Okla. Stat. tit. 68, § 68-2106
This is the official text of Okla. Stat. tit. 68, § 68-2106, part of Oklahoma’s Stat. tit. 68, — part of the compiled statutory law of Oklahoma, published by the state as "Stat. tit. 68,." Browse the sections below, each linked to its official government source.
Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.
Excise tax in lieu of other taxes - Exemptions
Official statutory text
(a) The excise tax levied by this article is in lieu of all
other taxes on the transfer or the first registration in this state
of vehicles, including the optional equipment and accessories
Oklahoma Statutes - Title 68. Revenue and Taxation Page 727
attached thereto at the time of sale and sold as a part thereof,
except:
(1) Annual vehicle registration and license fees;
(2) The fee of One Dollar ($1.00) for the issuance of a
certificate of title;
(3) Any fee charged under the jurisdiction of the Corporation
Commission; and
(4) One and twenty-five-hundredths percent (1.25%) of the gross
receipts upon which the tax is levied by Section 1354 of this title.
Provided, the sale of motor vehicles shall not be subject to any
sales and use taxes levied by cities, counties or other
jurisdictions of the state.
(b) This section shall not relieve any new or used motor
vehicle dealer or any other vendor of vehicles from liability for
the sales tax on all sales of accessories or optional equipment, or
parts, which are not attached to, and sold as a part thereof and
included in the sale of such vehicles.
other taxes on the transfer or the first registration in this state
of vehicles, including the optional equipment and accessories
Oklahoma Statutes - Title 68. Revenue and Taxation Page 727
attached thereto at the time of sale and sold as a part thereof,
except:
(1) Annual vehicle registration and license fees;
(2) The fee of One Dollar ($1.00) for the issuance of a
certificate of title;
(3) Any fee charged under the jurisdiction of the Corporation
Commission; and
(4) One and twenty-five-hundredths percent (1.25%) of the gross
receipts upon which the tax is levied by Section 1354 of this title.
Provided, the sale of motor vehicles shall not be subject to any
sales and use taxes levied by cities, counties or other
jurisdictions of the state.
(b) This section shall not relieve any new or used motor
vehicle dealer or any other vendor of vehicles from liability for
the sales tax on all sales of accessories or optional equipment, or
parts, which are not attached to, and sold as a part thereof and
included in the sale of such vehicles.
Status: in_force · Read it on the official government site
Need a lawyer in Oklahoma?
Find a Oklahoma lawyer
About this page: Statute text is reproduced from official government publishers via the
Open US Law dataset
(Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine
(Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.