Okla. Stat. tit. 68, § 68-2386
This is the official text of Okla. Stat. tit. 68, § 68-2386, 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.
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Printing - Printing-related activities - Distribution of
Official statutory text
printed materials - Exemptions.
Oklahoma Statutes - Title 68. Revenue and Taxation Page 1092
The following activities, either singularly or in the aggregate,
with respect to any person that is not otherwise subject to income
taxation in the State of Oklahoma, that has contracted with a
commercial printer in this state for any printing, including but not
limited to printing-related activities and distribution of printed
materials, to be performed in Oklahoma, shall not subject that
person to the income tax laws of this state:
1. The ownership by that person of tangible or intangible
property located at the Oklahoma premises of the commercial printer
for use by the printer in performing its services for the owner;
2. The periodic presence of employees of that person at the
Oklahoma premises of the commercial printer which is directly
related to the services provided by that commercial printer; or
3. The printing, including printing-related activities and
distribution of printed materials, performed by the commercial
printer in Oklahoma for or on behalf of that person.
Oklahoma Statutes - Title 68. Revenue and Taxation Page 1092
The following activities, either singularly or in the aggregate,
with respect to any person that is not otherwise subject to income
taxation in the State of Oklahoma, that has contracted with a
commercial printer in this state for any printing, including but not
limited to printing-related activities and distribution of printed
materials, to be performed in Oklahoma, shall not subject that
person to the income tax laws of this state:
1. The ownership by that person of tangible or intangible
property located at the Oklahoma premises of the commercial printer
for use by the printer in performing its services for the owner;
2. The periodic presence of employees of that person at the
Oklahoma premises of the commercial printer which is directly
related to the services provided by that commercial printer; or
3. The printing, including printing-related activities and
distribution of printed materials, performed by the commercial
printer in Oklahoma for or on behalf of that person.
Status: in_force · Read it on the official government site
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