Okla. Stat. tit. 68, § 68-2807.11
This is the official text of Okla. Stat. tit. 68, § 68-2807.11, 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.
Heavy equipment rental — Recovery fee
Official statutory text
A. Except as provided in subsection B of this section, a
company primarily in the business of renting heavy equipment
property located in this state may include as a separate line item
on the rental invoice a recovery fee of one and twenty-five
hundredths percent (1.25%) on the rental charge from any item of
heavy equipment property rental by a customer. The total amount of
the recovery fee shall be retained by the business for the purposes
of paying personal property taxes levied by all taxing jurisdictions
against the heavy equipment property located in the state.
B. Notwithstanding the provisions of subsection A of this
section, the recovery fee provided in this section shall not apply
to the rental of heavy equipment property to the federal government,
any federally recognized Indian tribe, this state, or any
municipality or county of this state.
C. The recovery fee shall not be subject to state or local
sales tax.
company primarily in the business of renting heavy equipment
property located in this state may include as a separate line item
on the rental invoice a recovery fee of one and twenty-five
hundredths percent (1.25%) on the rental charge from any item of
heavy equipment property rental by a customer. The total amount of
the recovery fee shall be retained by the business for the purposes
of paying personal property taxes levied by all taxing jurisdictions
against the heavy equipment property located in the state.
B. Notwithstanding the provisions of subsection A of this
section, the recovery fee provided in this section shall not apply
to the rental of heavy equipment property to the federal government,
any federally recognized Indian tribe, this state, or any
municipality or county of this state.
C. The recovery fee shall not be subject to state or local
sales tax.
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.