Okla. Stat. tit. 68, § 68-6001

As used in Section 6001 et seq. of this title:

1. "Aircraft" means and includes every self-propelled plane,

airplane, helicopter, or balloon or sailplane manufactured by mass

production or individually constructed or assembled, used, or

designed for navigation or flight in the air or airspace, and

subject to registration with the Federal Aviation Administration;

2. "Commercial airline" means an air carrier, foreign air

carrier or intrastate air carrier, as defined by Section 40102 of

Title 49 of the United States Code, 49 U.S.C., Section 40102, and

operating pursuant to Part 121 or 129 of Title 14 of the Code of

Federal Regulations, 14 CFR, Part 121 or 129, or conducting

scheduled or unscheduled services pursuant to Part 135 thereof,

provided any such aircraft used to provide such services operates

under Part 135 for at least fifty percent (50%) of its annual

operations. For the purpose of satisfying this requirement, such

operations may not include those chartered by the aircraft owner as

an individual or as a business entity in which the aircraft owner

owns a majority interest;

3. "Purchase price" means the total amount paid for the

aircraft whether paid in money or otherwise. "Purchase price" is

further defined as the fair market value when no current purchase is

involved; and

4. "Use" means and includes the operation or basing of an

aircraft on or from any airport in this state for a period of thirty

(30) days or more. For purposes of Section 6001 et seq. of this

title, the term "use" does not apply to aircraft which are intended

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1520

for exclusive use in another state, but which are stored in this

state pending shipment to such other state, or aircraft which are

retained in this state solely for fabrication, repair, testing,

alteration, modification, refurbishing or maintenance.