Okla. Stat. tit. 68, § 68-605

The tax levied by this article shall not apply to motor fuel or

diesel fuel imported into and used on the highways of this state by:

1. Persons operating motor vehicles commonly designated as

automobiles or recreational vehicles which are constructed for and

being used solely for the transportation of persons for purposes

other than for hire or compensation;

2. Any person operating a motor vehicle or combination of

vehicles used, designed, or maintained for transportation of persons

Oklahoma Statutes - Title 68. Revenue and Taxation Page 327

or property, and a gross vehicle weight of less than twenty-six

thousand (26,000) pounds;

3. Persons importing livestock and farm products in the raw

state, including cotton, whether in the seed or ginned, and

including cottonseed and baled hay, when such commodities are moved

from farm to market, or from market to farm on a vehicle or on

vehicles owned and operated by a bona fide farmer not engaged in

motor vehicle transportation on a commercial scale;

4. Motor fuel or diesel fuel used in vehicles owned by the

United States of America; and

5. Persons importing motor fuel/diesel fuel for use into this

state having applied for and received a temporary fuel permit from

the Corporation Commission.

No exemption from the tax levied by Section 603 of this title

and as set forth in this section shall be construed as an exemption

from the tax levied by the Motor Fuel Tax Code.