§47-421.

§47-421.
   
   (a) When used in this act:
   
   (1) "Motor vehicle" means any automobile, automobile trucks, truck, or
   any other self-propelled vehicle not operated or driven upon fixed
   rails or track; provided, that in this act the term shall always
   include as one vehicle a tractor-semitrailer or tractor-trailor
   combination.
   
   (2) "Highway" shall mean any thoroughfare defined by any statute or
   ordinance as a public highway or street.
   
   (3) "Person" shall mean a natural person, firm, partnership,
   association, corporation, trust, lessee, trustee, or receiver, as the
   context may require, regardless of the gender of the pronoun used in
   conjunction therewith.
   
   (4) The words "sale," "sell," or any grammatical forms thereof, when
   used in this act, shall mean and include barter, trade, or exchange,
   in addition to the usual and ordinary meanings of said words; and this
   definition shall not be construed to diminish any meanings of said
   words but shall extend such meanings.
   
   (5) "Commission" shall mean the Oklahoma Tax Commission.
   
   (6) "Established place of business" shall mean any permanent
   warehouse, building, structure, or residence, at which a permanent
   business is carried on as such during usual business hours throughout
   the year or usual production season in good faith and not for the
   purpose of evading this Act, and at which stocks of the property being
   transported are produced, stored or kept in quantities reasonably
   adequate for, and usually carried for, the requirements of such
   business, and which is recognized, and licensed or taxed, as a
   permanent business at such place, and shall not mean premises or
   buildings appurtenant thereto, tents, temporary stands or other
   temporary quarters, nor permanent quarters occupied pursuant to any
   temporary arrangement.
   
   (7) Except as otherwise herein provided, "itinerant merchant" shall
   mean any person who sells, or offers to sell, in this state, at
   wholesale or retail, any personal property, and transports the same on
   any highway in this state by use of a motor vehicle.
   
   (b) The term "itinerant merchant" shall not mean or include the
   following:
   
   (1) A person who does not at any time transport in a motor vehicle a
   net load exceeding three thousand (3,000) pounds, except a person
   transporting baby chicks.
   
   (2) A person using a motor vehicle owned by him, whether operated by
   him or his agent, for the transportation of milk, diary products,
   grain, fruits, vegetables, livestock, poultry, or other agricultural
   products, produced or fed by him on a farm operated by him either
   within or without this state, or for the transportation of newspapers,
   magazines, or periodicals.
   
   (3) A person transporting property owned by him or by his agent, in a
   motor vehicle owned by him or by his agent, whether operated by him or
   his agent, when such transportation is incident to a business
   conducted by him or by his agent at an established place of business
   operated by him or by his agent, either within or without this state,
   and when said property is being transported to or from said
   established place of business.
   
   (4) A person transporting property for his own consumption or use, or
   to be processed by him and not for sale.
   
   (5) A person authorized to act as a common or contract carrier of
   property by motor vehicle under Part 2 of the Interstate Commerce Act,
   or a person operating a motor vehicle for hire under the laws of this
   state.
   
   (6) A person transporting any petroleum products owned by him, by
   motor vehicle operated by him, or his agent, when such products are
   transported to or from an established oil bulk plant operated by him,
   or his agent, either within or without the state.
   
   (7) This act shall not apply to bona fide residents of the State of
   Oklahoma having a motor vehicle license in this state and used in the
   conduct of business as an itinerant merchant.
   
   (c) No person shall be exempt from the requirements of this act by
   reason of the provisions of subsection (b) of this section unless he
   or the driver of the motor vehicle upon which his property is being
   transported shall, upon request of any state, county, or township
   officer, sworn to preserve the peace, sign and swear to under oath
   before some person authorized by the laws of this state to administer
   oaths, or under authority of this act, and deliver to said officer
   such sworn statement in writing clearly showing that the person
   claiming the exemption is entitled to one or more of the exemptions
   provided in this section. Any highway patrolman, sheriff, or peace
   officer, for the purpose of the enforcement of this act, shall have
   authority to administer oaths and take acknowledgments thereof. If the
   person claiming the exemption is not a natural person, such statement
   shall be signed and sworn to by some natural person authorized to act
   for it, or by the driver of the motor vehicle carrying the property.
   Such statement shall not be sufficient unless it shall contain, in
   addition to any other necessary facts, the following of such facts as
   are material to the particular exemption claimed: Name of the person
   claiming the exemption and name of the person signing such statement,
   and the business and residence addresses of both; where and when the
   products described in paragraph (2) of subsection (b) of this section
   were produced or fed, and the place where they are to be delivered if
   known; acreage operated by him; the location of the established place
   of business, how long there established, and whether the premises
   where located are owned or leased by the person claiming the
   exemption; the kind of business there conducted. The officer receiving
   said statement shall promptly forward it to the Commission where it
   shall be filed and shall be a public record. Any person knowingly
   making any false, material statement in said statement shall be guilty
   of perjury and shall, upon conviction thereof, be punished as provided
   by law.