§68-1352.1.

§68-1352.1.
   
   As used in the Oklahoma Sales Tax Code, the terms "farm", "farming",
   "farming operation", "agricultural production" and "production of
   agricultural products" shall be deemed to include the planting,
   growing, cultivation and harvesting of shrubs, flowers, trees and
   other plants for sale in the wholesale division of a nursery operation
   and the planting, growing, cultivation and harvesting of sod by
   commercial growers of sod.