§68-1352.

§68-1352.
   
   As used in the Oklahoma Sales Tax Code:
   
   1. "Business" means any activity engaged in or caused to be engaged in
   by any person with the object of gain, benefit, or advantage, either
   direct or indirect;
   
   2. "Commission" or "Tax Commission" means the Oklahoma Tax Commission;
   
   3. "Consumer" or "user" means a person to whom a taxable sale of
   tangible personal property is made or to whom a taxable service is
   furnished. "Consumer" or "user" includes all contractors to whom a
   taxable sale of materials, supplies, equipment, or other tangible
   personal property is made or to whom a taxable service is furnished to
   be used or consumed in the performance of any contract;
   
   4. "Contractor" means any person who performs any improvement upon
   real property and who, as a necessary and incidental part of
   performing such improvement, incorporates tangible personal property
   belonging to or purchased by the person into the real property being
   improved;
   
   5. "Established place of business" means the location at which any
   person regularly engages in, conducts, or operates a business in a
   continuous manner for any length of time, that is open to the public
   during the hours customary to such business, in which a stock of
   merchandise for resale is maintained, and which is not exempted by law
   from attachment, execution, or other species of forced sale barring
   any satisfaction of any delinquent tax liability accrued under the
   Oklahoma Sales Tax Code;
   
   6. "Fair authority" means:
   
   a. any county, municipality, school district, public trust or any
   other political subdivision of this state, or
   
   b. any not-for-profit corporation acting pursuant to an agency,
   operating or management agreement which has been approved or
   authorized by the governing body of any of the entities specified in
   subparagraph a of this paragraph which conduct, operate or produce a
   fair commonly understood to be a county, district or state fair;
   
   7. "Gross receipts" or "gross proceeds" means the total amount of
   consideration for the sale of any tangible personal property or
   service taxable under the Oklahoma Sales Tax Code, whether the
   consideration is in money or otherwise. "Gross receipts" or "gross
   proceeds" shall include, but not be limited to:
   
   a. cash paid,
   
   b. any amount for which payment is charged, deferred, or otherwise to
   be made in the future, regardless of the time or manner of payment,
   
   c. any amount for which credit or a discount is allowed by the vendor,
   
   d. any amount of deposit paid for transfer of possession, and
   
   e. any value of a trade-in or other property accepted by the vendor as
   consideration, except for used or trade-in parts excluding tires or
   batteries for a motor vehicle, bus, motorcycle, truck-tractor,
   trailer, semitrailer or implement of husbandry, as defined in Sections
   1-105, 1-125, 1-134, 1-135, 1-162, 1-180 and 1-183 of Title 47 of the
   Oklahoma Statutes, if the used or trade-in parts are taken in trade as
   exchange on the sale of new or rebuilt parts.
   
   There shall not be any deduction from the gross receipts or gross
   proceeds on account of cost of the property sold, labor service
   performed, interest paid, or losses, or of any expenses whatsoever,
   whether or not the tangible personal property sold was produced,
   constructed, fabricated, processed, or otherwise assembled for or at
   the request of the consumer as part of the sale;
   
   8. "Maintaining a place of business in this state" means and includes
   having or maintaining in this state, directly or by subsidiary, an
   office, distribution house, sales house, warehouse, or other physical
   place of business, or having agents operating in this state, whether
   the place of business or agent is within this state temporarily or
   permanently or whether the person or subsidiary is authorized to do
   business within this state;
   
   9. "Manufacturing" means and includes the activity of converting or
   conditioning tangible personal property by changing the form,
   composition, or quality of character of some existing material or
   materials, by procedures commonly regarded as manufacturing,
   compounding, processing or assembling, into a material or materials
   with a different form or use. "Manufacturing" does not include
   extractive industrial activities such as mining, quarrying, logging,
   and drilling for oil, gas and water, but may include processes
   subsequent to extraction if such processes result in a change of the
   form or use of the material extracted;
   
   10. "Manufacturing operation" means the designing, manufacturing,
   compounding, processing, assembling, warehousing, or preparing of
   articles for sale as tangible personal property. A manufacturing
   operation begins at the point where the materials enter the
   manufacturing site and ends at the point where a finished product
   leaves the manufacturing site. "Manufacturing operation" does not
   include administration, sales, distribution, transportation, site
   construction, or site maintenance;
   
   11. "Manufacturing site" means a location where a manufacturing
   operation is conducted, including a location consisting of one or more
   buildings or structures in an area owned, leased, or controlled by a
   manufacturer;
   
   12. "Person" means any individual, company, partnership, joint
   venture, joint agreement, association, mutual or otherwise, limited
   liability company, corporation, estate, trust, business trust,
   receiver or trustee appointed by any state or federal court or
   otherwise, syndicate, this state, any county, city, municipality,
   school district, any other political subdivision of the state, or any
   group or combination acting as a unit, in the plural or singular
   number;
   
   13. "Point of sale" means, for purposes of administration of any
   municipal or county sales tax levied in this state, the physical
   location at which a sale of tangible personal property or services
   taxable under the Oklahoma Sales Tax Code is made in the course of the
   vendor's business, to be determined by one of the following:
   
   a. if the consumer identifies tangible personal property or services
   and pays the sale price, in cash or otherwise, at a place of business
   maintained by the vendor, the point of sale shall be the location of
   such place of business, regardless of the place of delivery,
   
   b. if a consumer, from a location outside the jurisdiction in which
   the vendor is engaged in business, orders or requests, by mail or
   telephonic or telegraphic device, to buy tangible personal property or
   services, the point of sale shall be the place of delivery, regardless
   of the manner of transportation,
   
   c. if the sale is made through solicitation at a place other than the
   place of business of the vendor, either by an employee,
   representative, or any other agent of the vendor, the point of sale
   shall be the place where the solicited offer to buy was accepted or
   approved by the vendor if the consumer does not have a right to accept
   or reject delivery,
   
   d. if the sale is made through solicitation at a place other than the
   place of business of the vendor, either by an employee,
   representative, or any other agent of the vendor, and the consumer has
   a right to accept or reject delivery, the point of sale shall be the
   place of delivery, or
   
   e. if the sale is of motor fuel or diesel fuel by a Group Five vendor,
   the point of sale shall be the location in the state at which the
   Group Five vendor withdrew the motor fuel or diesel fuel from the
   primary fuel storage facility of such vendor;
   
   14. "Repairman" means any person who performs any repair service upon
   tangible personal property of the consumer, whether or not the
   repairman, as a necessary and incidental part of performing the
   service, incorporates tangible personal property belonging to or
   purchased by the repairman into the tangible personal property being
   repaired;
   
   15. "Sale" means the transfer of either title or possession of
   tangible personal property for a valuable consideration regardless of
   the manner, method, instrumentality, or device by which the transfer
   is accomplished in this state, or other transactions as provided by
   this paragraph, including but not limited to:
   
   a. the exchange, barter, lease, or rental of tangible personal
   property resulting in the transfer of the title to or possession of
   the property,
   
   b. the disposition for consumption or use in any business or by any
   person of all goods, wares, merchandise, or property which has been
   purchased for resale, manufacturing, or further processing,
   
   c. the sale, gift, exchange, or other disposition of admission, dues,
   or fees to clubs, places of amusement, or recreational or athletic
   events or for the privilege of having access to or the use of
   amusement, recreational, athletic or entertainment facilities,
   
   d. the furnishing or rendering of services taxable under the Oklahoma
   Sales Tax Code, and
   
   e. any use of motor fuel or diesel fuel by a supplier, as defined in
   Section 500.3 of this title, upon which sales tax has not previously
   been paid, for purposes other than to propel motor vehicles over the
   public highways of this state. Motor fuel or diesel fuel purchased
   outside the state and used for purposes other than to propel motor
   vehicles over the public highways of this state shall not constitute a
   sale within the meaning of this paragraph;
   
   16. "Sale for resale" means:
   
   a. a sale of tangible personal property to any purchaser who is
   purchasing tangible personal property for the purpose of reselling it
   within the geographical limits of the United States of America or its
   territories or possessions, in the normal course of business either in
   the form or condition in which it is purchased or as an attachment to
   or integral part of other tangible personal property,
   
   b. a sale of tangible personal property to a purchaser for the sole
   purpose of the renting or leasing, within the geographical limits of
   the United States of America or its territories or possessions, of the
   tangible personal property to another person by the purchaser, but not
   if incidental to the renting or leasing of real estate, or
   
   c. a sale of tangible goods and products within this state if,
   simultaneously with the sale, the vendor issues an export bill of
   lading, or other documentation that the point of delivery of such
   goods for use and consumption is in a foreign country and not within
   the territorial confines of the United States;
   
   17. "Tangible personal property" means personal property which may be
   seen, weighed, measured, felt, or touched or which is in any other
   manner perceptible to the senses;
   
   18. "Taxpayer" means any person liable to pay a tax imposed by the
   Oklahoma Sales Tax Code;
   
   19. "Tax period" or "taxable period" means the calendar period or the
   taxpayer's fiscal period for which a taxpayer has obtained a permit
   from the Tax Commission to use a fiscal period in lieu of a calendar
   period;
   
   20. "Tax remitter" means any person required to collect, report, or
   remit the tax imposed by the Oklahoma Sales Tax Code. A tax remitter
   who fails, for any reason, to collect, report, or remit the tax shall
   be considered a taxpayer for purposes of assessment, collection, and
   enforcement of the tax imposed by the Oklahoma Sales Tax Code.
   
   21. "Vendor" means:
   
   a. any person making sales of tangible personal property or services
   in this state, the gross receipts or gross proceeds from which are
   taxed by the Oklahoma Sales Tax Code,
   
   b. any person maintaining a place of business in this state and making
   sales of tangible personal property or services, whether at the place
   of business or elsewhere, to persons within this state, the gross
   receipts or gross proceeds from which are taxed by the Oklahoma Sales
   Tax Code,
   
   c. any person who solicits business by employees, independent
   contractors, agents, or other representatives or by distribution of
   catalogs or other advertising matter, and thereby makes sales to
   persons within this state of tangible personal property or services,
   the gross receipts or gross proceeds from which are taxed by the
   Oklahoma Sales Tax Code, or
   
   d. any person, pursuant to an agreement with the person with an
   ownership interest in or title to tangible personal property, who has
   been entrusted with the possession of any such property and has the
   power to designate who is to obtain title, to physically transfer
   possession of, or otherwise make sales of the property.