§ 1352.1. “Farm”, “farming”, “farming operation”, “agricultural production” and “production of ...
Oklahoma Statutes AnnotatedTitle 68. Revenue and Taxation
68 Okl.St.Ann. § 1352.1
§ 1352.1. “Farm”, “farming”, “farming operation”, “agricultural production” and “production of agricultural products” defined
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.
Credits
Laws 1989, c. 24, § 3, emerg. eff. March 30, 1989; Laws 1994, c. 289, § 5, emerg. eff. June 6, 1994.
68 Okl. St. Ann. § 1352.1, OK ST T. 68 § 1352.1
Current with emergency effective legislation through Chapter 125 of the Second Regular Session of the 59th Legislature (2024). Some sections may be more current, see credits for details.
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