Okla. Admin. Code § 710:65-21-2
The following words and terms, when used in this Subchapter, shall have the following meaning, unless the context clearly indicates otherwise:
"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. [68 O.S. § 1352(15) ]
"Person" means any individual, partnership, association, or corporation.
"Purchase price" has the same meaning as "gross receipts" , as set out in 710:65-1-9.
"Sale" means the transfer of either title or possession of tangible personal property for a valuable consideration. The term "sale" includes the exchange, barter, lease, or rental or tangible personal property.
"Use tax" means an excise tax charged on the sale of tangible personal property purchased from outside Oklahoma and brought into the state for consumption or use. [See: 68 O.S. § 1401 ]
Okla. Admin. Code § 710:65-21-2