As used in the Oklahoma Sales Tax Code:
A transaction that otherwise meets the definition of a bundled transaction shall not be considered a bundled transaction if it is:
Provided, food sold with eating utensils provided by the seller does not include food items that have a utensil placed in a package with the food items by a person other than the seller, and that other person's North American Industry Classification System (NAICS) classification code is that of a manufacturer, subsector 311. If the packager has any other NAICS classification code, the seller is considered to have provided the eating utensil;
Prepared food shall not include food sold by a seller whose primary North American Industry Classification System (NAICS) classification is manufacturing in Sector 311, except subsector 3118, food sold in an unheated state by weight or volume as a single item, and food sold that ordinarily requires additional cooking, not including just reheating, by the consumer prior to consumption;
Okla. Stat. tit. 68, § 1352