Okla. Stat. tit. 68 § 1352.1

Current through Laws 2024, c. 453.

Section 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.

Okla. Stat. tit. 68, § 1352.1

Added by Laws 1989, SB 135, c. 24, § 3, emerg. eff. 3/30/1989; Amended by Laws 1994, HB 1922, c. 289, § 5, emerg. eff. 6/6/1994; Amended by Laws 2000 , HB 1870, c. 337, § 1, emerg. eff. 7/1/2000 (repealed by Laws 2000 , SB 965, c. 418, § 85, emerg. eff. 7/1/2000).