Oklahoma Code § 59-990

Title 59. Professions And Occupations: Sales exempt
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The provisions of this act shall not extend to the sale at
public auction of livestock, real estate, farm machinery or farm
produce or other items commonly sold at farm sales, community sales,
or to auction sales by individuals of new merchandise, which was
assessed personal property tax or is replacement stock of
merchandise inventory which was assessed personal property tax in
the county in which the sale is to be had, nor to a bona fide sale
of goods, wares and merchandise by sample for future delivery, or by
sales made by sheriffs, constables or other public officers selling
goods, wares and merchandise according to law, nor to bona fide
assignees or receivers appointed in this state selling goods, wares
and merchandise for the benefit of creditors, provided further,
nothing in this act shall prevent a person, firm or corporation
registered hereunder and operating in more than one county, from
selling all his goods in either county if said goods are duly
assessed in one of said counties.

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