Oklahoma Code § 68-1377

Title 68. Revenue And Taxation: Clothing or footwear - Certain sales exempted from county
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sales tax.
The sales tax imposed by any county or authority authorized by
law to levy a sales tax shall not be imposed upon the sale of an
article of clothing or footwear designed to be worn on or about the
human body in accordance with and to the extent set forth in Section
3 of this act.

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