Oklahoma Code § 68-1503.1

Title 68. Revenue And Taxation: Exempted devices
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The following coin-operated vending devices shall be exempt from
the provisions of this article, Section 1501 et seq. of this title:
1.  All coin-operated vending devices owned by and located in a
public or private school, a church, or a governmental entity;
2.  All coin-operated vending devices which dispense only
newspapers or periodicals;
3.  All coin-operated vending devices which dispense only
postage stamps; and
4.  All coin-operated vending devices installed on federal
military bases.

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