Oklahoma Code § 68-2807.10

Title 68. Revenue And Taxation: Definitions
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As used in this act:
1.  “Heavy equipment property” includes all rental property
owned or held by a rental business classified under Industry No.
532412 or 532310 of the 2017 North American Industry Classification
System;
2.  “Primarily” means more than fifty-one percent (51%) of the
annual revenue of the business is derived from the rental of
personal property; and

3.  “Rental charge” means the charge of the rental and does not
include any other costs such as pickup and delivery, fuel, or a
damage waiver.

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