Opinion No. 74-134 (1974) Ag

SALES TAX — FARM MACHINERY The Oklahoma Tax Commission rule that applied the Section 68 O.S. 1305 [68-1305](c) exemption only to farm machinery that operates with a movable part or parts is contrary to the language of the statute and to the intent of the Legislature. The Attorney General has considered your opinion request wherein you recite the following facts and ask the following question: "One of the farmers in my County was charged with sales tax when he purchased a livestock working chute without wheels. When he pointed out the exemption provisions of 68 O.S. 1305 [68-1305](c) (1971),…