Oklahoma: O.A.C. § 710:65-13-130


Oklahoma
O.A.C. § 710:65-13-130. Sales to and by the government; taxable and exempt transactions
(a) Sales "to" governmental entities.
(4) Sales to foreign diplomats, consular mission and mission employees. Foreign diplomats and consular missions and their personnel and eligible family members who have been issued a Diplomatic Tax Exemption Card by the United States Department of State, Office of Foreign Missions may make eligible purchases exempt from sales tax. The Diplomatic Tax Exemption Card is not transferable and each category of tax exemption card bears an animal image indicating the purchases eligible for sales tax exemption by the cardholder as follows:
  (A) Owl image card exempts the cardholder from sales tax on all official mission purchases.
  (B) Buffalo image card exempts the cardholder from sales tax on all official mission purchases subject to the restrictions listed on the card. For example, the card may read: "Exempt from tax on purchases over $300; not valid for hotels."
  (C) Eagle image card exempts the cardholder from sales tax on all personal purchases.
  (D) Deer image card exempts the cardholder from sales tax on personal purchases, subject to the restrictions listed on the card. For example, the card may read: "Exempt from tax on purchases over $150; not exempt for hotels, restaurants, and services."
(5) Exemption requirements. To qualify for exemption, official mission purchases made with either an Owl or Buffalo Card must be invoiced to the cardholder and payments made with mission check or mission credit card. For personal purchases made pursuant to an Eagle or Deer Card to qualify for the exemption, they must be invoiced to the cardholder and payment may be in any form including cash, check, or credit card.