Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 65 - Sales and Use Tax
Subchapter 19 - Specific Applications and Examples
Part 1 - "A"
Section 710:65-19-3 - Vendors of tangible personal property employed for advertising

(a) The sale of blotters or calendars to a purchaser who gives such items to others as part of a general goodwill, sales promotion or advertising campaign, apart from his sale of other tangible personal property or service, is a taxable sale of the blotters or calendars to such purchaser.

(b) Likewise, the sale of tangible personal property to a purchaser who sends such tangible personal property to others upon receipt of a small sum "to cover postage and handling charges," apart from his sale of other tangible personal property or service, is a taxable sale of such property to such purchaser.