Defined as any new or expanded business which adds at least 250 new full-time-equivalent employees, as certified by the Employment Security Commission. In order to quality for the exemption, the construction cost of the new or expanded facility must exceed $5,000,000.

Oklahoma offers a sales tax refund on the purchase of computers, data processing equipment, related peripherals, telegraph or telecommunications services, and equipment. The company must be a new or expanding business, an addition of 10 new full time employees with an average salary of $35,000, 50% of annual gross revenues must result from sales to out-of-state buyers but may include the federal government, and 75% of annual gross income results from computer services, data processing activities, or research and development activities.

Oklahoma refunds sales taxes paid on construction materials for certain new or expanding manufacturing facilities including: facilities with construction costs exceeding $5 million which create 100 new manufacturing jobs and are maintained for a minimum of 36 months. Construction costs include building and construction costs, and engineering and architectural fees, but not legal fees. Facilities with construction costs exceeding $10 million, and with combined total costs of material, construction, and machinery exceeding $50 million, which add 75 new employees who are retained for 36 months. Facilities with construction costs exceeding $300,000,000 which maintain an employment level of at least 1,750 full time employees. Qualified new or expanding aircraft maintenance and overhaul facilities that create 250 or more jobs, with construction costs totaling at least $5 million.

The portion of ethanol sold and blended with motor fuel is exempt from sales tax.