If the person entitled to the exemption made purchases after
July 1, 2005, but before the exemption card was issued,
can they get a refund?

Yes, they can download the “Application for Credit or Refund of State and Local Sales or Use Tax” (Form 13-9), complete, attach copies of their receipts and mail to:

Oklahoma Tax Commission
Account Maintenance Division
P.O. Box 53248
Oklahoma City, Ok 73152-3248

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