Oklahoma 2022 Regular Session

Oklahoma House Bill HB1849 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	An Act
2		-	ENROLLED HOUSE
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	3	+	ENGR. S. A. TO ENGR. H. B. NO. 1849 Page 1 1
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	28	+	ENGROSSED SENATE AMENDMENT
	29	+	TO
	30	+	ENGROSSED HOUSE
3	31		BILL NO. 1849 By: Fugate of the House
4	32
5	33		and
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7	35		Brooks of the Senate
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14		-	An Act relating to revenue and taxation; amending 68
15		-	O.S. 2011, Section 1356, as last amended by Section 1
16		-	of Enrolled House Bill No. 1935 of the 1st Session of
17		-	the 58th Oklahoma Legislature , which relates to sales
18		-	tax exemptions; adding exemption for school support
19		-	organizations; and providing an effective date.
	42	+	[ revenue and taxation - sales tax exemption - school
	43	+	support organizations - effective date ]
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24		-	SUBJECT: Revenue and taxation
	48	+	AMENDMENT NO. 1. Page 1, restore title
	49	+
	50	+	Passed the Senate the 21st day of April, 2021.
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	53	+
	54	+	Presiding Officer of the Senate
	55	+
	56	+
	57	+	Passed the House of Representatives the ____ day of __________,
	58	+	2021.
	59	+
	60	+
	61	+
	62	+	Presiding Officer of the House
	63	+	of Representatives
	64	+
	65	+	ENGR. H. B. NO. 1849 Page 1 1
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	90	+	ENGROSSED HOUSE
	91	+	BILL NO. 1849 By: Fugate of the House
	92	+
	93	+	and
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	95	+	Brooks of the Senate
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	98	+
	99	+
	100	+
	101	+
	102	+	[ revenue and taxation - sales tax exemption - school
	103	+	support organizations - effective date ]
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25	109
26	110		BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
27	111		SECTION 1. AMENDATORY 68 O.S. 2011, Section 1356, as
28		-	last amended by Section 1 of Enrolled House Bill No. 1935 of the 1st
29		-	Session of the 58th Oklahoma Legislature , is amended to read as
30		-	follows:
31		-
	112	+	last amended by Section 1, Chapter 413, O.S.L. 2019 (68 O.S. Supp.
	113	+	2020, Section 1356), is amended to read as follows:
32	114		Section 1356. Exemptions - Governmental and nonprofit entities.
33		-
34	115		There are hereby specifically exempted f rom the tax levied by
35	116		Section 1350 et seq. of this title:
36		-
37	117		1. Sale of tangible personal property or services to the United
38	118		States government or to the State of Oklahoma, any political
39	119		subdivision of this state or any agency of a political subdivision
40	120		of this state; provided, all sales to contractors in connection with
41	121		the performance of any contract with the United States government,
42	122		State of Oklahoma or any of its political subdivisions shall not be
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43	149		exempted from the tax levied by Section 1350 et seq. of t his title,
44	150		except as hereinafter provided;
45		-	ENR. H. B. NO. 1849 Page 2
46	151		2. Sales of property to agents appointed by or under contract
47	152		with agencies or instrumentalities of the United States government
48	153		if ownership and possession of such property transfers immediately
49	154		to the United States government;
50		-
51	155		3. Sales of property to agents appointed by or under contract
52	156		with a political subdivision of this state if the sale of such
53	157		property is associated with the development of a qualified federal
54	158		facility, as provided in the Oklahoma Federal Facilities Development
55	159		Act, and if ownership and possession of such property transfers
56	160		immediately to the political subdivision or the state;
57		-
58	161		4. Sales made directly by county, district or state fair
59	162		authorities of this state, upon the premises of the fair authority,
60	163		for the sole benefit of the fair authority or sales of admission
61	164		tickets to such fairs or fair events at any location in the state
62	165		authorized by county, district or state fair authorities; provided,
63	166		the exemption provided by this paragraph for admission tickets to
64	167		fair events shall apply only to any portion of the admission price
65	168		that is retained by or distributed to the fair authority. As used
66	169		in this paragraph, "fair event" shall be limited to an event held on
67	170		the premises of the fair authori ty in conjunction with and during
68	171		the time period of a county, district or state fair;
69	172
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70	198		5. Sale of food in cafeterias or lunch rooms of elementary
71	199		schools, high schools, colleges or universities which are operated
72	200		primarily for teachers and pupils and are not operated primarily for
73	201		the public or for profit;
74		-
75	202		6. Dues paid to fraternal, religious, civic, charitable or
76	203		educational societies or organizations by regular members thereof,
77	204		provided, such societies or organizations operate under what is
78	205		commonly termed the lodge plan or system, and provided such
79	206		societies or organizations do not operate for a profit which inures
80	207		to the benefit of any individual member or members thereof to the
81	208		exclusion of other members and dues paid monthly or annually to
82	209		privately owned scientific and educational libraries by members
83	210		sharing the use of services rendered by such libraries with students
84	211		interested in the study of geology, petroleum engineering or related
85	212		subjects;
86		-
87	213		7. Sale of tangible personal property or services to or by
88	214		churches, except sales made in the course of business for profit or
89	215		savings, competing with other persons engaged in the same or a
90		-	similar business or sale of tangible personal property or services ~~ENR. H. B. NO. 1849 Page 3~~
	216	+	similar business or sale of tangible personal property or services
91	217		by an organization exempt from federal income tax pu rsuant to
92	218		Section 501(c)(3) of the Internal Revenue Code of 1986, as amended,
93	219		made on behalf of or at the request of a church or churches if the
94	220		sale of such property is conducted not more than once each calendar
95	221		year for a period not to exceed three (3) d ays by the organization
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96	248		and proceeds from the sale of such property are used by the church
97	249		or churches or by the organization for charitable purposes;
98		-
99	250		8. The amount of proceeds received from the sale of admission
100	251		tickets which is separately stated on the ticket of admission for
101	252		the repayment of money borrowed by any accredited state -supported
102	253		college or university or any public trust of which a county in this
103	254		state is the beneficiary, for the purpose of constructing or
104	255		enlarging any facility to be used for the staging of an athletic
105	256		event, a theatrical production, or any other form of entertainment,
106	257		edification or cultural cultivation to which entry is gained with a
107	258		paid admission ticket. Such facilities include, but are not limited
108	259		to, athletic fields, at hletic stadiums, field houses, amphitheaters
109	260		and theaters. To be eligible for this sales tax exemption, the
110	261		amount separately stated on the admission ticket shall be a
111	262		surcharge which is imposed, collected and used for the sole purpose
112	263		of servicing or aiding in the servicing of debt incurred by the
113	264		college or university to effect the capital improvements
114	265		hereinbefore described;
115		-
116	266		9. Sales of tangible personal property or services to the
117	267		council organizations or similar state supervisory organizations of
118	268		the Boy Scouts of America, Girl Scouts of U.S.A. and Camp Fire USA;
119		-
120	269		10. Sale of tangible personal property or services to any
121	270		county, municipality, rural water district, public school district,
122		-	city-county library system, the institutions of The Oklahoma State
123		-	System of Higher Education, the Grand River Dam Authority, the
124		-	Northeast Oklahoma Public Facilities Authority, the Oklahoma
125		-	Municipal Power Authority, City of Tulsa -Rogers County Port
126		-	Authority, Muskogee City -County Port Authority, the Oklahoma
127		-	Department of Veterans Affairs, the Broken Bow Economic Development
128		-	Authority, Ardmore Development Authority, Durant Industrial
129		-	Authority, Oklahoma Ordnance Works Authority, Central Oklahoma
130		-	Master Conservancy District, Arbuckle Master Conservancy District,
131		-	Fort Cobb Master Conservancy District, Foss Reservoir Master
132		-	Conservancy District, Mountain Park Master Conservancy District ,
133		-	Waurika Lake Master Conservancy District, University Hospitals Trust
134		-	and the Office of Management and Enterprise Services only when
135		-	carrying out a public construction contract on behalf of the ENR. H. B. NO. 1849 Page 4
136		-	Oklahoma Department of Veterans Affairs or to any person with whom
137		-	any of the above-named subdivisions or agencies of this state has
138		-	duly entered into a public contract pursuant to law, necessary for
139		-	carrying out such public contract or to any subcontractor to such a
140		-	public contract. Any person making purchases on behalf of such
141		-	subdivision or agency of this state shall certify, in writ ing, on
142		-	the copy of the invoice or sales ticket to be retained by the vendor
143		-	that the purchases are made for and on behalf of such subdivision or
144		-	agency of this state and set out the name of such public subdivision
145		-	or agency. Any person who wrongfully or erroneously certifies that
146		-	purchases are for any of the above -named subdivisions or agencies of
147		-	this state or who otherwise violates this section shall be guilty of
148		-	a misdemeanor and upon conviction thereof shall be fined an amount
149		-	equal to double the amou nt of sales tax involved or incarcerated for
150		-	not more than sixty (60) days or both;
	271	+	the institutions of The Oklahoma State System of Higher Educatio n,
151	272
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	298	+	the Grand River Dam Authority, the Northeast Oklahoma Public
	299	+	Facilities Authority, the Oklahoma Municipal Power Authority, City
	300	+	of Tulsa-Rogers County Port Authority, Muskogee City -County Port
	301	+	Authority, the Oklahoma Department of Veterans Affairs, the Broken
	302	+	Bow Economic Development Authority, Ardmore Development Authority,
	303	+	Durant Industrial Authority, Oklahoma Ordnance Works Authority,
	304	+	Central Oklahoma Master Conservancy District, Arbuckle Master
	305	+	Conservancy District, Fort Cobb Master Conservancy Distr ict, Foss
	306	+	Reservoir Master Conservancy District, Mountain Park Master
	307	+	Conservancy District, Waurika Lake Master Conservancy District,
	308	+	Office of Management and Enterprise Services only when carrying out
	309	+	a public construction contract on behalf of the Oklaho ma Department
	310	+	of Veterans Affairs or to any person with whom any of the above -
	311	+	named subdivisions or agencies of this state has duly entered into a
	312	+	public contract pursuant to law, necessary for carrying out such
	313	+	public contract or to any subcontractor to s uch a public contract.
	314	+	Any person making purchases on behalf of such subdivision or agency
	315	+	of this state shall certify, in writing, on the copy of the invoice
	316	+	or sales ticket to be retained by the vendor that the purchases are
	317	+	made for and on behalf of su ch subdivision or agency of this state
	318	+	and set out the name of such public subdivision or agency. Any
	319	+	person who wrongfully or erroneously certifies that purchases are
	320	+	for any of the above -named subdivisions or agencies of this state or
	321	+	who otherwise violates this section shall be guilty of a misdemeanor
	322	+
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	348	+	and upon conviction thereof shall be fined an amount equal to double
	349	+	the amount of sales tax involved or incarcerated for not more than
	350	+	sixty (60) days or both;
152	351		11. Sales of tangible personal property or services to private
153	352		institutions of higher education and private elementary and
154	353		secondary institutions of education accredited by the State
155	354		Department of Education or registered by the State Board of
156	355		Education for purposes of participating in federal progr ams or
157	356		accredited as defined by the Oklahoma State Regents for Higher
158	357		Education which are exempt from taxation pursuant to the provisions
159		-	of the Internal Revenue Code, 26 U.S.C., Section 501(c)(3) including
160		-	materials, supplies and equipment used in the construction and
161		-	improvement of buildings and other structures owned by the
162		-	institutions and operated for educational purposes.
163		-
	358	+	of the Internal Revenue Code, 26 U.S.C., Section 501(c)(3),
	359	+	including materials, supplies, and equipment used in the
	360	+	construction and improvement of buildings and other structures owned
	361	+	by the institutions and operated for educational purposes.
164	362		Any person, firm, agency or entity making purchases on behalf of
165	363		any institution, agency or subdivision in this state, shall cert ify
166	364		in writing, on the copy of the invoice or sales ticket the nature of
167	365		the purchases, and violation of this paragraph shall be a
168	366		misdemeanor as set forth in paragraph 10 of this section;
169		-
170	367		12. Tuition and educational fees paid to private institutions
171	368		of higher education and private elementary and secondary
172	369		institutions of education accredited by the State Department of
173	370		Education or registered by the State Board of Education for purposes
174	371		of participating in federal programs or accredited as defined by the
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175	398		Oklahoma State Regents for Higher Education which are exempt from
176	399		taxation pursuant to the provisions of the Internal Revenue Code, 26
177	400		U.S.C., Section 501(c)(3);
178		-
179	401		13. a. Sales of tangible personal property made by:
180		-	ENR. H. B. NO. 1849 Page 5
181	402		(1) a public school,
182		-
183	403		(2) a private school offering instruction for grade
184	404		levels kindergarten through twelfth grade,
185		-
186	405		(3) a public school district,
187		-
188	406		(4) a public or private school board,
189		-
190	407		(5) a public or private school student group or
191	408		organization,
192		-
193	409		(6) a parent-teacher association or organization
194	410		other than as specified in subparagraph b of this
195	411		paragraph, or
196		-
197	412		(7) public or private school personnel for purposes
198	413		of raising funds for the benefit of a public or
199	414		private school, public school district, public or
200	415		private school board or public or private scho ol
201	416		student group or organization, or
202		-
203	417		b. Sales of tangible personal property made by or to
204	418		nonprofit parent-teacher associations or organizations
205	419		exempt from taxation pursuant to the provisions of the
206	420		Internal Revenue Code, 26 U.S.C., Section 501(c)(3)
207	421		sanctioned by a school district of the state ,
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208	448		nonprofit local public or private school foundations
209	449		which solicit money or property in the name of any
210	450		public or private school or public school district , or
211		-
212	451		c. Sales of tangible personal property made by or to
213	452		school support organizations. As used in this
214	453		subparagraph, "school support organization " means a
215	454		nonprofit organization sanctioned by any school
216	455		district of the state to collect funds in support of a
217	456		school or an organization, club or activity of a
218	457		school in the sanctioning school district .
219		-
220	458		The exemption provided by this paragraph for sales made by a
221	459		public or private school shall be limited to those public or private
222	460		schools accredited by the State Department of Education or
223	461		registered by the State Board o f Education for purposes of
224		-	participating in federal programs. Sale of tangible personal ~~ENR. H. B. NO. 1849 Page 6~~
	462	+	participating in federal programs. Sale of tangible personal
225	463		property in this paragraph shall include sale of admission tickets
226	464		and concessions at athletic events;
	465	+	14. Sales of tangible personal property by:
	466	+	a. local 4-H clubs,
	467	+	b. county, regional or state 4 -H councils,
	468	+	c. county, regional or state 4 -H committees,
	469	+	d. 4-H leader associations,
	470	+	e. county, regional or state 4 -H foundations, and
	471	+	f. authorized 4-H camps and training centers.
227	472
228		-	14. Sales of tangible personal property by:
229		-
230		-	a. local 4-H clubs,
231		-
232		-	b. county, regional or state 4 -H councils,
233		-
234		-	c. county, regional or state 4 -H committees,
235		-
236		-	d. 4-H leader associations,
237		-
238		-	e. county, regional or state 4 -H foundations, and
239		-
240		-	f. authorized 4-H camps and training centers.
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241	497
242	498		The exemption provided by this paragraph s hall be limited to
243	499		sales for the purpose of raising funds for the benefit of such
244	500		organizations. Sale of tangible personal property exempted by this
245	501		paragraph shall include sale of admission tickets;
246		-
247	502		15. The first Seventy -five Thousand Dollars ($75,000.0 0) each
248	503		year from sale of tickets and concessions at athletic events by each
249	504		organization exempt from taxation pursuant to the provisions of the
250	505		Internal Revenue Code, 26 U.S.C., Section 501(c)(4);
251		-
252	506		16. Sales of tangible personal property or services to an y
253	507		person with whom the Oklahoma Tourism and Recreation Department has
254	508		entered into a public contract and which is necessary for carrying
255	509		out such contract to assist the Department in the development and
256	510		production of advertising, promotion, publicity and p ublic relations
257	511		programs;
258		-
259	512		17. Sales of tangible personal property or services to fire
260	513		departments organized pursuant to Section 592 of Title 18 of the
261	514		Oklahoma Statutes which items are to be used for the purposes of the
262	515		fire department. Any person making purchases on behalf of any such
263	516		fire department shall certify, in writing, on the copy of the
264	517		invoice or sales ticket to be retained by the vendor that the
265	518		purchases are made for and on behalf of such fire department and set
266	519		out the name of such fire depa rtment. Any person who wrongfully or
267	520		erroneously certifies that the purchases are for any such fire
268	521		department or who otherwise violates the provisions of this section
269		-	shall be deemed guilty of a misdemeanor and upon conviction thereof, ENR. H. B. NO. 1849 Page 7
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	548	+	shall be deemed guilty of a misdemeanor and upon conviction thereof,
270	549		shall be fined an amount equal to double the amount of sales tax
271	550		involved or incarcerated for not more than sixty (60) days, or both;
272		-
273	551		18. Complimentary or free tickets for admission to places of
274	552		amusement, sports, entertainment, exhibition, display or other
275	553		recreational events or activities which are issued through a box
276	554		office or other entity which is operated by a state institution of
277	555		higher education with institutional employees or by a municipality
278	556		with municipal employees;
279		-
280	557		19. The first Fifteen Thousand Dollars ($15,0 00.00) each year
281	558		from sales of tangible personal property by fire departments
282	559		organized pursuant to Titles 11, 18, or 19 of the Oklahoma Statutes
283	560		for the purposes of raising funds for the benefit of the fire
284	561		department. Fire departments selling tangible p ersonal property for
285	562		the purposes of raising funds shall be limited to no more than six
286	563		(6) days each year to raise such funds in order to receive the
287	564		exemption granted by this paragraph;
288		-
289	565		20. Sales of tangible personal property or services to any Boys
290	566		& Girls Clubs of America affiliate in this state which is not
291	567		affiliated with the Salvation Army and which is exempt from taxation
292	568		pursuant to the provisions of the Internal Revenue Code, 26 U.S.C.,
293	569		Section 501(c)(3);
294		-
295	570		21. Sales of tangible personal property or services to any
296	571		organization, which takes court -adjudicated juveniles for purposes
	572	+
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297	598		of rehabilitation, and which is exempt from taxation pursuant to the
298	599		provisions of the Internal Revenue Code, 26 U.S.C., Section
299	600		501(c)(3), provided that at least fifty p ercent (50%) of the
300	601		juveniles served by such organization are court adjudicated and the
301	602		organization receives state funds in an amount less than ten percent
302	603		(10%) of the annual budget of the organization;
303		-
304	604		22. Sales of tangible personal property or service s to:
305		-
306	605		a. any health center as defined in Section 254b of Title
307	606		42 of the United States Code,
308		-
309	607		b. any clinic receiving disbursements of state monies
310	608		from the Indigent Health Care Revolving Fund pursuant
311	609		to the provisions of Section 66 of Title 56 of the
312	610		Oklahoma Statutes,
313		-	ENR. H. B. NO. 1849 Page 8
314	611		c. any community-based health center which meets all of
315	612		the following criteria:
316		-
317	613		(1) provides primary care services at no cost to the
318	614		recipient, and
319		-
320	615		(2) is exempt from taxation pursuant to the
321	616		provisions of Section 501(c)(3) of the Internal
322	617		Revenue Code, 26 U.S.C., Section 501(c)(3), and
323		-
324	618		d. any community mental health center as defined in
325	619		Section 3-302 of Title 43A of the Oklahoma Statutes;
	620	+	23. Dues or fees, including free or complimentary dues or fees
	621	+	which have a value equivalent to the cha rge that could have
326	622
327		-	23. Dues or fees including free or complimentary dues or fees
328		-	which have a value equivalent to the charge that could have
	623	+	ENGR. H. B. NO. 1849 Page 12 1
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	647	+
329	648		otherwise been made, to YMCAs, YWCAs or municipally -owned recreation
330	649		centers for the use of facilities and programs;
331		-
332	650		24. The first Fifteen Thousand Dollars ($15,000.00) each year
333	651		from sales of tangible personal property or services to or by a
334	652		cultural organization established to sponsor and promote
335	653		educational, charitable and cultural events for disadvantaged
336	654		children, and which organization is exempt from taxation pursuant to
337	655		the provisions of the Internal Revenue Code, 26 U.S.C., Sect ion
338	656		501(c)(3);
339		-
340	657		25. Sales of tangible personal property or services to museums
341	658		or other entities which have been accredited by the American
342	659		Association of Museums. Any person making purchases on behalf of
343	660		any such museum or other entity shall certify, in writing, on the
344	661		copy of the invoice or sales ticket to be retained by the vendor
345	662		that the purchases are made for and on behalf of such museum or
346	663		other entity and set out the name of such museum or other entity.
347	664		Any person who wrongfully or erroneously cer tifies that the
348	665		purchases are for any such museum or other entity or who otherwise
349	666		violates the provisions of this paragraph shall be deemed guilty of
350	667		a misdemeanor and, upon conviction thereof, shall be fined an amount
351	668		equal to double the amount of sales tax involved or incarcerated for
352	669		not more than sixty (60) days, or by both such fine and
353	670		incarceration;
354	671
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355	697		26. Sales of tickets for admission by any museum accredited by
356	698		the American Association of Museums. In order to be eligible for
357	699		the exemption provided by this paragraph, an amount equivalent to
358		-	the amount of the tax which would otherwise be required to be ~~ENR. H. B. NO. 1849 Page 9~~
	700	+	the amount of the tax which would otherwise be required to be
359	701		collected pursuant to the provisions of Section 1350 et seq. of this
360	702		title shall be separately stated on the admission ticket and shall
361	703		be collected and used for the sole purpose of servicing or aiding in
362	704		the servicing of debt incurred by the museum to effect the
363	705		construction, enlarging or renovation of any facility to be used for
364	706		entertainment, edification or cultural cultivation to which entry is
365	707		gained with a paid admission ticket;
366		-
367	708		27. Sales of tangible personal property or services occurring
368	709		on or after June 1, 1995, to children 's homes which are supported or
369	710		sponsored by one or more churches, members of which serve as
370	711		trustees of the home;
371		-
372	712		28. Sales of tangible personal property or services to the
373	713		organization known as the Disabled American Veterans, Department of
374	714		Oklahoma, Inc., and subordinate chapters thereof;
375		-
376	715		29. Sales of tangible personal property or services to youth
377	716		camps which are supporte d or sponsored by one or more churches,
378	717		members of which serve as trustees of the organization;
	718	+	30. Transfer of tangible personal property made pursuant to
	719	+	Section 3226 of Title 63 of the Oklahoma Statutes by the University
	720	+	Hospitals Trust;
379	721
380		-	30. Transfer of tangible personal property or services to or
381		-	by:
382		-	a. the University Hospitals Trust created pursuant to
383		-	Section 3224 of Title 63 of the Oklahoma Statutes, or
384		-
385		-	b. nonprofit entities which are exempt from taxation
386		-	pursuant to the provisions of the Internal Revenue
387		-	Code of the United States 26 U.S.C., Section
388		-	501(c)(3), which have entered into a joint operating
389		-	agreement with the University Hospitals Trust ;
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390	746
391	747		31. Sales of tangible personal property or services to a
392	748		municipality, county or school district pursuant to a lease or
393	749		lease-purchase agreement executed between the vendor and a
394	750		municipality, county or school district. A copy of the lease or
395	751		lease-purchase agreement shall be retained by the vendor;
396		-
397	752		32. Sales of tangible personal property or services to any
398	753		spaceport user, as defined in the Oklahoma Space Industry
399	754		Development Act;
400		-
401		-	33. The sale, use, storage, consumption or distribution in this
402		-	state, whether by the importer, exporter or another person, of any
403		-	satellite or any associated launch vehicle including components of, ENR. H. B. NO. 1849 Page 10
404		-	and parts and motors for, any such satellite or launch vehicle,
	755	+	33. The sale, use, storage, consumption, or distribution in
	756	+	this state, whether by the importer, exporter, or another person, of
	757	+	any satellite or any associated launch vehicle, including components
	758	+	of, and parts and motors for, any such satellite or launch vehicle,
405	759		imported or caused to be imported into this state for the purpose of
406	760		export by means of launching into space. This exemption provided by
407	761		this paragraph shall not be affected by:
408		-
409	762		a. the destruction in whole or in part of the satellite
410	763		or launch vehicle,
411		-
412	764		b. the failure of a launch to occur or be successful, or
413		-
414	765		c. the absence of any transfer or title to, or possession
415	766		of, the satellite or launch vehicle after launch;
	767	+	34. The sale, lease, use, storage, consumption, or distribution
	768	+	in this state of any space facility, space propulsion system or
	769	+	space vehicle, satellite, or station of a ny kind possessing space
	770	+	flight capacity, including components thereof;
416	771
417		-	34. The sale, lease, us e, storage, consumption or distribution
418		-	in this state of any space facility, space propulsion sys tem or
419		-	space vehicle, satellite or station of any kind p ossessing space
420		-	flight capacity including components t hereof;
	772	+	ENGR. H. B. NO. 1849 Page 15 1
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421	796
422		-	35. The sale, lease, ~~us e~~, storage, consumption or distribution
	797	+	35. The sale, lease, use, storage, consumption, or distribution
423	798		in this state of tangible personal property, placed on or used
424	799		aboard any space facility, space propulsion system or sp ace vehicle,
425	800		satellite, or station possessing space flight capacity, which is
426	801		launched into space, irrespective of whether such tangible property
427	802		is returned to this state for subsequent use, storage, or
428	803		consumption in any manner;
429		-
430		-	36. The sale, lease, us e, storage, consumption or distribution
	804	+	36. The sale, lease, use , storage, consumption, or distribution
431	805		in this state of tangible personal property meeting the definition
432	806		of "section 38 property" as defined in Sections 48(a)(1)(A) and
433	807		(B)(i) of the Internal Revenue Code of 1986, that is an integral
434	808		part of and used pri marily in support of space flight; however,
435	809		section 38 property used in support of space flight shall not
436	810		include general office equipment, any boat, mobile home, motor
437		-	vehicle or other vehicle of a class or type required to be
438		-	registered, licensed, ~~titled~~ or documented in this state or by the
	811	+	vehicle, or other vehicle of a class or type required to be
	812	+	registered, licensed, title d, or documented in this state or by the
439	813		United States government, or any other property not specifically
440	814		suited to supporting space activity. The term "in support of space
441	815		flight", for purposes of this paragraph, means the altering,
442		-	monitoring, ~~controlling~~, regulating, ~~adjus ting~~, servicing or
	816	+	monitoring, controlli ng, regulating, adjusting, servicing, or
443	817		repairing of any space facility, space propulsion systems or space
444		-	vehicle, satellite or station possessing space flight capacity
	818	+	vehicle, satellite, or station possessing space flight capacity,
445	819		including the components thereof;
446	820
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447	846		37. The purchase or lease of machinery and equip ment for use at
448		-	a fixed location in this state, which is used ~~exclus ively~~ in the ~~ENR. H. B. NO. 1849 Page 11~~
449		-	manufacturing, processing, compounding or producing of any space
450		-	facility, space propulsion ~~sys tem~~ or space vehicle, satellite or
	847	+	a fixed location in this state, which is used exclusively in the
	848	+	manufacturing, processing, compounding, or producing of any space
	849	+	facility, space propulsion system or space vehicle, satellite, or
451	850		station of any kind possessing space flight capacity. Provided, the
452	851		exemption provided for in this paragraph shall not be allowed unless
453	852		the purchaser or lessee signs an affidavit stating that the item or
454	853		items to be exempted are for the exclusive use designated herein.
455	854		Any person furnishing a fa lse affidavit to the vendor for the
456	855		purpose of evading payment of any tax imposed by Section 1354 of
457	856		this title shall be subject to the penalties provided by law. As
458	857		used in this paragraph, "machinery and equipment " means "section 38
459	858		property" as defined in Sections 48(a)(1)(A) and (B)(i) of the
460	859		Internal Revenue Code of 1986, which is used as an integral part of
461		-	the manufacturing, processing, compounding or producing of items of
	860	+	the manufacturing, processing, compounding, or producing of items of
462	861		tangible personal property. Such term includes parts and
463	862		accessories only to the extent that the exemption thereof is
464	863		consistent with the provisions of this paragraph;
465		-
466	864		38. The amount of a surcharge or any other amount which is
467	865		separately stated on an admission ticket which is imposed, collected
468	866		and used for the sole purpose of co nstructing, remodeling or
469	867		enlarging facilities of a public trust having a municipality or
470	868		county as its sole beneficiary;
	869	+
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471	894
472	895		39. Sales of tangible personal property or services which are
473	896		directly used in or for the benefit of a state park in this state,
474	897		which are made to an organization which is exempt from taxation
475	898		pursuant to the provisions of the Internal Revenue Code, 26 U.S.C.,
476	899		Section 501(c)(3) and which is organized primarily for the purpose
477	900		of supporting one or more state parks located in this state;
478		-
479	901		40. The sale, lease or use of parking privileges by an
480	902		institution of The Oklahoma State System of Higher Education;
481		-
482	903		41. Sales of tangible personal property or services for use on
483	904		campus or school construction projects for the benefit of
484	905		institutions of The Oklahoma State System of Higher Education,
485	906		private institutions of higher education accredited by the Oklahoma
486	907		State Regents for Higher Education or any public school or school
487	908		district when such projects are financed by or through the use of
488	909		nonprofit entities which are exempt from taxation pursuant to the
489	910		provisions of the Internal Revenue Code, 26 U.S.C., Section
490	911		501(c)(3);
491		-
492	912		42. Sales of tangible personal property or services by an
493		-	organization which is exempt from taxation pursuant to the ~~ENR. H. B. NO. 1849 Page 12~~
	913	+	organization which is exempt from taxation pursuant to the
494	914		provisions of the Internal Revenue Code, 26 U.S.C., Section
495	915		501(c)(3), in the course of conducting a national championship
496	916		sports event, but only if all or a portion of the payment in
497	917		exchange therefor would qualify as the receipt of a qualified
498	918		sponsorship payment described in Internal Revenue Code, 26 U.S.C.,
	919	+
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499	945		Section 513(i). Sales exempted pursuant to this paragraph shall be
500	946		exempt from all Oklahoma sales, use, excise and gross receipts
501	947		taxes;
502		-
503	948		43. Sales of tangible personal property or services to or by an
504	949		organization which:
505		-
506	950		a. is exempt from taxation pursuant to the provisions of
507	951		the Internal Revenue Code, 26 U.S.C., Section
508	952		501(c)(3),
509		-
510	953		b. is affiliated with a comprehensive university within
511	954		The Oklahoma State System of Higher Education, and
512		-
513	955		c. has been organized primarily for the purpose of
514	956		providing education and teacher training and
515	957		conducting events relating to robotics;
516		-
517	958		44. The first Fifteen Thousand Dollars ($15,000.00) each year
518	959		from sales of tangible personal property to or by youth athletic
519	960		teams which are part of an athletic organization exempt from
520	961		taxation pursuant to the provisions of the Internal Revenue Code, 26
521	962		U.S.C., Section 501(c)(4), for the purposes of raising funds for the
522	963		benefit of the team;
523		-
524	964		45. Sales of tickets for admission to a collegia te athletic
525	965		event that is held in a facility owned or operated by a municipality
526	966		or a public trust of which the municipality is the sole beneficiary
527	967		and that actually determines or is part of a tournament or
	968	+
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	981	+	13
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	983	+	15
	984	+	16
	985	+	17
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	992	+	24
	993	+
528	994		tournament process for determining a conference tournament
529	995		championship, a conference championship, or a national championship;
530		-
531	996		46. Sales of tangible personal property or services to or by an
532	997		organization which is exempt from taxation pursuant to the
533	998		provisions of the Internal Revenue Code, 26 U.S.C., Section
534	999		501(c)(3) and is operating the Oklahoma City National Memorial and
535	1000		Museum, an affiliate of the National Park System;
536		-
537	1001		47. Sales of tangible personal property or services to
538		-	organizations which are exempt from federal taxation pursuant to the ~~ENR. H. B. NO. 1849 Page 13~~
	1002	+	organizations which are exempt from federal taxation pursuant to the
539	1003		provisions of Section 501(c)(3) of the Internal Revenue Code, 26
540	1004		U.S.C., Section 501(c)(3), the memberships of which are limited to
541	1005		honorably discharged veterans, and which furnish financial support
542	1006		to area veterans' organizations to be used for the purpose of
543	1007		constructing a memorial or museum;
544		-
545	1008		48. Sales of tangible personal property or services on or after
546	1009		January 1, 2003, to an organization which is exempt from taxation
547	1010		pursuant to the provisions of the Internal Revenue Code, 26 U.S.C.,
548	1011		Section 501(c)(3) that is expending monies received from a private
549	1012		foundation grant in conjunction with expenditures of local sales tax
550	1013		revenue to construct a local public library;
551		-
552	1014		49. Sales of tangible personal property or services to a state
553	1015		that borders this state or any pol itical subdivision of that state,
554	1016		but only to the extent that the other state or political subdivision
	1017	+
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	1042	+
555	1043		exempts or does not impose a tax on similar sales of items to this
556	1044		state or a political subdivision of this state;
557		-
558	1045		50. Effective July 1, 2005, sales of tangible personal property
559	1046		or services to the Career Technology Student Organizations under the
560	1047		direction and supervision of the Oklahoma Department of Career and
561	1048		Technology Education;
562		-
563	1049		51. Sales of tangible personal property to a public trust
564	1050		having either a single city, town or county or multiple cities,
565	1051		towns or counties or combination thereof as beneficiary or
566	1052		beneficiaries or a nonprofit organization which is exempt from
567	1053		taxation pursuant to the provisions of the Internal Revenue Code, 26
568	1054		U.S.C., Section 501(c)(3) for the purpose of constructing
569	1055		improvements to or expanding a hospital or nursing home owned and
570	1056		operated by any such public trust or nonprofit entity prior to July
571	1057		1, 2008, in counties with a population of less than one hundred
572	1058		thousand (100,000) persons, according to the most recent Federal
573	1059		Decennial Census. As used in this paragraph, "constructing
574	1060		improvements to or expanding " shall not mean any expense for routine
575	1061		maintenance or general repairs and shall require a project cost of
576	1062		at least One Hundred Thousand Dollars ($100,000.00). For purposes
577	1063		of this paragraph, sales made to a contractor or subcontractor that
578	1064		enters into a contractual relationship with a public trust or
579	1065		nonprofit entity as described by this paragraph shall be considered
580	1066		sales made to the public trust or nonprofit entity. The exemption
	1067	+
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581	1093		authorized by this paragraph shall be administered in the form of a
582	1094		refund from the sales tax revenues apportioned pursuant to Section
583		-	1353 of this title and the vendor shall be required to collect the ~~ENR. H. B. NO. 1849 Page 14~~
	1095	+	1353 of this title and the vendor shall be required t o collect the
584	1096		sales tax otherwise applicable to the transaction. The purchaser
585	1097		may apply for a refund of the sales tax paid in the manner
586	1098		prescribed by this paragraph. Within thirty (30) days after the end
587	1099		of each fiscal year, any purchaser that is entit led to make
588	1100		application for a refund based upon the exempt treatment authorized
589	1101		by this paragraph may file an application for refund of the sales
590	1102		taxes paid during such preceding fiscal year. The Tax Commission
591	1103		shall prescribe a form for purposes of makin g the application for
592	1104		refund. The Tax Commission shall determine whether or not the total
593	1105		amount of sales tax exemptions claimed by all purchasers is equal to
594	1106		or less than Six Hundred Fifty Thousand Dollars ($650,000.00). If
595	1107		such claims are less than or equal to that amount, the Tax
596	1108		Commission shall make refunds to the purchasers in the full amount
597	1109		of the documented and verified sales tax amounts. If such claims by
598	1110		all purchasers are in excess of Six Hundred Fifty Thousand Dollars
599	1111		($650,000.00), the Tax Commission shall determine the amount of each
600	1112		purchaser's claim, the total amount of all claims by all purchasers,
601	1113		and the percentage each purchaser 's claim amount bears to the total.
602	1114		The resulting percentage determined for each purchaser shall be
603	1115		multiplied by Six Hundred Fifty Thousand Dollars ($650,000.00) to
604	1116		determine the amount of refundable sales tax to be paid to each
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605	1143		purchaser. The pro rata refund amount shall be the only method to
606	1144		recover sales taxes paid during the preceding fiscal year and no
607	1145		balance of any sales taxes paid on a pro rata basis shall be the
608	1146		subject of any subsequent refund claim pursuant to this paragraph;
609		-
610	1147		52. Effective July 1, 2006, sales of tangible personal property
611	1148		or services to any organization which assists, trains, educa tes, and
612	1149		provides housing for physically and mentally handicapped persons and
613	1150		which is exempt from taxation pursuant to the provisions of the
614	1151		Internal Revenue Code, 26 U.S.C., Section 501(c)(3) and that
615	1152		receives at least eighty -five percent (85%) of its an nual budget
616	1153		from state or federal funds. In order to receive the benefit of the
617	1154		exemption authorized by this paragraph, the taxpayer shall be
618	1155		required to make payment of the applicable sales tax at the time of
619	1156		sale to the vendor in the manner otherwise re quired by law.
620	1157		Notwithstanding any other provision of the Oklahoma Uniform Tax
621	1158		Procedure Code to the contrary, the taxpayer shall be authorized to
622	1159		file a claim for refund of sales taxes paid that qualify for the
623	1160		exemption authorized by this paragraph for a period of one (1) year
624	1161		after the date of the sale transaction. The taxpayer shall be
625	1162		required to provide documentation as may be prescribed by the
626	1163		Oklahoma Tax Commission in support of the refund claim. The total
627	1164		amount of sales tax qualifying for exem pt treatment pursuant to this
628		-	paragraph shall not ~~exc eed~~ One Hundred Seventy -five Thousand Dollars ~~ENR. H. B. NO. 1849 Page 15~~
	1165	+	paragraph shall not exceed One Hundred Seventy -five Thousand Dollars
629	1166		($175,000.00) each fiscal year. Claims for refund shall be
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630	1193		processed in the order in which such claims are received by the
631	1194		Oklahoma Tax Commission. If a cl aim otherwise timely filed exceeds
632	1195		the total amount of refunds payable for a fiscal year, such claim
633	1196		shall be barred;
634		-
635	1197		53. The first Two Thousand Dollars ($2,000.00) each year of
636	1198		sales of tangible personal property or services to, by, or for the
637	1199		benefit of a qualified neighborhood watch organization that is
638	1200		endorsed or supported by or working directly with a law enforcement
639	1201		agency with jurisdiction in the area in which the neighborhood watch
640	1202		organization is located. As used in this paragraph, "qualified
641	1203		neighborhood watch organization " means an organization that is a
642	1204		not-for-profit corporation under the laws of the State of Oklahoma
643	1205		that was created to help prevent criminal activity in an area
644	1206		through community involvement and interaction with local law
645	1207		enforcement and which is one of the first two thousand organizations
646	1208		which makes application to the Oklahoma Tax Commission for the
647	1209		exemption after March 29, 2006;
648		-
649	1210		54. Sales of tangible personal property to a nonprofit
650	1211		organization, exempt from taxation purs uant to the provisions of the
651	1212		Internal Revenue Code, 26 U.S.C., Section 501(c)(3), organized
652	1213		primarily for the purpose of providing services to homeless persons
653	1214		during the day and located in a metropolitan area with a population
654	1215		in excess of five hundred t housand (500,000) persons according to
655	1216		the latest Federal Decennial Census. The exemption authorized by
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656	1243		this paragraph shall be applicable to sales of tangible personal
657	1244		property to a qualified entity occurring on or after January 1,
658	1245		2005;
659		-
660	1246		55. Sales of tangible personal property or services to or by an
661	1247		organization which is exempt from taxation pursuant to the
662	1248		provisions of the Internal Revenue Code, 26 U.S.C., Section
663	1249		501(c)(3) for events the principal purpose of which is to provide
664	1250		funding for the preser vation of wetlands and habitat for wild ducks;
665		-
666	1251		56. Sales of tangible personal property or services to or by an
667	1252		organization which is exempt from taxation pursuant to the
668	1253		provisions of the Internal Revenue Code, 26 U.S.C., Section
669	1254		501(c)(3) for events the principal purpose of which is to provide
670	1255		funding for the preservation and conservation of wild turkeys;
671		-
672	1256		57. Sales of tangible personal property or services to an
673		-	organization which: ENR. H. B. NO. 1849 Page 16
674		-
	1257	+	organization which:
675	1258		a. is exempt from taxation pursuant to the provisions of
676	1259		the Internal Revenue Code, 26 U.S.C., Section
677	1260		501(c)(3), and
678		-
679	1261		b. is part of a network of community -based, autonomous
680	1262		member organizations that meets the following
681	1263		criteria:
682		-
683	1264		(1) serves people with workplace disadvantages and
684	1265		disabilities by providing job training and
	1266	+
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685	1292		employment services, as well as job placement
686	1293		opportunities and post -employment support,
687		-
688	1294		(2) has locations in the United States and at least
689	1295		twenty other countries,
690		-
691	1296		(3) collects donated clothing and household goods to
692	1297		sell in retail stores and provides contract labor
693	1298		services to business and government, and
694		-
695	1299		(4) provides documentation to the Oklahoma Tax
696	1300		Commission that over seventy -five percent (75%)
697	1301		of its revenues are channeled into employment,
698	1302		job training and placement programs and other
699	1303		critical community se rvices;
700		-
701	1304		58. Sales of tickets made on or after September 21, 2005, and
702	1305		complimentary or free tickets for admission issued on or after
703	1306		September 21, 2005, which have a value equivalent to the charge that
704	1307		would have otherwise been made, for admission to a pr ofessional
705	1308		athletic event in which a team in the National Basketball
706	1309		Association is a participant, which is held in a facility owned or
707	1310		operated by a municipality, a county or a public trust of which a
708	1311		municipality or a county is the sole beneficiary, and sales of
709	1312		tickets made on or after July 1, 2007, and complimentary or free
710	1313		tickets for admission issued on or after July 1, 2007, which have a
711	1314		value equivalent to the charge that would have otherwise been made,
712	1315		for admission to a professional athletic event in which a team in
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713	1342		the National Hockey League is a participant, which is held in a
714	1343		facility owned or operated by a municipality, a county or a public
715	1344		trust of which a municipality or a county is the sole beneficiary;
716		-
717	1345		59. Sales of tickets for admission an d complimentary or free
718		-	tickets for admission which have a value equivalent to the charge ~~ENR. H. B. NO. 1849 Page 17~~
	1346	+	tickets for admission which have a value equivalent to the charge
719	1347		that would have otherwise been made to a professional sporting event
720	1348		involving ice hockey, baseball, basketball, football or arena
721	1349		football, or soccer. As used in th is paragraph, "professional
722	1350		sporting event" means an organized athletic competition between
723	1351		teams that are members of an organized league or association with
724	1352		centralized management, other than a national league or national
725	1353		association, that imposes require ments for participation in the
726	1354		league upon the teams, the individual athletes or both, and which
727	1355		uses a salary structure to compensate the athletes;
728		-
729	1356		60. Sales of tickets for admission to an annual event sponsored
730	1357		by an educational and charitable organizat ion of women which is
731	1358		exempt from taxation pursuant to the provisions of the Internal
732	1359		Revenue Code, 26 U.S.C., Section 501(c)(3) and has as its mission
733	1360		promoting volunteerism, developing the potential of women and
734	1361		improving the community through the effect ive action and leadership
735	1362		of trained volunteers;
736		-
737	1363		61. Sales of tangible personal property or services to an
738	1364		organization, which is exempt from taxation pursuant to the
739	1365		provisions of the Internal Revenue Code, 26 U.S.C., Section
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740	1392		501(c)(3), and which is itse lf a member of an organization which is
741	1393		exempt from taxation pursuant to the provisions of the Internal
742	1394		Revenue Code, 26 U.S.C., Section 501(c)(3), if the membership
743	1395		organization is primarily engaged in advancing the purposes of its
744	1396		member organizations th rough fundraising, public awareness or other
745	1397		efforts for the benefit of its member organizations, and if the
746	1398		member organization is primarily engaged either in providing
747	1399		educational services and programs concerning health -related diseases
748	1400		and conditions to individuals suffering from such health -related
749	1401		diseases and conditions or their caregivers and family members or
750	1402		support to such individuals, or in health -related research as to
751	1403		such diseases and conditions, or both. In order to qualify for the
752	1404		exemption authorized by this paragraph, the member nonprofit
753	1405		organization shall be required to provide proof to the Oklahoma Tax
754	1406		Commission of its membership status in the membership organization;
755		-
756	1407		62. Sales of tangible personal property or services to or by an
757	1408		organization which is part of a national volunteer women 's service
758	1409		organization dedicated to promoting patriotism, preserving American
759	1410		history and securing better education for children and which has at
760	1411		least 168,000 members in 3,000 chapters across the Unite d States;
761		-
762	1412		63. Sales of tangible personal property or services to or by a
763		-	YWCA or YMCA organization which is part of a national nonprofit ~~ENR. H. B. NO. 1849 Page 18~~
	1413	+	YWCA or YMCA organization which is part of a national nonprofit
764	1414		community service organization working to meet the health and social
765	1415		service needs of its members across the United St ates;
	1416	+
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	1428	+	12
	1429	+	13
	1430	+	14
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	1432	+	16
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766	1441
767	1442		64. Sales of tangible personal property or services to or by a
768	1443		veteran's organization which is exempt from taxation pursuant to the
769	1444		provisions of the Internal Revenue Code, 26 U.S.C., Section
770	1445		501(c)(19) and which is known as the Veterans of Foreign Wars of the
771	1446		United States, Oklahoma Chapters;
772		-
773	1447		65. Sales of boxes of food by a church or by an organization,
774	1448		which is exempt from taxation pursuant to the provisions of the
775	1449		Internal Revenue Code, 26 U.S.C., Section 501(c)(3). To qualify
776	1450		under the provisions of this paragraph, the organization must be
777	1451		organized for the primary purpose of feeding needy individuals or to
778	1452		encourage volunteer service by requiring such service in order to
779	1453		purchase food. These boxes shall only contain edible staple food
780	1454		items;
781		-
782	1455		66. Sales of tangible personal property or services to any
783	1456		person with whom a church has duly entered into a construction
784	1457		contract, necessary for carrying out such contract or to any
785	1458		subcontractor to such a construction contract;
786		-
787	1459		67. Sales of tangible per sonal property or services used
788	1460		exclusively for charitable or educational purposes, to or by an
789	1461		organization which:
790		-
791	1462		a. is exempt from taxation pursuant to the provisions of
792	1463		the Internal Revenue Code, 26 U.S.C., Section
793	1464		501(c)(3),
794	1465
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	1476	+	11
	1477	+	12
	1478	+	13
	1479	+	14
	1480	+	15
	1481	+	16
	1482	+	17
	1483	+	18
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	1485	+	20
	1486	+	21
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	1490	+
795	1491		b. has filed a Not-for-Profit Certificate of
796	1492		Incorporation in this state, and
797		-
798	1493		c. is organized for the purpose of:
799		-
800	1494		(1) providing training and education to
801	1495		developmentally disabled individuals,
802		-
803	1496		(2) educating the community about the rights,
804	1497		abilities and strengths of developmentally
805	1498		disabled individuals, and
806		-	ENR. H. B. NO. 1849 Page 19
807	1499		(3) promoting unity among developmentally disabled
808	1500		individuals in their community and geographic
809	1501		area;
810		-
811	1502		68. Sales of tangible personal property or services to any
812	1503		organization which is a shelter for abused, neglected, or abandoned
813	1504		children and which is exempt from taxation pursuant to the
814	1505		provisions of the Internal Revenue Code, 26 U.S.C., Section
815	1506		501(c)(3); provided, until July 1, 2008, such exemption shall apply
816	1507		only to eligible shelters for children from birth to age twelve (12)
817	1508		and after July 1, 2008, such exemption shall apply to eligible
818	1509		shelters for children from birth to age eighteen (18);
819		-
820	1510		69. Sales of tangible personal property or services to a child
821	1511		care center which is licensed pursuant to the Oklahoma Child Care
822	1512		Facilities Licensing Act and which:
823	1513
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	1521	+	8
	1522	+	9
	1523	+	10
	1524	+	11
	1525	+	12
	1526	+	13
	1527	+	14
	1528	+	15
	1529	+	16
	1530	+	17
	1531	+	18
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	1538	+
824	1539		a. possesses a 3-star rating from the Department of Human
825	1540		Services Reaching for the Stars Program or a national
826	1541		accreditation, and
827		-
828		-	b. allows on-site universal prekindergarten education to
	1542	+	b. allows on site universal pre -kindergarten education to
829	1543		be provided to four-year-old children through a
830	1544		contractual agreement with any public school or school
831	1545		district.
832		-
833	1546		For the purposes of this paragraph, sales made to any person,
834	1547		firm, agency or entity that has entered previously into a
835	1548		contractual relationship with a child care center for construc tion
836	1549		and improvement of buildings and other structures owned by the child
837	1550		care center and operated for educational purposes shall be
838	1551		considered sales made to a child care center. Any such person,
839	1552		firm, agency or entity making purchases on behalf of a chil d care
840	1553		center shall certify, in writing, on the copy of the invoice or
841	1554		sales ticket the nature of the purchase. Any such person, or person
842	1555		acting on behalf of a firm, agency or entity making purchases on
843	1556		behalf of a child care center in violation of this paragraph shall
844	1557		be guilty of a misdemeanor and upon conviction thereof shall be
845	1558		fined an amount equal to double the amount of sales tax involved or
846	1559		incarcerated for not more than sixty (60) days or both;
847		-
848	1560		70. a. Sales of tangible personal property to a serv ice
849	1561		organization of mothers who have children who are
850	1562		serving or who have served in the military, which
851		-	service organization is exempt from taxation pursuant ENR. H. B. NO. 1849 Page 20
	1563	+
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	1574	+	11
	1575	+	12
	1576	+	13
	1577	+	14
	1578	+	15
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	1580	+	17
	1581	+	18
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	1583	+	20
	1584	+	21
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	1588	+
	1589	+	service organization is exempt from taxation pursuant
852	1590		to the provisions of the Internal Revenue Code, 26
853	1591		U.S.C., Section 501(c)(19) and which is known a s the
854	1592		Blue Star Mothers of America, Inc. The exemption
855	1593		provided by this paragraph shall only apply to the
856	1594		purchase of tangible personal property actually sent
857	1595		to United States military personnel overseas who are
858	1596		serving in a combat zone and not to any oth er tangible
859	1597		personal property purchased by the organization.
860	1598		Provided, this exemption shall not apply to any sales
861	1599		tax levied by a city, town, county, or any other
862	1600		jurisdiction in this state.
863		-
864	1601		b. The exemption authorized by this paragraph shall be
865	1602		administered in the form of a refund from the sales
866	1603		tax revenues apportioned pursuant to Section 1353 of
867	1604		this title, and the vendor shall be required to
868	1605		collect the sales tax otherwise applicable to the
869	1606		transaction. The purchaser may apply for a refund of
870	1607		the state sales tax paid in the manner prescribed by
871	1608		this paragraph. Within sixty (60) days after the end
872	1609		of each calendar quarter, any purchaser that is
873	1610		entitled to make application for a refund based upon
874	1611		the exempt treatment authorized by this paragraph may
875	1612		file an application for refund of the state sales
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876	1639		taxes paid during such preceding calendar quarter.
877	1640		The Tax Commission shall prescribe a form for purposes
878	1641		of making the application for refund.
879		-
880	1642		c. A purchaser who applies for a refund pursuant to this
881	1643		paragraph shall certify that the items were actually
882	1644		sent to military personnel overseas in a combat zone.
883	1645		Any purchaser that applies for a refund for the
884	1646		purchase of items that are not authorized for
885	1647		exemption under this paragraph shall be subject to a
886	1648		penalty in the amount of Five Hundred Dollars
887	1649		($500.00);
888		-
889	1650		71. Sales of food and snack items to or by an organization
890	1651		which is exempt from taxation pursuant to the provisions of the
891	1652		Internal Revenue Code, 26 U.S.C., Section 501(c)(3), whose primary
892	1653		and principal purpose is providing funding for scholarships in the
893	1654		medical field;
894		-
895	1655		72. Sales of tangible personal property or services for use
896		-	solely on construction projects for organizations which are exempt ~~ENR. H. B. NO. 1849 Page 21~~
	1656	+	solely on construction projects for organizations which are exempt
897	1657		from taxation pursuant to the provisions of the Internal Rev enue
898	1658		Code, 26 U.S.C., Section 501(c)(3) and whose purpose is providing
899	1659		end-of-life care and access to hospice services to low -income
900	1660		individuals who live in a facility owned by the organization. The
901	1661		exemption provided by this paragraph applies to sales to the
902	1662		organization as well as to sales to any person with whom the
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903	1689		organization has duly entered into a construction contract,
904	1690		necessary for carrying out such contract or to any subcontractor to
905	1691		such a construction contract. Any person making purchases on behalf
906	1692		of such organization shall certify, in writing, on the copy of the
907	1693		invoice or sales ticket to be retained by the vendor that the
908	1694		purchases are made for and on behalf of such organization and set
909	1695		out the name of such organization. Any person who wro ngfully or
910	1696		erroneously certifies that purchases are for any of the above -named
911	1697		organizations or who otherwise violates this section shall be guilty
912	1698		of a misdemeanor and upon conviction thereof shall be fined an
913	1699		amount equal to double the amount of sales ta x involved or
914	1700		incarcerated for not more than sixty (60) days or both;
915		-
916	1701		73. Sales of tickets for admission to events held by
917	1702		organizations exempt from taxation pursuant to the provisions of the
918	1703		Internal Revenue Code, 26 U.S.C., Section 501(c)(3) that are
919	1704		organized for the purpose of supporting general hospitals licensed
920	1705		by the State Department of Health;
921		-
922	1706		74. Sales of tangible personal property or services:
923		-
924	1707		a. to a foundation which is exempt from taxation pursuant
925	1708		to the provisions of the Internal Revenue Co de, 26
926	1709		U.S.C., Section 501(c)(3) and which raises tax -
927	1710		deductible contributions in support of a wide range of
928	1711		firearms-related public interest activities of the
929	1712		National Rifle Association of America and other
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930	1739		organizations that defend and foster Second Amen dment
931	1740		rights, and
932		-
933	1741		b. to or by a grassroots fundraising program for sales
934	1742		related to events to raise funds for a foundation
935	1743		meeting the qualifications of subparagraph a of this
936	1744		paragraph;
937		-
938	1745		75. Sales by an organization or entity which is exempt from
939	1746		taxation pursuant to the provisions of the Internal Revenue Code, 26
940	1747		U.S.C., Section 501(c)(3) which are related to a fundraising event
941		-	sponsored by the organization or entity when the event does not ~~ENR. H. B. NO. 1849 Page 22~~
	1748	+	sponsored by the organization or entity when the event does not
942	1749		exceed any five (5) consecutive days and when the sales are not in
943	1750		the organization's or the entity's regular course of business.
944	1751		Provided, the exemption provided in this paragraph shall be limited
945	1752		to tickets sold for admittance to the fundraising event and items
946	1753		which were donated to the organization or entity for sa le at the
947	1754		event;
948		-
949	1755		76. Effective November 1, 2017, sales of tangible personal
950	1756		property or services to an organization which is exempt from
951	1757		taxation pursuant to the provisions of the Internal Revenue Code, 26
952	1758		U.S.C., Section 501(c)(3) and operates as a colla borative model
953	1759		which connects community agencies in one location to serve
954	1760		individuals and families affected by violence and where victims have
955	1761		access to services and advocacy at no cost to the victim;
956	1762
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957	1788		77. Effective July 1, 2018, sales of tangible personal property
958	1789		or services to or by an association which is exempt from taxation
959	1790		pursuant to the provisions of the Internal Revenue Code, 26 U.S.C.,
960	1791		Section 501(c)(19) and which is known as the National Guard
961	1792		Association of Oklahoma;
962		-
963	1793		78. Effective July 1, 2018 , sales of tangible personal property
964	1794		or services to or by an association which is exempt from taxation
965	1795		pursuant to the provisions of the Internal Revenue Code, 26 U.S.C.,
966	1796		Section 501(c)(4) and which is known as the Marine Corps League of
967	1797		Oklahoma;
968		-
969	1798		79. Sales of tangible personal property or services to the
970	1799		American Legion, whether the purchase is made by the entity
971	1800		chartered by the United States Congress or is an entity organized
972	1801		under the laws of this or another state pursuant to the authority of
973		-	the national American Legion organization;
974		-
	1802	+	the national American Legion organization; and
975	1803		80. Sales of tangible personal property or services to or by an
976	1804		organization which is:
977		-
978	1805		a. exempt from taxation pursuant to the provisions of the
979	1806		Internal Revenue Code, 26 U.S.C., Section 501(c)(3),
980		-
981	1807		b. verified with a letter from the MIT Fab Foundation as
982	1808		an official member of the Fab Lab Network in
983	1809		compliance with the Fab Charter, and
	1810	+	c. able to provide documentation that its primary and
	1811	+	principal purpose is to provide community access to
984	1812
985		-	c. able to provide documentation that its primary and
986		-	principal purpose is to provide community access to ENR. H. B. NO. 1849 Page 23
	1813	+	ENGR. H. B. NO. 1849 Page 36 1
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987	1838		advanced 21st century manufac turing and digital
988	1839		fabrication tools for science, technology,
989	1840		engineering, art and math (STEAM) learning skills,
990	1841		developing inventions, creating and sustaining
991		-	businesses and producing personalized products ;
992		-
993		-	81. Sales of tangible personal property or services used solely
994		-	for construction and remodeling projects to an organization which is
995		-	exempt from taxation pursuant to the provisions of the Internal
996		-	Revenue Code, 26 U.S.C., Section 501(c)(3), and which meets the
997		-	following requirements:
998		-
999		-	a. its primary purpose is to construct or remodel and
1000		-	sell affordable housing and provide homeownership
1001		-	education to residents of Oklahoma that have an income
1002		-	that is below one hundred percent (100%) of the Family
1003		-	Median Income guidelines as defined by the U.S.
1004		-	Department of Housing and Urban Development,
1005		-
1006		-	b. it conducts its activities in a manner that serves
1007		-	public or charitable purposes, rather than commercial
1008		-	purposes,
1009		-
1010		-	c. it receives funding and revenue and charges fees in a
1011		-	manner that does not incentivize it or its employe es
1012		-	to act other than in the best interests of its
1013		-	clients, and
1014		-
1015		-	d. it compensates its employees in a manner that does not
1016		-	incentivize employees to act other than in the best
1017		-	interests of its clients; and
1018		-
1019		-	82. Sales of tangible personal property or service s to a
1020		-	nonprofit entity, organized pursuant to Oklahoma law before January
1021		-	1, 2022, exempt from federal income taxation pursuant to Section
1022		-	501(c) of the Internal Revenue Code of 1986, as amended, the
1023		-	principal functions of which are to provide assistance to natural
1024		-	persons following a disaster, with program emphasis on repair or
1025		-	restoration to single -family residential dwellings or the
1026		-	construction of a replacement single -family residential dwelling.
1027		-	As used in this paragraph, "disaster" means damage to p roperty with
1028		-	or without accompanying injury to persons from heavy rain, high
1029		-	winds, tornadic winds, drought, wildfire, snow, ice, geologic
1030		-	disturbances, explosions, chemical accidents or spills and other
1031		-	events causing damage to property on a large scale. For purposes of ENR. H. B. NO. 1849 Page 24
1032		-	this paragraph, an entity that expended at least seventy -five
1033		-	percent (75%) of its funds on the restoration to single -family
1034		-	housing following a disaster, including related general and
1035		-	administrative expenses, shall be eligible for the exe mption
1036		-	authorized by this paragraph .
1037		-
1038		-	SECTION 2. This act shall become effective November 1, 2021. ENR. H. B. NO. 1849 Page 25
1039		-	Passed the House of Representatives the 14th day of May, 2021.
	1842	+	businesses and producing personalized products.
	1843	+	SECTION 2. This act shall becom e effective November 1, 2021.
	1844	+	Passed the House of Representatives the 11th day of March, 2021.
1040	1845
1041	1846
1042	1847
1043	1848
1044	1849		Presiding Officer of the House
1045	1850		of Representatives
1046	1851
1047	1852
1048		-	Passed the Senate the ~~21st~~ day of ~~April~~, 2021.
	1853	+	Passed the Senate the ___ day of __________, 2021.
1049	1854
1050	1855
1051	1856
1052	1857
1053	1858		Presiding Officer of the Senate
1054	1859
1055	1860
1056	1861
1057		-	OFFICE OF THE GOVERNOR
1058		-	Received by the Office of the Governor this ____________________
1059		-	day of ___________________, 20_______, at _______ o'clock _______ M.
1060		-	By: ________________________ _________
1061		-	Approved by the Governor of the State of Oklahoma this _________
1062		-	day of ___________________, 20_______, at _______ o'clock _______ M.
1063		-
1064		-
1065		-	_________________________________
1066		-	Governor of the State of Oklahoma
1067		-
1068		-	OFFICE OF THE SECRETARY OF STATE
1069		-	Received by the Office of the Secretary of State this __________
1070		-	day of ___________________, 20_______, at _______ o'clock _______ M.
1071		-	By: _________________________________