Oklahoma 2022 Regular Session

Oklahoma House Bill HB1935 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	An Act
2		-	ENROLLED HOUSE
3		-	BILL NO. 1935 By: Martinez, Boatman, Wolfley,
4		-	Roberts (Eric), Bell and
5		-	Pittman of the House
	1	+
	2	+
	3	+	ENGR. S. A. TO ENGR. H. B. NO. 1935 Page 1 1
	4	+	2
	5	+	3
	6	+	4
	7	+	5
	8	+	6
	9	+	7
	10	+	8
	11	+	9
	12	+	10
	13	+	11
	14	+	12
	15	+	13
	16	+	14
	17	+	15
	18	+	16
	19	+	17
	20	+	18
	21	+	19
	22	+	20
	23	+	21
	24	+	22
	25	+	23
	26	+	24
	27	+
	28	+	ENGROSSED SENATE AMENDMENTS
	29	+	TO
	30	+	ENGROSSED HOUSE
	31	+	BILL NO. 1935 By: Martinez, Boatman, Wolfley
	32	+	and Roberts (Eric) of the
	33	+	House
6	34
7	35		and
8	36
9	37		Montgomery of the Senate
10	38
11	39
12	40
13	41
	42	+	[ revenue and taxation – sales tax exemption –
	43	+	construction – nonprofits – effective date ]
14	44
15		-	An Act relating to revenue and taxation; amending 68
16		-	O.S. 2011, Section 1356, as last amended by Section 1
17		-	of Enrolled Senate Bill No. 265 of the 1 st Session of
18		-	the 58th Oklahoma Legislature; modifying sales tax
19		-	exemptions; providing exemption for nonprofit
20		-	organizations engaged in certain activities;
21		-	repealing 68 O.S. 2011, Section 1356, as last amended
22		-	by Section 1 of Enrolled Senate Bill No. 79 of the
23		-	1st Session of the 58th Oklahoma Legislature; and
24		-	providing an effective date.
	45	+
	46	+	AUTHOR: Add the following House Coauthors: Bell and Pittman
	47	+
	48	+	AMENDMENT NO. 1. Page 35, line 19, delete, after the semicolon (;)
	49	+	the word “and”
	50	+
	51	+	AMENDMENT NO. 2. Page 36, line 16, save the period (.) for the end
	52	+	of paragraph 82, insert a semicolon (;) an d the
	53	+	word “and”
	54	+
	55	+	AMENDMENT NO. 3. Page 36, line 16½, insert the following paragraph
	56	+	82
	57	+
	58	+	“82. Sales of tangible personal property or services to a
	59	+	nonprofit entity, organized pursuant to Oklahoma law before January
	60	+	1, 2022, exempt from federal income taxa tion pursuant to Section
	61	+	501(c) of the Internal Revenue Code of 1986, as amended, the
	62	+	principal functions of which are to provide assistance to natural
	63	+	persons following a disaster, with program emphasis on repair or
	64	+	restoration to single -family residential dwellings or the
	65	+	construction of a replacement single -family residential dwelling.
	66	+
	67	+	ENGR. S. A. TO ENGR. H. B. NO. 1935 Page 2 1
	68	+	2
	69	+	3
	70	+	4
	71	+	5
	72	+	6
	73	+	7
	74	+	8
	75	+	9
	76	+	10
	77	+	11
	78	+	12
	79	+	13
	80	+	14
	81	+	15
	82	+	16
	83	+	17
	84	+	18
	85	+	19
	86	+	20
	87	+	21
	88	+	22
	89	+	23
	90	+	24
	91	+
	92	+	As used in this paragraph “disaster” means damage to property with
	93	+	or without accompanying injury to persons from heavy rain, high
	94	+	winds, tornadic winds, drought, wildfir e, snow, ice, geologic
	95	+	disturbances, explosions, chemical accidents or spills and other
	96	+	events causing damage to property on a large scale. For purposes of
	97	+	this paragraph, an entity that expended at least seventy -five
	98	+	percent (75%) of its funds on the res toration to single-family
	99	+	housing following a disaster including related general and
	100	+	administrative expenses, shall be eligible for the exemption
	101	+	authorized by this paragraph ”
	102	+	amend the title to conform and when the title is amended,
	103	+	restore the title
	104	+	Passed the Senate the 19th day of April, 2021.
	105	+
	106	+
	107	+
	108	+	Presiding Officer of the Senate
	109	+
	110	+
	111	+	Passed the House of Representatives the ____ day of __________,
	112	+	2021.
	113	+
	114	+
	115	+
	116	+	Presiding Officer of the House
	117	+	of Representatives
	118	+
	119	+	ENGR. H. B. NO. 1935 Page 1 1
	120	+	2
	121	+	3
	122	+	4
	123	+	5
	124	+	6
	125	+	7
	126	+	8
	127	+	9
	128	+	10
	129	+	11
	130	+	12
	131	+	13
	132	+	14
	133	+	15
	134	+	16
	135	+	17
	136	+	18
	137	+	19
	138	+	20
	139	+	21
	140	+	22
	141	+	23
	142	+	24
	143	+
	144	+	ENGROSSED HOUSE
	145	+	BILL NO. 1935 By: Martinez, Boatman, Wolfley
	146	+	and Roberts (Eric) of the
	147	+	House
	148	+
	149	+	and
	150	+
	151	+	Montgomery of the Senate
25	152
26	153
27	154
28	155
29		-	SUBJECT: Revenue and taxation
	156	+	[ revenue and taxation – sales tax exemption –
	157	+	construction – nonprofits – effective date ]
	158	+
	159	+
	160	+
30	161
31	162		BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
32		-
33	163		SECTION 1. AMENDATORY 68 O.S. 2011, Section 1356, as
34		-	last amended by Section 1 of Enrolled Senate Bill No. 265 of the 1st
35		-	Session of the 58th Oklahoma Legislature , is amended to read as
36		-	follows:
37		-
	164	+	last amended by Section 1, Chapter 413, O.S.L. 2019 (68 O.S. Supp.
	165	+	2020, Section 1356), is amended to read as follows:
38	166		Section 1356. Exemptions - Governmental and nonprofit entities.
39		-
40	167		There are hereby specifically exempted from the tax levied by
41	168		Section 1350 et seq. of this title:
42		-
43	169		1. Sale of tangible personal property or services to the United
44	170		States government or to the State of Oklahoma, any political
45	171		subdivision of this state or any agency of a political subdivision
46		-	of this state; provided, all sales to contractors in connection with ~~ENR. H. B. NO. 1935 Page 2~~
	172	+	of this state; provided, all sales to contractors in connection with
47	173		the performance of any contract with the United States government,
48	174		State of Oklahoma or any of its political subdivisions shall not be
	175	+
	176	+	ENGR. H. B. NO. 1935 Page 2 1
	177	+	2
	178	+	3
	179	+	4
	180	+	5
	181	+	6
	182	+	7
	183	+	8
	184	+	9
	185	+	10
	186	+	11
	187	+	12
	188	+	13
	189	+	14
	190	+	15
	191	+	16
	192	+	17
	193	+	18
	194	+	19
	195	+	20
	196	+	21
	197	+	22
	198	+	23
	199	+	24
	200	+
49	201		exempted from the tax levied b y Section 1350 et seq. of this title,
50	202		except as hereinafter provided;
51		-
52	203		2. Sales of property to agents appointed by or under contract
53	204		with agencies or instrumentalities of the United States government
54	205		if ownership and possession of such property transfers i mmediately
55	206		to the United States government;
56		-
57	207		3. Sales of property to agents appointed by or under contract
58	208		with a political subdivision of this state if the sale of such
59	209		property is associated with the development of a qualified federal
60	210		facility, as provided in the Oklahoma Federal Facilities Development
61	211		Act, and if ownership and possession of such property transfers
62	212		immediately to the political subdivision or the state;
63		-
64	213		4. Sales made directly by county, district or state fair
65	214		authorities of this state, up on the premises of the fair authority,
66	215		for the sole benefit of the fair authority or sales of admission
67	216		tickets to such fairs or fair events at any location in the state
68	217		authorized by county, district or state fair authorities; provided,
69	218		the exemption provided by this paragraph for admission tickets to
70	219		fair events shall apply only to any portion of the admission price
71	220		that is retained by or distributed to the fair authority. As used
72	221		in this paragraph, "fair event" shall be limited to an event held on
73	222		the premises of the fair authority in conjunction with and during
74	223		the time period of a county, district or state fair;
75	224
	225	+	ENGR. H. B. NO. 1935 Page 3 1
	226	+	2
	227	+	3
	228	+	4
	229	+	5
	230	+	6
	231	+	7
	232	+	8
	233	+	9
	234	+	10
	235	+	11
	236	+	12
	237	+	13
	238	+	14
	239	+	15
	240	+	16
	241	+	17
	242	+	18
	243	+	19
	244	+	20
	245	+	21
	246	+	22
	247	+	23
	248	+	24
	249	+
76	250		5. Sale of food in cafeterias or lunch rooms of elementary
77	251		schools, high schools, colleges or universities which are operated
78	252		primarily for teachers and pupils and are not operated primarily for
79	253		the public or for profit;
80		-
81	254		6. Dues paid to fraternal, religious, civic, charitable or
82	255		educational societies or organizations by regular members thereof,
83	256		provided, such societies or organizations operate under what is
84	257		commonly termed the lodge plan or system, and provided such
85	258		societies or organizations do not operate for a profit which inures
86	259		to the benefit of any individual member or members thereof to the
87	260		exclusion of other members and dues paid monthl y or annually to
88	261		privately owned scientific and educational libraries by members
89	262		sharing the use of services rendered by such libraries with students
90	263		interested in the study of geology, petroleum engineering or related
91		-	subjects; ENR. H. B. NO. 1935 Page 3
92		-
	264	+	subjects;
93	265		7. Sale of tangible person al property or services to or by
94	266		churches, except sales made in the course of business for profit or
95	267		savings, competing with other persons engaged in the same or a
96	268		similar business or sale of tangible personal property or services
97	269		by an organization exempt from federal income tax pursuant to
98	270		Section 501(c)(3) of the Internal Revenue Code of 1986, as amended,
99	271		made on behalf of or at the request of a church or churches if the
100	272		sale of such property is conducted not more than once each calendar
101	273		year for a period not to exceed three (3) days by the organization
	274	+
	275	+	ENGR. H. B. NO. 1935 Page 4 1
	276	+	2
	277	+	3
	278	+	4
	279	+	5
	280	+	6
	281	+	7
	282	+	8
	283	+	9
	284	+	10
	285	+	11
	286	+	12
	287	+	13
	288	+	14
	289	+	15
	290	+	16
	291	+	17
	292	+	18
	293	+	19
	294	+	20
	295	+	21
	296	+	22
	297	+	23
	298	+	24
	299	+
102	300		and proceeds from the sale of such property are used by the church
103	301		or churches or by the organization for charitable purposes;
104		-
105	302		8. The amount of proceeds received from the sale of admission
106	303		tickets which is separately stated on the ticket of admission for
107	304		the repayment of money borrowed by any accredited state -supported
108	305		college or university or any public trust of which a county in this
109	306		state is the beneficiary, for the purpose of constructing or
110	307		enlarging any facility to be used for the staging of an athletic
111	308		event, a theatrical production, or any other form of entertainment,
112	309		edification or cultural cultivation to which entry is gained with a
113	310		paid admission ticket. Such facilities include, but are not limi ted
114	311		to, athletic fields, athletic stadiums, field houses, amphitheaters
115	312		and theaters. To be eligible for this sales tax exemption, the
116	313		amount separately stated on the admission ticket shall be a
117	314		surcharge which is imposed, collected and used for the sole purpose
118	315		of servicing or aiding in the servicing of debt incurred by the
119	316		college or university to effect the capital improvements
120	317		hereinbefore described;
121		-
122	318		9. Sales of tangible personal property or services to the
123	319		council organizations or similar state super visory organizations of
124	320		the Boy Scouts of America, Girl Scouts of U.S.A. and Camp Fire USA;
125		-
126	321		10. Sale of tangible personal property or services to any
127	322		county, municipality, rural water district, public school district,
128		-	city-county library syste m, the institutions of The Oklahoma State
129		-	System of Higher Education, the Grand River Dam Authority, the
130		-	Northeast Oklahoma Public Facilities Authority, the Oklahoma
131		-	Municipal Power Authority, City of Tulsa -Rogers County Port
132		-	Authority, Muskogee City -County Port Authority, the Oklahoma
133		-	Department of Veterans Affairs, the Broken Bow Economic Development
134		-	Authority, Ardmore Development Authority, Durant Industrial
135		-	Authority, Oklahoma Ordnance Works Authority, Central Oklahoma
136		-	Master Conservancy District, Arbuc kle Master Conservancy District, ENR. H. B. NO. 1935 Page 4
137		-	Fort Cobb Master Conservancy District, Foss Reservoir Master
138		-	Conservancy District, Mountain Park Master Conservancy District ,
139		-	Waurika Lake Master Conservancy District, University Hospitals T rust
140		-	and the Office of Management and Enterprise Services only when
141		-	carrying out a public construction contract on behalf of the
142		-	Oklahoma Department of Veterans Affairs or to any person with whom
143		-	any of the above-named subdivisions or agencies of this state has
144		-	duly entered into a public contract pursuant to law, necessary for
145		-	carrying out such public contract or to any subcontractor to such a
146		-	public contract. Any person making purchases on behalf of such
147		-	subdivision or agency of this state shall certify, in writing, on
148		-	the copy of the invoice or sales ticket to be retained by the vendor
149		-	that the purchases are made for and on behalf of such subdivision or
150		-	agency of this state and set out the name of such public subdivision
151		-	or agency. Any person who wrongfully or erroneously certifies that
152		-	purchases are for any of the above -named subdivisions or agencies of
153		-	this state or who otherwise violates this section shall be guilty of
154		-	a misdemeanor and upon conviction thereof shall be fined an amount
155		-	equal to double the amount of sales tax involved o r incarcerated for
156		-	not more than sixty (60) days or both;
	323	+	the institutions of The Oklahoma Stat e System of Higher Education,
157	324
	325	+	ENGR. H. B. NO. 1935 Page 5 1
	326	+	2
	327	+	3
	328	+	4
	329	+	5
	330	+	6
	331	+	7
	332	+	8
	333	+	9
	334	+	10
	335	+	11
	336	+	12
	337	+	13
	338	+	14
	339	+	15
	340	+	16
	341	+	17
	342	+	18
	343	+	19
	344	+	20
	345	+	21
	346	+	22
	347	+	23
	348	+	24
	349	+
	350	+	the Grand River Dam Authority, the Northeast Oklahoma Public
	351	+	Facilities Authority, the Oklahoma Municipal Power Authority, City
	352	+	of Tulsa-Rogers County Port Authority, Muskogee City -County Port
	353	+	Authority, the Oklahoma Departmen t of Veterans Affairs, the Broken
	354	+	Bow Economic Development Authority, Ardmore Development Authority,
	355	+	Durant Industrial Authority, Oklahoma Ordnance Works Authority,
	356	+	Central Oklahoma Master Conservancy District, Arbuckle Master
	357	+	Conservancy District, Fort Co bb Master Conservancy District, Foss
	358	+	Reservoir Master Conservancy District, Mountain Park Master
	359	+	Conservancy District, Waurika Lake Master Conservancy District,
	360	+	Office of Management and Enterprise Services only when carrying out
	361	+	a public construction contr act on behalf of the Oklahoma Department
	362	+	of Veterans Affairs or to any person with whom any of the above -
	363	+	named subdivisions or agencies of this state has duly entered into a
	364	+	public contract pursuant to law, necessary for carrying out such
	365	+	public contract or to any subcontractor to such a public contract.
	366	+	Any person making purchases on behalf of such subdivision or agency
	367	+	of this state shall certify, in writing, on the copy of the invoice
	368	+	or sales ticket to be retained by the vendor that the purchases are
	369	+	made for and on behalf of such subdivision or agency of this state
	370	+	and set out the name of such public subdivision or agency. Any
	371	+	person who wrongfully or erroneously certifies that purchases are
	372	+	for any of the above -named subdivisions or agencies of this state or
	373	+	who otherwise violates this section shall be guilty of a misdemeanor
	374	+
	375	+	ENGR. H. B. NO. 1935 Page 6 1
	376	+	2
	377	+	3
	378	+	4
	379	+	5
	380	+	6
	381	+	7
	382	+	8
	383	+	9
	384	+	10
	385	+	11
	386	+	12
	387	+	13
	388	+	14
	389	+	15
	390	+	16
	391	+	17
	392	+	18
	393	+	19
	394	+	20
	395	+	21
	396	+	22
	397	+	23
	398	+	24
	399	+
	400	+	and upon conviction thereof shall be fined an amount equal to double
	401	+	the amount of sales tax involved or incarcerated for not more than
	402	+	sixty (60) days or both;
158	403		11. Sales of tangible personal property or services to private
159	404		institutions of higher education and private elementary and
160	405		secondary institutions of education accredited by the State
161	406		Department of Education or registered by the State Board of
162	407		Education for purposes of par ticipating in federal programs or
163	408		accredited as defined by the Oklahoma State Regents for Higher
164	409		Education which are exempt from taxation pursuant to the provisions
165		-	of the Internal Revenue Code, 26 U.S.C., Section 501(c)(3) including
166		-	materials, supplies and equipment used in the construction and
167		-	improvement of buildings and other structures owned by the
168		-	institutions and operated for educational purposes.
169		-
	410	+	of the Internal Revenue Code, 26 U.S.C., Section 501(c)(3),
	411	+	including materials, supplies, and equipment used in the
	412	+	construction and improvement of buildings and other structures owned
	413	+	by the institutions and operated for educational purposes.
170	414		Any person, firm, agency or entity making purchases on behalf of
171	415		any institution, agency or subdivisio n in this state, shall certify
172	416		in writing, on the copy of the invoice or sales ticket the nature of
173	417		the purchases, and violation of this paragraph shall be a
174	418		misdemeanor as set forth in paragraph 10 of this section;
175		-
176	419		12. Tuition and educational fees paid t o private institutions
177	420		of higher education and private elementary and secondary
178	421		institutions of education accredited by the State Department of
179	422		Education or registered by the State Board of Education for purposes
180	423		of participating in federal programs or acc redited as defined by the
181		-	Oklahoma State Regents for Higher Education which are exempt from ENR. H. B. NO. 1935 Page 5
	424	+
	425	+	ENGR. H. B. NO. 1935 Page 7 1
	426	+	2
	427	+	3
	428	+	4
	429	+	5
	430	+	6
	431	+	7
	432	+	8
	433	+	9
	434	+	10
	435	+	11
	436	+	12
	437	+	13
	438	+	14
	439	+	15
	440	+	16
	441	+	17
	442	+	18
	443	+	19
	444	+	20
	445	+	21
	446	+	22
	447	+	23
	448	+	24
	449	+
	450	+	Oklahoma State Regents for Higher Education which are exempt from
182	451		taxation pursuant to the provisions of the Internal Revenue Code, 26
183	452		U.S.C., Section 501(c)(3);
184		-
185	453		13. a. Sales of tangible personal property made by:
186		-
187	454		(1) a public school,
188		-
189	455		(2) a private school offering instruction for grade
190	456		levels kindergarten through twelfth grade,
191		-
192	457		(3) a public school district,
193		-
194	458		(4) a public or private school board,
195		-
196	459		(5) a public or private school student group or
197	460		organization,
198		-
199	461		(6) a parent-teacher association or organization
200	462		other than as specified in subparagraph b of this
201	463		paragraph, or
202		-
203	464		(7) public or private school personnel for purposes
204	465		of raising funds for the benefit of a public or
205	466		private school, public school district, public or
206	467		private school board or public or private school
207	468		student group or organization, or
208		-
209	469		b. Sales of tangible personal property made by or to
210	470		nonprofit parent-teacher associations or organizations
211	471		exempt from taxation pursuant to the provisions of the
212	472		Internal Revenue Code, 26 U.S .C., Section 501(c)(3),
213	473		nonprofit local public or private school foundations
	474	+
	475	+	ENGR. H. B. NO. 1935 Page 8 1
	476	+	2
	477	+	3
	478	+	4
	479	+	5
	480	+	6
	481	+	7
	482	+	8
	483	+	9
	484	+	10
	485	+	11
	486	+	12
	487	+	13
	488	+	14
	489	+	15
	490	+	16
	491	+	17
	492	+	18
	493	+	19
	494	+	20
	495	+	21
	496	+	22
	497	+	23
	498	+	24
	499	+
214	500		which solicit money or property in the name of any
215	501		public or private school or public school district.
216		-
217	502		The exemption provided by this paragraph for sales made by a
218	503		public or private school shall be limited to those public or private
219	504		schools accredited by the State Department of Education or
220	505		registered by the State Board of Education for purposes of
221	506		participating in federal programs. Sale of tangible personal
222	507		property in this parag raph shall include sale of admission tickets
223	508		and concessions at athletic events;
224		-
225	509		14. Sales of tangible personal property by:
226		-	ENR. H. B. NO. 1935 Page 6
227	510		a. local 4-H clubs,
228		-
229	511		b. county, regional or state 4 -H councils,
230		-
231	512		c. county, regional or state 4 -H committees,
232		-
233	513		d. 4-H leader associations,
234		-
235	514		e. county, regional or state 4 -H foundations, and
236		-
237	515		f. authorized 4-H camps and training centers.
238		-
239	516		The exemption provided by this paragraph shall be limited to
240	517		sales for the purpose of raising funds for the benefit of such
241	518		organizations. Sale of tangib le personal property exempted by this
242	519		paragraph shall include sale of admission tickets;
243		-
244	520		15. The first Seventy -five Thousand Dollars ($75,000.00) each
245	521		year from sale of tickets and concessions at athletic events by each
246	522		organization exempt from taxation p ursuant to the provisions of the
247	523		Internal Revenue Code, 26 U.S.C., Section 501(c)(4);
	524	+
	525	+	ENGR. H. B. NO. 1935 Page 9 1
	526	+	2
	527	+	3
	528	+	4
	529	+	5
	530	+	6
	531	+	7
	532	+	8
	533	+	9
	534	+	10
	535	+	11
	536	+	12
	537	+	13
	538	+	14
	539	+	15
	540	+	16
	541	+	17
	542	+	18
	543	+	19
	544	+	20
	545	+	21
	546	+	22
	547	+	23
	548	+	24
248	549
249	550		16. Sales of tangible personal property or services to any
250	551		person with whom the Oklahoma Tourism and Recreation Department has
251	552		entered into a public contract and which i s necessary for carrying
252	553		out such contract to assist the Department in the development and
253	554		production of advertising, promotion, publicity and public relations
254	555		programs;
255		-
256	556		17. Sales of tangible personal property or services to fire
257	557		departments organized pur suant to Section 592 of Title 18 of the
258	558		Oklahoma Statutes which items are to be used for the purposes of the
259	559		fire department. Any person making purchases on behalf of any such
260	560		fire department shall certify, in writing, on the copy of the
261	561		invoice or sales ticket to be retained by the vendor that the
262	562		purchases are made for and on behalf of such fire department and set
263	563		out the name of such fire department. Any person who wrongfully or
264	564		erroneously certifies that the purchases are for any such fire
265	565		department or who otherwise violates the provisions of this section
266	566		shall be deemed guilty of a misdemeanor and upon conviction thereof,
267	567		shall be fined an amount equal to double the amount of sales tax
268	568		involved or incarcerated for not more than sixty (60) days, or bo th;
269		-
270	569		18. Complimentary or free tickets for admission to places of
271		-	amusement, sports, entertainment, exhibition, display or other ~~ENR. H. B. NO. 1935 Page 7~~
	570	+	amusement, sports, entertainment, exhibition, display or other
272	571		recreational events or activities which are issued through a box
273	572		office or other entity which is operated by a state institutio n of
	573	+
	574	+	ENGR. H. B. NO. 1935 Page 10 1
	575	+	2
	576	+	3
	577	+	4
	578	+	5
	579	+	6
	580	+	7
	581	+	8
	582	+	9
	583	+	10
	584	+	11
	585	+	12
	586	+	13
	587	+	14
	588	+	15
	589	+	16
	590	+	17
	591	+	18
	592	+	19
	593	+	20
	594	+	21
	595	+	22
	596	+	23
	597	+	24
	598	+
274	599		higher education with institutional employees or by a municipality
275	600		with municipal employees;
276		-
277	601		19. The first Fifteen Thousand Dollars ($15,000.00) each year
278	602		from sales of tangible personal property by fire departments
279	603		organized pursuant to Titles 11, 1 8, or 19 of the Oklahoma Statutes
280	604		for the purposes of raising funds for the benefit of the fire
281	605		department. Fire departments selling tangible personal property for
282	606		the purposes of raising funds shall be limited to no more than six
283	607		(6) days each year to ra ise such funds in order to receive the
284	608		exemption granted by this paragraph;
285		-
286	609		20. Sales of tangible personal property or services to any Boys
287	610		& Girls Clubs of America affiliate in this state which is not
288	611		affiliated with the Salvation Army and which is exemp t from taxation
289	612		pursuant to the provisions of the Internal Revenue Code, 26 U.S.C.,
290	613		Section 501(c)(3);
291		-
292	614		21. Sales of tangible personal property or services to any
293	615		organization, which takes court -adjudicated juveniles for purposes
294	616		of rehabilitation, and whi ch is exempt from taxation pursuant to the
295	617		provisions of the Internal Revenue Code, 26 U.S.C., Section
296	618		501(c)(3), provided that at least fifty percent (50%) of the
297	619		juveniles served by such organization are court adjudicated and the
298	620		organization receives st ate funds in an amount less than ten percent
299	621		(10%) of the annual budget of the organization;
	622	+	22. Sales of tangible personal property or services to:
300	623
301		-	22. Sales of tangible personal property or services to:
	624	+	ENGR. H. B. NO. 1935 Page 11 1
	625	+	2
	626	+	3
	627	+	4
	628	+	5
	629	+	6
	630	+	7
	631	+	8
	632	+	9
	633	+	10
	634	+	11
	635	+	12
	636	+	13
	637	+	14
	638	+	15
	639	+	16
	640	+	17
	641	+	18
	642	+	19
	643	+	20
	644	+	21
	645	+	22
	646	+	23
	647	+	24
302	648
303	649		a. any health center as defined in Section 254b of Title
304	650		42 of the United States Code,
305		-
306	651		b. any clinic receiving disbursements of state monies
307	652		from the Indigent Health Care Revolving Fund pursuant
308	653		to the provisions of Section 66 of Title 56 of the
309	654		Oklahoma Statutes,
310		-
311	655		c. any community-based health center which meets all of
312	656		the following criteria:
313		-
314	657		(1) provides primary care services at no cost to the
315	658		recipient, and
316		-	ENR. H. B. NO. 1935 Page 8
317	659		(2) is exempt from taxation pursuant to the
318	660		provisions of Section 501(c)(3) of the Internal
319	661		Revenue Code, 26 U.S.C., Section 501(c)(3), and
320		-
321	662		d. any community mental health center as defined in
322	663		Section 3-302 of Title 43A of the Oklahoma Statutes;
323		-
324		-	23. Dues or fees including free or complimentary dues or fees
	664	+	23. Dues or fees, including free or complimentary dues or fees
325	665		which have a value equivalent to the charge that could have
326	666		otherwise been made, to YMCAs, YWCAs or municipally -owned recreation
327	667		centers for the use of facilities and programs;
328		-
329	668		24. The first Fifteen Thousand Dollars ($15,000.00) each year
330	669		from sales of tangible personal property or services to or by a
331	670		cultural organization established to sponsor and promote
332	671		educational, charitable and cultural events for disadvantaged
333	672		children, and which organization is exempt from taxation pursuant to
	673	+
	674	+	ENGR. H. B. NO. 1935 Page 12 1
	675	+	2
	676	+	3
	677	+	4
	678	+	5
	679	+	6
	680	+	7
	681	+	8
	682	+	9
	683	+	10
	684	+	11
	685	+	12
	686	+	13
	687	+	14
	688	+	15
	689	+	16
	690	+	17
	691	+	18
	692	+	19
	693	+	20
	694	+	21
	695	+	22
	696	+	23
	697	+	24
	698	+
334	699		the provisions of the Internal Revenue Code, 26 U.S.C., Section
335	700		501(c)(3);
336		-
337	701		25. Sales of tangible personal property or services to museums
338	702		or other entities which have been accredited by the American
339	703		Association of Museums. Any person making purchases on behalf of
340	704		any such museum or other entity shall certify, in writing, on the
341	705		copy of the invoice or sales ticket to be retained by the vendor
342	706		that the purchases are made for and on behalf of such museum or
343	707		other entity and set out the name of such museum or other entity.
344	708		Any person who wrongfully or erroneously certifies that the
345	709		purchases are for any such museum or other entity or who otherwise
346	710		violates the provisions of th is paragraph shall be deemed guilty of
347	711		a misdemeanor and, upon conviction thereof, shall be fined an amount
348	712		equal to double the amount of sales tax involved or incarcerated for
349	713		not more than sixty (60) days, or by both such fine and
350	714		incarceration;
351		-
352	715		26. Sales of tickets for admission by any museum accredited by
353	716		the American Association of Museums. In order to be eligible for
354	717		the exemption provided by this paragraph, an amount equivalent to
355	718		the amount of the tax which would otherwise be required to be
356	719		collected pursuant to the provisions of Section 1350 et seq. of this
357	720		title shall be separately stated on the admission ticket and shall
358	721		be collected and used for the sole purpose of servicing or aiding in
359	722		the servicing of debt incurred by the museum to effect th e
360		-	construction, enlarging or renovation of any facility to be used for ENR. H. B. NO. 1935 Page 9
	723	+
	724	+	ENGR. H. B. NO. 1935 Page 13 1
	725	+	2
	726	+	3
	727	+	4
	728	+	5
	729	+	6
	730	+	7
	731	+	8
	732	+	9
	733	+	10
	734	+	11
	735	+	12
	736	+	13
	737	+	14
	738	+	15
	739	+	16
	740	+	17
	741	+	18
	742	+	19
	743	+	20
	744	+	21
	745	+	22
	746	+	23
	747	+	24
	748	+
	749	+	construction, enlarging or renovation of any facility to be used for
361	750		entertainment, edification or cultural cultivation to which entry is
362	751		gained with a paid admission ticket;
363		-
364	752		27. Sales of tangible personal property or services occurring
365	753		on or after June 1, 1995, to children's homes which are supported or
366	754		sponsored by one or more churches, members of which serve as
367	755		trustees of the home;
368		-
369	756		28. Sales of tangible personal property or services to the
370	757		organization known as the Disabled American Veterans, Depart ment of
371	758		Oklahoma, Inc., and subordinate chapters thereof;
372		-
373	759		29. Sales of tangible personal property or services to youth
374	760		camps which are supported or sponsored by one or more churches,
375	761		members of which serve as trustees of the organization;
376		-
377	762		30. Transfer of tangible personal property made pursuant to
378		-	Section 3226 of Title 63 of the Oklahoma Statutes or services to or
379		-	by:
380		-	a. the University Hospit als Trust created pursuant to
381		-	Section 3224 of Title 63 of the Oklahoma Statutes, or
382		-
383		-	b. nonprofit entities which are exempt from taxation
384		-	pursuant to the provisions of the Internal Revenue
385		-	Code of the United States 26 U.S.C., Section
386		-	501(c)(3), which have entered into a joint operating
387		-	agreement with the University Hospitals Trust;
388		-
	763	+	Section 3226 of Title 63 of the Oklahoma Statutes by the University
	764	+	Hospitals Trust;
389	765		31. Sales of tangible personal property or services to a
390	766		municipality, county or school district pursuant to a lease or
391	767		lease-purchase agreement executed between the vendor and a
392	768		municipality, county or school district. A copy of the lease or
393	769		lease-purchase agreement shall be retained by the vendor;
394		-
395	770		32. Sales of tangible personal property or services to any
396	771		spaceport user, as defined in the Oklahoma Space Industry
397	772		Development Act;
398	773
399		-	33. The sale, use, storage, consumption or distribution in this
400		-	state, whether by the importer, exporter or another person, of any
401		-	satellite or any associated launch vehicle including components of,
402		-	and parts and motors for, any such satellite or l aunch vehicle,
	774	+	ENGR. H. B. NO. 1935 Page 14 1
	775	+	2
	776	+	3
	777	+	4
	778	+	5
	779	+	6
	780	+	7
	781	+	8
	782	+	9
	783	+	10
	784	+	11
	785	+	12
	786	+	13
	787	+	14
	788	+	15
	789	+	16
	790	+	17
	791	+	18
	792	+	19
	793	+	20
	794	+	21
	795	+	22
	796	+	23
	797	+	24
	798	+
	799	+	33. The sale, use, storage, consumption, or distribution in
	800	+	this state, whether by the importer, exporter, or another person, of
	801	+	any satellite or any associated launch vehicle, including components
	802	+	of, and parts and motors for, any such satellite or launch vehicle,
403	803		imported or caused to be imported into this state for the purpose of
404	804		export by means of launching into space. This exemption provided by
405		-	this paragraph shall not be affected by: ENR. H. B. NO. 1935 Page 10
406		-
	805	+	this paragraph shall not be affected by:
407	806		a. the destruction in whole or in part of the satellite
408	807		or launch vehicle,
409		-
410	808		b. the failure of a launch to occur or be successful, or
411		-
412	809		c. the absence of any transfer or title to, or possession
413	810		of, the satellite or launch vehicle after launch;
414		-
415		-	34. The sale, lease, us e, storage, consumption or distribution
	811	+	34. The sale, lease, use, storage, consumption, or distribution
416	812		in this state of any space facility, space propulsion system or
417		-	space vehicle, satellite or station of any kind p ossessing space
418		-	flight capacity including components thereof;
419		-
420		-	35. The sale, lease, us e, storage, consumption or distribution
	813	+	space vehicle, satellite, or station of any kind possessing space
	814	+	flight capacity, including components thereof;
	815	+	35. The sale, lease, use, storage, cons umption, or distribution
421	816		in this state of tangible personal property, placed on or used
422	817		aboard any space facility, space propulsion system or space vehicle,
423	818		satellite, or station possessing space flight capacity, which is
424	819		launched into space, irrespective of whether such tangible property
425	820		is returned to this state for subsequent use, storage, or
426	821		consumption in any manner;
427	822
428		-	36. The sale, lease, us e, storage, consumption or distribution
	823	+	ENGR. H. B. NO. 1935 Page 15 1
	824	+	2
	825	+	3
	826	+	4
	827	+	5
	828	+	6
	829	+	7
	830	+	8
	831	+	9
	832	+	10
	833	+	11
	834	+	12
	835	+	13
	836	+	14
	837	+	15
	838	+	16
	839	+	17
	840	+	18
	841	+	19
	842	+	20
	843	+	21
	844	+	22
	845	+	23
	846	+	24
	847	+
	848	+	36. The sale, lease, use, storage, consumption, or distribution
429	849		in this state of tangible personal property meeting the definition
430	850		of "section 38 property" as defined in Sections 48(a)(1)(A) and
431	851		(B)(i) of the Internal Revenue Code of 1986, that is an integral
432	852		part of and used primarily in support of space flight; however,
433	853		section 38 property used in support of space flight shall not
434	854		include general office equipment, any boat, mobile home, motor
435		-	vehicle or other vehicle of a class or type required to be
436		-	registered, licensed, titled or documented in this state or by the
	855	+	vehicle, or other vehicle of a class or type required to be
	856	+	registered, licensed, titled, or documented in this state or by the
437	857		United States government, or any other property not specifically
438	858		suited to supporting space activity. The term "in support of space
439	859		flight", for purposes of this paragraph, means the altering,
440		-	monitoring, controlling, regulating, ~~adjus ting~~, servicing or
	860	+	monitoring, controlling, regulating, adjusting, servicing, or
441	861		repairing of any space facility, space propulsion systems or space
442		-	vehicle, satellite or station possessing space flight ~~capa city~~
	862	+	vehicle, satellite, or station possessing space flight capacity,
443	863		including the components thereof;
444		-
445	864		37. The purchase or lease of machinery and equipment for use at
446	865		a fixed location in this state, which is used exclusively in the
447		-	manufacturing, processing, ~~compounding~~ or producing of any space
448		-	facility, space ~~propu lsion~~ system or space vehicle, satellite or
	866	+	manufacturing, processing, comp ounding, or producing of any space
	867	+	facility, space propulsion system or space vehicle, satellite, or
449	868		station of any kind possessing space flight capacity. Provided, the
450		-	exemption provided for in this paragraph shall not be allowed unless ~~ENR. H. B. NO. 1935 Page 11~~
	869	+	exemption provided for in this paragraph shall not be allowed unless
451	870		the purchaser or lessee signs an affidavit stating that the item or
452	871		items to be exempted are for the exclusive use designated herein.
	872	+
	873	+	ENGR. H. B. NO. 1935 Page 16 1
	874	+	2
	875	+	3
	876	+	4
	877	+	5
	878	+	6
	879	+	7
	880	+	8
	881	+	9
	882	+	10
	883	+	11
	884	+	12
	885	+	13
	886	+	14
	887	+	15
	888	+	16
	889	+	17
	890	+	18
	891	+	19
	892	+	20
	893	+	21
	894	+	22
	895	+	23
	896	+	24
	897	+
453	898		Any person furnishing a false affidavit to the vendor for the
454	899		purpose of evading payment of any tax imposed by Section 1354 of
455	900		this title shall be subject to the penalties provided by law. As
456	901		used in this paragraph, "machinery and equipment" means "section 38
457	902		property" as defined in Sections 48(a)(1)(A) and (B)(i) of the
458	903		Internal Revenue Code of 1986, which is used as an integral part of
459		-	the manufacturing, processing, compounding or producing of items of
	904	+	the manufacturing, processing, compounding, or producing of items of
460	905		tangible personal property. Such term includes parts and
461	906		accessories only to the extent that the exemption thereof is
462	907		consistent with the provisions of this paragraph;
463		-
464	908		38. The amount of a surcharge or any other amount which is
465	909		separately stated on an admission ticket which is imposed, collected
466	910		and used for the sole purpose of constructing, remodeling or
467	911		enlarging facilities of a public trust having a municipality or
468	912		county as its sole ben eficiary;
469		-
470	913		39. Sales of tangible personal property or services which are
471	914		directly used in or for the benefit of a state park in this state,
472	915		which are made to an organization which is exempt from taxation
473	916		pursuant to the provisions of the Internal Revenue C ode, 26 U.S.C.,
474	917		Section 501(c)(3) and which is organized primarily for the purpose
475	918		of supporting one or more state parks located in this state;
476		-
477	919		40. The sale, lease or use of parking privileges by an
478	920		institution of The Oklahoma State System of Higher Educa tion;
	921	+
	922	+	ENGR. H. B. NO. 1935 Page 17 1
	923	+	2
	924	+	3
	925	+	4
	926	+	5
	927	+	6
	928	+	7
	929	+	8
	930	+	9
	931	+	10
	932	+	11
	933	+	12
	934	+	13
	935	+	14
	936	+	15
	937	+	16
	938	+	17
	939	+	18
	940	+	19
	941	+	20
	942	+	21
	943	+	22
	944	+	23
	945	+	24
479	946
480	947		41. Sales of tangible personal property or services for use on
481	948		campus or school construction projects for the benefit of
482	949		institutions of The Oklahoma State System of Higher Education,
483	950		private institutions of higher education accredited by the Oklaho ma
484	951		State Regents for Higher Education or any public school or school
485	952		district when such projects are financed by or through the use of
486	953		nonprofit entities which are exempt from taxation pursuant to the
487	954		provisions of the Internal Revenue Code, 26 U.S.C., Sec tion
488	955		501(c)(3);
489		-
490	956		42. Sales of tangible personal property or services by an
491	957		organization which is exempt from taxation pursuant to the
492	958		provisions of the Internal Revenue Code, 26 U.S.C., Section
493	959		501(c)(3), in the course of conducting a national championship
494	960		sports event, but only if all or a portion of the payment in
495		-	exchange therefor would qualify as the receipt of a qualified ~~ENR. H. B. NO. 1935 Page 12~~
	961	+	exchange therefor would qualify as the receipt of a qualified
496	962		sponsorship payment described in Internal Revenue Code, 26 U.S.C.,
497	963		Section 513(i). Sales exempted pursuant to this paragraph shall be
498	964		exempt from all Oklahoma sales, use, excise and gross receipts
499	965		taxes;
500		-
501	966		43. Sales of tangible personal property or services to or by an
502	967		organization which:
503		-
504	968		a. is exempt from taxation pursuant to the provisions of
505	969		the Internal Revenue Code, 26 U.S.C., Sec tion
506	970		501(c)(3),
507	971
	972	+	ENGR. H. B. NO. 1935 Page 18 1
	973	+	2
	974	+	3
	975	+	4
	976	+	5
	977	+	6
	978	+	7
	979	+	8
	980	+	9
	981	+	10
	982	+	11
	983	+	12
	984	+	13
	985	+	14
	986	+	15
	987	+	16
	988	+	17
	989	+	18
	990	+	19
	991	+	20
	992	+	21
	993	+	22
	994	+	23
	995	+	24
	996	+
508	997		b. is affiliated with a comprehensive university within
509	998		The Oklahoma State System of Higher Education, and
510		-
511	999		c. has been organized primarily for the purpose of
512	1000		providing education and teacher training and
513	1001		conducting events relating to robotic s;
514		-
515	1002		44. The first Fifteen Thousand Dollars ($15,000.00) each year
516	1003		from sales of tangible personal property to or by youth athletic
517	1004		teams which are part of an athletic organization exempt from
518	1005		taxation pursuant to the provisions of the Internal Revenue Code , 26
519	1006		U.S.C., Section 501(c)(4), for the purposes of raising funds for the
520	1007		benefit of the team;
521		-
522	1008		45. Sales of tickets for admission to a collegiate athletic
523	1009		event that is held in a facility owned or operated by a municipality
524	1010		or a public trust of which the municipality is the sole beneficiary
525	1011		and that actually determines or is part of a tournament or
526	1012		tournament process for determining a conference tournament
527	1013		championship, a conference championship, or a national championship;
528		-
529	1014		46. Sales of tangible personal property or services to or by an
530	1015		organization which is exempt from taxation pursuant to the
531	1016		provisions of the Internal Revenue Code, 26 U.S.C., Section
532	1017		501(c)(3) and is operating the Oklahoma City National Memorial and
533	1018		Museum, an affiliate of the National Park System;
534		-
535	1019		47. Sales of tangible personal property or services to
536	1020		organizations which are exempt from federal taxation pursuant to the
	1021	+
	1022	+	ENGR. H. B. NO. 1935 Page 19 1
	1023	+	2
	1024	+	3
	1025	+	4
	1026	+	5
	1027	+	6
	1028	+	7
	1029	+	8
	1030	+	9
	1031	+	10
	1032	+	11
	1033	+	12
	1034	+	13
	1035	+	14
	1036	+	15
	1037	+	16
	1038	+	17
	1039	+	18
	1040	+	19
	1041	+	20
	1042	+	21
	1043	+	22
	1044	+	23
	1045	+	24
	1046	+
537	1047		provisions of Section 501(c)(3) of the Internal Revenue Code, 26
538	1048		U.S.C., Section 501(c)(3), the memberships of which a re limited to
539		-	honorably discharged veterans, and which furnish financial support ~~ENR. H. B. NO. 1935 Page 13~~
	1049	+	honorably discharged veterans, and which furnish financial support
540	1050		to area veterans' organizations to be used for the purpose of
541	1051		constructing a memorial or museum;
542		-
543	1052		48. Sales of tangible personal property or services on or after
544	1053		January 1, 2003, to an organization which is exempt from taxation
545	1054		pursuant to the provisions of the Internal Revenue Code, 26 U.S.C.,
546	1055		Section 501(c)(3) that is expending monies received from a private
547	1056		foundation grant in conjunction with expenditures of local sales tax
548	1057		revenue to construct a local public library;
549		-
550	1058		49. Sales of tangible personal property or services to a state
551	1059		that borders this state or any political subdivision of that state,
552	1060		but only to the extent that the other state or political subdivision
553	1061		exempts or does not impose a tax on similar sales of items to this
554	1062		state or a political subdivision of this state;
555		-
556	1063		50. Effective July 1, 2005, sales of tangible personal property
557	1064		or services to the Career Technology Student Organizations under the
558	1065		direction and supervision of the Oklahoma Department of Career and
559	1066		Technology Education;
560		-
561	1067		51. Sales of tangible personal property to a public trust
562	1068		having either a single city, town or county or multiple cities,
563	1069		towns or counties or combination thereof as beneficiary or
564	1070		beneficiaries or a nonprofit organization which is exempt from
	1071	+
	1072	+	ENGR. H. B. NO. 1935 Page 20 1
	1073	+	2
	1074	+	3
	1075	+	4
	1076	+	5
	1077	+	6
	1078	+	7
	1079	+	8
	1080	+	9
	1081	+	10
	1082	+	11
	1083	+	12
	1084	+	13
	1085	+	14
	1086	+	15
	1087	+	16
	1088	+	17
	1089	+	18
	1090	+	19
	1091	+	20
	1092	+	21
	1093	+	22
	1094	+	23
	1095	+	24
	1096	+
565	1097		taxation pursuant to the provisions of the Internal Revenue Code, 26
566	1098		U.S.C., Section 501(c)(3) for the purpose of constructing
567	1099		improvements to or expanding a hospital or nursing home owned and
568	1100		operated by any such public trust or nonprofit entity prior to July
569	1101		1, 2008, in counties with a population of less than one hundred
570	1102		thousand (100,000) persons, according to the most recent Federal
571	1103		Decennial Census. As used in this paragraph, "constructing
572	1104		improvements to or expanding" shall not mean any expense for routine
573	1105		maintenance or general repairs and shall require a project cost of
574	1106		at least One Hundred Thousand Dollars ($100,000.00). For purposes
575	1107		of this paragraph, sales made to a contractor or subc ontractor that
576	1108		enters into a contractual relationship with a public trust or
577	1109		nonprofit entity as described by this paragraph shall be considered
578	1110		sales made to the public trust or nonprofit entity. The exemption
579	1111		authorized by this paragraph shall be admini stered in the form of a
580	1112		refund from the sales tax revenues apportioned pursuant to Section
581	1113		1353 of this title and the vendor shall be required to collect the
582	1114		sales tax otherwise applicable to the transaction. The purchaser
583	1115		may apply for a refund of the sa les tax paid in the manner
584		-	prescribed by this paragraph. Within thirty (30) days after the end ~~ENR. H. B. NO. 1935 Page 14~~
	1116	+	prescribed by this paragraph. Within thirty (30) days after the end
585	1117		of each fiscal year, any purchaser that is entitled to make
586	1118		application for a refund based upon the exempt treatment authorized
587	1119		by this paragraph may file an ap plication for refund of the sales
588	1120		taxes paid during such preceding fiscal year. The Tax Commission
	1121	+
	1122	+	ENGR. H. B. NO. 1935 Page 21 1
	1123	+	2
	1124	+	3
	1125	+	4
	1126	+	5
	1127	+	6
	1128	+	7
	1129	+	8
	1130	+	9
	1131	+	10
	1132	+	11
	1133	+	12
	1134	+	13
	1135	+	14
	1136	+	15
	1137	+	16
	1138	+	17
	1139	+	18
	1140	+	19
	1141	+	20
	1142	+	21
	1143	+	22
	1144	+	23
	1145	+	24
	1146	+
589	1147		shall prescribe a form for purposes of making the application for
590	1148		refund. The Tax Commission shall determine whether or not the total
591	1149		amount of sales tax e xemptions claimed by all purchasers is equal to
592	1150		or less than Six Hundred Fifty Thousand Dollars ($650,000.00). If
593	1151		such claims are less than or equal to that amount, the Tax
594	1152		Commission shall make refunds to the purchasers in the full amount
595	1153		of the documented and verified sales tax amounts. If such claims by
596	1154		all purchasers are in excess of Six Hundred Fifty Thousand Dollars
597	1155		($650,000.00), the Tax Commission shall determine the amount of each
598	1156		purchaser's claim, the total amount of all claims by all purchaser s,
599	1157		and the percentage each purchaser's claim amount bears to the total.
600	1158		The resulting percentage determined for each purchaser shall be
601	1159		multiplied by Six Hundred Fifty Thousand Dollars ($650,000.00) to
602	1160		determine the amount of refundable sales tax to be pa id to each
603	1161		purchaser. The pro rata refund amount shall be the only method to
604	1162		recover sales taxes paid during the preceding fiscal year and no
605	1163		balance of any sales taxes paid on a pro rata basis shall be the
606	1164		subject of any subsequent refund claim pursuant to this paragraph;
607		-
608	1165		52. Effective July 1, 2006, sales of tangible personal property
609	1166		or services to any organization which assists, trains, educates, and
610	1167		provides housing for physically and mentally handicapped persons and
611	1168		which is exempt from taxation purs uant to the provisions of the
612	1169		Internal Revenue Code, 26 U.S.C., Section 501(c)(3) and that
613	1170		receives at least eighty -five percent (85%) of its annual budget
	1171	+
	1172	+	ENGR. H. B. NO. 1935 Page 22 1
	1173	+	2
	1174	+	3
	1175	+	4
	1176	+	5
	1177	+	6
	1178	+	7
	1179	+	8
	1180	+	9
	1181	+	10
	1182	+	11
	1183	+	12
	1184	+	13
	1185	+	14
	1186	+	15
	1187	+	16
	1188	+	17
	1189	+	18
	1190	+	19
	1191	+	20
	1192	+	21
	1193	+	22
	1194	+	23
	1195	+	24
	1196	+
614	1197		from state or federal funds. In order to receive the benefit of the
615	1198		exemption authorized by this pa ragraph, the taxpayer shall be
616	1199		required to make payment of the applicable sales tax at the time of
617	1200		sale to the vendor in the manner otherwise required by law.
618	1201		Notwithstanding any other provision of the Oklahoma Uniform Tax
619	1202		Procedure Code to the contrary, the taxpayer shall be authorized to
620	1203		file a claim for refund of sales taxes paid that qualify for the
621	1204		exemption authorized by this paragraph for a period of one (1) year
622	1205		after the date of the sale transaction. The taxpayer shall be
623	1206		required to provide docu mentation as may be prescribed by the
624	1207		Oklahoma Tax Commission in support of the refund claim. The total
625	1208		amount of sales tax qualifying for exempt treatment pursuant to this
626	1209		paragraph shall not exceed One Hundred Seventy -five Thousand Dollars
627	1210		($175,000.00) each fiscal year. Claims for refund shall be
628	1211		processed in the order in which such claims are received by the
629		-	Oklahoma Tax Commission. If a claim otherwise timely filed exceeds ~~ENR. H. B. NO. 1935 Page 15~~
	1212	+	Oklahoma Tax Commission. If a claim otherwise timely filed exceeds
630	1213		the total amount of refunds payable for a fiscal year, such claim
631	1214		shall be barred;
632		-
633	1215		53. The first Two Thousand Dollars ($2,000.00) each year of
634	1216		sales of tangible personal property or services to, by, or for the
635	1217		benefit of a qualified neighborhood watch organization that is
636	1218		endorsed or supported by or working directly with a law enf orcement
637	1219		agency with jurisdiction in the area in which the neighborhood watch
638	1220		organization is located. As used in this paragraph, "qualified
	1221	+
	1222	+	ENGR. H. B. NO. 1935 Page 23 1
	1223	+	2
	1224	+	3
	1225	+	4
	1226	+	5
	1227	+	6
	1228	+	7
	1229	+	8
	1230	+	9
	1231	+	10
	1232	+	11
	1233	+	12
	1234	+	13
	1235	+	14
	1236	+	15
	1237	+	16
	1238	+	17
	1239	+	18
	1240	+	19
	1241	+	20
	1242	+	21
	1243	+	22
	1244	+	23
	1245	+	24
	1246	+
639	1247		neighborhood watch organization" means an organization that is a
640	1248		not-for-profit corporation under the laws of the State of Oklahoma
641	1249		that was created to help prevent criminal activity in an area
642	1250		through community involvement and interaction with local law
643	1251		enforcement and which is one of the first two thousand organizations
644	1252		which makes application to the Oklahoma Tax Co mmission for the
645	1253		exemption after March 29, 2006;
646		-
647	1254		54. Sales of tangible personal property to a nonprofit
648	1255		organization, exempt from taxation pursuant to the provisions of the
649	1256		Internal Revenue Code, 26 U.S.C., Section 501(c)(3), organized
650	1257		primarily for the purpose of providing services to homeless persons
651	1258		during the day and located in a metropolitan area with a population
652	1259		in excess of five hundred thousand (500,000) persons according to
653	1260		the latest Federal Decennial Census. The exemption authorized by
654	1261		this paragraph shall be applicable to sales of tangible personal
655	1262		property to a qualified entity occurring on or after January 1,
656	1263		2005;
657		-
658	1264		55. Sales of tangible personal property or services to or by an
659	1265		organization which is exempt from taxation pursuant to the
660	1266		provisions of the Internal Revenue Code, 26 U.S.C., Section
661	1267		501(c)(3) for events the principal purpose of which is to provide
662	1268		funding for the preservation of wetlands and habitat for wild ducks;
663		-
664	1269		56. Sales of tangible personal property or services to or by an
665	1270		organization which is exempt from taxation pursuant to the
	1271	+
	1272	+	ENGR. H. B. NO. 1935 Page 24 1
	1273	+	2
	1274	+	3
	1275	+	4
	1276	+	5
	1277	+	6
	1278	+	7
	1279	+	8
	1280	+	9
	1281	+	10
	1282	+	11
	1283	+	12
	1284	+	13
	1285	+	14
	1286	+	15
	1287	+	16
	1288	+	17
	1289	+	18
	1290	+	19
	1291	+	20
	1292	+	21
	1293	+	22
	1294	+	23
	1295	+	24
	1296	+
666	1297		provisions of the Internal Revenue Code, 26 U.S.C., Section
667	1298		501(c)(3) for events the principal purpose of which is to provide
668	1299		funding for the preservation and conservation of wild turkeys;
669		-
670	1300		57. Sales of tangible personal property or services to an
671	1301		organization which:
672		-	ENR. H. B. NO. 1935 Page 16
673	1302		a. is exempt from taxation pursuant to the provisions of
674	1303		the Internal Revenue Code, 26 U.S.C., Section
675	1304		501(c)(3), and
676		-
677	1305		b. is part of a network of community -based, autonomous
678	1306		member organizations that meets the following
679	1307		criteria:
680		-
681	1308		(1) serves people with workplace disadvantages and
682	1309		disabilities by providing job training and
683	1310		employment services, as well as job placement
684	1311		opportunities and post -employment support,
685		-
686	1312		(2) has locations in the Unit ed States and at least
687	1313		twenty other countries,
688		-
689	1314		(3) collects donated clothing and household goods to
690	1315		sell in retail stores and provides contract labor
691	1316		services to business and government, and
692		-
693	1317		(4) provides documentation to the Oklahoma Tax
694	1318		Commission that over seventy-five percent (75%)
695	1319		of its revenues are channeled into employment,
	1320	+
	1321	+	ENGR. H. B. NO. 1935 Page 25 1
	1322	+	2
	1323	+	3
	1324	+	4
	1325	+	5
	1326	+	6
	1327	+	7
	1328	+	8
	1329	+	9
	1330	+	10
	1331	+	11
	1332	+	12
	1333	+	13
	1334	+	14
	1335	+	15
	1336	+	16
	1337	+	17
	1338	+	18
	1339	+	19
	1340	+	20
	1341	+	21
	1342	+	22
	1343	+	23
	1344	+	24
	1345	+
696	1346		job training and placement programs and other
697	1347		critical community services;
698		-
699	1348		58. Sales of tickets made on or after September 21, 2005, and
700	1349		complimentary or free tickets for admissi on issued on or after
701	1350		September 21, 2005, which have a value equivalent to the charge that
702	1351		would have otherwise been made, for admission to a professional
703	1352		athletic event in which a team in the National Basketball
704	1353		Association is a participant, which is held in a facility owned or
705	1354		operated by a municipality, a county or a public trust of which a
706	1355		municipality or a county is the sole beneficiary, and sales of
707	1356		tickets made on or after July 1, 2007, and complimentary or free
708	1357		tickets for admission issued on or aft er July 1, 2007, which have a
709	1358		value equivalent to the charge that would have otherwise been made,
710	1359		for admission to a professional athletic event in which a team in
711	1360		the National Hockey League is a participant, which is held in a
712	1361		facility owned or operated b y a municipality, a county or a public
713	1362		trust of which a municipality or a county is the sole beneficiary;
714		-
715	1363		59. Sales of tickets for admission and complimentary or free
716	1364		tickets for admission which have a value equivalent to the charge
717		-	that would have ~~otherwise~~ been made to a ~~professi onal~~ sporting event ~~ENR. H. B. NO. 1935 Page 17~~
	1365	+	that would have otherw ise been made to a professional sporting event
718	1366		involving ice hockey, baseball, basketball, football or arena
719	1367		football, or soccer. As used in this paragraph, "professional
720	1368		sporting event" means an organized athletic competition between
721	1369		teams that are membe rs of an organized league or association with
	1370	+
	1371	+	ENGR. H. B. NO. 1935 Page 26 1
	1372	+	2
	1373	+	3
	1374	+	4
	1375	+	5
	1376	+	6
	1377	+	7
	1378	+	8
	1379	+	9
	1380	+	10
	1381	+	11
	1382	+	12
	1383	+	13
	1384	+	14
	1385	+	15
	1386	+	16
	1387	+	17
	1388	+	18
	1389	+	19
	1390	+	20
	1391	+	21
	1392	+	22
	1393	+	23
	1394	+	24
	1395	+
722	1396		centralized management, other than a national league or national
723	1397		association, that imposes requirements for participation in the
724	1398		league upon the teams, the individual athletes or both, and which
725	1399		uses a salary structure to compensate the athletes;
726		-
727	1400		60. Sales of tickets for admission to an annual event sponsored
728	1401		by an educational and charitable organization of women which is
729	1402		exempt from taxation pursuant to the provisions of the Internal
730	1403		Revenue Code, 26 U.S.C., S ection 501(c)(3) and has as its mission
731	1404		promoting volunteerism, developing the potential of women and
732	1405		improving the community through the effective action and leadership
733	1406		of trained volunteers;
734		-
735	1407		61. Sales of tangible personal property or services to an
736	1408		organization, which is exempt from taxation pursuant to the
737	1409		provisions of the Internal Revenue Code, 26 U.S.C., Section
738	1410		501(c)(3), and which is itself a member of an organization which is
739	1411		exempt from taxation pursuant to the provisions of the Internal
740	1412		Revenue Code, 26 U.S.C., Section 501(c)(3), if the membership
741	1413		organization is primarily engaged in advancing the purposes of its
742	1414		member organizations through fundraising, public awareness or other
743	1415		efforts for the benefit of its member organizations, and if the
744	1416		member organization is primarily engaged either in providing
745	1417		educational services and programs concerning health -related diseases
746	1418		and conditions to individuals suffering from such health -related
747	1419		diseases and conditions or their caregivers and family members o r
	1420	+
	1421	+	ENGR. H. B. NO. 1935 Page 27 1
	1422	+	2
	1423	+	3
	1424	+	4
	1425	+	5
	1426	+	6
	1427	+	7
	1428	+	8
	1429	+	9
	1430	+	10
	1431	+	11
	1432	+	12
	1433	+	13
	1434	+	14
	1435	+	15
	1436	+	16
	1437	+	17
	1438	+	18
	1439	+	19
	1440	+	20
	1441	+	21
	1442	+	22
	1443	+	23
	1444	+	24
	1445	+
748	1446		support to such individuals, or in health -related research as to
749	1447		such diseases and conditions, or both. In order to qualify for the
750	1448		exemption authorized by this paragraph, the member nonprofit
751	1449		organization shall be required to provide proof to the Oklah oma Tax
752	1450		Commission of its membership status in the membership organization;
753		-
754	1451		62. Sales of tangible personal property or services to or by an
755	1452		organization which is part of a national volunteer women's service
756	1453		organization dedicated to promoting patriotism, preserving American
757	1454		history and securing better education for children and which has at
758	1455		least 168,000 members in 3,000 chapters across the United States;
759		-
760	1456		63. Sales of tangible personal property or services to or by a
761		-	YWCA or YMCA organization which is ~~part~~ of a national ~~nonprof it ENR. H. B. NO. 1935 Page 18~~
	1457	+	YWCA or YMCA organization which is par t of a national nonprofit
762	1458		community service organization working to meet the health and social
763	1459		service needs of its members across the United States;
764		-
765	1460		64. Sales of tangible personal property or services to or by a
766	1461		veteran's organization which is exempt fro m taxation pursuant to the
767	1462		provisions of the Internal Revenue Code, 26 U.S.C., Section
768	1463		501(c)(19) and which is known as the Veterans of Foreign Wars of the
769	1464		United States, Oklahoma Chapters;
770		-
771	1465		65. Sales of boxes of food by a church or by an organization,
772	1466		which is exempt from taxation pursuant to the provisions of the
773	1467		Internal Revenue Code, 26 U.S.C., Section 501(c)(3). To qualify
774	1468		under the provisions of this paragraph, the organization must be
775	1469		organized for the primary purpose of feeding needy individuals or to
	1470	+
	1471	+	ENGR. H. B. NO. 1935 Page 28 1
	1472	+	2
	1473	+	3
	1474	+	4
	1475	+	5
	1476	+	6
	1477	+	7
	1478	+	8
	1479	+	9
	1480	+	10
	1481	+	11
	1482	+	12
	1483	+	13
	1484	+	14
	1485	+	15
	1486	+	16
	1487	+	17
	1488	+	18
	1489	+	19
	1490	+	20
	1491	+	21
	1492	+	22
	1493	+	23
	1494	+	24
	1495	+
776	1496		encourage volunteer service by requiring such service in order to
777	1497		purchase food. These boxes shall only contain edible staple food
778	1498		items;
779		-
780	1499		66. Sales of tangible personal property or services to any
781	1500		person with whom a church has duly entered into a con struction
782	1501		contract, necessary for carrying out such contract or to any
783	1502		subcontractor to such a construction contract;
784		-
785	1503		67. Sales of tangible personal property or services used
786	1504		exclusively for charitable or educational purposes, to or by an
787	1505		organization which:
788		-
789	1506		a. is exempt from taxation pursuant to the provisions of
790	1507		the Internal Revenue Code, 26 U.S.C., Section
791	1508		501(c)(3),
792		-
793	1509		b. has filed a Not-for-Profit Certificate of
794	1510		Incorporation in this state, and
795		-
796	1511		c. is organized for the purpose of:
797		-
798	1512		(1) providing training a nd education to
799	1513		developmentally disabled individuals,
800		-
801	1514		(2) educating the community about the rights,
802	1515		abilities and strengths of developmentally
803	1516		disabled individuals, and
804		-	ENR. H. B. NO. 1935 Page 19
805	1517		(3) promoting unity among developmentally disabled
806	1518		individuals in their community and g eographic
807	1519		area;
	1520	+
	1521	+	ENGR. H. B. NO. 1935 Page 29 1
	1522	+	2
	1523	+	3
	1524	+	4
	1525	+	5
	1526	+	6
	1527	+	7
	1528	+	8
	1529	+	9
	1530	+	10
	1531	+	11
	1532	+	12
	1533	+	13
	1534	+	14
	1535	+	15
	1536	+	16
	1537	+	17
	1538	+	18
	1539	+	19
	1540	+	20
	1541	+	21
	1542	+	22
	1543	+	23
	1544	+	24
808	1545
809	1546		68. Sales of tangible personal property or services to any
810	1547		organization which is a shelter for abused, neglected, or abandoned
811	1548		children and which is exempt from taxation pursuant to the
812	1549		provisions of the Internal Revenue Code, 26 U.S.C., S ection
813	1550		501(c)(3); provided, until July 1, 2008, such exemption shall apply
814	1551		only to eligible shelters for children from birth to age twelve (12)
815	1552		and after July 1, 2008, such exemption shall apply to eligible
816	1553		shelters for children from birth to age eighteen (18);
817		-
818	1554		69. Sales of tangible personal property or services to a child
819	1555		care center which is licensed pursuant to the Oklahoma Child Care
820	1556		Facilities Licensing Act and which:
821		-
822	1557		a. possesses a 3-star rating from the Department of Human
823	1558		Services Reaching for the Stars Program or a national
824	1559		accreditation, and
825		-
826	1560		b. allows on-site universal pre-kindergarten
827	1561		prekindergarten education to be provided to four -year-
828	1562		old children through a contractual agreement with any
829	1563		public school or school district.
830		-
831	1564		For the purposes of th is paragraph, sales made to any person,
832	1565		firm, agency or entity that has entered previously into a
833	1566		contractual relationship with a child care center for construction
834	1567		and improvement of buildings and other structures owned by the child
835	1568		care center and operat ed for educational purposes shall be
836	1569		considered sales made to a child care center. Any such person,
	1570	+
	1571	+	ENGR. H. B. NO. 1935 Page 30 1
	1572	+	2
	1573	+	3
	1574	+	4
	1575	+	5
	1576	+	6
	1577	+	7
	1578	+	8
	1579	+	9
	1580	+	10
	1581	+	11
	1582	+	12
	1583	+	13
	1584	+	14
	1585	+	15
	1586	+	16
	1587	+	17
	1588	+	18
	1589	+	19
	1590	+	20
	1591	+	21
	1592	+	22
	1593	+	23
	1594	+	24
	1595	+
837	1596		firm, agency or entity making purchases on behalf of a child care
838	1597		center shall certify, in writing, on the copy of the invoice or
839	1598		sales ticket the nature o f the purchase. Any such person, or person
840	1599		acting on behalf of a firm, agency or entity making purchases on
841	1600		behalf of a child care center in violation of this paragraph shall
842	1601		be guilty of a misdemeanor and upon conviction thereof shall be
843	1602		fined an amount equal to double the amount of sales tax involved or
844	1603		incarcerated for not more than sixty (60) days or both;
845		-
846	1604		70. a. Sales of tangible personal property to a service
847	1605		organization of mothers who have children who are
848	1606		serving or who have served in the military , which
849		-	service organization is exempt from taxation pursuant ~~ENR. H. B. NO. 1935 Page 20~~
	1607	+	service organization is exempt from taxation pursuant
850	1608		to the provisions of the Internal Revenue Code, 26
851	1609		U.S.C., Section 501(c)(19) and which is known as the
852	1610		Blue Star Mothers of America, Inc. The exemption
853	1611		provided by this paragraph shall only ap ply to the
854	1612		purchase of tangible personal property actually sent
855	1613		to United States military personnel overseas who are
856	1614		serving in a combat zone and not to any other tangible
857	1615		personal property purchased by the organization.
858	1616		Provided, this exemption shall not apply to any sales
859	1617		tax levied by a city, town, county, or any other
860	1618		jurisdiction in this state.
	1619	+
	1620	+	ENGR. H. B. NO. 1935 Page 31 1
	1621	+	2
	1622	+	3
	1623	+	4
	1624	+	5
	1625	+	6
	1626	+	7
	1627	+	8
	1628	+	9
	1629	+	10
	1630	+	11
	1631	+	12
	1632	+	13
	1633	+	14
	1634	+	15
	1635	+	16
	1636	+	17
	1637	+	18
	1638	+	19
	1639	+	20
	1640	+	21
	1641	+	22
	1642	+	23
	1643	+	24
861	1644
862	1645		b. The exemption authorized by this paragraph shall be
863	1646		administered in the form of a refund from the sales
864	1647		tax revenues apportioned pursuant to Section 1353 of
865	1648		this title, and the vendor shall be required to
866	1649		collect the sales tax otherwise applicable to the
867	1650		transaction. The purchaser may apply for a refund of
868	1651		the state sales tax paid in the manner prescribed by
869	1652		this paragraph. Within sixty (60) days after the end
870	1653		of each calendar quarter, any purchaser that is
871	1654		entitled to make application for a refund based upon
872	1655		the exempt treatment authorized by this paragraph may
873	1656		file an application for refund of the state sales
874	1657		taxes paid during such preceding calendar quart er.
875	1658		The Tax Commission shall prescribe a form for purposes
876	1659		of making the application for refund.
877		-
878	1660		c. A purchaser who applies for a refund pursuant to this
879	1661		paragraph shall certify that the items were actually
880	1662		sent to military personnel overseas in a combat zone.
881	1663		Any purchaser that applies for a refund for the
882	1664		purchase of items that are not authorized for
883	1665		exemption under this paragraph shall be subject to a
884	1666		penalty in the amount of Five Hundred Dollars
885	1667		($500.00);
886	1668
	1669	+	ENGR. H. B. NO. 1935 Page 32 1
	1670	+	2
	1671	+	3
	1672	+	4
	1673	+	5
	1674	+	6
	1675	+	7
	1676	+	8
	1677	+	9
	1678	+	10
	1679	+	11
	1680	+	12
	1681	+	13
	1682	+	14
	1683	+	15
	1684	+	16
	1685	+	17
	1686	+	18
	1687	+	19
	1688	+	20
	1689	+	21
	1690	+	22
	1691	+	23
	1692	+	24
	1693	+
887	1694		71. Sales of food and snack items to or by a n organization
888	1695		which is exempt from taxation pursuant to the provisions of the
889	1696		Internal Revenue Code, 26 U.S.C., Section 501(c)(3), whose primary
890	1697		and principal purpose is providing funding for scholarships in the
891	1698		medical field;
892		-
893	1699		72. Sales of tangible perso nal property or services for use
894		-	solely on construction projects for organizations which are exempt ~~ENR. H. B. NO. 1935 Page 21~~
	1700	+	solely on construction projects for organizations which are exempt
895	1701		from taxation pursuant to the provisions of the Internal Revenue
896	1702		Code, 26 U.S.C., Section 501(c)(3) and whose purpose is providing
897	1703		end-of-life care and access to hospice services to low -income
898	1704		individuals who live in a facility owned by the organization. The
899	1705		exemption provided by this paragraph applies to sales to the
900	1706		organization as well as to sales to any person with whom the
901	1707		organization has duly entered into a construction contract,
902	1708		necessary for carrying out such contract or to any subcontractor to
903	1709		such a construction contract. Any person making purchases on behalf
904	1710		of such organization shall certify, in writing, on the copy of the
905	1711		invoice or sales ticke t to be retained by the vendor that the
906	1712		purchases are made for and on behalf of such organization and set
907	1713		out the name of such organization. Any person who wrongfully or
908	1714		erroneously certifies that purchases are for any of the above -named
909	1715		organizations or who otherwise violates this section shall be guilty
910	1716		of a misdemeanor and upon conviction thereof shall be fined an
	1717	+
	1718	+	ENGR. H. B. NO. 1935 Page 33 1
	1719	+	2
	1720	+	3
	1721	+	4
	1722	+	5
	1723	+	6
	1724	+	7
	1725	+	8
	1726	+	9
	1727	+	10
	1728	+	11
	1729	+	12
	1730	+	13
	1731	+	14
	1732	+	15
	1733	+	16
	1734	+	17
	1735	+	18
	1736	+	19
	1737	+	20
	1738	+	21
	1739	+	22
	1740	+	23
	1741	+	24
	1742	+
911	1743		amount equal to double the amount of sales tax involved or
912	1744		incarcerated for not more than sixty (60) days or both;
913		-
914	1745		73. Sales of tickets for admission to events held by
915	1746		organizations exempt from taxation pursuant to the provisions of the
916	1747		Internal Revenue Code, 26 U.S.C., Section 501(c)(3) that are
917	1748		organized for the purpose of supporting general hospitals licensed
918	1749		by the State Department of Heal th;
919		-
920	1750		74. Sales of tangible personal property or services:
921		-
922	1751		a. to a foundation which is exempt from taxation pursuant
923	1752		to the provisions of the Internal Revenue Code, 26
924	1753		U.S.C., Section 501(c)(3) and which raises tax -
925	1754		deductible contributions in support of a w ide range of
926	1755		firearms-related public interest activities of the
927	1756		National Rifle Association of America and other
928	1757		organizations that defend and foster Second Amendment
929	1758		rights, and
930		-
931	1759		b. to or by a grassroots fundraising program for sales
932	1760		related to events to ra ise funds for a foundation
933	1761		meeting the qualifications of subparagraph a of this
934	1762		paragraph;
935		-
936	1763		75. Sales by an organization or entity which is exempt from
937	1764		taxation pursuant to the provisions of the Internal Revenue Code, 26
938	1765		U.S.C., Section 501(c)(3) which are related to a fundraising event
939		-	sponsored by the organization or entity when the event does not ENR. H. B. NO. 1935 Page 22
	1766	+	sponsored by the organization or entity when the event does not
	1767	+
	1768	+	ENGR. H. B. NO. 1935 Page 34 1
	1769	+	2
	1770	+	3
	1771	+	4
	1772	+	5
	1773	+	6
	1774	+	7
	1775	+	8
	1776	+	9
	1777	+	10
	1778	+	11
	1779	+	12
	1780	+	13
	1781	+	14
	1782	+	15
	1783	+	16
	1784	+	17
	1785	+	18
	1786	+	19
	1787	+	20
	1788	+	21
	1789	+	22
	1790	+	23
	1791	+	24
	1792	+
940	1793		exceed any five (5) consecutive days and when the sales are not in
941	1794		the organization's or the entity's regular course of business.
942	1795		Provided, the exemption provi ded in this paragraph shall be limited
943	1796		to tickets sold for admittance to the fundraising event and items
944	1797		which were donated to the organization or entity for sale at the
945	1798		event;
946		-
947	1799		76. Effective November 1, 2017, sales of tangible personal
948	1800		property or services to an organization which is exempt from
949	1801		taxation pursuant to the provisions of the Internal Revenue Code, 26
950	1802		U.S.C., Section 501(c)(3) and operates as a collaborative model
951	1803		which connects community agencies in one location to serve
952	1804		individuals and famili es affected by violence and where victims have
953	1805		access to services and advocacy at no cost to the victim;
954		-
955	1806		77. Effective July 1, 2018, sales of tangible personal property
956	1807		or services to or by an association which is exempt from taxation
957	1808		pursuant to the prov isions of the Internal Revenue Code, 26 U.S.C.,
958	1809		Section 501(c)(19) and which is known as the National Guard
959	1810		Association of Oklahoma;
960		-
961	1811		78. Effective July 1, 2018, sales of tangible personal property
962	1812		or services to or by an association which is exempt from t axation
963	1813		pursuant to the provisions of the Internal Revenue Code, 26 U.S.C.,
964	1814		Section 501(c)(4) and which is known as the Marine Corps League of
965	1815		Oklahoma;
966	1816
	1817	+	ENGR. H. B. NO. 1935 Page 35 1
	1818	+	2
	1819	+	3
	1820	+	4
	1821	+	5
	1822	+	6
	1823	+	7
	1824	+	8
	1825	+	9
	1826	+	10
	1827	+	11
	1828	+	12
	1829	+	13
	1830	+	14
	1831	+	15
	1832	+	16
	1833	+	17
	1834	+	18
	1835	+	19
	1836	+	20
	1837	+	21
	1838	+	22
	1839	+	23
	1840	+	24
	1841	+
967	1842		79. Sales of tangible personal property or services to the
968	1843		American Legion, whether the purchase is ma de by the entity
969	1844		chartered by the United States Congress or is an entity organized
970	1845		under the laws of this or another state pursuant to the authority of
971	1846		the national American Legion organization; and
972		-
973	1847		80. Sales of tangible personal property or services to o r by an
974	1848		organization which is:
975		-
976	1849		a. exempt from taxation pursuant to the provisions of the
977	1850		Internal Revenue Code, 26 U.S.C., Section 501(c)(3),
978		-
979	1851		b. verified with a letter from the MIT Fab Foundation as
980	1852		an official member of the Fab Lab Network in
981	1853		compliance with the Fab Charter, and
982		-
983	1854		c. able to provide documentation that its primary and
984		-	principal purpose is to provide community access to ~~ENR. H. B. NO. 1935 Page 23~~
	1855	+	principal purpose is to provide community access to
985	1856		advanced 21st century manufacturing and digital
986	1857		fabrication tools for science, technology,
987	1858		engineering, art and math (STEAM) learning skills,
988	1859		developing inventions, creating and sustaining
989		-	businesses and producing personalized products ;
990		-
	1860	+	businesses and producing personalized products ; and
991	1861		81. Sales of tangible personal property or services used solely
992	1862		for construction and remodeling projects to an organization which is
993	1863		exempt from taxation pursuant to the provisions of the Internal
994	1864		Revenue Code, 26 U.S.C., Section 501(c)(3) , and which meets the
995	1865		following requirements:
	1866	+
	1867	+	ENGR. H. B. NO. 1935 Page 36 1
	1868	+	2
	1869	+	3
	1870	+	4
	1871	+	5
	1872	+	6
	1873	+	7
	1874	+	8
	1875	+	9
	1876	+	10
	1877	+	11
	1878	+	12
	1879	+	13
	1880	+	14
	1881	+	15
	1882	+	16
	1883	+	17
	1884	+	18
	1885	+	19
	1886	+	20
	1887	+	21
	1888	+	22
	1889	+	23
	1890	+	24
996	1891
997	1892		a. its primary purpose is to construct or remodel and
998	1893		sell affordable housing and provide homeownership
999	1894		education to residents of Oklahoma that have an income
1000	1895		that is below one hundred percent (100%) of the Family
1001	1896		Median Income guidelines as defined by the U.S.
1002	1897		Department of Housing and Urban Development,
1003		-
1004	1898		b. it conducts its activities in a manner that serves
1005	1899		public or charitable purposes, rather than commercial
1006	1900		purposes,
1007		-
1008	1901		c. it receives funding and revenue and charges fees in a
1009	1902		manner that does not incentivize it or its employees
1010	1903		to act other than in the best interests of its
1011	1904		clients, and
1012		-
1013	1905		d. it compensates its emplo yees in a manner that does not
1014	1906		incentivize employees to act other than in the best
1015		-	interests of its clients ; and
	1907	+	interests of its clients .
	1908	+	SECTION 2. This act shall become effective November 1, 2021.
1016	1909
1017		-	82. Sales of tangible personal property or services to a
1018		-	nonprofit entity, organized pursuant to Oklahoma law before January
1019		-	1, 2022, exempt from federal income taxation pursuant to Section
1020		-	501(c) of the Internal Revenue Code of 1986, as amended, the
1021		-	principal functions of which are to provide assistance to natural
1022		-	persons following a disaster, with program emphasis on repair or
1023		-	restoration to single-family residential dwellings or the
1024		-	construction of a replacement single -family residential dwelling.
1025		-	As used in this paragraph , "disaster" means damage to property with
1026		-	or without accompanying injury to persons from heavy rain, high
1027		-	winds, tornadic winds, drought, wildfire, snow, ice, geologic
1028		-	disturbances, explosions, chemical accidents or spills and other
1029		-	events causing damage to property on a large scale. For purposes of ENR. H. B. NO. 1935 Page 24
1030		-	this paragraph, an entity that expended at least seventy -five
1031		-	percent (75%) of its funds on the restoration to single -family
1032		-	housing following a disaster , including related general and
1033		-	administrative expenses, shall be eligible for the exemption
1034		-	authorized by this paragraph .
	1910	+	ENGR. H. B. NO. 1935 Page 37 1
	1911	+	2
	1912	+	3
	1913	+	4
	1914	+	5
	1915	+	6
	1916	+	7
	1917	+	8
	1918	+	9
	1919	+	10
	1920	+	11
	1921	+	12
	1922	+	13
	1923	+	14
	1924	+	15
	1925	+	16
	1926	+	17
	1927	+	18
	1928	+	19
	1929	+	20
	1930	+	21
	1931	+	22
	1932	+	23
	1933	+	24
1035	1934
1036		-	SECTION 2. REPEALER 68 O.S. 2011, Section 1356, as last
1037		-	amended by Section 1 of Enrolled Senate Bill No. 79 of the 1st
1038		-	Session of the 58th Oklahoma Legislature, is hereby repealed.
1039		-
1040		-	SECTION 3. This act shall become effective November 1, 2021.
1041		-	ENR. H. B. NO. 1935 Page 25
1042		-	Passed the House of Representatives the 4th day of May, 2021.
	1935	+	Passed the House of Representatives the 10th day of March, 2021.
1043	1936
1044	1937
1045	1938
1046	1939
1047	1940		Presiding Officer of the House
1048	1941		of Representatives
1049	1942
1050	1943
1051		-	Passed the Senate the ~~19th~~ day of ~~April~~, 2021.
	1944	+	Passed the Senate the ___ day of __________, 2021.
1052	1945
1053	1946
1054	1947
1055	1948
1056	1949		Presiding Officer of the Senate
1057	1950
1058		-
1059		-
1060		-	OFFICE OF THE GOVERNOR
1061		-	Received by the Office of the Gover nor this ____________________
1062		-	day of ___________________, 20_______, at _______ o'clock _______ M.
1063		-	By: _________________________________
1064		-	Approved by the Governor of the State of Oklahoma this _________
1065		-	ay of ___________________, 20_______, at _______ o'clo ck _______ M.
1066		-
1067		-
1068		-	_________________________________
1069		-	Governor of the State of Oklahoma
1070		-
1071		-	OFFICE OF THE SECRETARY OF STATE
1072		-	Received by the Office of the Secretary of State this __________
1073		-	day of ___________________, 20_______, at _______ o'clock _______ M.
1074		-	By: _________________________________
1075		-