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STATE OF OKLAHOMA
2nd Session of the 58th Legislature (2022 )
HOUSE BILL 3050 By: Hardin (Tommy)
AS INTRODUCED
An Act relating to revenue and taxation; amending 68
O.S. 2021, Section 1357, which relates to sales tax
exemption; removing motor vehicle sales from veteran
sales tax exemption limit; and providi ng an effective
date.
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. AMENDATORY 68 O.S. 2021, Section 1357, is
amended to read as foll ows:
Section 1357. Exemptions – General.
There are hereby specific ally exempted from th e tax levied by
the Oklahoma Sales Tax Code:
1. Transportation of school pupils to and from elementary
schools or high schools in motor or other vehicles;
2. Transportation of persons where the fare of each person does
not exceed One Dollar ($1.00), or l ocal transportation of persons
within the corporate limits of a municipality except by taxicabs;
3. Sales for resale to persons engaged in the business of
reselling the articles purchased, whether within or without the
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state, provided that such sales to r esidents of this state are made
to persons to whom sales tax permits have been issued as provided in
the Oklahoma Sales Tax Code. This exemption shall not apply to the
sales of articles made to persons holding permits when such person s
purchase items for their use and which they are not regularly
engaged in the business of reselling; neither shall this exemption
apply to sales of tangible personal property to peddlers, solicitors
and other salespersons who do not have an established pl ace of
business and a sales tax permit. The exemption provided by this
paragraph shall apply to sales of motor fuel or diesel fuel to a
Group Five vendor, but the use of such motor fuel or diesel fuel by
the Group Five vendor shall not be exempt from the tax levied by the
Oklahoma Sales Tax Code. The purchase of motor fuel or diesel fuel
is exempt from sales tax when the motor fuel is for shipment outside
this state and consumed by a commo n carrier by rail in the conduct
of its business. The sales tax sh all apply to the purc hase of motor
fuel or diesel fuel in Oklahoma by a common carrier by rail when
such motor fuel is purchased for fueling, within this state, of any
locomotive or other m otorized flanged wheel equipment;
4. Sales of advertising space in newspapers and perio dicals;
5. Sales of programs relating to sporting and entertainment
events, and sales of advertising on billboards (including signage,
posters, panels, marquees, or on other similar surfaces, whether
indoors or outdoors) or in program s relating to sportin g and
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entertainment events, and sales of any advertising, to be displayed
at or in connection with a sporting event, via the Internet,
electronic display devices, or th rough public address or broadcast
systems. The exemption authorize d by this paragraph s hall be
effective for all sales made on or after January 1, 2001;
6. Sales of any advertising, other than the advertising
described by paragraph 5 of this section, via the Internet,
electronic display devices, or through the electroni c media,
including radio, public address or broadcast systems, television
(whether through closed circuit broadcasting systems or otherwise),
and cable and satellite television, and the ser vicing of any
advertising devices;
7. Eggs, feed, supplies, machin ery and equipment pur chased by
persons regularly engaged in the business of raising worms, fish,
any insect or any other form of terrestrial or aquatic animal life
and used for the purpose of raising same for marketing. This
exemption shall only be grante d and extended to the purchaser when
the items are to be used and in fact are used in the raising of
animal life as set out above. Each purchaser shall certify, in
writing, on the invoice or sales ticket retained by the vendor that
the purchaser is regula rly engaged in the bu siness of raising such
animal life and that the items purchased will be used only in such
business. The vendor shall certify to the Oklahoma Tax Commission
that the price of the items has been reduced to grant the full
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benefit of the exemption. Violation hereof by the purchaser or
vendor shall be a misdemeanor;
8. Sale of natural or artificial gas and electricity, and
associated delivery or transmission services, when sold exclusively
for residential use. Provided, this exemption sh all not apply to
any sales tax levied by a city or town, or a county, or any other
jurisdiction in this state;
9. In addition to the exemptions authorized by Section 1357.6
of this title, sales of drugs sold pursuant to a prescription
written for the trea tment of human beings by a person licensed to
prescribe the drugs, and sales of insulin and medical oxygen.
Provided, this exemption shall not apply to over -the-counter drugs;
10. Transfers of title or possession of empty, partially
filled, or filled ret urnable oil and chemi cal drums to any person
who is not regularly engaged in the business of selling, reselling
or otherwise transferring empty, partially filled, or filled
returnable oil drums;
11. Sales of one-way utensils, paper napkins, paper cups,
disposable hot containe rs and other one-way carry out materials to a
vendor of meals or beverages;
12. Sales of food or food products for home consumption which
are purchased in whole or in part with coupons issued pursuant to
the federal food stamp program as authorized by Sec tions 2011
through 2029 of Title 7 of the United States Code, as to that
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portion purchased with such coupons. The exemption provided for
such sales shall be inapplicab le to such sales upon the effective
date of any federal law that re moves the requirement of the
exemption as a condition for participation by the state in the
federal food stamp program;
13. Sales of food or food products, or any equipment or
supplies used in the preparation of the food or food products to or
by an organization which:
a. is exempt from taxation pursuant to the provisions of
Section 501(c)(3) of the Internal Revenue Code, 26
U.S.C., Section 501(c)(3), and which provides and
delivers prepared meals for home consumption to
elderly or homebound persons as par t of a program
commonly known as "Meals on Wheels" or "Mobile Meals",
or
b. is exempt from taxation pursuant to the provisions of
Section 501(c)(3) of the Internal Revenue Code, 26
U.S.C., Section 501(c)(3), and which receives federal
funding pursuant to t he Older Americans Ac t of 1965,
as amended, for the purpose of providing nutrition
programs for the care and benefit of elderly persons;
14. a. Sales of tangible personal property or servic es to or
by organizations which are exempt from taxation
pursuant to the provisions of S ection 501(c)(3) of the
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Internal Revenue Code, 26 U.S.C., Section 501(c)(3),
and:
(1) are primarily involved in the collection and
distribution of food and other househ old products
to other organizations that facilitate the
distribution of such products to the needy and
such distributee organizations are exempt from
taxation pursuant to the provisions of Section
501(c)(3) of the Internal Revenue Code, 26
U.S.C., Section 501(c)(3), or
(2) facilitate the distribution of such products to
the needy.
b. Sales made in the course of business for profit or
savings, competing with other persons engaged in the
same or similar business shall not be exempt under
this paragraph;
15. Sales of tangible personal property or services to
children's homes which are located on church-owned property and are
operated by organizations exempt from taxation pursuant to the
provisions of the Internal Revenue Code, 26 U.S.C., Section
501(c)(3);
16. Sales of computers, data processing equipment, related
peripherals and telephone, tele graph or telecommunications service
and equipment for use in a qualified aircraft maintenance or
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manufacturing facility. For purposes of this paragraph, "qualified
aircraft maintenance or manufacturing facility " means a new or
expanding facility primarily engaged in aircraft repair, building or
rebuilding whether or not on a factory basis, whose total cost of
construction exceeds the sum of Five Million Dollars ($5,000, 000.00)
and which employs at least two hundred fifty (250) new full -time-
equivalent employees, as certified by the Oklahoma Employment
Security Commission, upon completion of the facility. In order to
qualify for the exemption provided for by this paragra ph, the cost
of the items purchased by the qualified aircraft maint enance or
manufacturing facility shall equal or exceed the sum of Two Million
Dollars ($2,000,000.00);
17. Sales of tangible personal property consumed or
incorporated in the construction or expansion of a qualified
aircraft maintenance or manufacturing f acility as defined in
paragraph 16 of this section. For purposes of this paragraph, sales
made to a contractor or subcontractor that has previously entered
into a contractual relationship with a qualified aircraft
maintenance or manufacturing facility for construction or expa nsion
of such a facility shall be considered sales made to a qualified
aircraft maintenance or manufacturing facility;
18. Sales of the following telecommunications se rvices:
a. Interstate and International "800 service". "800
service" means a "telecommunications service" that
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allows a caller to dial a toll -free number without
incurring a charge for the call. The service is
typically marketed under the name "800", "855", "866",
"877", and "888" toll-free calling, and any subsequent
numbers designated by the Federal Communications
Commission, or
b. Interstate and International "900 service". "900
service" means an inbound toll "telecommunications
service" purchased by a subscriber that allows the
subscriber's customers to call in to t he subscriber's
prerecorded announcement or live service. "900
service" does not include the charge for: collection
services provided by the seller of the
"telecommunications services " to the subscriber, or
service or product sold by the subscriber to the
subscriber's customer. The service is typically
marketed under the name "900" service, and any
subsequent numbers designated by the Federal
Communications Commission,
c. Interstate and International "private communications
service". "Private communications service" means a
"telecommunications service " that entitles the
customer to exclusive or priority use of a
communications channel or group of channels between or
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among termination point s, regardless of the manner in
which such channel or channels are c onnected, and
includes switching capacity, extension lines,
stations, and any other associated services that are
provided in connection with the use of such channel or
channels,
d. "Value-added nonvoice data service ". "Value-added
nonvoice data service " means a service that o therwise
meets the definition of "telecommunications services "
in which computer processing applications are used to
act on the form, content, code, or protocol of the
information or data primarily for a purpose other than
transmission, conveyance or routi ng,
e. Interstate and International telecommunications
service which is:
(1) rendered by a company for private use within its
organization, or
(2) used, allocated, or d istributed by a company to
its affiliated group,
f. Regulatory assessments and charges, including charges
to fund the Oklahoma Universal Service Fund, the
Oklahoma Lifeline Fund and the Oklahoma High Cost
Fund, and
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g. Telecommunications nonrecurring charge s, including but
not limited to the installation, connection, chang e or
initiation of telecommunications services which are
not associated with a retail consumer sale;
19. Sales of railroad track spikes manufactured and sold for
use in this state in the c onstruction or repair of railroad tracks,
switches, sidings and tur nouts;
20. Sales of aircraft and aircraft parts provided such sales
occur at a qualified aircraft maintenance facility. As used in this
paragraph, "qualified aircraft maintenance facility " means a
facility operated by an air common carrier, including one or more
component overhaul support buildings or structures in an area owned,
leased or controlled by the air common carrier, at which there were
employed at least two thousand (2,000) full -time-equivalent
employees in the preceding year as certified by th e Oklahoma
Employment Security Commission and which is primarily related to the
fabrication, repair, alteration, modification, refurbishing,
maintenance, building or rebuilding of commercia l aircraft or
aircraft parts used in air common carriage. For purp oses of this
paragraph, "air common carrier" shall also include members of an
affiliated group as defined by Section 1504 of the Internal Revenue
Code, 26 U.S.C., Section 1504. Beginning J uly 1, 2012, sales of
machinery, tools, supplies, equipment and rel ated tangible persona l
property and services used or consumed in the repair, remodeling or
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maintenance of aircraft, aircraft engines, or aircraft component
parts which occur at a qualified aircraft maintenance facility;
21. Sales of machinery and equipmen t purchased and used by
persons and establishments primarily engaged in computer services
and data processing:
a. as defined under Industrial Group Numbers 7372 and
7373 of the Standard Ind ustrial Classification (SIC)
Manual, latest version, which derive a t least fifty
percent (50%) of their annual gross revenues from the
sale of a product or service to an out -of-state buyer
or consumer, and
b. as defined under Industrial Group Number 7374 o f the
SIC Manual, latest version, which derive at least
eighty percent (80%) of their an nual gross revenues
from the sale of a product or service to an out -of-
state buyer or consumer.
Eligibility for the exemption set out in this paragraph shall be
established, subject to review by the Tax Commission, by annually
filing an affidavit with the Tax Commission stating that the
facility so qualifies and such information as required by the Tax
Commission. For purposes of determining whether annual gross
revenues are derived from sales to out -of-state buyers or consumers,
all sales to the federal go vernment shall be considered to be to an
out-of-state buyer or consumer;
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22. Sales of prosthetic devices to an individual for use by
such individual. For purposes of this paragraph, "prosthetic
device" shall have the same meaning as provided in Section 1 357.6 of
this title, but shall not include corrective eye glasses, contact
lenses or hearing aids;
23. Sales of tangible personal property or services to a motion
picture or television production company to be used or consumed in
connection with an eligib le production. For purposes of this
paragraph, "eligible production" means a documentary, special, music
video, or a television commercial or television program that w ill
serve as a pilot for or be a segment of an ongoing dramatic or
situation comedy seri es filmed or taped for network or national or
regional syndication or a feature -length motion picture intended for
theatrical release or for network or national or regi onal
syndication or broadcast. The provisions of this paragraph sh all
apply to sales occurring on or after July 1, 1996. In order to
qualify for the exemption, the motion picture or television
production company shall file any documentation and informati on
required to be submitted pursuant to rules promulgated by the Ta x
Commission;
24. Sales of diesel fuel sold for consumption by commercial
vessels, barges and other commercial watercraft;
25. Sales of tangible personal property or services to tax -
exempt independent nonprofit biomedical research foundations that
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provide educational program s for Oklahoma science students and
teachers and to tax-exempt independent nonprofit community blood
banks headquartered in this state;
26. Effective May 6, 1992, sale s of wireless telecommunications
equipment to a vendor who subseque ntly transfers the eq uipment at no
charge or for a discounted charge to a consumer as part of a
promotional package or as an inducement to commence or continue a
contract for wireless telec ommunications services;
27. Effective January 1, 1991, leases of r ail transportation
cars to haul coal to coal -fired plants located in this state which
generate electric power;
28. Beginning July 1, 2005, sales of aircraft engine repairs,
modification, and replacement parts, sales of aircraft frame repairs
and modification, aircraft interio r modification, and paint, and
sales of services employed in the repair, modification and
replacement of parts of aircraft engines, aircraft frame and
interior repair and modification, and paint;
29. Sales of materials and supplies to the owner or operato r of
a ship, motor vessel or barge that is used in interstate or
international commerce if the materials and supplies:
a. are loaded on the ship, motor vessel or barge and used
in the maintenance and operation of the ship, motor
vessel or barge, or
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b. enter into and become component parts of the ship,
motor vessel or barge;
30. Sales of tangible personal property made at estate sales at
which such property is offered fo r sale on the premises of the
former residence of the decedent by a person who is not re quired to
be licensed pursuant to the Transient Merchant Licensing Act, or who
is not otherwise required to obtain a sales tax permit for the sale
of such property purs uant to the provisions of Section 1364 of this
title; provided:
a. such sale or event ma y not be held for a period
exceeding three (3) consecutive days,
b. the sale must be conducted within six (6) months of
the date of death of the decedent, and
c. the exemption allowed by this paragraph shall not be
allowed for property that was not part of the
decedent's estate;
31. Beginning January 1, 2004, sales of electricity and
associated delivery and transmission services, when sold exclusively
for use by an oil and gas operator for reservoir dewatering projects
and associated operations commencing on or after July 1, 2003, in
which the initial water -to-oil ratio is greater than or equal to
five-to-one water-to-oil, and such oil and gas development projects
have been classified by the Corporation Commission as a reservoir
dewatering unit;
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32. Sales of prewritten computer software that is delivered
electronically. For purposes of this paragraph, "delivered
electronically" means delivered to the purchaser by means other than
tangible storage media;
33. Sales of modular dwelling u nits when built at a production
facility and moved in whole or in parts, to be assembled on -site,
and permanently affixed to the real property and used for
residential or commercial purpose s. The exemption provided by this
paragraph shall equal forty -five percent (45%) of the total sales
price of the modular dwelling unit. For purposes of this paragraph,
"modular dwelling unit " means a structure that is not subject to the
motor vehicle excise tax imposed pursuant to Section 2103 of this
title;
34. a. Sales of tangible persona l property or services to
persons who are residents of Oklahoma and have been
honorably discharged from active service in any branch
of the Armed Forces of the United S tates or Oklahoma
National Guard and who have been certified by the
United States Depart ment of Veterans Affairs or its
successor to be in receipt of disability compensation
at the one-hundred-percent rate and the disability
shall be permanent and have bee n sustained through
military action or accident or resulting fro m disease
contracted while in such active service or the
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surviving spouse of such person if the person is
deceased and the spouse has not remarried; provided,
sales for the benefit of the pers on to a spouse of the
eligible person or to a member of the hous ehold in
which the eligible person resides and who is
authorized to make purchases on the person 's behalf,
when such eligible person is not present at the sale,
shall also be exempt for purpos es of this paragraph.
The Oklahoma Tax Commission shall issue a separate
exemption card to a spouse of an eligible person or to
a member of the household in which the eligible person
resides who is authorized to make purchases on the
person's behalf, if requested by the eligible person .
b. Sales qualifying for th e exemption authorized by thi s
paragraph shall not exceed Twenty -five Thousand
Dollars ($25,000.00) per year per individual while the
disabled veteran is living. Sales qualifying for the
exemption authorized by this paragraph shall not
exceed One Thousand Dollars ($1,000.00) per year for
an unremarried surviving spouse. Upon request of the
Tax Commission, a person asserting or claiming the
exemption authorized by this paragraph shall provide a
statement, executed under oath, that the total sales
amounts for which the exemption is app licable have not
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exceeded Twenty-five Thousand Dollars ($25,000.00) per
year per living disabled veteran or One Thousand
Dollars ($1,000.00) per year for an unremarried
surviving spouse. If the amount of such exempt sales
exceeds such amount, the sales ta x in excess of the
authorized amount shall be treated as a direct sales
tax liability and may be recovered by the Tax
Commission in the same manner provided by law for
other taxes, including penalty and interest .
c. Sales of motor vehicles qualifying for t he exemption
authorized by this paragraph shall not apply toward
the amount limitations provided for in subparagraph b
of this paragraph; however, this exception may not be
claimed by an individual for more than one vehicle i n
a consecutive three-year period, unless the vehicle is
a replacement for a vehicle which was destroyed and
declared by the insurer to be a total loss claim ;
35. Sales of electricity to the operato r, specifically
designated by the Corporation Commission, of a spacing unit or lease
from which oil is produced or attempted to be produced using
enhanced recovery methods, including, but not limited to, increased
pressure in a producing formation through the use of water or
saltwater if the electrical usage is associated with and necessary
for the operation of equipment required to inject or circulate
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fluids in a producing formation for the purpose of forcing oil or
petroleum into a wellbore for eventual r ecovery and production from
the wellhead. In order to be eligible for the sales tax exe mption
authorized by this paragraph, the total content of oil recovered
after the use of enhanced recovery methods shall not exceed one
percent (1%) by volume. The exe mption authorized by this paragraph
shall be applicable o nly to the state sales tax rate and shall not
be applicable to any county or municipal sales tax rate;
36. Sales of intrastate charter and tour bus transportation.
As used in this paragraph, "intrastate charter and tour bus
transportation" means the transportation of persons from one
location in this state to another location in this state in a motor
vehicle which has been constructed in such a manner that it may
lawfully carry more than eighteen pe rsons, and which is ordinarily
used or rented to carry pe rsons for compensation. Provid ed, this
exemption shall not apply to regularly scheduled bus transportation
for the general public;
37. Sales of vitamins, minerals and dietary supplements by a
licensed chiropractor to a person who is the patient of such
chiropractor at the physical loc ation where the chiropractor
provides chiropractic care or services to such patient. The
provisions of this paragraph shall not be applicable to any drug,
medicine or substance for which a prescription by a licensed
physician is required;
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38. Sales of goods, wares, merchandise, tangible personal
property, machinery and equipment to a web search portal located in
this state which derives at least eighty percent (80%) of its annual
gross revenue from the sale of a product or s ervice to an out-of-
state buyer or consumer. For purposes of this paragraph, "web
search portal" means an establishment classified under NAICS code
519130 which operates websites that use a search e ngine to generate
and maintain extensive databases of Int ernet addresses and content
in an easily searchable format;
39. Sales of tangible personal property consumed or
incorporated in the construction or expansion of a facility for a
corporation organize d under Section 437 et seq. of Title 18 of the
Oklahoma Statutes as a rural electric coo perative. For purposes of
this paragraph, sales made to a contractor or subcontractor that has
previously entered into a contractual relationship with a rural
electric cooperative for construction or expansion of a facility
shall be considered sales made to a rural electric cooperative;
40. Sales of tangible personal property or services to a
business primarily engaged in the repair of consumer electronic
goods, including, but not limited to, cell phones, compact disc
players, personal computers, MP3 play ers, digital devices for the
storage and retrieval of information through hard -wired or wireless
computer or Internet connections, if the devices are sold to the
business by the original manufacturer of such devices and the
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devices are repaired, refitted o r refurbished for sale by the entity
qualifying for the exemption authorized by this paragraph directly
to retail consumers or if the devices are sold to another busine ss
entity for sale to retail consumers;
41. On or after July 1, 2019, and prior to July 1, 2024, sales
or leases of rolling stock when sold or leased by the manufacturer,
regardless of whether the purchaser is a public services corporation
engaged in business as a common carrier of property or passengers by
railway, for use or consumption by a common carrier directly in the
rendition of public service. For purposes of this paragraph,
"rolling stock" means locomotives, autocars and railroad cars and
"sales or leases" includes railroad car maintenance and retrofi tting
of railroad cars for thei r further use only on the railways;
42. Sales of gold, silver, platinum, palladium or other bullion
items such as coins and bars and legal tender of any nation, which
legal tender is sold according to its value as precious m etal or as
an investment. As u sed in the paragraph, "bullion" means any
precious metal, including, but not limited to, gold, silver,
platinum and palladium, that is in such a state or condition that
its value depends upon its precious metal content and no t its form.
The exemption authorized by this paragraph shall not apply to
fabricated metals that have been processed or manufactured for
artistic use or as jewelry; and
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43. Subject to the other req uirements of this paragraph and the
requirements of Secti on 2 1357.21 of this act title, sale, lease,
rental, storage, use or other consumption of qualifying broadband
equipment by providers of Internet service or subsidiaries if the
property is directly u sed or consumed by the provider or subsidiary
in or during the distribu tion of broadband Internet service.
SECTION 2. This act shall become effective November 1, 2022.
58-2-8627 AQH 12/09/21