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SENATE FLOOR VERSION
April 6, 2022
AS AMENDED
ENGROSSED HOUSE
BILL NO. 3050 By: Hardin (Tommy), Talley, and
Phillips of the House
and
Simpson of the Senate
[ revenue and taxation – sales tax exemption –
veterans – motor vehicles – effective date ]
BE IT ENACTED BY THE PEOPLE OF THE ST ATE OF OKLAHOMA:
SECTION 1. AMENDATORY 68 O.S. 2021, Section 1357, is
amended to read as follows:
Section 1357. Exemptions – General.
There are hereby specifically exempted from the 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 local 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 residents 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 whe n such persons
purchase items for their use and which they are not regularly
engaged in the business of reselling; neither shall this exempt ion
apply to sales of tangible personal property to peddlers, solic itors
and other salespersons who do not have an e stablished place of
business and a sales tax permit. The exemption provided by thi s
paragraph shall apply to sales of motor fuel or diesel fuel to a
Group Five vendor, but the use of such motor fuel or dies el fuel by
the Group Five vendor shall not be exe mpt 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 f uel is for shipment outside
this state and consumed by a common car rier by rail in the conduct
of its business. The sales tax shall apply to the purchase of motor
fuel or diesel fuel in Oklahoma by a common carrier by rail when
such motor fuel is purchase d for fueling, within this state, of any
locomotive or other motori zed flanged wheel equipment;
4. Sales of adverti sing space in newspapers and periodicals;
5. Sales of programs relating to sportin g and entertainment
events, and sales of advertising on b illboards (including signage,
posters, panels, marquees, or on othe r similar surfaces, whether
indoors or outdoors) or in programs relating to sporting and
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entertainment events, and sales of any adve rtising, to be displayed
at or in connection with a sport ing event, via the Internet,
electronic display devices, or through public address or broadcast
systems. The exempt ion authorized by this paragraph shall 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 electronic media,
including radio, public address or broadcast systems, televis ion
(whether through closed circuit broadcasting systems or otherwise),
and cable and satellite television, and the servicin g of any
advertising devices;
7. Eggs, feed, supplies, machinery and equipment purchased by
persons regularly engaged in the busine ss of raising worms, fish,
any insect or any other form o f terrestrial or aquatic animal life
and used for the purpose of ra ising same for marketing. This
exemption shall only be granted and extended to the purchaser when
the items are to be used and in f act are used in the raising of
animal life as set out abo ve. Each purchaser shall certify, in
writing, on the invoice or sa les ticket retained by the vendor that
the purchaser is regularly engaged in the business of raising such
animal life and that the i tems 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 mis demeanor;
8. Sale of natural or artificial gas and elect ricity, and
associated delivery or transmission services, when sold exclusively
for residential use. Provided, this exemption shall 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 treatment 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 returnable oil and chemical drums to any person
who is not regularly enga ged 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, p aper cups,
disposable hot containers and other one-way carry out materials to a
vendor of meals or beverages;
12. Sales of food or food pro ducts for home consumption which
are purchased in whole or in part with coupons issued pursuant to
the federal food stamp program as authorized by Sections 2011
through 2029 of Title 7 of the United States Code, as to that
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portion purchased with such coupo ns. The exemption provided for
such sales shall be inapplicable to such sales upon the effective
date of any federal law that removes the requirement of the
exemption as a condition for participatio n 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 o r
by an organization which:
a. is exempt from taxation pursuant to the provisions o f
Section 501(c)(3) of the Internal Revenue Code, 26
U.S.C., Section 501(c)(3), and which provides and
delivers prepared mea ls for home consumption to
elderly or homebound p ersons as part 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 the Older Americans Act of 1965,
as amended, for the purpose of providi ng nutrition
programs for the care and benefit of elderly persons;
14. a. Sales of tangible personal property or services to or
by organizations which are exempt from taxati on
pursuant to the provisions of Section 501(c)(3) of the
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Internal Revenue Code, 26 U.S.C., Section 501(c)(3),
and:
(1) are primarily involv ed in the collection and
distribution of food and other household p roducts
to other organizations that facilitate th e
distribution of such products to the needy and
such distributee organizations are exempt from
taxation pursuant to the provisions of Secti on
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, relat ed
peripherals and telephone, telegraph 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 ($5,000,000.0 0)
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 o rder to
qualify for the exemption provided for by this paragraph, t he cost
of the items purchased by the qualified a ircraft maintenance or
manufacturing facility shall equal or exceed the sum of Two Million
Dollars ($2,000,000.00);
17. Sales of tangible p ersonal property consumed or
incorporated in the construction or ex pansion of a qualified
aircraft maintenance or ma nufacturing facility as defined in
paragraph 16 of this section. For purposes of t his paragraph, sales
made to a contractor or subcontracto r that has previously entered
into a contractual relationship with a qualified aircraft
maintenance or manufacturing facility for construction or expansion
of such a facility shall be considered sale s made to a qualified
aircraft maintenance or manufacturi ng facility;
18. Sales of the following telecommunications service s:
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 the 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 subs criber to the
subscriber's customer. The service is typically
marketed under the n ame "900" service, and any
subsequent numbers designated by the Federal
Communications Commission,
c. Interstate and Interna tional "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 points, re gardless of the manner in
which such channel or c hannels are connected, 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 otherwise
meets the definition of "telecommunications services"
in which computer processing applications a re used to
act on the form, content, code, or protocol of the
information or data primarily for a purpose other than
transmission, conveyance or routing,
e. Interstate and International telecommunica tions
service which is:
(1) rendered by a company for pri vate use within its
organization, or
(2) used, allocated, or distri buted 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 charges, in cluding but
not limited to the installation, conn ection, change or
initiation of telecommunications services which are
not associated with a retail consumer sale;
19. Sales of railroad tra ck spikes manufactured and sold for
use in this state in the constr uction or repair of railroad tracks,
switches, sidings and turnouts;
20. Sales of aircraft and aircraft parts provided such sales
occur at a qualified aircraft maintenance facility. As us ed 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, a t which there were
employed at least two thousand (2,000) full -time-equivalent
employees in the preceding year as ce rtified by the Oklahoma
Employment Security Commission and which is primarily relat ed to the
fabrication, repair, alteration, modification, refurbishing,
maintenance, building or rebuilding of commercial air craft or
aircraft parts used in air common carria ge. For purposes of this
paragraph, "air common carrier" shall also include member s of an
affiliated group as defined by Section 1504 of th e Internal Revenue
Code, 26 U.S.C., Section 1504. Beginning July 1 , 2012, sales of
machinery, tools, supplies, equi pment and related tangible personal
property and services used or consumed in the r epair, remodeling or
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maintenance of aircraft, aircraft en gines, or aircraft component
parts which occur at a qualified aircr aft maintenance facility;
21. Sales of machinery and equipment purchased and used by
persons and establishments primarily engaged i n computer services
and data processing:
a. as defined under Industrial Group Numbers 7372 and
7373 of the Standard Industri al Classification (SIC)
Manual, latest version, w hich derive at 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 of the
SIC Manual, latest version, which derive at leas t
eighty percent (80%) of their annual 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 annu ally
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 cons umers,
all sales to the federal government 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 1357.6 of
this title, but shall not include correc tive 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 con sumed in
connection with an eligible production. For purposes of this
paragraph, "eligible production" means a documentary, special, music
video, or a television commercial or television program that will
serve as a pilot for or be a segment of an ongoing dramatic or
situation comedy series filmed or taped for network or national or
regional syndication or a feature -length motion picture inte nded for
theatrical release or for network or national or regional
syndication or broadcast. The provisions of this paragraph shall
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 information
required to be submitted pursuant to rules promulga ted by the Tax
Commission;
24. Sales of diesel fuel sold for consumption by commer cial
vessels, barges and other commercial watercraft;
25. Sales of tangible personal property or services to tax -
exempt independent nonprofit biomedical research foundation s that
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provide educational programs for Oklahoma science students and
teachers and to tax-exempt independent nonprofit community blood
banks headquartered in this state;
26. Effective May 6, 1992, sales of wireless telecommunications
equipment to a vendor who subsequently transfers the equipment at no
charge or for a discounted charge t o a consumer as part of a
promotional package or as an in ducement to commence or continue a
contract for wireless telecommun ications services;
27. Effective January 1, 1991 , leases of rail transportation
cars to haul coal to coal-fired plants located in t his state which
generate electric power;
28. Beginning July 1, 2005, sales of aircraft engine repairs,
modification, and re placement parts, sales of aircraft frame repairs
and modification, aircraft interior 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 mo dification, and paint;
29. Sales of materials an d supplies to the owner or operator of
a ship, motor vessel or barge that is used i n interstate or
international commerce if the materials a nd supplies:
a. are loaded on the ship, motor vessel or barge and u sed
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 prop erty made at estate sales at
which such property is offered for sal e on the premises of the
former residence of the decedent by a person who is not required to
be licensed pursuant to the Transient M erchant Licensing Act, or who
is not otherwise required t o obtain a sales tax permit for the sale
of such property pursuant to the provisions of Section 1364 of this
title; provided:
a. such sale or event may not be held for a period
exceeding three (3) co nsecutive 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 t ransmission services, when sold exclusively
for use by an oil and g as operator for reservoir dewatering projects
and associated operations commencing on or after July 1, 2003, in
which the initial wa ter-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 rese rvoir
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 units when built at a production
facility and moved in whole or in part s, to be assembled on -site,
and permanently affixed to th e real property and used for
residential or commercial purposes. T he 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 t ax imposed pursuant to Section 2103 of this
title;
34. a. Sales of tangible personal property or services to
persons who are residen ts of Oklahoma and have been
honorably discharged from ac tive service in any branch
of the Armed Forces of the United States or Oklahoma
National Guard and who have been cer tified by the
United States Department 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 been sus tained through
military action or accident or res ulting from 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 person to a spouse of the
eligible person or to a member o f the household in
which the eligible person resides and who is
authorized to make purchases on the person 's behalf,
when such eligible pers on is not present at the sale,
shall also be exempt for purposes of this paragraph.
The Oklahoma Tax Commission sha ll 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 the exemption authorized by this
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 reque st 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 applicable have not
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exceeded Twenty-five Thousand Dollars ($25,000.00) per
year per living disabled veteran o r 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 tax in excess of the
authorized amount shall be tre ated 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 to the disabled veteran
qualifying for the exemption authorized b y 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 the qualifying disabled veteran for more than one
vehicle in 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 operator, specifica lly
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 w ater or
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saltwater if the electrical usage is associated with and necessary
for the operation of equipment required to inject or circulate
fluids in a producing formation for the purpose of forcing oil or
petroleum into a wellbore for eventual recovery and production from
the wellhead. In order to be eligible for the sales tax exemption
authorized by this paragraph, the total content of oil re covered
after the use of enhanced recovery methods shall not exceed one
percent (1%) by volume. The exemption autho rized by this paragraph
shall be applicable only to the state sales tax rate and sh all not
be applicable to any county or municipal sales ta x rate;
36. Sales of intrastate charter and tour bus transportatio n.
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 mo tor
vehicle which has been constructed in such a manner that it may
lawfully carry more than eighteen persons, and w hich is ordinarily
used or rented to carry persons for compensation. Provided, thi s
exemption shall not apply to regularly scheduled bus tr ansportation
for the general public;
37. Sales of vitamins, minera ls and dietary supplements by a
licensed chiropractor to a person who is the patient of such
chiropractor at the physical location w here the chiropractor
provides chiropractic care or servi ces to such patient. The
provisions of this paragraph shall not be applicable to any drug,
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medicine or substance fo r which a prescription by a licensed
physician is required;
38. Sales of goods, wa res, merchandise, tangible personal
property, machinery a nd equipment to a web search portal located in
this state which der ives at least eighty percent (80%) of its annual
gross revenue from the sale of a product or service 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 engine to gen erate
and maintain extensive databases of Internet addresses and content
in an easily searchable format;
39. Sales of tangible personal pro perty consumed or
incorporated in the construction or expansion of a facility for a
corporation organized under Sect ion 437 et seq. of Title 18 of the
Oklahoma Statutes as a rural electric cooperativ e. For purposes of
this paragraph, sales made to a contr actor or subcontractor that has
previously entered into a contractu al relationship with a rural
electric cooperative for construction or expansion of a facility
shall be considered sales made to a ru ral 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 players, di gital devices for the
storage and retrieval of informatio n through hard-wired or wireless
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computer or Internet connections, if the devices are sold to the
business by the original manufacturer of such devices and the
devices are repaired, refitted or refur bished for sale by the entity
qualifying for the exemptio n authorized by this paragraph directly
to retail consumers or if t he devices are sold to another business
entity for sale to retail consumers;
41. On or after July 1, 2019, and prior to July 1, 202 4, sales
or leases of rolling stock when sold or leased b y the manufacturer,
regardless of whether the purchaser is a public services corporation
engaged in business as a co mmon carrier of property or passengers by
railway, for use or consumption by a comm on 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 retrofitting
of railroad cars for their furth er use only on the railways;
42. Sales of gold, silver, platinum, palladium or other bullion
items such as coins and bars a nd legal tender of any nation, which
legal tender is sold according to its value as precious metal or as
an investment. As used in the paragraph, "bullion" means any
precious metal, includ ing, 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 not its form.
The exemption authorized by this paragraph shall not apply to
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fabricated metals th at have been processed or manufactured for
artistic use or as jewel ry; and
43. Subject to the other requirements of this paragraph and the
requirements of Section 2 1357.21 of this act title, sale, lease,
rental, storage, use or other consumption of quali fying broadband
equipment by providers of Internet service or subsi diaries if the
property is directly used or consu med by the provider or subsidiary
in or during the distribution of broadband Intern et service.
SECTION 2. This act shall be come effective November 1, 2022.
COMMITTEE REPORT BY: COMMITTEE ON APPROPRIATIONS
April 6, 2022 - DO PASS