Oklahoma 2022 Regular Session

Oklahoma House Bill HB3050 Compare Versions

Version 1 (Old)

Version 2 (New)

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3		-	ENGR. S. A. TO ENGR. H. B. NO. 3050 Page 1 1
	3	+	SENATE FLOOR VERSION - HB3050 SFLR Page 1
	4	+	(Bold face denotes Committee Amendments) 1
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28		-	ENGROSSED SENATE AMENDMENT
29		-	TO
30		-	ENGROSSED HOUSE
31		-	BILL NO. 3050 By: Hardin (Tommy), Talley, and
32		-	Phillips of the House
33		-
34		-	and
35		-
36		-	Simpson of the Senate
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38		-
39		-
40		-
41		-
42		-	[ revenue and taxation – sales tax exemption –
43		-	veterans – motor vehicles – effective date ]
44		-
45		-
46		-
47		-
48		-	AMENDMENT NO. 1. Page 1, restore the title
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50		-
51		-
52		-	Passed the Senate the 25th day of April, 2022.
53		-
54		-
55		-
56		-	Presiding Officer of the Senate
57		-
58		-
59		-	Passed the House of Representatives the ____ day of __________,
60		-	2022.
61		-
62		-
63		-
64		-	Presiding Officer of the House
65		-	of Representatives
66		-
67		-	ENGR. H. B. NO. 3050 Page 1 1
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	29	+	SENATE FLOOR VERSION
	30	+	April 6, 2022
	31	+	AS AMENDED
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92	33		ENGROSSED HOUSE
93	34		BILL NO. 3050 By: Hardin (Tommy), Talley, and
94	35		Phillips of the House
95	36
96	37		and
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98	39		Simpson of the Senate
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104	45		[ revenue and taxation – sales tax exemption –
105	46		veterans – motor vehicles – effective date ]
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110	51		BE IT ENACTED BY THE PEOPLE OF THE ST ATE OF OKLAHOMA:
111	52		SECTION 1. AMENDATORY 68 O.S. 2021, Section 1357, is
112	53		amended to read as follows:
113	54		Section 1357. Exemptions – General.
114	55		There are hereby specifically exempted from the tax levied by
115	56		the Oklahoma Sales Tax Code:
116	57		1. Transportation of school pupils to and from elementary
117	58		schools or high schools in motor or other vehicles;
118	59		2. Transportation of persons where the fare of each person does
119	60		not exceed One Dollar ($1.00), or local transportation of persons
120	61		within the corporate limits of a municipality except by taxicabs;
121	62		3. Sales for resale to persons engaged in the business of
122	63		reselling the articles purchased, whether within or without the
123		-	state, provided that such sales to residents of this state are made
124	64
125		-	ENGR. H. B. NO. 3050 Page 2 1
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	91	+	state, provided that such sales to residents of this state are made
150	92		to persons to whom sales tax permits have been issued as provided in
151	93		the Oklahoma Sales Tax Code. This exemption shall not apply to the
152	94		sales of articles made to persons holding permits whe n such persons
153	95		purchase items for their use and which they are not regularly
154	96		engaged in the business of reselling; neither shall this exempt ion
155	97		apply to sales of tangible personal property to peddlers, solic itors
156	98		and other salespersons who do not have an e stablished place of
157	99		business and a sales tax permit. The exemption provided by thi s
158	100		paragraph shall apply to sales of motor fuel or diesel fuel to a
159	101		Group Five vendor, but the use of such motor fuel or dies el fuel by
160	102		the Group Five vendor shall not be exe mpt from the tax levied by the
161	103		Oklahoma Sales Tax Code. The purchase of motor fuel or diesel fuel
162	104		is exempt from sales tax when the motor f uel is for shipment outside
163	105		this state and consumed by a common car rier by rail in the conduct
164	106		of its business. The sales tax shall apply to the purchase of motor
165	107		fuel or diesel fuel in Oklahoma by a common carrier by rail when
166	108		such motor fuel is purchase d for fueling, within this state, of any
167	109		locomotive or other motori zed flanged wheel equipment;
168	110		4. Sales of adverti sing space in newspapers and periodicals;
169	111		5. Sales of programs relating to sportin g and entertainment
170	112		events, and sales of advertising on b illboards (including signage,
171	113		posters, panels, marquees, or on othe r similar surfaces, whether
172	114		indoors or outdoors) or in programs relating to sporting and
173		-	entertainment events, and sales of any adve rtising, to be displayed
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175		-	ENGR. H. B. NO. 3050 Page 3 1
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	142	+	entertainment events, and sales of any adve rtising, to be displayed
200	143		at or in connection with a sport ing event, via the Internet,
201	144		electronic display devices, or through public address or broadcast
202	145		systems. The exempt ion authorized by this paragraph shall be
203	146		effective for all sales made on or after January 1, 2001;
204	147		6. Sales of any advertising, other than the advertising
205	148		described by paragraph 5 of this section, via the Internet,
206	149		electronic display devices, or through the electronic media,
207	150		including radio, public address or broadcast systems, televis ion
208	151		(whether through closed circuit broadcasting systems or otherwise),
209	152		and cable and satellite television, and the servicin g of any
210	153		advertising devices;
211	154		7. Eggs, feed, supplies, machinery and equipment purchased by
212	155		persons regularly engaged in the busine ss of raising worms, fish,
213	156		any insect or any other form o f terrestrial or aquatic animal life
214	157		and used for the purpose of ra ising same for marketing. This
215	158		exemption shall only be granted and extended to the purchaser when
216	159		the items are to be used and in f act are used in the raising of
217	160		animal life as set out abo ve. Each purchaser shall certify, in
218	161		writing, on the invoice or sa les ticket retained by the vendor that
219	162		the purchaser is regularly engaged in the business of raising such
220	163		animal life and that the i tems purchased will be used only in such
221	164		business. The vendor shall certify to the Oklahoma Tax Commission
222	165		that the price of the items has been reduced to grant the full
223	166
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249	193		benefit of the exemption. Violation hereof by the purchaser or
250	194		vendor shall be a mis demeanor;
251	195		8. Sale of natural or artificial gas and elect ricity, and
252	196		associated delivery or transmission services, when sold exclusively
253	197		for residential use. Provided, this exemption shall not apply to
254	198		any sales tax levied by a city or town, or a county, or any other
255	199		jurisdiction in this state;
256	200		9. In addition to the exemptions authorized by Section 1357.6
257	201		of this title, sales of drugs sold pursuant to a prescription
258	202		written for the treatment of human beings by a person licensed to
259	203		prescribe the drugs, and sales of insulin and medical oxygen.
260	204		Provided, this exemption shall not apply to over -the-counter drugs;
261	205		10. Transfers of title or possession of empty, partially
262	206		filled, or filled returnable oil and chemical drums to any person
263	207		who is not regularly enga ged in the business of selling, reselling
264	208		or otherwise transferring empty, partially filled, or filled
265	209		returnable oil drums;
266	210		11. Sales of one-way utensils, paper napkins, p aper cups,
267	211		disposable hot containers and other one-way carry out materials to a
268	212		vendor of meals or beverages;
269	213		12. Sales of food or food pro ducts for home consumption which
270	214		are purchased in whole or in part with coupons issued pursuant to
271	215		the federal food stamp program as authorized by Sections 2011
272	216		through 2029 of Title 7 of the United States Code, as to that
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299	244		portion purchased with such coupo ns. The exemption provided for
300	245		such sales shall be inapplicable to such sales upon the effective
301	246		date of any federal law that removes the requirement of the
302	247		exemption as a condition for participatio n by the state in the
303	248		federal food stamp program;
304	249		13. Sales of food or food products, or any equipment or
305	250		supplies used in the preparation of the food or food products to o r
306	251		by an organization which:
307	252		a. is exempt from taxation pursuant to the provisions o f
308	253		Section 501(c)(3) of the Internal Revenue Code, 26
309	254		U.S.C., Section 501(c)(3), and which provides and
310	255		delivers prepared mea ls for home consumption to
311	256		elderly or homebound p ersons as part of a program
312	257		commonly known as "Meals on Wheels" or "Mobile Meals",
313	258		or
314	259		b. is exempt from taxation pursuant to the provisions of
315	260		Section 501(c)(3) of the Internal Revenue Code, 26
316	261		U.S.C., Section 501(c)(3), and which receives federal
317	262		funding pursuant to the Older Americans Act of 1965,
318	263		as amended, for the purpose of providi ng nutrition
319	264		programs for the care and benefit of elderly persons;
320	265		14. a. Sales of tangible personal property or services to or
321	266		by organizations which are exempt from taxati on
322	267		pursuant to the provisions of Section 501(c)(3) of the
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349	295		Internal Revenue Code, 26 U.S.C., Section 501(c)(3),
350	296		and:
351	297		(1) are primarily involv ed in the collection and
352	298		distribution of food and other household p roducts
353	299		to other organizations that facilitate th e
354	300		distribution of such products to the needy and
355	301		such distributee organizations are exempt from
356	302		taxation pursuant to the provisions of Secti on
357	303		501(c)(3) of the Internal Revenue Code, 26
358	304		U.S.C., Section 501(c )(3), or
359	305		(2) facilitate the distribution of such products to
360	306		the needy.
361	307		b. Sales made in the course of business for profit or
362	308		savings, competing with other persons engaged in the
363	309		same or similar business shall not be exempt under
364	310		this paragraph;
365	311		15. Sales of tangible personal property or services to
366	312		children's homes which are located on church-owned property and are
367	313		operated by organizations exempt from taxation pursuant to the
368	314		provisions of the Internal Revenue Code, 26 U.S.C., Section
369	315		501(c)(3);
370	316		16. Sales of computers, data processing equipment, relat ed
371	317		peripherals and telephone, telegraph or telecommunications service
372	318		and equipment for use in a qualified aircraft maintenance or
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399	346		manufacturing facility. For purposes of this paragraph, "qualified
400	347		aircraft maintenance or manufacturing facility " means a new or
401	348		expanding facility primarily engaged in aircraft repair, building or
402	349		rebuilding whether or not on a factory basis, whose total cost of
403	350		construction exceeds the sum of Five Million Dollars ($5,000,000.0 0)
404	351		and which employs at least two hundred fifty ( 250) new full-time-
405	352		equivalent employees, as certified by the Oklahoma Employment
406	353		Security Commission, upon completion of the facility. In o rder to
407	354		qualify for the exemption provided for by this paragraph, t he cost
408	355		of the items purchased by the qualified a ircraft maintenance or
409	356		manufacturing facility shall equal or exceed the sum of Two Million
410	357		Dollars ($2,000,000.00);
411	358		17. Sales of tangible p ersonal property consumed or
412	359		incorporated in the construction or ex pansion of a qualified
413	360		aircraft maintenance or ma nufacturing facility as defined in
414	361		paragraph 16 of this section. For purposes of t his paragraph, sales
415	362		made to a contractor or subcontracto r that has previously entered
416	363		into a contractual relationship with a qualified aircraft
417	364		maintenance or manufacturing facility for construction or expansion
418	365		of such a facility shall be considered sale s made to a qualified
419	366		aircraft maintenance or manufacturi ng facility;
420	367		18. Sales of the following telecommunications service s:
421	368		a. Interstate and International "800 service". "800
422	369		service" means a "telecommunications service" that
423	370
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449	397		allows a caller to dial a toll-free number without
450	398		incurring a charge for the call . The service is
451	399		typically marketed under the name "800", "855", "866",
452	400		"877", and "888" toll-free calling, and any subsequent
453	401		numbers designated by the Federal Communications
454	402		Commission, or
455	403		b. Interstate and International "900 service". "900
456	404		service" means an inbound toll "telecommunications
457	405		service" purchased by a subscriber that allows the
458	406		subscriber's customers to call in to the subscriber's
459	407		prerecorded announcement or live service. "900
460	408		service" does not include the charge for: collection
461	409		services provided by the seller of the
462	410		"telecommunications services " to the subscriber, or
463	411		service or product sold by the subs criber to the
464	412		subscriber's customer. The service is typically
465	413		marketed under the n ame "900" service, and any
466	414		subsequent numbers designated by the Federal
467	415		Communications Commission,
468	416		c. Interstate and Interna tional "private communications
469	417		service". "Private communications service" means a
470	418		"telecommunications service" that entitles the
471	419		customer to exclusive or priority use of a
472	420		communications channel or group of channels between or
473	421
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499	448		among termination points, re gardless of the manner in
500	449		which such channel or c hannels are connected, and
501	450		includes switching capacity, extension lines,
502	451		stations, and any other associated services that are
503	452		provided in connection with the use of such channel or
504	453		channels,
505	454		d. "Value-added nonvoice data service ". "Value-added
506	455		nonvoice data service" means a service that otherwise
507	456		meets the definition of "telecommunications services"
508	457		in which computer processing applications a re used to
509	458		act on the form, content, code, or protocol of the
510	459		information or data primarily for a purpose other than
511	460		transmission, conveyance or routing,
512	461		e. Interstate and International telecommunica tions
513	462		service which is:
514	463		(1) rendered by a company for pri vate use within its
515	464		organization, or
516	465		(2) used, allocated, or distri buted by a company to
517	466		its affiliated group,
518	467		f. Regulatory assessments and charges, including charges
519	468		to fund the Oklahoma Universal Service Fund, the
520	469		Oklahoma Lifeline Fund and the Oklahoma High Cost
521	470		Fund, and
522	471
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548	498		g. Telecommunications nonrecurring charges, in cluding but
549	499		not limited to the installation, conn ection, change or
550	500		initiation of telecommunications services which are
551	501		not associated with a retail consumer sale;
552	502		19. Sales of railroad tra ck spikes manufactured and sold for
553	503		use in this state in the constr uction or repair of railroad tracks,
554	504		switches, sidings and turnouts;
555	505		20. Sales of aircraft and aircraft parts provided such sales
556	506		occur at a qualified aircraft maintenance facility. As us ed in this
557	507		paragraph, "qualified aircraft maintenance facility " means a
558	508		facility operated by an air common carrier, including one or more
559	509		component overhaul support buildings or structures in an area owned,
560	510		leased or controlled by the air common carrier, a t which there were
561	511		employed at least two thousand (2,000) full -time-equivalent
562	512		employees in the preceding year as ce rtified by the Oklahoma
563	513		Employment Security Commission and which is primarily relat ed to the
564	514		fabrication, repair, alteration, modification, refurbishing,
565	515		maintenance, building or rebuilding of commercial air craft or
566	516		aircraft parts used in air common carria ge. For purposes of this
567	517		paragraph, "air common carrier" shall also include member s of an
568	518		affiliated group as defined by Section 1504 of th e Internal Revenue
569	519		Code, 26 U.S.C., Section 1504. Beginning July 1 , 2012, sales of
570	520		machinery, tools, supplies, equi pment and related tangible personal
571	521		property and services used or consumed in the r epair, remodeling or
572	522
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598	549		maintenance of aircraft, aircraft en gines, or aircraft component
599	550		parts which occur at a qualified aircr aft maintenance facility;
600	551		21. Sales of machinery and equipment purchased and used by
601	552		persons and establishments primarily engaged i n computer services
602	553		and data processing:
603	554		a. as defined under Industrial Group Numbers 7372 and
604	555		7373 of the Standard Industri al Classification (SIC)
605	556		Manual, latest version, w hich derive at least fifty
606	557		percent (50%) of their annual gross revenues from the
607	558		sale of a product or service to an out -of-state buyer
608	559		or consumer, and
609	560		b. as defined under Industrial Group Number 7374 of the
610	561		SIC Manual, latest version, which derive at leas t
611	562		eighty percent (80%) of their annual gross revenues
612	563		from the sale of a product or service to an out-of-
613	564		state buyer or consumer.
614	565		Eligibility for the exemption set out in this paragraph shall be
615	566		established, subject to review by the Tax Commission, by annu ally
616	567		filing an affidavit with the Tax Commission stating that the
617	568		facility so qualifies and such information as required by the Tax
618	569		Commission. For purposes of determining whether annual gross
619	570		revenues are derived from sales to out -of-state buyers or cons umers,
620	571		all sales to the federal government shall be considered to be to an
621	572		out-of-state buyer or consumer;
622	573
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642	594		20
643	595		21
644	596		22
645	597		23
646	598		24
647	599
648	600		22. Sales of prosthetic devices to an individual for use by
649	601		such individual. For purposes of this paragraph, "prosthetic
650	602		device" shall have the same meaning as provided in Section 1357.6 of
651	603		this title, but shall not include correc tive eye glasses, contact
652	604		lenses or hearing aids;
653	605		23. Sales of tangible personal property or services to a motion
654	606		picture or television production company to be used or con sumed in
655	607		connection with an eligible production. For purposes of this
656	608		paragraph, "eligible production" means a documentary, special, music
657	609		video, or a television commercial or television program that will
658	610		serve as a pilot for or be a segment of an ongoing dramatic or
659	611		situation comedy series filmed or taped for network or national or
660	612		regional syndication or a feature -length motion picture inte nded for
661	613		theatrical release or for network or national or regional
662	614		syndication or broadcast. The provisions of this paragraph shall
663	615		apply to sales occurring on or after July 1, 1996. In order to
664	616		qualify for the exemption, the motion picture or television
665	617		production company shall file any documentation and information
666	618		required to be submitted pursuant to rules promulga ted by the Tax
667	619		Commission;
668	620		24. Sales of diesel fuel sold for consumption by commer cial
669	621		vessels, barges and other commercial watercraft;
670	622		25. Sales of tangible personal property or services to tax -
671	623		exempt independent nonprofit biomedical research foundation s that
672	624
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675	628		3
676	629		4
677	630		5
678	631		6
679	632		7
680	633		8
681	634		9
682	635		10
683	636		11
684	637		12
685	638		13
686	639		14
687	640		15
688	641		16
689	642		17
690	643		18
691	644		19
692	645		20
693	646		21
694	647		22
695	648		23
696	649		24
697	650
698	651		provide educational programs for Oklahoma science students and
699	652		teachers and to tax-exempt independent nonprofit community blood
700	653		banks headquartered in this state;
701	654		26. Effective May 6, 1992, sales of wireless telecommunications
702	655		equipment to a vendor who subsequently transfers the equipment at no
703	656		charge or for a discounted charge t o a consumer as part of a
704	657		promotional package or as an in ducement to commence or continue a
705	658		contract for wireless telecommun ications services;
706	659		27. Effective January 1, 1991 , leases of rail transportation
707	660		cars to haul coal to coal-fired plants located in t his state which
708	661		generate electric power;
709	662		28. Beginning July 1, 2005, sales of aircraft engine repairs,
710	663		modification, and re placement parts, sales of aircraft frame repairs
711	664		and modification, aircraft interior modification, and paint, and
712	665		sales of services employed in the repair, modification and
713	666		replacement of parts of aircraft engines, aircraft frame and
714	667		interior repair and mo dification, and paint;
715	668		29. Sales of materials an d supplies to the owner or operator of
716	669		a ship, motor vessel or barge that is used i n interstate or
717	670		international commerce if the materials a nd supplies:
718	671		a. are loaded on the ship, motor vessel or barge and u sed
719	672		in the maintenance and operation of the ship, motor
720	673		vessel or barge, or
721	674
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723	677		2
724	678		3
725	679		4
726	680		5
727	681		6
728	682		7
729	683		8
730	684		9
731	685		10
732	686		11
733	687		12
734	688		13
735	689		14
736	690		15
737	691		16
738	692		17
739	693		18
740	694		19
741	695		20
742	696		21
743	697		22
744	698		23
745	699		24
746	700
747	701		b. enter into and become component parts of the ship,
748	702		motor vessel or barge;
749	703		30. Sales of tangible personal prop erty made at estate sales at
750	704		which such property is offered for sal e on the premises of the
751	705		former residence of the decedent by a person who is not required to
752	706		be licensed pursuant to the Transient M erchant Licensing Act, or who
753	707		is not otherwise required t o obtain a sales tax permit for the sale
754	708		of such property pursuant to the provisions of Section 1364 of this
755	709		title; provided:
756	710		a. such sale or event may not be held for a period
757	711		exceeding three (3) co nsecutive days,
758	712		b. the sale must be conducted within six (6) months of
759	713		the date of death of the decedent, and
760	714		c. the exemption allowed by this paragraph shall not be
761	715		allowed for property that was not part of the
762	716		decedent's estate;
763	717		31. Beginning January 1, 2004, sales of electricity and
764	718		associated delivery and t ransmission services, when sold exclusively
765	719		for use by an oil and g as operator for reservoir dewatering projects
766	720		and associated operations commencing on or after July 1, 2003, in
767	721		which the initial wa ter-to-oil ratio is greater than or equal to
768	722		five-to-one water-to-oil, and such oil and gas development projects
769	723		have been classified by the Corporation Commission as a rese rvoir
770	724		dewatering unit;
771	725
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774	729		3
775	730		4
776	731		5
777	732		6
778	733		7
779	734		8
780	735		9
781	736		10
782	737		11
783	738		12
784	739		13
785	740		14
786	741		15
787	742		16
788	743		17
789	744		18
790	745		19
791	746		20
792	747		21
793	748		22
794	749		23
795	750		24
796	751
797	752		32. Sales of prewritten computer software that is delivered
798	753		electronically. For purposes of this paragraph, "delivered
799	754		electronically" means delivered to the purchaser by means other than
800	755		tangible storage media;
801	756		33. Sales of modular dwelling units when built at a production
802	757		facility and moved in whole or in part s, to be assembled on -site,
803	758		and permanently affixed to th e real property and used for
804	759		residential or commercial purposes. T he exemption provided by this
805	760		paragraph shall equal forty-five percent (45%) of the total sales
806	761		price of the modular dwelling unit. For purposes of this paragraph,
807	762		"modular dwelling unit " means a structure that is not subject to the
808	763		motor vehicle excise t ax imposed pursuant to Section 2103 of this
809	764		title;
810	765		34. a. Sales of tangible personal property or services to
811	766		persons who are residen ts of Oklahoma and have been
812	767		honorably discharged from ac tive service in any branch
813	768		of the Armed Forces of the United States or Oklahoma
814	769		National Guard and who have been cer tified by the
815	770		United States Department of Veterans Affairs or its
816	771		successor to be in receipt of disability compensation
817	772		at the one-hundred-percent rate and the disability
818	773		shall be permanent and have been sus tained through
819	774		military action or accident or res ulting from disease
820	775		contracted while in such active service or the
821	776
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824	780		3
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829	785		8
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833	789		12
834	790		13
835	791		14
836	792		15
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838	794		17
839	795		18
840	796		19
841	797		20
842	798		21
843	799		22
844	800		23
845	801		24
846	802
847	803		surviving spouse of such person if the person is
848	804		deceased and the spouse has not remarried; provided,
849	805		sales for the benefit of the person to a spouse of the
850	806		eligible person or to a member o f the household in
851	807		which the eligible person resides and who is
852	808		authorized to make purchases on the person 's behalf,
853	809		when such eligible pers on is not present at the sale,
854	810		shall also be exempt for purposes of this paragraph.
855	811		The Oklahoma Tax Commission sha ll issue a separate
856	812		exemption card to a spouse of an eligible person or to
857	813		a member of the household in which the eligible person
858	814		resides who is authorized to make purchases on the
859	815		person's behalf, if requested by the eligible person .
860	816		b. Sales qualifying for the exemption authorized by this
861	817		paragraph shall not exceed Twenty-five Thousand
862	818		Dollars ($25,000.00) per year per individual while the
863	819		disabled veteran is living. Sales qualifying for the
864	820		exemption authorized by this paragraph shall not
865	821		exceed One Thousand Dollars ($1,000.00) per year for
866	822		an unremarried surviving spouse. Upon reque st of the
867	823		Tax Commission, a person asserting or claiming the
868	824		exemption authorized by this paragraph shall provide a
869	825		statement, executed under oath, that the total sales
870	826		amounts for which the exemption is applicable have not
871	827
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895	852		24
896	853
897	854		exceeded Twenty-five Thousand Dollars ($25,000.00) per
898	855		year per living disabled veteran o r One Thousand
899	856		Dollars ($1,000.00) per year for an unremarried
900	857		surviving spouse. If the amount of such exempt sales
901	858		exceeds such amount, the sales tax in excess of the
902	859		authorized amount shall be tre ated as a direct sales
903	860		tax liability and may be recovered by the Tax
904	861		Commission in the same manner provided by law for
905	862		other taxes, including penalty and interest .
906	863		c. Sales of motor vehicles to the disabled veteran
907	864		qualifying for the exemption authorized b y this
908	865		paragraph shall not apply toward the amount
909	866		limitations provided for in subparagraph b of this
910	867		paragraph; however, this exception may not be claimed
911	868		by the qualifying disabled veteran for more than one
912	869		vehicle in a consecutive three-year period, unless the
913	870		vehicle is a replacement for a vehicle which was
914	871		destroyed and declared by the insurer to be a total
915	872		loss claim;
916	873		35. Sales of electricity to the operator, specifica lly
917	874		designated by the Corporation Commission, of a spacing unit or lease
918	875		from which oil is produced or attempted to be produced using
919	876		enhanced recovery methods, including, but not limited to, increased
920	877		pressure in a producing formation through the use of w ater or
921	878
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924	882		3
925	883		4
926	884		5
927	885		6
928	886		7
929	887		8
930	888		9
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932	890		11
933	891		12
934	892		13
935	893		14
936	894		15
937	895		16
938	896		17
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941	899		20
942	900		21
943	901		22
944	902		23
945	903		24
946	904
947	905		saltwater if the electrical usage is associated with and necessary
948	906		for the operation of equipment required to inject or circulate
949	907		fluids in a producing formation for the purpose of forcing oil or
950	908		petroleum into a wellbore for eventual recovery and production from
951	909		the wellhead. In order to be eligible for the sales tax exemption
952	910		authorized by this paragraph, the total content of oil re covered
953	911		after the use of enhanced recovery methods shall not exceed one
954	912		percent (1%) by volume. The exemption autho rized by this paragraph
955	913		shall be applicable only to the state sales tax rate and sh all not
956	914		be applicable to any county or municipal sales ta x rate;
957	915		36. Sales of intrastate charter and tour bus transportatio n.
958	916		As used in this paragraph, "intrastate charter and tour bus
959	917		transportation" means the transportation of persons from one
960	918		location in this state to another location in this state in a mo tor
961	919		vehicle which has been constructed in such a manner that it may
962	920		lawfully carry more than eighteen persons, and w hich is ordinarily
963	921		used or rented to carry persons for compensation. Provided, thi s
964	922		exemption shall not apply to regularly scheduled bus tr ansportation
965	923		for the general public;
966	924		37. Sales of vitamins, minera ls and dietary supplements by a
967	925		licensed chiropractor to a person who is the patient of such
968	926		chiropractor at the physical location w here the chiropractor
969	927		provides chiropractic care or servi ces to such patient. The
970	928		provisions of this paragraph shall not be applicable to any drug,
971	929
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974	933		3
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976	935		5
977	936		6
978	937		7
979	938		8
980	939		9
981	940		10
982	941		11
983	942		12
984	943		13
985	944		14
986	945		15
987	946		16
988	947		17
989	948		18
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991	950		20
992	951		21
993	952		22
994	953		23
995	954		24
996	955
997	956		medicine or substance fo r which a prescription by a licensed
998	957		physician is required;
999	958		38. Sales of goods, wa res, merchandise, tangible personal
1000	959		property, machinery a nd equipment to a web search portal located in
1001	960		this state which der ives at least eighty percent (80%) of its annual
1002	961		gross revenue from the sale of a product or service to an out-of-
1003	962		state buyer or consumer. For purposes of this paragraph, "web
1004	963		search portal" means an establishment classified under NAICS code
1005	964		519130 which operates websites that use a search engine to gen erate
1006	965		and maintain extensive databases of Internet addresses and content
1007	966		in an easily searchable format;
1008	967		39. Sales of tangible personal pro perty consumed or
1009	968		incorporated in the construction or expansion of a facility for a
1010	969		corporation organized under Sect ion 437 et seq. of Title 18 of the
1011	970		Oklahoma Statutes as a rural electric cooperativ e. For purposes of
1012	971		this paragraph, sales made to a contr actor or subcontractor that has
1013	972		previously entered into a contractu al relationship with a rural
1014	973		electric cooperative for construction or expansion of a facility
1015	974		shall be considered sales made to a ru ral electric cooperative;
1016	975		40. Sales of tangible personal property or services to a
1017	976		business primarily engaged in the repair of consumer electronic
1018	977		goods, including, but not limited to, cell phones, compact disc
1019	978		players, personal computers, MP3 players, di gital devices for the
1020	979		storage and retrieval of informatio n through hard-wired or wireless
1021	980
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1024	984		3
1025	985		4
1026	986		5
1027	987		6
1028	988		7
1029	989		8
1030	990		9
1031	991		10
1032	992		11
1033	993		12
1034	994		13
1035	995		14
1036	996		15
1037	997		16
1038	998		17
1039	999		18
1040	1000		19
1041	1001		20
1042	1002		21
1043	1003		22
1044	1004		23
1045	1005		24
1046	1006
1047	1007		computer or Internet connections, if the devices are sold to the
1048	1008		business by the original manufacturer of such devices and the
1049	1009		devices are repaired, refitted or refur bished for sale by the entity
1050	1010		qualifying for the exemptio n authorized by this paragraph directly
1051	1011		to retail consumers or if t he devices are sold to another business
1052	1012		entity for sale to retail consumers;
1053	1013		41. On or after July 1, 2019, and prior to July 1, 202 4, sales
1054	1014		or leases of rolling stock when sold or leased b y the manufacturer,
1055	1015		regardless of whether the purchaser is a public services corporation
1056	1016		engaged in business as a co mmon carrier of property or passengers by
1057	1017		railway, for use or consumption by a comm on carrier directly in the
1058	1018		rendition of public service. For purposes of this paragraph,
1059	1019		"rolling stock" means locomotives, autocars and railroad cars and
1060	1020		"sales or leases" includes railroad car maintenance and retrofitting
1061	1021		of railroad cars for their furth er use only on the railways;
1062	1022		42. Sales of gold, silver, platinum, palladium or other bullion
1063	1023		items such as coins and bars a nd legal tender of any nation, which
1064	1024		legal tender is sold according to its value as precious metal or as
1065	1025		an investment. As used in the paragraph, "bullion" means any
1066	1026		precious metal, includ ing, but not limited to, gold, silver,
1067	1027		platinum and palladium, that is in such a state or condition that
1068	1028		its value depends upon its precious metal content and not its form.
1069	1029		The exemption authorized by this paragraph shall not apply to
1070	1030
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1073	1034		3
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1075	1036		5
1076	1037		6
1077	1038		7
1078	1039		8
1079	1040		9
1080	1041		10
1081	1042		11
1082	1043		12
1083	1044		13
1084	1045		14
1085	1046		15
1086	1047		16
1087	1048		17
1088	1049		18
1089	1050		19
1090	1051		20
1091	1052		21
1092	1053		22
1093	1054		23
1094	1055		24
1095	1056
1096	1057		fabricated metals th at have been processed or manufactured for
1097	1058		artistic use or as jewel ry; and
1098	1059		43. Subject to the other requirements of this paragraph and the
1099	1060		requirements of Section 2 1357.21 of this act title, sale, lease,
1100	1061		rental, storage, use or other consumption of quali fying broadband
1101	1062		equipment by providers of Internet service or subsi diaries if the
1102	1063		property is directly used or consu med by the provider or subsidiary
1103	1064		in or during the distribution of broadband Intern et service.
1104	1065		SECTION 2. This act shall be come effective November 1, 2022.
1105		-	Passed the House of Representatives the 7th day of March, 2022.
1106		-
1107		-
1108		-
1109		-
1110		-	Presiding Officer of the House
1111		-	of Representatives
1112		-
1113		-
1114		-	Passed the Senate the ___ day of __________ , 2022.
1115		-
1116		-
1117		-
1118		-
1119		-	Presiding Officer of the Senate
1120		-
1121		-
1122		-
	1066	+	COMMITTEE REPORT BY: COMMITTEE ON APPROPRIATIONS
	1067	+	April 6, 2022 - DO PASS