Oklahoma 2022 Regular Session

Oklahoma House Bill HB3649 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	An Act
2		-	ENROLLED HOUSE
3		-	BILL NO. 3649 By: Dills, Phillips, McDugle,
4		-	and Fugate of the House
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	28	+	ENGROSSED SENATE AMENDMENT
	29	+	TO
	30	+	ENGROSSED HOUSE
	31	+	BILL NO. 3649 By: Dills, Phillips, and
	32	+	McDugle of the House
5	33
6	34		and
7	35
8	36		Pemberton of the Senate
9	37
10	38
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14		-	An Act relating to sales tax; amending 68 O.S. 2021,
15		-	Section 1356, as last amended by Section 1, Chapter
16		-	539, O.S.L. 2021, which relates to sales tax
17		-	exemptions for nonprofit entities; exe mpting certain
18		-	veteran service organizations; requiring certain
	42	+	[ revenue and taxation - sales tax exemptions for
	43	+	certain veteran service organizations - effective
	44	+	date -
	45	+	emergency ]
	46	+
	47	+
	48	+
	49	+
	50	+	AUTHOR: Add the following House Coauthor: Fugate
	51	+
	52	+	AMENDMENT NO. 1. Page 1, strike the stricken title, enacting clause
	53	+	and entire bill and insert
	54	+
	55	+
	56	+	"An Act relating to sales tax; amending 68 O.S. 2021,
	57	+	Section 1356, which relates to sales t ax exemptions
	58	+	for nonprofit entities; exempting certain veteran
	59	+	service organizations; requiring certain
19	60		documentation; providing an effective date; and
20	61		declaring an emergency.
21	62
22	63
23	64
24	65
25		-	SUBJECT: Sales tax
26	66		BE IT ENACTED BY THE PE OPLE OF THE STATE OF OKLAHOMA:
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27	92
28	93		SECTION 1. AMENDATORY 68 O.S. 2021, Section 1356, as
29	94		last amended by Section 1, Chapter 539, O.S.L. 2021, is amended to
30	95		read as follows:
31		-
32	96		Section 1356. Exemptions - Governmental and nonp rofit entities.
33		-
34	97		There are hereby specifi cally exempted from the tax levied by
35	98		Section 1350 et seq. of this title:
36		-
37	99		1. Sale of tangible personal property or se rvices to the United
38	100		States government or to the State of Oklahoma this state, any
39	101		political subdivision of this state, or any agency of a political
40	102		subdivision of this state; provided, al l sales to contractors in
41	103		connection with the performance of any contract with t he United
42	104		States government, State of Oklahoma this state, or any of its
43	105		political subdivisions shall not be exempted from the tax levied by
44	106		Section 1350 et seq. of this title, except as hereinafter provided;
45		-	ENR. H. B. NO. 3649 Page 2
46	107		2. Sales of property to agents appointed by or under contr act
47	108		with agencies or instrumentalities of the Unit ed States government
48	109		if ownership and possession of such propert y transfers immediately
49	110		to the United States gover nment;
50		-
51	111		3. Sales of property to agents appointed by or under contract
52	112		with a political subdi vision of this state if the sale of such
53	113		property is associated with the development of a qualified federal
54	114		facility, as provided in the Oklahoma Federal Facilities Development
55	115		Act, and if ownership and possession of such property transfers
56	116		immediately to the political subdivision or the state;
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58	143		4. Sales made directly by county , district, or state fair
59	144		authorities of this state, upon the premises of the fair authorit y,
60	145		for the sole benefit of the fair authority or sales of admission
61	146		tickets to such fairs or fair events at any location in the state
62	147		authorized by county, district , or state fair authorities; provided,
63	148		the exemption provided by this paragraph for admissio n tickets to
64	149		fair events shall apply only to any portion of the admission price
65	150		that is retained by or distributed to the fair authority . As used
66		-	in this paragraph, "fair event" shall be limited to an ~~event~~ held on
	151	+	in this paragraph, “fair event” shall be limited to an even t held on
67	152		the premises of the fair authority in co njunction with and during
68	153		the time period of a county, district, or state fair;
69		-
70	154		5. Sale of food in cafeterias or lunchrooms of elementary
71	155		schools, high schools, coll eges, or universities which are operated
72	156		primarily for teachers and pupils and are not ope rated primarily for
73	157		the public or for profit;
74		-
75	158		6. Dues paid to fraternal, religious, civic, char itable, or
76	159		educational societies or organizatio ns by regular members t hereof,
77	160		provided, such societies or organ izations operate under what is
78	161		commonly termed the lodge plan or system, and provided such
79	162		societies or organizations do not operate for a profit which inures
80	163		to the benefit of any individual member or members there of to the
81	164		exclusion of other members and dues paid monthly or annually to
82	165		privately owned scientific and educational libraries by members
83	166		sharing the use of services rendered by such libr aries with students
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84	193		interested in the study of geology, petroleum eng ineering, or
85	194		related subjects;
86		-
87	195		7. Sale of tangible personal property or services to or by
88	196		churches, except sales made in the course of business for profit or
89	197		savings, competing with other persons engaged in the same , or a
90		-	similar business or sale of tangi ble personal property or services ~~ENR. H. B. NO. 3649 Page 3~~
	198	+	similar business or sale of tangi ble personal property or services
91	199		by an organization exempt from federal income tax pursua nt to
92	200		Section 501(c)(3) of the Internal Revenue Code of 1986, as amended,
93	201		made on behalf of or at t he request of a church or churches if the
94	202		sale of such property is conducted not more than once each calenda r
95	203		year for a period not to exceed three (3) days by the organization
96	204		and proceeds from the sale of such property are used by the church
97	205		or churches or by the organization for charitable purpose s;
98		-
99	206		8. The amount of proceeds received from the sale of admissi on
100	207		tickets which is separately stated on the tick et of admission for
101	208		the repayment of money borrowed by any accredited state-supported
102	209		college or university or any public trust of which a coun ty in this
103	210		state is the beneficiary, for the purpose of construc ting or
104	211		enlarging any facility to be used for the staging of an athletic
105	212		event, a theatrical production, or any other form of entertainment,
106	213		edification, or cultural cultivation to which entry is gained with a
107	214		paid admission ticket. Such facilities include , but are not limited
108	215		to, athletic fields, athle tic stadiums, field houses, amphitheaters,
109	216		and theaters. To be eligible for this sales tax exemption , the
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110	243		amount separately stated on the admiss ion ticket shall be a
111	244		surcharge which is imposed, collected , and used for the sole purpose
112	245		of servicing or aidi ng in the servicing of debt incurred by the
113	246		college or university to effect the capital improvements
114	247		hereinbefore described;
115		-
116	248		9. Sales of tangible personal property or services to the
117	249		council organizations or similar state supervisory organizations of
118	250		the Boy Scouts of Americ a, Girl Scouts of the U.S.A., and Camp Fire
119	251		USA;
120		-
121	252		10. Sale of tangible personal propert y or services to any
122	253		county, municipality, rural water district, public school district,
123	254		city-county library system, the institutions of The Oklahoma State
124	255		System of Higher Education, the Grand River Dam Authority, the
125	256		Northeast Oklahoma Public Facilities Authority, the Oklahoma
126	257		Municipal Power Authority, City of Tul sa-Rogers County Port
127	258		Authority, Muskogee C ity-County Port Authority, the Oklahoma
128	259		Department of Veterans Affai rs, the Broken Bow Economic Development
129	260		Authority, Ardmore Development Authority, D urant Industrial
130	261		Authority, Oklahoma Ordna nce Works Authority, Central Oklahoma
131	262		Master Conservancy Distri ct, Arbuckle Master Conservancy District,
132	263		Fort Cobb Master Conservan cy District, Foss Reservoir Master
133	264		Conservancy District, Mountain Park Master Conse rvancy District,
134	265		Waurika Lake Master Conse rvancy District, the Office of Management
135		-	and Enterprise Servic es only when carrying out a public construction ENR. H. B. NO. 3649 Page 4
	266	+	and Enterprise Servic es only when carrying out a public construct ion
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136	293		contract on behalf o f the Oklahoma Department of Veterans Affairs,
137	294		and effective July 1, 2022, the Uni versity Hospitals Trust, or to
138	295		any person with whom any of the above-named subdivisions or agencies
139	296		of this state has duly entered into a public contr act pursuant to
140	297		law, necessary for carrying out such public contract or to any
141	298		subcontractor to such a pub lic contract. Any person making
142	299		purchases on behalf of such su bdivision or agency of this state
143	300		shall certify, in writing, on the copy of the invoice or sales
144	301		ticket to be retained by the vendor that the purchases are made for
145	302		and on behalf of such subdiv ision or agency of this state and set
146	303		out the name of such publ ic subdivision or agency . Any person who
147	304		wrongfully or erroneously certifies that purc hases are for any of
148	305		the above-named subdivisions or agencies of this state or who
149	306		otherwise violates this section shall be guilty of a misdemeanor and
150	307		upon conviction thereof shall be fined an amount equal to do uble the
151	308		amount of sales tax involved or inc arcerated for not more t han sixty
152	309		(60) days or both;
153		-
	310	+	11. Sales of tangible personal property or services to private
	311	+	institutions of higher educati on and private element ary and
	312	+	secondary institutions of education accredited by the State
	313	+	Department of Education or registered by th e State Board of
	314	+	Education for purposes of participating in federal programs or
	315	+	accredited as defined by the Oklahoma State Regents for Higher
	316	+	Education which are exempt from taxation purs uant to the provisions
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	343	+	of the Internal Reven ue Code, 26 U.S.C., Sect ion 501(c)(3) including
	344	+	materials, supplies, and equipment used in the construction and
	345	+	improvement of buildings and other s tructures owned by th e
	346	+	institutions and operated for educational purposes.
	347	+	Any person, firm, agency, or entity making purchases on b ehalf
	348	+	of any institution, agency, or subdivision in this state, shall
	349	+	certify in writing, on the copy of the invoice or sales ticket the
	350	+	nature of the purchases, and violation of this parag raph shall be a
	351	+	misdemeanor as set forth in paragraph 10 of this sec tion;
	352	+	12. Tuition and educational fees paid to private institutions
	353	+	of higher education and private elementary and seconda ry
	354	+	institutions of education accredited by the State Department o f
	355	+	Education or registered by the State Boar d of Education for purpos es
	356	+	of participating in federal programs or accredited as defined by the
	357	+	Oklahoma State Regents for Higher Education which a re exempt from
	358	+	taxation pursuant to the provisions of the Interna l Revenue Code, 26
	359	+	U.S.C., Section 501(c)(3 );
	360	+	13. a. Sales of tangible personal property made by:
	361	+	(1) a public school,
	362	+	(2) a private school offering ins truction for grade
	363	+	levels kindergarten through twelfth grade ,
	364	+	(3) a public school district,
	365	+	(4) a public or private school board,
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	392	+	(5) a public or private school student gro up or
	393	+	organization,
	394	+	(6) a parent-teacher association or organization
	395	+	other than as specified in subparagraph b of th is
	396	+	paragraph, or
	397	+	(7) public or private school personnel for purposes
	398	+	of raising funds for the benefit of a public o r
	399	+	private school, public school district, public or
	400	+	private school board, or public or private school
	401	+	student group or organization, or
	402	+	b. Sales of tangible personal pro perty made by or to
	403	+	nonprofit parent-teacher associations or organizations
	404	+	exempt from taxation pursuant to the provisions of the
	405	+	Internal Revenue Code, 26 U.S.C., Section 501(c)(3),
	406	+	nonprofit local public or private school fou ndations
	407	+	which solicit money or property in the name of any
	408	+	public or private school or public school district.
	409	+	The exemption provided by thi s paragraph for sales made by a
	410	+	public or private school shall be limited to those pu blic or private
	411	+	schools accredited by the State Department of Education or
	412	+	registered by the State Boar d of Education for purposes of
	413	+	participating in federal programs . Sale of tangible personal
	414	+	property in this paragraph shall include sale of admission t ickets
	415	+	and concessions at ath letic events;
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	442	+	14. Sales of tangible personal property by:
	443	+	a. local 4-H clubs,
	444	+	b. county, regional, or state 4-H councils,
	445	+	c. county, regional, or state 4-H committees,
	446	+	d. 4-H leader associations,
	447	+	e. county, regional, or state 4-H foundations, and
	448	+	f. authorized 4-H camps and training c enters.
	449	+	The exemption provided by this paragrap h shall be limited to
	450	+	sales for the purpose of raising funds for the benefit of such
	451	+	organizations. Sale of tangible personal property exempted by this
	452	+	paragraph shall inclu de sale of admission tickets;
	453	+	15. The first Seventy-five Thousand Dollars ($75,00 0.00) each
	454	+	year from sale of tickets and concessions at athletic eve nts by each
	455	+	organization exempt from taxation pursuant to the provisions of the
	456	+	Internal Revenue Code, 26 U.S.C., Section 501(c)(4);
	457	+	16. Sales of tangible personal property or services to any
	458	+	person with whom the Oklahoma Touri sm and Recreation Department has
	459	+	entered into a public contract and which is necessary for carrying
	460	+	out such contract to assist the Department in the development and
	461	+	production of advertising, promotion, publicity , and public
	462	+	relations programs;
	463	+	17. Sales of tangible personal proper ty or services to fire
	464	+	departments organized pursuant to Section 592 of Title 18 of th e
	465	+	Oklahoma Statutes which items are to be used for the purposes of the
	466	+
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	492	+	fire department. Any person making purchases on behalf of any such
	493	+	fire department shall certify, in writing, on the copy of the
	494	+	invoice or sales ticket to be retained by the vendor th at the
	495	+	purchases are made for and on behalf of such fir e department and set
	496	+	out the name of such fire department. Any person who wrongfully o r
	497	+	erroneously certifies that the purchases are for any such fire
	498	+	department or who otherwise violates the provisio ns of this section
	499	+	shall be deemed guilty of a misdemea nor and upon conviction thereof,
	500	+	shall be fined an amount equal to double the amount of sales tax
	501	+	involved or incarcerated for not more than sixty (60) days, or both;
	502	+	18. Complimentary or free tickets for admission to places of
	503	+	amusement, sports, entertai nment, exhibition, display, or other
	504	+	recreational events or activities which are issued through a box
	505	+	office or other entity which is operated by a state institution of
	506	+	higher education with institution al employees or by a municipality
	507	+	with municipal emplo yees;
	508	+	19. The first Fifteen Thousand Dollars ( $15,000.00) each year
	509	+	from sales of tangible personal property by fi re departments
	510	+	organized pursuant to Titles 11, 18, or 19 of the Oklahoma Statutes
	511	+	for the purposes of raising funds for the benefit of the f ire
	512	+	department. Fire departments selling tangi ble personal property for
	513	+	the purposes of raising funds shall be lim ited to no more than six
	514	+	(6) days each year to raise such funds in order to receive the
	515	+	exemption granted by this paragraph;
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	542	+	20. Sales of tangible personal property or services to any Boy s
	543	+	& Girls Clubs of America affiliate in this state which is not
	544	+	affiliated with the Salvation Army and which is exempt from taxation
	545	+	pursuant to the provis ions of the Internal Revenue Code, 26 U.S.C.,
	546	+	Section 501(c)(3);
	547	+	21. Sales of tangible personal prop erty or services to any
	548	+	organization, which takes court-adjudicated juveniles for purposes
	549	+	of rehabilitation, and which is exempt from taxation pursuant to the
	550	+	provisions of the Internal Revenue Code, 26 U.S.C ., Section
	551	+	501(c)(3), provided that at least fi fty percent (50%) of the
	552	+	juveniles served by such organization are c ourt adjudicated and the
	553	+	organization receives state funds in an amount less than ten p ercent
	554	+	(10%) of the annual budget of the organization;
	555	+	22. Sales of tangible personal property or se rvices to:
	556	+	a. any health center as defin ed in Section 254b of Title
	557	+	42 of the United States Code,
	558	+	b. any clinic receiving disbursements of state monies
	559	+	from the Indigent Health Care Revolving Fund pursuant
	560	+	to the provisions of Section 66 of Title 56 of the
	561	+	Oklahoma Statutes,
	562	+	c. any community-based health center which meets all of
	563	+	the following criteria:
	564	+	(1) provides primary care services at no cost to the
	565	+	recipient, and
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	591	+
	592	+	(2) is exempt from taxation pursuant to t he
	593	+	provisions of Section 501(c)(3) of the Inter nal
	594	+	Revenue Code, 26 U.S.C., Section 501(c)(3), and
	595	+	d. any community mental health center as defined in
	596	+	Section 3-302 of Title 43A of the Oklahoma Statutes ;
	597	+	23. Dues or fees including free or complimentary du es or fees
	598	+	which have a value equivalent to the charge that could have
	599	+	otherwise been made, to YMCAs, YWCAs , or municipally-owned
	600	+	recreation centers for the use of facilities and programs;
	601	+	24. The first Fifteen Thousand Dollars ($15,000.00) each year
	602	+	from sales of tangible personal property or service s to or by a
	603	+	cultural organization estab lished to sponsor and promot e
	604	+	educational, charitable, and cultural events for disadvantaged
	605	+	children, and which orga nization is exempt from taxation pursuant to
	606	+	the provisions of the Internal Revenue Code, 26 U.S.C. , Section
	607	+	501(c)(3);
	608	+	25. Sales of tangible personal property or ser vices to museums
	609	+	or other entities which have been accredited by the American
	610	+	Association Alliance of Museums. Any person making purchases o n
	611	+	behalf of any such museum or other entity shall certify, in writing,
	612	+	on the copy of the invoice or sales ticket to be reta ined by the
	613	+	vendor that the purchases are made for and on behalf of such museum
	614	+	or other entity and set out the name of such museum or other entity.
	615	+	Any person who wrongfully or err oneously certifies that the
	616	+
	617	+	ENGR. S. A. TO ENGR. H. B. NO. 36 49 Page 13 1
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	640	+	24
	641	+
	642	+	purchases are for any such museum or other ent ity or who otherwise
	643	+	violates the provisions of this paragraph shall be deemed guilty of
	644	+	a misdemeanor and, upon conviction thereof, shall be fined an amount
	645	+	equal to double the amou nt of sales tax involved or incarcerated for
	646	+	not more than sixty (60) days , or by both such fine and
	647	+	incarceration;
	648	+	26. Sales of tickets for admission by any muse um accredited by
	649	+	the American Association Alliance of Museums. In order to be
	650	+	eligible for the exemption provided by this parag raph, an amount
	651	+	equivalent to the amount of th e tax which would otherwise be
	652	+	required to be collected pursuant to the provisions of Secti on 1350
	653	+	et seq. of this title shal l be separately stated o n the admission
	654	+	ticket and shall be collected and used for th e sole purpose of
	655	+	servicing or aiding in the s ervicing of debt incurred by the museum
	656	+	to effect the construction, enlarging , or renovation of any facility
	657	+	to be used for entertainment, edification , or cultural cultivation
	658	+	to which entry is gained with a pai d admission ticket;
	659	+	27. Sales of tangible pe rsonal property or services occurring
	660	+	on or after June 1, 1995, to children ’s homes which are supported or
	661	+	sponsored by one or more churches, members of which serve as
	662	+	trustees of the home;
	663	+	28. Sales of tangible personal property or services to the
	664	+	organization known as the Disabled American Veterans, Department of
	665	+	Oklahoma, Inc., and subordinate chapters thereof;
	666	+
	667	+	ENGR. S. A. TO ENGR. H. B. NO. 36 49 Page 14 1
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	681	+	15
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	685	+	19
	686	+	20
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	688	+	22
	689	+	23
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	691	+
	692	+	29. Sales of tangible personal proper ty or services to youth
	693	+	camps which are supported or sponsore d by one or more churches,
	694	+	members of which serve as trustees of the organization;
	695	+	30. a. Until July 1, 2022, transfer of tangible personal
	696	+	property made pursuant to Sect ion 3226 of Title 63 of
	697	+	the Oklahoma Statutes by t he University Hospitals
	698	+	Trust, and
	699	+	b. Effective July 1, 2022, transfer of tangibl e personal
	700	+	property or services to or by:
	701	+	(1) the University Hospitals Trust created pur suant
	702	+	to Section 3224 of Title 63 of the Oklahoma
	703	+	Statutes, or
	704	+	(2) nonprofit entities which are exempt from taxation
	705	+	pursuant to the provisions of the Internal
	706	+	Revenue Code of the United States, 26 U.S.C.,
	707	+	Section 501(c)(3), which have entered into a
	708	+	joint operating agreement with the Unive rsity
	709	+	Hospitals Trust;
	710	+	31. Sales of tangible pers onal property or services to a
	711	+	municipality, county, or school district pursuant to a lease or
	712	+	lease-purchase agreement executed between the vendor and a
	713	+	municipality, county, or school district. A copy of the lease or
	714	+	lease-purchase agreement shall be re tained by the vendor;
	715	+
	716	+	ENGR. S. A. TO ENGR. H. B. NO. 36 49 Page 15 1
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	735	+	20
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	739	+	24
	740	+
	741	+	32. Sales of tangible personal property or services to any
	742	+	spaceport user, as defined in the Oklahoma Space Industry
	743	+	Development Act;
	744	+	33. The sale, use, storage, consumption , or distribution in
	745	+	this state, whether by the importer, e xporter, or another person, of
	746	+	any satellite or any associated launch vehicle inc luding components
	747	+	of, and parts and motors for, any such satellite or launch vehicle,
	748	+	imported or caused to be imported into this state for the purpos e of
	749	+	export by means of l aunching into space. This exemption provided by
	750	+	this paragraph shall not be affe cted by:
	751	+	a. the destruction in whole or in part of the satellite
	752	+	or launch vehicle,
	753	+	b. the failure of a launch to occur or be successful, or
	754	+	c. the absence of any transfer or title to, or possession
	755	+	of, the satellite or launch vehicle after launch;
	756	+	34. The sale, lease, use, storage, consumption, or distribution
	757	+	in this state of any space f acility, space propulsion system or
	758	+	space vehicle, satellite , or station of any kind poss essing space
	759	+	flight capacity includi ng components thereof;
	760	+	35. The sale, lease, use, storage, consumption, or distribution
	761	+	in this state of tangible personal property, placed on or used
	762	+	aboard any space facility, space propulsion system or space vehicle,
	763	+	satellite, or station possessing spa ce flight capacity, which is
	764	+	launched into space, irrespective of whether such tangible property
	765	+
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	767	+	2
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	781	+	16
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	789	+	24
	790	+
	791	+	is returned to this state for subse quent use, storage, or
	792	+	consumption in any manner;
	793	+	36. The sale, lease, use, storage, co nsumption, or distribution
	794	+	in this state of tangible personal property meeting th e definition
	795	+	of “section 38 property” as defined in Sections 48(a)(1)(A) and
	796	+	(B)(i) of the Internal Revenue Code of 1986, tha t is an integral
	797	+	part of and used primarily in sup port of space flight; however,
	798	+	section 38 property used in support of space fligh t shall not
	799	+	include general office equipment, any boat, mobile home, motor
	800	+	vehicle, or other vehicle of a class or type requi red to be
	801	+	registered, licensed, titled, or documented in this state or by the
	802	+	United States government, or any other property not s pecifically
	803	+	suited to supporting space activity. The term “in support of space
	804	+	flight”, for purposes of this paragraph, mean s the altering,
	805	+	monitoring, controlling, regulatin g, adjusting, servicing, or
	806	+	repairing of any space facility, space propulsion sys tems or space
	807	+	vehicle, satellite, or station possessing space flight capacity
	808	+	including the components thereof;
	809	+	37. The purchase or lease of machinery and equipment for use a t
	810	+	a fixed location in this state, whi ch is used exclusively in the
	811	+	manufacturing, processing, compounding, or producing of any space
	812	+	facility, space propulsion system or sp ace vehicle, satellite, or
	813	+	station of any kind possessing sp ace flight capacity. Provided, the
	814	+	exemption provided for in this paragraph shall not be allowed unless
	815	+
	816	+	ENGR. S. A. TO ENGR. H. B. NO. 36 49 Page 17 1
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	840	+
	841	+	the purchaser or lessee signs an affidavit stating that the item or
	842	+	items to be exempted are for the exclusive use designated herein.
	843	+	Any person furnishing a false affidavit to the vendor for the
	844	+	purpose of evading payment of any tax imposed by Section 13 54 of
	845	+	this title shall be subject to the penalties provided by law . As
	846	+	used in this paragra ph, “machinery and equipment” means “section 38
	847	+	property” as defined in Sections 48 (a)(1)(A) and (B)(i) of the
	848	+	Internal Revenue Code of 1986, which is used as an in tegral part of
	849	+	the manufacturing, processing, compounding, or producing of items of
	850	+	tangible personal property. Such term includes parts and
	851	+	accessories only to the extent th at the exemption thereof is
	852	+	consistent with the provisions of this paragraph;
	853	+	38. The amount of a surcharge or any other amount which is
	854	+	separately stated on an admission t icket which is imposed,
	855	+	collected, and used for the sole pur pose of constructing,
	856	+	remodeling, or enlarging facilities of a public trust having a
	857	+	municipality or county as its sole beneficiary;
	858	+	39. Sales of tangible personal property or services which are
	859	+	directly used in or for the benefit of a state park in this state,
	860	+	which are made to an organization which is exempt from taxation
	861	+	pursuant to the provisions of the Internal Revenue Code, 26 U.S.C.,
	862	+	Section 501(c)(3) and which is organized primarily for the purpose
	863	+	of supporting one or more state parks located in t his state;
	864	+
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	883	+	19
	884	+	20
	885	+	21
	886	+	22
	887	+	23
	888	+	24
	889	+
	890	+	40. The sale, lease, or use of parking privileges by an
	891	+	institution of The Oklahoma State Sy stem of Higher Education;
	892	+	41. Sales of tangible personal property or services for use on
	893	+	campus or school construction projects for the benefit of
	894	+	institutions of The Oklahom a State System of Higher Education,
	895	+	private institutions of higher education accr edited by the Oklahoma
	896	+	State Regents for Higher Education, or any public school or school
	897	+	district when such projects are financed by or through the use of
	898	+	nonprofit entities which are exempt from taxation pursuant to the
	899	+	provisions of the Internal Revenue Code, 26 U.S.C., Section
	900	+	501(c)(3);
	901	+	42. Sales of tangible personal property or services by an
	902	+	organization which is exempt from taxation pursuant to t he
	903	+	provisions of the In ternal Revenue Code, 26 U.S.C., Section
	904	+	501(c)(3), in the course of conducting a national championship
	905	+	sports event, but only if all or a portion of the payment in
	906	+	exchange therefor would qualify as the receipt of a qualified
	907	+	sponsorship payment described in Internal Revenue Code, 26 U.S.C.,
	908	+	Section 513(i). Sales exempted pursuant to this paragraph shall be
	909	+	exempt from all Oklahoma sales, use, excise , and gross receipts
	910	+	taxes;
	911	+	43. Sales of tangible personal property or services to o r by an
	912	+	organization which:
	913	+
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	937	+	24
	938	+
	939	+	a. is exempt from taxation pursuant to the provisions of
	940	+	the Internal Revenue Code, 26 U.S.C., Section
	941	+	501(c)(3),
	942	+	b. is affiliated with a comprehensive university wit hin
	943	+	The Oklahoma State System of Higher Education, and
	944	+	c. has been organized primaril y for the purpose of
	945	+	providing education and teacher training and
	946	+	conducting events relating to robotics;
	947	+	44. The first Fifteen Thousand Dollars ($15,000.00) each year
	948	+	from sales of tangible p ersonal property to or by youth athletic
	949	+	teams which are part o f an athletic organization exempt from
	950	+	taxation pursuant to the provisions of the Internal Revenue Code, 26
	951	+	U.S.C., Section 501(c)(4), for the purposes of raising funds for the
	952	+	benefit of the team;
	953	+	45. Sales of tickets for admission to a collegiate athlet ic
	954	+	event that is held in a facility owned or operated by a municipality
	955	+	or a public trust of which the municipality is the sole beneficiary
	956	+	and that actually determines or is part of a tourname nt or
	957	+	tournament process for determining a conference tournamen t
	958	+	championship, a conference championship, or a national championship;
	959	+	46. Sales of tangible personal property or services to or by an
	960	+	organization which is exempt fr om taxation pursuant to th e
	961	+	provisions of the Internal Revenue Cod e, 26 U.S.C., Section
	962	+
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	987	+
	988	+	501(c)(3) and is operating the Oklahoma City National Memorial and
	989	+	Museum, an affiliate of the National Park System;
	990	+	47. Sales of tangible personal property or servic es to
	991	+	organizations which a re exempt from federal taxation pursuant to the
	992	+	provisions of Section 501(c)(3) of the Internal Revenue Code, 26
	993	+	U.S.C., Section 501(c)(3), the memberships of which are limited to
	994	+	honorably discharged veterans, and which furnish financial support
	995	+	to area veterans’ organizations to be used for th e purpose of
	996	+	constructing a memorial or museum;
	997	+	48. Sales of tangible personal property or services on or after
	998	+	January 1, 2003, to an organization which is exempt from taxation
	999	+	pursuant to the provisions of the Int ernal Revenue Code, 26 U.S.C.,
	1000	+	Section 501(c)(3) that is expend ing monies received from a private
	1001	+	foundation grant in conjunction with expenditu res of local sales tax
	1002	+	revenue to construct a local public library;
	1003	+	49. Sales of tangible personal property or services to a state
	1004	+	that borders this st ate or any political su bdivision of that state,
	1005	+	but only to the extent that the other state or political subdivision
	1006	+	exempts or does not impose a tax on similar sales of items to this
	1007	+	state or a political subdivision of this state;
	1008	+	50. Effective July 1, 2005, sales of tangible personal property
	1009	+	or services to the Career Technology Student Organizations unde r the
	1010	+	direction and supervision of the Oklahoma Department of Career and
	1011	+	Technology Education;
	1012	+
	1013	+	ENGR. S. A. TO ENGR. H. B. NO. 36 49 Page 21 1
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	1032	+	20
	1033	+	21
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	1037	+
	1038	+	51. Sales of tangible personal property to a public trus t
	1039	+	having either a singl e city, town or county or multiple cities,
	1040	+	towns or counties, or combination thereof as beneficiary or
	1041	+	beneficiaries or a nonprofit organization which is exempt fr om
	1042	+	taxation pursuant to the pro visions of the Internal Revenue Code, 2 6
	1043	+	U.S.C., Section 501(c )(3) for the purpose of constructing
	1044	+	improvements to or expanding a hospital or n ursing home owned and
	1045	+	operated by any such public trust or nonprofit entity prior to July
	1046	+	1, 2008, in counties wi th a population of less than one hundre d
	1047	+	thousand (100,000) pe rsons, according to the most recent Federal
	1048	+	Decennial Census. As used in this paragraph, “constructing
	1049	+	improvements to or expanding” shall not mean any expense fo r routine
	1050	+	maintenance or genera l repairs and shall require a project c ost of
	1051	+	at least One Hundred Thousand Dollars ($100,000.00). For purposes
	1052	+	of this paragraph, sales made to a contractor or subcontractor that
	1053	+	enters into a contractual relationship with a public trust or
	1054	+	nonprofit entity as described by this paragraph shal l be considered
	1055	+	sales made to the public trust or nonprofit entity. The exemption
	1056	+	authorized by this pa ragraph shall be administered in the form of a
	1057	+	refund from the sales tax revenues apportioned pursuant to Section
	1058	+	1353 of this title and the vendor shal l be required to collec t the
	1059	+	sales tax otherwise applicable to the transaction. The purchaser
	1060	+	may apply for a refund of the sales tax paid in the manner
	1061	+	prescribed by this paragraph . Within thirty (30) days after th e end
	1062	+
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	1087	+
	1088	+	of each fiscal year, any purchase r that is entitled to m ake
	1089	+	application for a refund based upon the exempt treatment authorized
	1090	+	by this paragraph may file an application for refund of the sales
	1091	+	taxes paid during such pr eceding fiscal year. The Tax Commission
	1092	+	shall prescribe a form for pu rposes of making the ap plication for
	1093	+	refund. The Tax Commission shall determine whether or not the tota l
	1094	+	amount of sales tax exemptions claimed by all purchasers is equal to
	1095	+	or less than Six Hundred Fifty Thousand Do llars ($650,000.00). If
	1096	+	such claims are less than or equal to that amount, the Tax
	1097	+	Commission shall make refunds to the purchasers in the full amount
	1098	+	of the documented and verified sales tax amounts. If such claims by
	1099	+	all purchasers are in excess of Six Hundred Fifty Thousand Dollars
	1100	+	($650,000.00), the Tax Commissi on shall determine the amount of each
	1101	+	purchaser’s claim, the total amount of all claims by all purchasers,
	1102	+	and the percentage each purchaser’s claim amount bears t o the total.
	1103	+	The resulting percentage determined for each purchaser s hall be
	1104	+	multiplied by Six Hundred Fifty Thousand Dollars ($650,000.00) to
	1105	+	determine the amount of refund able sales tax to be paid to each
	1106	+	purchaser. The pro rata refund amount shall be the only method to
	1107	+	recover sales taxes paid during the preceding fisca l year and no
	1108	+	balance of any sales taxes paid on a pro rata basis shall be the
	1109	+	subject of any subsequent refund claim pursuant to this paragraph;
	1110	+	52. Effective July 1, 2006, sales of t angible personal property
	1111	+	or services to any organization which assists , trains, educates, and
	1112	+
	1113	+	ENGR. S. A. TO ENGR. H. B. NO. 36 49 Page 23 1
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	1137	+
	1138	+	provides housing for physically and mentally handicapped persons and
	1139	+	which is exempt from taxation pursuant to the provisions of the
	1140	+	Internal Revenue Code, 26 U. S.C., Section 501(c)(3) and that
	1141	+	receives at least eighty-five percent (85%) of its annual bud get
	1142	+	from state or federal funds. In order to receive the benefit of the
	1143	+	exemption authorized by this paragraph, the taxpayer shall be
	1144	+	required to make payment of the applicable sales tax at the time of
	1145	+	sale to the vendor in the mann er otherwise required b y law.
	1146	+	Notwithstanding any other provision of the Oklahoma Uniform Tax
	1147	+	Procedure Code to the contrary, the taxpayer shall be authorized to
	1148	+	file a claim for refun d of sales taxes paid that quali fy for the
	1149	+	exemption authorized by this paragraph for a period of one (1) year
	1150	+	after the date of the sale transaction. The taxpayer shall be
	1151	+	required to provide documentation as may be prescribed by the
	1152	+	Oklahoma Tax Commiss ion in support of the refund cla im. The total
	1153	+	amount of sales tax qual ifying for exempt treat ment pursuant to this
	1154	+	paragraph shall not exceed One Hundred Seventy -five Thousand Dollars
	1155	+	($175,000.00) each fiscal year. Claims for refund shall be
	1156	+	processed in the order in which such claims are received by the
	1157	+	Oklahoma Tax Commission. If a claim otherwise timely filed exceeds
	1158	+	the total amount of refunds payable for a fiscal year, such claim
	1159	+	shall be barred;
	1160	+	53. The first Two Thousand Dollars ($2,000.00) eac h year of
	1161	+	sales of tangible perso nal property or services to, by, or for the
	1162	+
	1163	+	ENGR. S. A. TO ENGR. H. B. NO. 36 49 Page 24 1
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	1187	+
	1188	+	benefit of a qualified neighborhood watch organization that is
	1189	+	endorsed or supported by or working directly with a law enforcement
	1190	+	agency with jurisdiction in the area in which th e neighborhood watch
	1191	+	organization is located. As used in this paragraph , “qualified
	1192	+	neighborhood watch organization” means an organization that is a
	1193	+	not-for-profit corporation under the laws of the State of Oklahoma
	1194	+	this state that was created to help prevent crimin al activity in an
	1195	+	area through community involvement and inte raction with local law
	1196	+	enforcement and which is one of the first two thousand organizations
	1197	+	which makes application to the Oklahoma Tax Commission for the
	1198	+	exemption after March 29, 2006;
	1199	+	54. Sales of tangible personal property to a nonprofit
	1200	+	organization, exempt from taxation p ursuant to the provisions of the
	1201	+	Internal Revenue Code, 26 U.S.C., Section 501(c) (3), organized
	1202	+	primarily for the purpose of providing services to homeless persons
	1203	+	during the day and located in a metropoli tan area with a population
	1204	+	in excess of five hundre d thousand (500,000) persons according to
	1205	+	the latest Federal Decennial Census . The exemption authorized by
	1206	+	this paragraph shall be applicable to sales of tangible persona l
	1207	+	property to a qualified entity o ccurring on or after January 1,
	1208	+	2005;
	1209	+	55. Sales of tangible personal property or services to or by an
	1210	+	organization which is exempt from taxation pursuant to the
	1211	+	provisions of the Internal Revenue Code, 26 U.S.C., Section
	1212	+
	1213	+	ENGR. S. A. TO ENGR. H. B. NO. 36 49 Page 25 1
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	1237	+
	1238	+	501(c)(3) for events the principal purpose of which is to prov ide
	1239	+	funding for the preservation of wetlands and habitat for wild ducks;
	1240	+	56. Sales of tangible personal property or services to or by an
	1241	+	organization which is exempt from taxation pursuant to the
	1242	+	provisions of the Internal Reve nue Code, 26 U.S.C., Section
	1243	+	501(c)(3) for events t he principal purpose of which is to provide
	1244	+	funding for the preservation and cons ervation of wild turkeys;
	1245	+	57. Sales of tangible personal property or services to an
	1246	+	organization which:
	1247	+	a. is exempt from taxation pursuant to the prov isions of
	1248	+	the Internal Revenue Code, 26 U.S.C., Section
	1249	+	501(c)(3), and
	1250	+	b. is part of a network of commun ity-based, autonomous
	1251	+	member organizations that meets the following
	1252	+	criteria:
	1253	+	(1) serves people with workplace disadvantages and
	1254	+	disabilities by providi ng job training and
	1255	+	employment services, as well as job placement
	1256	+	opportunities and post -employment support,
	1257	+	(2) has locations in the United States and at least
	1258	+	twenty other countries,
	1259	+	(3) collects donated clothing and household goods to
	1260	+	sell in retail stores and provides contra ct labor
	1261	+	services to business and government, and
	1262	+
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	1287	+
	1288	+	(4) provides documentation to t he Oklahoma Tax
	1289	+	Commission that over seventy-five percent (75%)
	1290	+	of its revenues are channeled into employment,
	1291	+	job training and placement programs , and other
	1292	+	critical community services;
	1293	+	58. Sales of tickets made on or after September 21, 2005, and
	1294	+	complimentary or free tickets for admission issued on or after
	1295	+	September 21, 2005, whic h have a value equivalent to the charge that
	1296	+	would have otherwise been made, for admission to a professional
	1297	+	athletic event in which a team in the National Basketball
	1298	+	Association is a participant, which is held in a facility owned or
	1299	+	operated by a municipa lity, a county, or a public trust of which a
	1300	+	municipality or a county i s the sole beneficiary, and sales of
	1301	+	tickets made on or after July 1, 2007, and complimentary or free
	1302	+	tickets for admission issued on or after July 1, 2007, which have a
	1303	+	value equivalent to the charge that would have otherwise be en made,
	1304	+	for admission to a professional athletic event in which a team in
	1305	+	the National Hockey League is a participant, which is he ld in a
	1306	+	facility owned or operated by a municipality, a county, or a public
	1307	+	trust of which a municipality or a county is the sole beneficiary;
	1308	+	59. Sales of tickets for admiss ion and complimentary or free
	1309	+	tickets for admission which have a value equivalent to the charge
	1310	+	that would have otherwise been made to a professional sporting even t
	1311	+	involving ice hockey, baseball, basketbal l, football or arena
	1312	+
	1313	+	ENGR. S. A. TO ENGR. H. B. NO. 36 49 Page 27 1
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	1337	+
	1338	+	football, or soccer. As used in this paragraph, “professional
	1339	+	sporting event” means an organized athletic com petition between
	1340	+	teams that are members of an organized league or association with
	1341	+	centralized management, other than a natio nal league or national
	1342	+	association, that imposes r equirements for participation in the
	1343	+	league upon the teams, the individual athlet es, or both, and which
	1344	+	uses a salary structure to compensate the athletes;
	1345	+	60. Sales of tickets for admission to an annual e vent sponsored
	1346	+	by an educational and charitable or ganization of women which is
	1347	+	exempt from taxation pursuant to the provisions of t he Internal
	1348	+	Revenue Code, 26 U.S.C., Section 501(c)(3) and has as its mission
	1349	+	promoting volunteerism, developing the potentia l of women, and
	1350	+	improving the community through th e effective action and leadership
	1351	+	of trained volunteers;
	1352	+	61. Sales of tangible personal property or services to an
	1353	+	organization, which is exempt from taxation pur suant to the
	1354	+	provisions of the Internal Rev enue Code, 26 U.S.C., Sectio n
	1355	+	501(c)(3), and which is itself a member of an organization which is
	1356	+	exempt from taxation pursuant to the provisions of the Internal
	1357	+	Revenue Code, 26 U.S.C., Section 501(c)(3), if the membership
	1358	+	organization is primarily engage d in advancing the purposes of its
	1359	+	member organizations through fundraising, public awareness, or other
	1360	+	efforts for the benefit of its member organizations, and if the
	1361	+	member organization is primarily engaged eithe r in providing
	1362	+
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	1387	+
	1388	+	educational services and pr ograms concerning health-related diseases
	1389	+	and conditions to individuals suffering from such health-related
	1390	+	diseases and conditions or their caregivers and family members or
	1391	+	support to such individuals, or in health -related research as to
	1392	+	such diseases and conditions, or both. In order to qualify for the
	1393	+	exemption authorized by this paragraph, the member nonprofit
	1394	+	organization shall b e required to provide proof to the Oklahoma Tax
	1395	+	Commission of its membership status in the membership organization;
	1396	+	62. Sales of tangible personal prope rty or services to or by an
	1397	+	organization which is part of a national volunteer women ’s service
	1398	+	organization dedicated to promoting patriotism, preserving American
	1399	+	history, and securing better education for children and which has at
	1400	+	least 168,000 members in 3,000 chapters across the United States;
	1401	+	63. Sales of tangible personal property or services to or by a
	1402	+	YWCA or YMCA organization which is part of a national nonprofit
	1403	+	community service organization working to meet the health and social
	1404	+	service needs of its members across the United States;
	1405	+	64. Sales of tangible personal property or services to or by a
	1406	+	veteran’s organization which is exempt from taxation pursuant to the
	1407	+	provisions of the Internal Revenue Code, 26 U.S.C., Secti on
	1408	+	501(c)(19) and which is k nown as the Veterans o f Foreign Wars of the
	1409	+	United States, Oklahoma Chapters;
	1410	+	65. Sales of boxes of fo od by a church or by an organization,
	1411	+	which is exempt from taxation pursuant to the provisions of the
	1412	+
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	1437	+
	1438	+	Internal Revenue Code, 26 U.S.C., Section 501(c)(3) . To qualify
	1439	+	under the provisions of this paragraph, the organization must be
	1440	+	organized for the primar y purpose of feeding needy individuals or to
	1441	+	encourage volunteer service by requ iring such service in order to
	1442	+	purchase food. These boxes shall only con tain edible staple foo d
	1443	+	items;
	1444	+	66. Sales of tangible personal property or services to any
	1445	+	person with whom a church has duly entered into a construction
	1446	+	contract, necessary for carr ying out such contract or to any
	1447	+	subcontractor to such a construction contract;
	1448	+	67. Sales of tangible personal property or services used
	1449	+	exclusively for charitable or education al purposes, to or by an
	1450	+	organization which:
	1451	+	a. is exempt from taxation pursu ant to the provisions of
	1452	+	the Internal Revenue Co de, 26 U.S.C., Section
	1453	+	501(c)(3),
	1454	+	b. has filed a Not-for-Profit Certificate of
	1455	+	Incorporation in this state, and
	1456	+	c. is organized for the purpose of:
	1457	+	(1) providing training and education to
	1458	+	developmentally disabled individuals,
	1459	+	(2) educating the community ab out the rights,
	1460	+	abilities, and strengths of develo pmentally
	1461	+	disabled individuals, and
	1462	+
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	1487	+
	1488	+	(3) promoting unity among developmentally dis abled
	1489	+	individuals in their community and geographic
	1490	+	area;
	1491	+	68. Sales of tangible personal property or services to any
	1492	+	organization which is a shelter for abused, neglected, or abandoned
	1493	+	children and which is exempt from taxation pursuant to the
	1494	+	provisions of the Internal Revenue Code, 26 U.S.C., Section
	1495	+	501(c)(3); provided, until July 1, 2008, such exemption shall apply
	1496	+	only to eligible shelters for children from birth to age t welve (12)
	1497	+	and after July 1, 2008, such exemption shall apply to eligible
	1498	+	shelters for children from birth to age eighteen (18);
	1499	+	69. Sales of tangible personal property or services to a child
	1500	+	care center which is licensed pursuant to the Oklahoma Child Ca re
	1501	+	Facilities Licensing Act and which:
	1502	+	a. possesses a 3-star rating from the Depa rtment of Human
	1503	+	Services Reaching for the Stars Program or a national
	1504	+	accreditation, and
	1505	+	b. allows on-site universal prekinde rgarten education to
	1506	+	be provided to four-year-old children through a
	1507	+	contractual agreement with any public school or school
	1508	+	district.
	1509	+	For the purposes of this paragraph, sales made to any person,
	1510	+	firm, agency, or entity that has entered previously into a
	1511	+	contractual relationship with a child care center f or construction
	1512	+
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	1537	+
	1538	+	and improvement of buildings and other structures owned by the ch ild
	1539	+	care center and operated for educational purposes shall be
	1540	+	considered sales made to a child care center . Any such person,
	1541	+	firm, agency, or entity making purchases on beha lf of a child care
	1542	+	center shall certify, in writing, on the copy of the invoice o r
	1543	+	sales ticket the nature of the purchase. Any such person, or person
	1544	+	acting on behalf of a firm, agency , or entity making purchases on
	1545	+	behalf of a child care center in viola tion of this paragraph shall
	1546	+	be guilty of a misdemeanor and upon conviction there of shall be
	1547	+	fined an amount equal to double the amount of sales tax involved or
	1548	+	incarcerated for not more than sixty (60) day s or both;
	1549	+	70. a. Sales of tangible personal prope rty to a service
	1550	+	organization of mothers who have children who are
	1551	+	serving or who have served in the military, which
	1552	+	service organization is exempt from taxation pursuant
	1553	+	to the provisions of the Internal R evenue Code, 26
	1554	+	U.S.C., Section 501(c)(19) and whi ch is known as the
	1555	+	Blue Star Mothers of America, Inc. The exemption
	1556	+	provided by this paragraph shall only apply to the
	1557	+	purchase of tangible personal property actually sent
	1558	+	to United States military personn el overseas who are
	1559	+	serving in a combat zone and n ot to any other tangible
	1560	+	personal property purchased by the organization .
	1561	+	Provided, this exemption shall not app ly to any sales
	1562	+
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	1587	+
	1588	+	tax levied by a city, town, county, or any other
	1589	+	jurisdiction in this state.
	1590	+	b. The exemption authorized by this paragraph shal l be
	1591	+	administered in the form of a refund from the sales
	1592	+	tax revenues apportioned pursuant to Section 1353 of
	1593	+	this title, and the vendor shall be requ ired to
	1594	+	collect the sales tax otherwise applicable to th e
	1595	+	transaction. The purchaser may apply for a refu nd of
	1596	+	the state sales tax paid in the manner prescribed by
	1597	+	this paragraph. Within sixty (60) days after the end
	1598	+	of each calendar quarter, any purchas er that is
	1599	+	entitled to make application for a refund bas ed upon
	1600	+	the exempt treatment authorized by this pa ragraph may
	1601	+	file an application for refund of the state sales
	1602	+	taxes paid during such preceding calendar quarter .
	1603	+	The Tax Commission shall prescribe a form for purposes
	1604	+	of making the application for refund.
	1605	+	c. A purchaser who applies for a refund pursuant to this
	1606	+	paragraph shall certify that the items were actually
	1607	+	sent to military per sonnel overseas in a combat zone .
	1608	+	Any purchaser that applies for a refund for the
	1609	+	purchase of items that are not authorized for
	1610	+	exemption under this paragraph shall be subjec t to a
	1611	+
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	1636	+
	1637	+	penalty in the amount of Five Hundred Dollars
	1638	+	($500.00);
	1639	+	71. Sales of food and snack items to or by an or ganization
	1640	+	which is exempt from tax ation pursuant to the provisions of the
	1641	+	Internal Revenue Code, 26 U.S.C., Section 501(c)(3), whose primary
	1642	+	and principal purpose is providing funding for scholarships in the
	1643	+	medical field;
	1644	+	72. Sales of tangible personal property or services for use
	1645	+	solely on construction projects for organizations which are exem pt
	1646	+	from taxation pursuant to the provisions of the Internal Revenue
	1647	+	Code, 26 U.S.C., Section 501(c)(3) and whose purpose is providi ng
	1648	+	end-of-life care and access t o hospice services to low-income
	1649	+	individuals who live in a facility owned by the organization . The
	1650	+	exemption provided by this paragraph applie s to sales to the
	1651	+	organization as well as to sales to any person with whom the
	1652	+	organization has duly entered into a construction contract,
	1653	+	necessary for carrying out such contract or to any subcontractor to
	1654	+	such a construction contract. Any person making purchases on behalf
	1655	+	of such organization shall certify, in writing, on the copy o f the
	1656	+	invoice or sales ticket to be retained by the vendor that th e
	1657	+	purchases are made for and on behalf of such organization and set
	1658	+	out the name of such organization. Any person who wrongfully or
	1659	+	erroneously certifies that purchases are for any of the a bove-named
	1660	+	organizations or who otherwise violates this section sh all be guilty
	1661	+
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	1686	+
	1687	+	of a misdemeanor and upon conviction thereof shall be fined an
	1688	+	amount equal to double the amoun t of sales tax involved or
	1689	+	incarcerated for not more than sixty (60) days or both ;
	1690	+	73. Sales of tickets for admi ssion to events held by
	1691	+	organizations exempt from taxation pursuant to the provisions of the
	1692	+	Internal Revenue Code, 26 U.S.C., Section 501(c)(3 ) that are
	1693	+	organized for the purpose of supporting general hospitals licensed
	1694	+	by the State Department of Health;
	1695	+	74. Sales of tangible personal property or services:
	1696	+	a. to a foundation which is exempt from taxation pursuant
	1697	+	to the provisions of the Intern al Revenue Code, 26
	1698	+	U.S.C., Section 501(c)(3) and which raises tax -
	1699	+	deductible contributions in support of a wide range of
	1700	+	firearms-related public interest activities of the
	1701	+	National Rifle Association of Ame rica and other
	1702	+	organizations that defend and foste r Second Amendment
	1703	+	rights, and
	1704	+	b. to or by a grassroots fundraising program for s ales
	1705	+	related to events to raise funds for a foundation
	1706	+	meeting the qualifications of subparagraph a of this
	1707	+	paragraph;
	1708	+	75. Sales by an organization or entity which is exempt from
	1709	+	taxation pursuant to the provisions of the Internal Revenue Code, 26
	1710	+	U.S.C., Section 501(c)(3) which are rel ated to a fundraising event
	1711	+
	1712	+	ENGR. S. A. TO ENGR. H. B. NO. 36 49 Page 35 1
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	1714	+	3
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	1735	+	24
	1736	+
	1737	+	sponsored by the organization or entity when the event does not
	1738	+	exceed any five (5) consecutive days and when the s ales are not in
	1739	+	the organization’s or the entity’s regular course of business .
	1740	+	Provided, the exemption provided in this paragraph shall be li mited
	1741	+	to tickets sold for admittance to the fundraising event an d items
	1742	+	which were donated to the organization or entity for sale at the
	1743	+	event;
	1744	+	76. Effective November 1, 2017, sales of tangible personal
	1745	+	property or services to an organization which is ex empt from
	1746	+	taxation pursuant to the provisions of the Internal Rev enue Code, 26
	1747	+	U.S.C., Section 501(c)(3) and operat es as a collaborative model
	1748	+	which connects community agencies in one location to serve
	1749	+	individuals and families a ffected by violence and wher e victims have
	1750	+	access to services and advocacy at no cost to the victim;
	1751	+	77. Effective July 1, 2018, sales of tang ible personal property
	1752	+	or services to or by an association which is exempt from t axation
	1753	+	pursuant to the provisio ns of the Internal Revenue Code, 26 U.S.C.,
	1754	+	Section 501(c)(19) and which is known as the Nati onal Guard
	1755	+	Association of Oklahoma;
	1756	+	78. Effective July 1, 2018, sales of tangible personal property
	1757	+	or services to or by an associ ation which is exempt from taxat ion
	1758	+	pursuant to the provisions of the Internal Revenue Code, 26 U.S.C.,
	1759	+	Section 501(c)(4) and which is known as the Marine Corps League of
	1760	+	Oklahoma;
	1761	+
	1762	+	ENGR. S. A. TO ENGR. H. B. NO. 36 49 Page 36 1
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	1785	+	24
	1786	+
	1787	+	79. Sales of tangible personal property or services to the
	1788	+	American Legion, whether the purchase is made b y the entity
	1789	+	chartered by the United States Congress or is an entity organized
	1790	+	under the laws of this or another state pursuant to the authorit y of
	1791	+	the national American Legion organization;
	1792	+	80. Sales of tangible personal p roperty or services to or by an
	1793	+	organization which is:
	1794	+	a. exempt from taxation pursuant to the provisions of the
	1795	+	Internal Revenue Code, 26 U.S.C., Section 501(c)(3),
	1796	+	b. verified with a letter from the MIT Fab Foundation as
	1797	+	an official member of the Fab Lab Network in
	1798	+	compliance with the Fab Charter, and
	1799	+	c. able to provide documentation that its primary and
	1800	+	principal purpose is t o provide community access to
	1801	+	advanced 21st centur y manufacturing and digital
	1802	+	fabrication tools for science, technology,
	1803	+	engineering, art, and math (STEAM) learning skills,
	1804	+	developing inventions, creating and sustaining
	1805	+	businesses, and producing personaliz ed products;
	1806	+	81. Effective November 1, 2021, sale s of tangible personal
	1807	+	property or services used solely for construction and remo deling
	1808	+	projects to an organizatio n which is exempt from taxation pursuant
	1809	+	to the provisions of the Internal Revenue Code, 26 U.S.C., Section
	1810	+	501(c)(3), and which meets the fol lowing requirements:
	1811	+
	1812	+	ENGR. S. A. TO ENGR. H. B. NO. 36 49 Page 37 1
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	1836	+
	1837	+	a. its primary purpose is to construct or remodel and
	1838	+	sell affordable housing and provide hom eownership
	1839	+	education to residents of Oklahoma that have an income
	1840	+	that is below one hundred percent (100%) of the Family
	1841	+	Median Income guideli nes as defined by the U.S.
	1842	+	Department of Housing and Urban Development,
	1843	+	b. it conducts its activities in a manner that serves
	1844	+	public or charitable purposes, rather than commercial
	1845	+	purposes,
	1846	+	c. it receives funding and revenue and charges fees in a
	1847	+	manner that does not incentivize it or its employees
	1848	+	to act other than in the best interes ts of its
	1849	+	clients, and
	1850	+	d. it compensates its employees in a manner that does not
	1851	+	incentivize employees to act other than in t he best
	1852	+	interests of its clients;
	1853	+	82. Effective November 1, 2021, sales of tangible personal
	1854	+	property or services to a nonprofit e ntity, organized pursuant to
	1855	+	Oklahoma law before January 1, 2022, exempt from federal income
	1856	+	taxation pursuant to Section 501 (c) of the Internal Revenue Code of
	1857	+	1986, as amended, the principal functions of which are to provide
	1858	+	assistance to natural persons following a disaster, with progr am
	1859	+	emphasis on repair or restoration to single -family residential
	1860	+	dwellings or the construct ion of a replacement single-family
	1861	+
	1862	+	ENGR. S. A. TO ENGR. H. B. NO. 36 49 Page 38 1
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	1883	+	22
	1884	+	23
	1885	+	24
	1886	+
	1887	+	residential dwelling. As used in this paragraph, “disaster” means
	1888	+	damage to property with or wi thout accompanying injury to pers ons
	1889	+	from heavy rain, high winds, tornadic winds, drought, wildfire,
	1890	+	snow, ice, geologic dist urbances, explosions, chemical accidents or
	1891	+	spills, and other events causing damage to property on a large
	1892	+	scale. For purposes of this paragraph, an entity that ex pended at
	1893	+	least seventy-five percent (75%) of its funds on the restoration to
	1894	+	single-family housing following a disaster, including related
	1895	+	general and administrative expenses, shall be eligible for the
	1896	+	exemption authorized by this paragraph; and
	1897	+	83. Until July 1, 2022, sales of tangible personal property or
	1898	+	services for use in a clinical practi ce or medical facility operated
	1899	+	by an organization which is exempt from taxation pursuant to the
	1900	+	provisions of the Internal Revenue Code of the United States, 26
	1901	+	U.S.C., Section 501(c)(3), and which has entered into a joint
	1902	+	operating agreement with the Uni versity Hospitals Trust created
	1903	+	pursuant to Section 3224 of Title 63 of the Oklahoma Statutes. The
	1904	+	exemption provided by this para graph shall be limited to the
	1905	+	purchase of tangible personal property and services for use in
	1906	+	clinical practices or medical fa cilities acquired or leased by the
	1907	+	organization from the University Hospitals Authority, University
	1908	+	Hospitals Trust, or the Univers ity of Oklahoma on or after June 1,
	1909	+	2021; and
	1910	+
	1911	+	ENGR. S. A. TO ENGR. H. B. NO. 36 49 Page 39 1
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	1929	+	19
	1930	+	20
	1931	+	21
	1932	+	22
	1933	+	23
	1934	+	24
	1935	+
	1936	+	84. Effective July 1, 2022, sales of tangible personal property
	1937	+	or services to an organization which is exem pt from taxation
	1938	+	pursuant to the provisions of the Inter nal Revenue Code, 26 U.S.C.,
	1939	+	Section 501(c)(3) and which provides support t o veterans, active
	1940	+	duty members of the Armed Forces, reservists , and members of the
	1941	+	National Guard to assist with the transiti on to civilian life and
	1942	+	which provides documentation to the Oklahoma Tax Commission that
	1943	+	over seventy percent (70%) of its revenue is expended on support for
	1944	+	transition to civilian life .
	1945	+	SECTION 2. This act shall become effective July 1, 2022.
	1946	+	SECTION 3. It being immediately necessary for the preservation
	1947	+	of the public peace, health or safety, an emergency is hereby
	1948	+	declared to exist, by reason whereof this act shall tak e effect and
	1949	+	be in full force from and after its passage and approval."
	1950	+
	1951	+
	1952	+	Passed the Senate the 25th day of April, 2022.
	1953	+
	1954	+
	1955	+
	1956	+	Presiding Officer of the Senate
	1957	+
	1958	+
	1959	+	Passed the House of Representatives the ____ day of __________,
	1960	+	2022.
	1961	+
	1962	+
	1963	+
	1964	+	Presiding Officer of the House
	1965	+	of Representatives
	1966	+
	1967	+	ENGR. H. B. NO. 3649 Page 1 1
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	1991	+
	1992	+	ENGROSSED HOUSE
	1993	+	BILL NO. 3649 By: Dills, Phillips, and
	1994	+	McDugle of the House
	1995	+
	1996	+	and
	1997	+
	1998	+	Pemberton of the Senate
	1999	+
	2000	+
	2001	+
	2002	+
	2003	+
	2004	+
	2005	+
	2006	+	[ revenue and taxation - sales tax exemptions for
	2007	+	certain veteran service organizations - effective
	2008	+	date -
	2009	+	emergency ]
	2010	+
	2011	+
	2012	+
	2013	+
	2014	+	BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
	2015	+	SECTION 4. AMENDATORY 68 O.S. 2021, Section 1356 , is
	2016	+	amended to read as follows:
	2017	+	Section 1356. Exemptions - Governmental and nonprofit entities.
	2018	+	There are hereby specifically exempted fro m the tax levied by
	2019	+	Section 1350 et seq. of this title :
	2020	+	1. Sale of tangible personal property or services to the United
	2021	+	States government or to the State of Okl ahoma, any political
	2022	+	subdivision of this state or any agency of a political subdivision
	2023	+	of this state; provided, all sales to contractors in connecti on with
	2024	+	the performance of any contract with the United States governme nt,
	2025	+
	2026	+	ENGR. H. B. NO. 3649 Page 2 1
	2027	+	2
	2028	+	3
	2029	+	4
	2030	+	5
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	2049	+	24
	2050	+
	2051	+	State of Oklahoma or any of its political subdivisions shall not be
	2052	+	exempted from the tax levied by Section 1350 et seq. of thi s title,
	2053	+	except as hereinafter provided;
	2054	+	2. Sales of property to agents appointed by or under contract
	2055	+	with agencies or inst rumentalities of the United States g overnment
	2056	+	if ownership and possession of such property transfers immediately
	2057	+	to the United States government;
	2058	+	3. Sales of property to agents appoint ed by or under contract
	2059	+	with a political subdivision of this state if t he sale of such
	2060	+	property is associat ed with the development of a qualified federal
	2061	+	facility, as provided in the Oklahoma Federal Fa cilities Development
	2062	+	Act, and if ownership and possess ion of such property transfers
	2063	+	immediately to the political subdivision or the state;
	2064	+	4. Sales made direct ly by county, district or state fair
	2065	+	authorities of this state, upon the premises of the fair a uthority,
	2066	+	for the sole benefit of the fair authority o r sales of admission
	2067	+	tickets to such fairs or fair events at any locati on in the state
	2068	+	authorized by county , district or state fair authorities; provided,
	2069	+	the exemption provided by this paragraph for ad mission tickets to
	2070	+	fair events shall apply only to any portion of the admission price
	2071	+	that is retained by or distributed to t he fair authority. As used
	2072	+	in this paragraph, "fair event" shall be limited to an event held on
	2073	+	the premises of the fair authority in conjunction with and during
	2074	+	the time period of a c ounty, district or state fair;
	2075	+
	2076	+	ENGR. H. B. NO. 3649 Page 3 1
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	2100	+
	2101	+	5. Sale of food in cafeterias or lunchr ooms of elementary
	2102	+	schools, high schools, colleges or universities which are operated
	2103	+	primarily for teachers and pupils and are not operated primarily for
	2104	+	the public or for profit;
	2105	+	6. Dues paid to fraternal, religious, civic, charitable or
	2106	+	educational societies or organizations by regular m embers thereof,
	2107	+	provided, such societies or organizations operate under what is
	2108	+	commonly termed the lodge plan or system, and provided such
	2109	+	societies or organizations do not operate for a profit which inures
	2110	+	to the benefit of any individual member or membe rs thereof to the
	2111	+	exclusion of other members and dues paid monthly or annually to
	2112	+	privately owned scientific and educational libraries by members
	2113	+	sharing the use of services rendered by such libraries with students
	2114	+	interested in the study of geology, petro leum engineering or related
	2115	+	subjects;
	2116	+	7. Sale of tangible personal property or services to or by
	2117	+	churches, except sales made in the course of busine ss for profit or
	2118	+	savings, competing with other persons engaged in the s ame or a
	2119	+	similar business or sale of tangible personal property or services
	2120	+	by an organization exempt from federal income tax pursu ant to
	2121	+	Section 501(c)(3) of the Internal Revenue Code of 1986, as amended,
	2122	+	made on behalf of or at the request of a church or churches if the
	2123	+	sale of such property is conducted not more than once each calendar
	2124	+	year for a period not to exceed three (3) days by the organization
	2125	+
	2126	+	ENGR. H. B. NO. 3649 Page 4 1
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	2149	+	24
	2150	+
	2151	+	and proceeds from the sale of suc h property are used by the church
	2152	+	or churches or by the organization fo r charitable purposes;
	2153	+	8. The amount of proceeds received from the sale of admission
	2154	+	tickets which is separately stated on the tic ket of admission for
	2155	+	the repayment of money borrowed b y any accredited state -supported
	2156	+	college or university or any public tr ust of which a county in this
	2157	+	state is the beneficiary, for the purpose of constructing or
	2158	+	enlarging any facility to be used for th e staging of an athletic
	2159	+	event, a theatrical productio n, or any other form of entertainment,
	2160	+	edification or cultural cultivat ion to which entry is gained with a
	2161	+	paid admission ticket. Such facilities include, but are not limited
	2162	+	to, athletic fields, athle tic stadiums, field houses, amphitheaters
	2163	+	and theaters. To be eligible for this sales tax exemption, the
	2164	+	amount separately stated on the admission ticket shall be a
	2165	+	surcharge which is imposed, collected and used for the sole purpose
	2166	+	of servicing or aiding in the servicing of debt incurred by the
	2167	+	college or university to effect the capital improvements
	2168	+	hereinbefore described;
	2169	+	9. Sales of tangible personal propert y or services to the
	2170	+	council organizations or similar state supervisory organizations of
	2171	+	the Boy Scouts of America, Girl Scouts of U.S.A. and Camp Fi re USA;
	2172	+	10. Sale of tangible personal property or services to any
	2173	+	county, municipality, rural water distri ct, public school district,
	2174	+	the institutions of The Oklahoma State System of Higher Education,
	2175	+
	2176	+	ENGR. H. B. NO. 3649 Page 5 1
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	2192	+	17
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	2200	+
	2201	+	the Grand River Dam Authority, the Northeast Oklahoma Public
	2202	+	Facilities Authority, the Oklahoma Municipal Power Authority, Ci ty
	2203	+	of Tulsa-Rogers County Port Autho rity, Muskogee City-County Port
	2204	+	Authority, the Oklahoma Department of Veterans Affairs, the Bro ken
	2205	+	Bow Economic Development Authority, Ardmore Develo pment Authority,
	2206	+	Durant Industrial Authority, Oklahoma Ordnance Works A uthority,
	2207	+	Central Oklahoma Master Co nservancy District, Arbuckle Master
	2208	+	Conservancy District, Fort Cobb Master Conservancy District , Foss
	2209	+	Reservoir Master Conservancy District, Mountain Park Master
	2210	+	Conservancy District, Waurika Lake Master Conservancy Dist rict and
	2211	+	the Office of Management an d Enterprise Services only when carrying
	2212	+	out a public construction contract on behalf of the Ok lahoma
	2213	+	Department of Veterans Affairs or to any person with whom any of the
	2214	+	above-named subdivisions or agencies of this stat e has duly entered
	2215	+	into a public contract pursuant to law, necessary for carrying out
	2216	+	such public contract or to any subcontractor to such a public
	2217	+	contract. Any person making purchase s on behalf of such subdivision
	2218	+	or agency of this state shall certify, in writing, on the copy of
	2219	+	the invoice or sales ticket to be retained by the vendor that the
	2220	+	purchases are made for and on behalf o f such subdivision or agency
	2221	+	of this state and set out the name of such public subdivision or
	2222	+	agency. Any person who wrongfu lly or erroneously certifies that
	2223	+	purchases are for any of the above-named subdivisions or agencies of
	2224	+	this state or who otherwise violates this section shall be guilty of
	2225	+
	2226	+	ENGR. H. B. NO. 3649 Page 6 1
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	2250	+
	2251	+	a misdemeanor and upon conviction thereof shall be fined an amount
	2252	+	equal to double the amount of sales tax involved or i ncarcerated for
	2253	+	not more than sixty (60) days or both;
154	2254		11. Sales of tangible personal property or services to private
155	2255		institutions of higher educati on and private elementary and
156	2256		secondary institutions of education accre dited by the State
157	2257		Department of Education or registered by the State Board of
158	2258		Education for purposes of participating in federal p rograms or
159	2259		accredited as defined by the Oklahoma State Regents for Higher
160	2260		Education which are exempt from taxation pursuant t o the provisions
161	2261		of the Internal Revenue Code, 26 U.S.C., Section 501(c)(3) including
162		-	materials, supplies, and equipment used in the construction and
	2262	+	materials, supplies and equipment used in the construction and
163	2263		improvement of buildings and other s tructures owned by the
164	2264		institutions and operated for educational purpos es.
165		-
166		-	Any person, firm, agency, or entity making purchases on b ehalf
167		-	of any institution, agency, or subdivision in this state, shall
168		-	certify in writing, on the copy of the invoice or sales ticket the
169		-	nature of the purchases, and violation of this parag raph shall be a
	2265	+	Any person, firm, agency or enti ty making purchases on behalf of
	2266	+	any institution, agency or subdivision in this state, shall ce rtify
	2267	+	in writing, on the copy of the invoice or sales ticket the nature of
	2268	+	the purchases, and violation of this paragraph sha ll be a
170	2269		misdemeanor as set forth in paragraph 10 of this section;
171		-
172	2270		12. Tuition and educational fees paid to private institutions
173	2271		of higher education and private elementary and secondary
174	2272		institutions of education accredited by the State Department of
175	2273		Education or registered by the State Board of Education for purposes
176	2274		of participating in federal programs or accredited as defined by the
	2275	+
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	2279	+	4
	2280	+	5
	2281	+	6
	2282	+	7
	2283	+	8
	2284	+	9
	2285	+	10
	2286	+	11
	2287	+	12
	2288	+	13
	2289	+	14
	2290	+	15
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	2300	+
177	2301		Oklahoma State Regents for Higher Education which are exempt from
178	2302		taxation pursuant to the provisions of the Internal Revenu e Code, 26
179	2303		U.S.C., Section 501(c)(3) ;
180		-	ENR. H. B. NO. 3649 Page 5
181	2304		13. a. Sales of tangible personal property made by:
182		-
183	2305		(1) a public school,
184		-
185	2306		(2) a private school offering instruction for grade
186	2307		levels kindergarten th rough twelfth grade,
187		-
188	2308		(3) a public school district,
189		-
190	2309		(4) a public or private school board,
191		-
192	2310		(5) a public or private school student group or
193	2311		organization,
194		-
195	2312		(6) a parent-teacher association or organization
196	2313		other than as specified in subparagraph b of this
197	2314		paragraph, or
198		-
199	2315		(7) public or private school personnel for purposes
200	2316		of raising funds for the benefit of a public or
201	2317		private school, public school district, public or
202		-	private school board, or public or private ~~school~~
	2318	+	private school board or public or private sc hool
203	2319		student group or organization, or
204		-
205	2320		b. Sales of tangible personal property made by or to
206	2321		nonprofit parent-teacher associations or organizations
207	2322		exempt from taxation pursuant to the provisions of the
208	2323		Internal Revenue Code, 26 U.S.C., Section 501(c)(3),
209	2324		nonprofit local public or private school foundations
	2325	+
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	2341	+	16
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	2349	+	24
	2350	+
210	2351		which solicit money or property in the name of any
211	2352		public or private scho ol or public school district.
212		-
213	2353		The exemption provided by this paragraph for sales made by a
214	2354		public or private school shall be limite d to those public or private
215	2355		schools accredited by the State Department of Education or
216	2356		registered by the State Board of Educ ation for purposes of
217	2357		participating in federal programs. Sale of tangible personal
218	2358		property in this paragraph shall include sale o f admission tickets
219	2359		and concessions at athletic events ;
220		-
221	2360		14. Sales of tangible personal property by:
222		-
223	2361		a. local 4-H clubs,
224		-
225		-	b. county, regional, or state 4-H councils, ENR. H. B. NO. 3649 Page 6
226		-
227		-	c. county, regional, or state 4-H committees,
228		-
	2362	+	b. county, regional or state 4 -H councils,
	2363	+	c. county, regional or state 4-H committees,
229	2364		d. 4-H leader associations,
230		-
231		-	e. county, regional, or state 4-H foundations, and
232		-
	2365	+	e. county, regional or state 4-H foundations, and
233	2366		f. authorized 4-H camps and training centers.
234		-
235	2367		The exemption provided by this paragraph shall b e limited to
236	2368		sales for the purpose o f raising funds for the benefit of such
237	2369		organizations. Sale of tangible personal property exem pted by this
238	2370		paragraph shall include sale of admission tickets;
239		-
240	2371		15. The first Seventy -five Thousand Dollars ($75,000.00) eac h
241	2372		year from sale of tickets and conc essions at athletic events by each
242	2373		organization exempt from taxation pursuant to the provisions of the
243	2374		Internal Revenue Code, 26 U.S.C., Section 501( c)(4);
244	2375
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	2400	+
245	2401		16. Sales of tangible personal property or services to any
246	2402		person with whom the Oklahoma Tourism an d Recreation Department has
247	2403		entered into a public contract and which is necessary for carrying
248	2404		out such contract to assist the Department in the deve lopment and
249		-	production of advertising, promotion, publicity , and public
250		-	relations programs;
251		-
	2405	+	production of advertising, promotion, publicity and public relations
	2406	+	programs;
252	2407		17. Sales of tangible personal property or services to fire
253	2408		departments organized pursuant to Section 592 of T itle 18 of the
254	2409		Oklahoma Statutes which items are to be used for the purposes of the
255	2410		fire department. Any person making purch ases on behalf of any such
256	2411		fire department shall certify, in writing, on the copy of the
257	2412		invoice or sales ticket to be retained by the vendor that the
258	2413		purchases are made for and on beha lf of such fire department and set
259	2414		out the name of such fire department . Any person who wrongfully or
260	2415		erroneously certifies that the purchases are for any such fire
261	2416		department or who otherwise violates the provisions of this section
262	2417		shall be deemed guilty of a misdemeanor and upon conviction thereof,
263	2418		shall be fined an amount equal to double the amount of sales tax
264	2419		involved or incarcerated for not more than sixty (60) days, or both;
265		-
266	2420		18. Complimentary or free tickets for admission to places of
267		-	amusement, sports, entertainment, exhibition, display, or other
	2421	+	amusement, sports, entertainment, exhibition, display or other
268	2422		recreational events o r activities which are issued throug h a box
269		-	office or other entity which is operated by a state institution of ENR. H. B. NO. 3649 Page 7
	2423	+	office or other entity which is operated by a state institution of
	2424	+
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	2447	+	23
	2448	+	24
	2449	+
270	2450		higher education wit h institutional employees or by a municipality
271	2451		with municipal employees;
272		-
273	2452		19. The first Fifteen Thousand Dollars ($15,000.00) each year
274	2453		from sales of tangible pe rsonal property by fire departments
275		-	organized pursuant to Titles 11, 18, or 19 of the Oklahoma ~~Statutes~~
	2454	+	organized pursuant to Titles 11, 18 or 19 of the Oklahoma S tatutes
276	2455		for the purposes of raising funds for the bene fit of the fire
277	2456		department. Fire departments selling tangible personal property for
278	2457		the purposes of raisin g funds shall be limited to no more than six
279	2458		(6) days each year to raise such funds in order to receive the
280	2459		exemption granted by this paragraph;
281		-
282	2460		20. Sales of tangible personal property or services to any Boys
283	2461		& Girls Clubs of America affiliate in this sta te which is not
284	2462		affiliated with the Salvation Army and which is exempt from taxation
285	2463		pursuant to the provisions of the Internal Revenue Code, 26 U.S. C.,
286	2464		Section 501(c)(3);
287		-
288	2465		21. Sales of tangible personal property or serv ices to any
289	2466		organization, which take s court-adjudicated juveniles for purposes
290	2467		of rehabilitation, and which is exempt from taxation pursuant to the
291	2468		provisions of the Internal Revenue Co de, 26 U.S.C., Section
292	2469		501(c)(3), provided that at least fifty percent (50%) of the
293	2470		juveniles served by suc h organization are court adjudicated and the
294	2471		organization receives state funds in an amount les s than ten percent
295	2472		(10%) of the annual budget of the o rganization;
296		-
297	2473		22. Sales of tangible personal property or services to:
	2474	+
	2475	+	ENGR. H. B. NO. 3649 Page 11 1
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	2486	+	12
	2487	+	13
	2488	+	14
	2489	+	15
	2490	+	16
	2491	+	17
	2492	+	18
	2493	+	19
	2494	+	20
	2495	+	21
	2496	+	22
	2497	+	23
	2498	+	24
298	2499
299	2500		a. any health center as defined in Se ction 254b of Title
300	2501		42 of the United States Code,
301		-
302	2502		b. any clinic receiving disbursements of stat e monies
303	2503		from the Indigent Health Care Revolving Fund pursuant
304	2504		to the provisions of Section 66 of Title 56 of the
305	2505		Oklahoma Statutes,
306		-
307	2506		c. any community-based health center which meets all of
308	2507		the following criteria:
309		-
310	2508		(1) provides primary care services at no co st to the
311	2509		recipient, and
312		-	ENR. H. B. NO. 3649 Page 8
313	2510		(2) is exempt from taxation p ursuant to the
314	2511		provisions of Section 501(c)(3) of the Internal
315	2512		Revenue Code, 26 U.S.C., Section 501(c)(3), and
316		-
317	2513		d. any community mental health center as defined in
318	2514		Section 3-302 of Title 43A of the Oklah oma Statutes;
319		-
320	2515		23. Dues or fees including free or comp limentary dues or fees
321	2516		which have a value equivalent to the charge that could have
322		-	otherwise been made, to YMCAs, YWCAs , or municipally-owned
323		-	recreation centers for the use of ~~facilities~~ and ~~programs;~~
324		-
	2517	+	otherwise been made, to YMCAs, YWCAs or municipally-owned
	2518	+	municipally owned recreation centers for the use of facilitie s and
	2519	+	programs;
325	2520		24. The first Fifteen Thousand Dollar s ($15,000.00) each year
326	2521		from sales of tangible personal property or se rvices to or by a
327	2522		cultural organization established to s ponsor and promote
328		-	educational, charitable, and cultural events for disadvantaged
	2523	+	educational, charitable and cultural events for disadvan taged
	2524	+
	2525	+	ENGR. H. B. NO. 3649 Page 12 1
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	2533	+	9
	2534	+	10
	2535	+	11
	2536	+	12
	2537	+	13
	2538	+	14
	2539	+	15
	2540	+	16
	2541	+	17
	2542	+	18
	2543	+	19
	2544	+	20
	2545	+	21
	2546	+	22
	2547	+	23
	2548	+	24
	2549	+
329	2550		children, and which organization is exempt from taxation pursuant to
330	2551		the provisions of the Internal Revenue Code, 26 U. S.C., Section
331	2552		501(c)(3);
332		-
333	2553		25. Sales of tangible personal property or services to museums
334	2554		or other entities which have been accredit ed by the American
335		-	Association ~~Alliance~~ of Museums. Any person making purchases ~~o n~~
336		-	~~behalf of~~ any such museum or other entity shall ~~certify~~, in writing,
337		-	~~on the~~ copy of the invoice or sales ~~ticket~~ to be ~~reta ined~~ by the
338		-	~~vendor~~ that the purchases are made for and on ~~behalf~~ of such museum
339		-	or other entity and set out the ~~name~~ of such museum or other entity.
	2555	+	Association of Museums. Any person making purchases on behalf of
	2556	+	any such museum or other entity shall ce rtify, in writing, on the
	2557	+	copy of the invoice or sales t icket to be retained by the vendor
	2558	+	that the purchases are made for and on b ehalf of such museum or
	2559	+	other entity and set out the n ame of such museum or other entity.
340	2560		Any person who wrongfully or erron eously certifies that the
341	2561		purchases are for any such mus eum or other entity or who otherwise
342	2562		violates the provisions of this paragr aph shall be deemed guilty of
343	2563		a misdemeanor and, upon conviction thereof, shall be fined an amount
344	2564		equal to double the amount of sales tax involved or incarcerat ed for
345	2565		not more than sixty (60) days, or by both such fine and
346	2566		incarceration;
347		-
348	2567		26. Sales of tickets for admission by any museum accredited by
349		-	the American Association Alliance of Museums. In order to be
350		-	eligible for the exemption provided by this parag raph, an amount
351		-	equivalent to the amount of th e tax which would otherwise be
352		-	required to be collected pursuant to the provisions of Secti on 1350
353		-	et seq. of this title shal l be separately stated o n the admission
354		-	ticket and shall be collected and used for th e sole purpose of
355		-	servicing or aiding in the s ervicing of debt incurred by the museum
356		-	to effect the construction, enlarging , or renovation of any facility ENR. H. B. NO. 3649 Page 9
357		-	to be used for entertainment, edification , or cultural cultivation
358		-	to which entry is gained with a pai d admission ticket;
359		-
	2568	+	the American Association of Museums. In order to be eligible for
	2569	+	the exemption provided by this paragraph, an amo unt equivalent to
	2570	+	the amount of the tax which would otherwise be required to be
	2571	+	collected pursuant to the provisions of Section 1350 et seq. of this
	2572	+	title shall be separately stated on the admission ticket and shall
	2573	+	be collected and used for the sole purpo se of servicing or a iding in
	2574	+
	2575	+	ENGR. H. B. NO. 3649 Page 13 1
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	2599	+
	2600	+	the servicing of debt incurred by the museum to effect the
	2601	+	construction, enlarging or renovation of any facility to be u sed for
	2602	+	entertainment, edification or cultural cultivation to which ent ry is
	2603	+	gained with a paid admission t icket;
360	2604		27. Sales of tangible personal property or services occurring
361	2605		on or after June 1, 1995, to children's homes which are supported or
362	2606		sponsored by one or more churches, members of which serve as
363	2607		trustees of the home ;
364		-
365	2608		28. Sales of tangible personal pr operty or services t o the
366	2609		organization known as the Disabled American Veterans, Department of
367	2610		Oklahoma, Inc., and subordinate chapters thereof;
368		-
369	2611		29. Sales of tangible personal property or services to youth
370	2612		camps which are supported or sponsored by one or m ore churches,
371	2613		members of which serve as trustees of the organization;
372		-
373		-	30. a. Until July 1, 2022, transfer of tangible personal
374		-	property made pursuant to Sect ion 3226 of Title 63 of
375		-	the Oklahoma Statutes by t he University Hospitals
376		-	Trust, and
377		-
378		-	b. Effective July 1, 2022, transfer of tangibl e personal
379		-	property or services to or by:
380		-
381		-	(1) the University Hospitals Trust created pur suant
382		-	to Section 3224 of Title 63 of the Oklahoma
383		-	Statutes, or
384		-
385		-	(2) nonprofit entities which are exempt from taxation
386		-	pursuant to the provisions of the Internal
387		-	Revenue Code of the United States, 26 U.S.C.,
388		-	Section 501(c)(3), which have entered into a
389		-	joint operating agreement with the Unive rsity
	2614	+	30. Transfer of tangible personal property made pursuant to
	2615	+	Section 3226 of Title 63 of the Oklahoma Statutes by the University
390	2616		Hospitals Trust;
391		-
392	2617		31. Sales of tangible personal property or services to a
393		-	municipality, county, or school district pursuant to a lease or
	2618	+	municipality, county or school district pursuant to a lease or
394	2619		lease-purchase agreement executed between the vendor and a
395		-	municipality, county, or school district. A copy of the lease or
	2620	+	municipality, county or school district. A copy of the lease or
396	2621		lease-purchase agreement shall be retained by the v endor;
	2622	+
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	2637	+	15
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	2639	+	17
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	2646	+	24
397	2647
398	2648		32. Sales of tangible personal property or services to any
399	2649		spaceport user, as defined i n the Oklahoma Space Industry
400	2650		Development Act;
401		-	ENR. H. B. NO. 3649 Page 10
402		-	33. The sale, use, storage, consumption , or distribution in
403		-	this state, whether by the importer, e xporter, or another person, of
404		-	any satellite or any associated launch vehicle inc luding components
405		-	of, and parts and motors for, any such satellite or launch vehicle,
	2651	+	33. The sale, use, storage, consumption or distribution in this
	2652	+	state, whether by the importer, exporter or anoth er person, of any
	2653	+	satellite or any associated launch vehicle including components of,
	2654	+	and parts and motors for, any such satellite or launch vehicle,
406	2655		imported or caused to be imported into this state for the purpose of
407	2656		export by means of launching into spa ce. This exemption provided by
408	2657		this paragraph shall not be affected by:
409		-
410	2658		a. the destruction in whole or in part of the satellite
411	2659		or launch vehicle,
412		-
413	2660		b. the failure of a launch to occur or be successful, or
414		-
415	2661		c. the absence of any transfer or title to, or poss ession
416	2662		of, the satellite or launch vehicle after launch;
417		-
418		-	34. The sale, lease, use, storage, consumption, or distribution
	2663	+	34. The sale, lease, use, storage, co nsumption or distribution
419	2664		in this state of any space f acility, space propulsion system or
420		-	space vehicle, satellite, or station of any kind ~~poss essing~~ space
	2665	+	space vehicle, satellite or station of any kind possessing space
421	2666		flight capacity including components thereof;
422		-
423	2667		35. The sale, lease, use, storage, consumption, or dis tribution
424	2668		in this state of tangible personal property, placed on or used
425	2669		aboard any space facility, space propulsion system o r space vehicle,
426	2670		satellite, or station possessing space flight capacity, which is
427	2671		launched into space, irrespective of whether such tangible property
	2672	+
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	2684	+	12
	2685	+	13
	2686	+	14
	2687	+	15
	2688	+	16
	2689	+	17
	2690	+	18
	2691	+	19
	2692	+	20
	2693	+	21
	2694	+	22
	2695	+	23
	2696	+	24
	2697	+
428	2698		is returned to this state for subse quent use, storage, or
429	2699		consumption in any manner;
430		-
431		-	36. The sale, lease, use, storage, co nsumption, or distribution
	2700	+	36. The sale, lease, use, storage, consumption or distri bution
432	2701		in this state of tangible personal property meeting the definition
433	2702		of "section 38 property" as defined in Sections 48(a)(1)(A) and
434	2703		(B)(i) of the Internal Revenue Code of 1986, that is an integral
435	2704		part of and used primarily in support of space flight ; however,
436	2705		section 38 property used in support of space flight shall not
437	2706		include general office equipment, any boat, mobile home, motor
438		-	vehicle, or other vehicle of a class or type ~~requi red~~ to be
439		-	registered, licensed, ~~titled,~~ or documented in this state or by the
	2707	+	vehicle or other vehicle of a class or type required to be
	2708	+	registered, licensed, tit led or documented in this state or b y the
440	2709		United States government, or any other property not specifically
441	2710		suited to supporting spa ce activity. The term "in support of space
442	2711		flight", for purposes of this paragraph, means the altering,
443		-	monitoring, ~~controlling~~, ~~regulatin g~~, adjusting, ~~servicing,~~ or
	2712	+	monitoring, controll ing, regulating, adjusting, servicin g or
444	2713		repairing of any space facility, space propulsion systems or space
445		-	vehicle, satellite, or station possessing space flight capacity
446		-	including the components thereof; ENR. H. B. NO. 3649 Page 11
447		-
	2714	+	vehicle, satellite or s tation possessing space flight capacity
	2715	+	including the components thereof;
448	2716		37. The purchase or lease of machinery and equipme nt for use at
449	2717		a fixed location in th is state, which is u sed exclusively in the
450		-	manufacturing, processing, compounding, or producing of any space
451		-	facility, space propulsion system or ~~space~~ vehicle, satellite, or
	2718	+	manufacturing, processing, compounding or producing of any space
	2719	+	facility, space propulsion system or spac e vehicle, satellite or
452	2720		station of any kind possessing space flight cap acity. Provided, the
453	2721		exemption provided for in this par agraph shall not be allowed unless
	2722	+
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	2741	+	19
	2742	+	20
	2743	+	21
	2744	+	22
	2745	+	23
	2746	+	24
	2747	+
454	2748		the purchaser or lessee signs an affidav it stating that the item or
455	2749		items to be exempted are f or the exclusive use designated herein.
456	2750		Any person furnishing a false affidavit to the vendor for the
457	2751		purpose of evading payme nt of any tax imposed by Section 1354 of
458	2752		this title shall be subject to the penalties provided by law. As
459	2753		used in this paragraph , "machinery and equipment " means "section 38
460	2754		property" as defined in Sections 48(a)(1)(A) and (B)(i) of th e
461	2755		Internal Revenue Code of 1986, which is used as an integral part of
462		-	the manufacturing, ~~processing~~, compounding, or producing of items of
	2756	+	the manufacturing, proces sing, compounding or producing of items of
463	2757		tangible personal property. Such term includes parts and
464	2758		accessories only to the extent that the exemption thereof is
465	2759		consistent with the provisions of this paragraph;
466		-
467	2760		38. The amount of a surcharge or any other amount which is
468		-	separately stated on an adm ission ticket which is imposed,
469		-	collected, and used for the sole purpose of constructing,
470		-	remodeling, or enlarging facilities of a public trust having a
471		-	municipality or county as its sole beneficiary;
472		-
	2761	+	separately stated on an admission tick et which is imposed, collected
	2762	+	and used for the sole purpose of constru cting, remodeling or
	2763	+	enlarging facilities of a public tr ust having a municipality or
	2764	+	county as its sole beneficiary;
473	2765		39. Sales of tangible personal property or services which are
474	2766		directly used in or for the benefit of a state park in this state,
475	2767		which are made to an organization which is ex empt from taxation
476	2768		pursuant to the provisions of the Internal Revenue Code, 26 U.S.C.,
477	2769		Section 501(c)(3) and which is organized primarily for the pur pose
478	2770		of supporting one or more state parks located in this state;
479	2771
480		-	40. The sale, lease, or use of parking privileges by an
	2772	+	ENGR. H. B. NO. 3649 Page 17 1
	2773	+	2
	2774	+	3
	2775	+	4
	2776	+	5
	2777	+	6
	2778	+	7
	2779	+	8
	2780	+	9
	2781	+	10
	2782	+	11
	2783	+	12
	2784	+	13
	2785	+	14
	2786	+	15
	2787	+	16
	2788	+	17
	2789	+	18
	2790	+	19
	2791	+	20
	2792	+	21
	2793	+	22
	2794	+	23
	2795	+	24
	2796	+
	2797	+	40. The sale, lease or use of parking pr ivileges by an
481	2798		institution of The Oklahoma State System of Higher Education;
482		-
483	2799		41. Sales of tangible personal property or services for use on
484	2800		campus or school construction projects for the benefit of
485	2801		institutions of The O klahoma State System of Higher Educa tion,
486	2802		private institutions of higher education accredited by the Oklahoma
487		-	State Regents for ~~Higher~~ Education, or any public school ~~o r~~ school
	2803	+	State Regents for Hig her Education or any public school or school
488	2804		district when such projects are financed by or through the use of
489	2805		nonprofit entities which are exempt from taxation pursuant to the
490	2806		provisions of the Internal Revenue Code, 26 U.S.C., Section
491		-	501(c)(3); ENR. H. B. NO. 3649 Page 12
492		-
	2807	+	501(c)(3);
493	2808		42. Sales of tangible personal property or services by an
494	2809		organization which is exempt from taxation pursuant to the
495	2810		provisions of the Internal Revenue Code, 26 U.S.C., Section
496	2811		501(c)(3), in the course of conducting a national championship
497	2812		sports event, but only if all or a portion of the payment in
498	2813		exchange therefor would qualify as the receipt of a qualified
499	2814		sponsorship payment descr ibed in Internal Revenue Code, 26 U. S.C.,
500	2815		Section 513(i). Sales exempted pursuant to this paragraph shall be
501		-	exempt from all ~~Oklahoma~~ sales, use, excise , and gross receipts
	2816	+	exempt from all Oklah oma sales, use, excise and gross receipts
502	2817		taxes;
503		-
504	2818		43. Sales of tangible personal property or services to or by an
505	2819		organization which:
	2820	+
	2821	+	ENGR. H. B. NO. 3649 Page 18 1
	2822	+	2
	2823	+	3
	2824	+	4
	2825	+	5
	2826	+	6
	2827	+	7
	2828	+	8
	2829	+	9
	2830	+	10
	2831	+	11
	2832	+	12
	2833	+	13
	2834	+	14
	2835	+	15
	2836	+	16
	2837	+	17
	2838	+	18
	2839	+	19
	2840	+	20
	2841	+	21
	2842	+	22
	2843	+	23
	2844	+	24
506	2845
507	2846		a. is exempt from taxation pursuant to the prov isions of
508	2847		the Internal Revenue Code, 26 U.S.C., Section
509	2848		501(c)(3),
510		-
511	2849		b. is affiliated with a comprehensive university within
512	2850		The Oklahoma State System of Higher Education, and
513		-
514	2851		c. has been organized prim arily for the purpose of
515	2852		providing education and teacher training and
516	2853		conducting events relating to robotics;
517		-
518	2854		44. The first Fiftee n Thousand Dollars ($15,000.00) each year
519	2855		from sales of tangible personal property to or by youth athletic
520	2856		teams which are part of an athletic organization exemp t from
521	2857		taxation pursuant to the provisions of the Internal Revenue Code, 26
522	2858		U.S.C., Section 501(c)(4), for the purposes of raising funds for the
523	2859		benefit of the team;
524		-
525	2860		45. Sales of tickets for admission to a collegiate at hletic
526	2861		event that is held in a facil ity owned or operate d by a municipality
527	2862		or a public trust of which the municipality is the sole beneficiary
528	2863		and that actually determines or is part o f a tournament or
529	2864		tournament process for determining a conference tourn ament
530	2865		championship, a conference cha mpionship, or a nati onal championship;
531		-
532	2866		46. Sales of tangible personal property or services to or by an
533	2867		organization which is exempt from taxation pu rsuant to the
534	2868		provisions of the Internal Revenue Code, 26 U.S.C., Secti on
	2869	+
	2870	+	ENGR. H. B. NO. 3649 Page 19 1
	2871	+	2
	2872	+	3
	2873	+	4
	2874	+	5
	2875	+	6
	2876	+	7
	2877	+	8
	2878	+	9
	2879	+	10
	2880	+	11
	2881	+	12
	2882	+	13
	2883	+	14
	2884	+	15
	2885	+	16
	2886	+	17
	2887	+	18
	2888	+	19
	2889	+	20
	2890	+	21
	2891	+	22
	2892	+	23
	2893	+	24
	2894	+
535	2895		501(c)(3) and is operating the Ok lahoma City National Memorial and
536		-	Museum, an affiliate of the National Park System; ENR. H. B. NO. 3649 Page 13
537		-
	2896	+	Museum, an affiliate of the National Park System;
538	2897		47. Sales of tangible personal property or services to
539	2898		organizations which are exempt from federal taxation pursuant to the
540	2899		provisions of Section 501(c)(3) of the Internal Revenue Code, 26
541	2900		U.S.C., Section 501(c)(3), the memberships of which are limited to
542	2901		honorably discharged veterans, and which furnish financial suppo rt
543	2902		to area veterans' organizations to be used for the purpose of
544	2903		constructing a memorial or museum;
545		-
546	2904		48. Sales of tangible pers onal property or services on or after
547	2905		January 1, 2003, to an organization w hich is exempt from taxation
548	2906		pursuant to the provision s of the Internal Revenue Code, 26 U.S.C.,
549	2907		Section 501(c)(3) that is ex pending monies received from a priva te
550	2908		foundation grant in conjunction with expenditures of local sales tax
551	2909		revenue to construct a local public library;
552		-
553	2910		49. Sales of tangible personal property or services to a state
554	2911		that borders this state or any politica l subdivision of that state,
555	2912		but only to the extent that the other state or political subdivision
556	2913		exempts or does not impose a tax on similar sales of items to this
557	2914		state or a political subdivision of this state;
558		-
559	2915		50. Effective July 1, 2005, sales of tangi ble personal property
560	2916		or services to the Career Technology Student Organizations under the
561	2917		direction and supervision of the Oklahom a Department of Career and
562	2918		Technology Education;
563	2919
	2920	+	ENGR. H. B. NO. 3649 Page 20 1
	2921	+	2
	2922	+	3
	2923	+	4
	2924	+	5
	2925	+	6
	2926	+	7
	2927	+	8
	2928	+	9
	2929	+	10
	2930	+	11
	2931	+	12
	2932	+	13
	2933	+	14
	2934	+	15
	2935	+	16
	2936	+	17
	2937	+	18
	2938	+	19
	2939	+	20
	2940	+	21
	2941	+	22
	2942	+	23
	2943	+	24
	2944	+
564	2945		51. Sales of tangible personal property to a public trust
565	2946		having either a single city, town or county or multip le cities,
566		-	towns or counties, or combination thereof as beneficiary or
	2947	+	towns or counties or combination thereof as beneficiary or
567	2948		beneficiaries or a nonpro fit organization which is exempt from
568	2949		taxation pursuant to the provisions of the Internal Revenue Code, 26
569	2950		U.S.C., Section 501(c)(3) for the purpose of construct ing
570	2951		improvements to or expanding a hospital or nursing home owned and
571	2952		operated by any such publ ic trust or nonprofit entity prior to July
572	2953		1, 2008, in counties with a population of less than one hundred
573	2954		thousand (100,000) persons, according to the most rece nt Federal
574	2955		Decennial Census. As used in this paragraph, "constructing
575	2956		improvements to or expan ding" shall not mean any expense for routine
576	2957		maintenance or general repairs and shall require a project cost of
577	2958		at least One Hundred Thousand Dollars ($100,000.0 0). For purposes
578	2959		of this paragraph, sales made to a contractor or subcontractor that
579	2960		enters into a contractual relationship with a public trust or
580	2961		nonprofit entity as described by this paragraph shall be considered
581		-	sales made to the public trust or ~~nonprofit~~ entity. The ~~exemption ENR. H. B. NO. 3649 Page 14~~
	2962	+	sales made to the public trust or nonpro fit entity. The exe mption
582	2963		authorized by this paragraph shall be administered in the form of a
583	2964		refund from the sales tax revenues apportioned pursuan t to Section
584	2965		1353 of this title and the vendor shall be required to col lect the
585	2966		sales tax otherwise applica ble to the transacti on. The purchaser
586	2967		may apply for a refund of the sales tax paid in the mann er
587	2968		prescribed by this paragraph. Within thirty (30) d ays after the end
	2969	+
	2970	+	ENGR. H. B. NO. 3649 Page 21 1
	2971	+	2
	2972	+	3
	2973	+	4
	2974	+	5
	2975	+	6
	2976	+	7
	2977	+	8
	2978	+	9
	2979	+	10
	2980	+	11
	2981	+	12
	2982	+	13
	2983	+	14
	2984	+	15
	2985	+	16
	2986	+	17
	2987	+	18
	2988	+	19
	2989	+	20
	2990	+	21
	2991	+	22
	2992	+	23
	2993	+	24
	2994	+
588	2995		of each fiscal year, any purchaser that is entitled t o make
589	2996		application for a refund base d upon the exempt tr eatment authorized
590	2997		by this paragraph may file an application for refund of the sales
591	2998		taxes paid during such preceding fiscal year . The Tax Commission
592	2999		shall prescribe a form for purposes of making the application for
593	3000		refund. The Tax Commission shall deter mine whether or not the total
594	3001		amount of sales tax exemptions claimed by all purchasers is equal to
595	3002		or less than Six Hundred Fifty Thousand Dollars ($650,000.00). If
596	3003		such claims are less than or equal to that amount, the Tax
597	3004		Commission shall make refunds t o the purchasers in the full amount
598	3005		of the documented and verified sales ta x amounts. If such claims by
599	3006		all purchasers are in ex cess of Six Hundred Fifty Thousand Dollars
600	3007		($650,000.00), the Tax Commi ssion shall determine the amount of each
601	3008		purchaser's claim, the total amount of all claims by all purchasers,
602	3009		and the percentage ea ch purchaser's claim amount bears to the total.
603	3010		The resulting percentage determined for each purchaser shall be
604	3011		multiplied by Six Hundred Fifty Thousand Dollars ($650,000.00) to
605	3012		determine the amount of refundable sales tax to be paid to each
606	3013		purchaser. The pro rata refund amount shall be the only method to
607	3014		recover sales taxes paid during the preceding fiscal year and no
608	3015		balance of any sales taxes paid on a pro r ata basis shall be t he
609	3016		subject of any subsequent refund claim pursuant to this paragraph;
610		-
611	3017		52. Effective July 1, 2006, sales of tangible personal pro perty
612	3018		or services to any organization which assists, trains, educates, and
	3019	+
	3020	+	ENGR. H. B. NO. 3649 Page 22 1
	3021	+	2
	3022	+	3
	3023	+	4
	3024	+	5
	3025	+	6
	3026	+	7
	3027	+	8
	3028	+	9
	3029	+	10
	3030	+	11
	3031	+	12
	3032	+	13
	3033	+	14
	3034	+	15
	3035	+	16
	3036	+	17
	3037	+	18
	3038	+	19
	3039	+	20
	3040	+	21
	3041	+	22
	3042	+	23
	3043	+	24
	3044	+
613	3045		provides housing for physically and mentally handica pped persons and
614	3046		which is exempt from taxation pursuant to the provisions o f the
615	3047		Internal Revenue Code, 26 U.S.C., Section 501(c) (3) and that
616	3048		receives at least eighty -five percent (85%) of its annual budget
617	3049		from state or federal funds. In order to receive the benefit of the
618	3050		exemption authorized by this paragraph, the taxpayer sh all be
619	3051		required to make payment of the applicable sale s tax at the time of
620	3052		sale to the vendor in the manner otherwise require d by law.
621	3053		Notwithstanding any other provision of the Oklahoma Uniform Tax
622	3054		Procedure Code to the contrary, the taxpayer shall be au thorized to
623	3055		file a claim for refund of sales taxes pai d that qualify for the
624	3056		exemption authorized by this paragraph for a per iod of one (1) year
625	3057		after the date of the sale transacti on. The taxpayer shall be
626		-	required to provide documentation as may be ~~prescribed~~ by the ~~ENR. H. B. NO. 3649 Page 15~~
	3058	+	required to provide documentation as may be pres cribed by the
627	3059		Oklahoma Tax Commission in support of th e refund claim. The total
628	3060		amount of sales tax qualifying for exempt tr eatment pursuant to this
629	3061		paragraph shall not exceed One Hundred Seventy-five Thousand Dollars
630	3062		($175,000.00) each fiscal year. Clai ms for refund shall be
631	3063		processed in the order in which such claims are received by the
632	3064		Oklahoma Tax Commission. If a claim o therwise timely filed exceeds
633	3065		the total amount of refund s payable for a fiscal year, such claim
634	3066		shall be barred;
635		-
636	3067		53. The first Two Thousand Dollars ($2,000.00) each year of
637	3068		sales of tangible personal property or services to, by, or for the
	3069	+
	3070	+	ENGR. H. B. NO. 3649 Page 23 1
	3071	+	2
	3072	+	3
	3073	+	4
	3074	+	5
	3075	+	6
	3076	+	7
	3077	+	8
	3078	+	9
	3079	+	10
	3080	+	11
	3081	+	12
	3082	+	13
	3083	+	14
	3084	+	15
	3085	+	16
	3086	+	17
	3087	+	18
	3088	+	19
	3089	+	20
	3090	+	21
	3091	+	22
	3092	+	23
	3093	+	24
	3094	+
638	3095		benefit of a qualified neighborhood watch organizat ion that is
639	3096		endorsed or supported by or working directly with a law enforcement
640	3097		agency with jurisdiction in the area in which the neighborhood watch
641	3098		organization is located. As used in this paragraph, "qualified
642	3099		neighborhood watch organization " means an organization that is a
643	3100		not-for-profit corporation under the laws of the State of Oklahoma
644		-	~~this state~~ that was created to help prevent ~~crimin al~~ activity in an
645		-	~~area~~ through community involvement and ~~inte raction~~ with local law
	3101	+	that was created to help prevent criminal activity in an are a
	3102	+	through community involvement and interaction with local law
646	3103		enforcement and which is one of the first tw o thousand organizat ions
647	3104		which makes application to the Oklahoma Tax Commission for the
648	3105		exemption after March 29, 2006;
649		-
650	3106		54. Sales of tangible person al property to a nonprofit
651	3107		organization, exempt from taxation pursuant to the provisions of the
652	3108		Internal Revenue Code, 26 U.S.C ., Section 501(c)(3), organized
653	3109		primarily for the purpose of providing serv ices to homeless persons
654	3110		during the day and located in a metropolitan area with a population
655	3111		in excess of five hundred thousa nd (500,000) persons according to
656	3112		the latest Federal Dec ennial Census. The exemption authorized by
657	3113		this paragraph shall be applica ble to sales of tangible personal
658	3114		property to a qualif ied entity occurring on or after January 1,
659	3115		2005;
660		-
661	3116		55. Sales of tangibl e personal property or services to o r by an
662	3117		organization which is exempt from taxation pursuant to the
663	3118		provisions of the Internal R evenue Code, 26 U.S.C., Section
	3119	+
	3120	+	ENGR. H. B. NO. 3649 Page 24 1
	3121	+	2
	3122	+	3
	3123	+	4
	3124	+	5
	3125	+	6
	3126	+	7
	3127	+	8
	3128	+	9
	3129	+	10
	3130	+	11
	3131	+	12
	3132	+	13
	3133	+	14
	3134	+	15
	3135	+	16
	3136	+	17
	3137	+	18
	3138	+	19
	3139	+	20
	3140	+	21
	3141	+	22
	3142	+	23
	3143	+	24
	3144	+
664	3145		501(c)(3) for events t he principal purpose of which is to provide
665	3146		funding for the preservatio n of wetlands and habitat for wild d ucks;
666		-
667	3147		56. Sales of tangible personal property or services to or by an
668	3148		organization which is ex empt from taxation pursuant to the
669	3149		provisions of the Internal Revenue Code, 26 U.S.C., Section
670	3150		501(c)(3) for events the princ ipal purpose of which is to provide
671		-	funding for the preservation and cons ervation of wild turkeys; ENR. H. B. NO. 3649 Page 16
672		-
	3151	+	funding for the pres ervation and conservation of wild turkeys;
673	3152		57. Sales of tangible personal property or services to an
674	3153		organization which:
675		-
676	3154		a. is exempt from taxation pursuant to the provisions of
677	3155		the Internal Revenue Code, 26 U.S.C., Section
678	3156		501(c)(3), and
679		-
680	3157		b. is part of a network of community-based, autonomous
681	3158		member organizations that meets the following
682	3159		criteria:
683		-
684	3160		(1) serves people with workplace d isadvantages and
685	3161		disabilities by providing job training and
686	3162		employment services, as well as job placement
687	3163		opportunities and pos t-employment support,
688		-
689	3164		(2) has locations in the United States and at least
690	3165		twenty other countries,
691		-
692	3166		(3) collects donated clothing a nd household goods to
693	3167		sell in retail stores and provides contract labor
694	3168		services to business and government , and
695	3169
	3170	+	ENGR. H. B. NO. 3649 Page 25 1
	3171	+	2
	3172	+	3
	3173	+	4
	3174	+	5
	3175	+	6
	3176	+	7
	3177	+	8
	3178	+	9
	3179	+	10
	3180	+	11
	3181	+	12
	3182	+	13
	3183	+	14
	3184	+	15
	3185	+	16
	3186	+	17
	3187	+	18
	3188	+	19
	3189	+	20
	3190	+	21
	3191	+	22
	3192	+	23
	3193	+	24
	3194	+
696	3195		(4) provides documentation to the Oklahoma Tax
697	3196		Commission that over seventy -five percent (75%)
698	3197		of its revenues are channeled into employment,
699		-	job training and placement programs , and other
	3198	+	job training and placement programs and other
700	3199		critical community service s;
701		-
702	3200		58. Sales of tickets made on or after September 21, 2005, and
703	3201		complimentary or free tickets for admission issued on or after
704	3202		September 21, 2005, which have a value equivalent to the charge that
705	3203		would have otherwise been made, for admission to a profess ional
706	3204		athletic event in which a team in the National Basketball
707	3205		Association is a participant, which is held in a facility owned or
708		-	operated by a ~~municipa lity~~, a county, or a public trust of which a
	3206	+	operated by a municipality, a county or a public trust of which a
709	3207		municipality or a county is the sole beneficiary, and sales of
710	3208		tickets made on or after July 1, 2007, and complimentary or free
711	3209		tickets for admission issued on or after July 1, 2007, which h ave a
712	3210		value equivalent to the charge that would have o therwise been made,
713	3211		for admission to a professional athletic event in w hich a team in
714	3212		the National Hockey L eague is a participa nt, which is held in a
715		-	facility owned or operated by a municipality, a county, or a public
716		-	trust of which a municipality or a county is the sole beneficiary; ENR. H. B. NO. 3649 Page 17
717		-
	3213	+	facility owned or operated by a municipality, a coun ty or a public
	3214	+	trust of which a municipality or a coun ty is the sole beneficiary;
718	3215		59. Sales of tickets for admission and com plimentary or free
719	3216		tickets for admission which have a va lue equivalent to the charge
720	3217		that would have otherwise been made to a profe ssional sporting event
721	3218		involving ice hockey, baseball, basketball, football or arena
	3219	+
	3220	+	ENGR. H. B. NO. 3649 Page 26 1
	3221	+	2
	3222	+	3
	3223	+	4
	3224	+	5
	3225	+	6
	3226	+	7
	3227	+	8
	3228	+	9
	3229	+	10
	3230	+	11
	3231	+	12
	3232	+	13
	3233	+	14
	3234	+	15
	3235	+	16
	3236	+	17
	3237	+	18
	3238	+	19
	3239	+	20
	3240	+	21
	3241	+	22
	3242	+	23
	3243	+	24
	3244	+
722	3245		football, or soccer. As used in this pa ragraph, "professional
723	3246		sporting event" means an organized athletic competition between
724	3247		teams that are members of an organized leagu e or association with
725	3248		centralized management, other th an a national league or national
726	3249		association, that imposes requirements for participation in the
727		-	league upon the teams, the ~~individual athlet es,~~ or both, and which
	3250	+	league upon the teams, the ind ividual athletes or both, and which
728	3251		uses a salary structure to compensate t he athletes;
729		-
730	3252		60. Sales of tickets for admission to an annual event sponsored
731	3253		by an educational and charitable organization o f women which is
732	3254		exempt from taxation pursuant to the pr ovisions of the Internal
733	3255		Revenue Code, 26 U.S.C., Section 501(c)(3) and has as its mission
734		-	promoting volunteerism, ~~develo ping~~ the potential of women, and
	3256	+	promoting volunteerism, developing the potential of women and
735	3257		improving the community through the effective a ction and leadership
736	3258		of trained volunteers;
737		-
738	3259		61. Sales of tangible personal property or services to an
739	3260		organization, which is exemp t from taxation pursuant to the
740	3261		provisions of the Inte rnal Revenue Code, 26 U.S.C., Section
741	3262		501(c)(3), and which is itself a member of an organization which is
742	3263		exempt from taxation pursuant to the provisions of the Internal
743	3264		Revenue Code, 26 U.S.C., Section 501(c)(3), if the membership
744	3265		organization is primaril y engaged in advancing the purposes of its
745		-	member organizations through fundraising, public awareness, or ~~other~~
	3266	+	member organizations through fundraising, public awareness or ot her
746	3267		efforts for the benefit of its member organizations, and if the
747	3268		member organization is prim arily engaged either in providing
	3269	+
	3270	+	ENGR. H. B. NO. 3649 Page 27 1
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	3278	+	9
	3279	+	10
	3280	+	11
	3281	+	12
	3282	+	13
	3283	+	14
	3284	+	15
	3285	+	16
	3286	+	17
	3287	+	18
	3288	+	19
	3289	+	20
	3290	+	21
	3291	+	22
	3292	+	23
	3293	+	24
	3294	+
748	3295		educational services and programs concerning health -related diseases
749	3296		and conditions to indi viduals suffering from such health -related
750	3297		diseases and conditions or their caregivers and family members or
751	3298		support to such indivi duals, or in health-related research as to
752	3299		such diseases and conditions, or both. In order to qualify for the
753	3300		exemption authorized by this paragraph, the member nonprofit
754	3301		organization shall be required to provide proof to the Oklahoma Tax
755	3302		Commission of its membership status in the membership organization;
756		-
757	3303		62. Sales of tangible personal property or services to or by an
758	3304		organization which is part of a national vol unteer women's service
759	3305		organization dedicated to promoting patriotism, preserving American
760		-	history, and securing better education for chi ldren and which has at
761		-	least 168,000 members in 3,000 chapters across the United States; ENR. H. B. NO. 3649 Page 18
762		-
	3306	+	history and securing better education for children and whi ch has at
	3307	+	least 168,000 members in 3,000 chapters across the United Sta tes;
763	3308		63. Sales of tangible personal property or services to or by a
764	3309		YWCA or YMCA organization which is part of a national nonprofi t
765	3310		community service organization working to meet the h ealth and social
766	3311		service needs of its members across the United States;
767		-
768	3312		64. Sales of tangible personal pro perty or services to or by a
769	3313		veteran's organization which is exempt from taxation pursuant to t he
770	3314		provisions of the Internal Revenue Code, 26 U.S.C., Section
771	3315		501(c)(19) and which is known as the Veterans of Foreign Wars of the
772	3316		United States, Oklahoma Chapt ers;
773		-
774	3317		65. Sales of boxes of food by a church or by an organization,
775	3318		which is exempt from taxati on pursuant to the provisions of the
	3319	+
	3320	+	ENGR. H. B. NO. 3649 Page 28 1
	3321	+	2
	3322	+	3
	3323	+	4
	3324	+	5
	3325	+	6
	3326	+	7
	3327	+	8
	3328	+	9
	3329	+	10
	3330	+	11
	3331	+	12
	3332	+	13
	3333	+	14
	3334	+	15
	3335	+	16
	3336	+	17
	3337	+	18
	3338	+	19
	3339	+	20
	3340	+	21
	3341	+	22
	3342	+	23
	3343	+	24
	3344	+
776	3345		Internal Revenue Code, 26 U.S.C., Section 501(c)(3). To qualify
777	3346		under the provisions of this paragraph, the organization mu st be
778	3347		organized for the primary purpose of feeding needy individuals or to
779	3348		encourage volunteer service by requiring such service in order to
780	3349		purchase food. These boxes shall only contain edible staple food
781	3350		items;
782		-
783	3351		66. Sales of tangible personal property o r services to any
784	3352		person with whom a church has duly entered into a construction
785	3353		contract, necessary for carrying out such contract or to any
786	3354		subcontractor to such a construction contract;
787		-
788	3355		67. Sales of tangible personal property or services used
789	3356		exclusively for charitable or educational purposes, to or by an
790	3357		organization which:
791		-
792	3358		a. is exempt from taxation pursuant to the provisions of
793	3359		the Internal Revenue Code, 26 U.S.C., Section
794	3360		501(c)(3),
795		-
796	3361		b. has filed a Not-for-Profit Certificate of
797	3362		Incorporation in this state, and
798		-
799	3363		c. is organized for the purpose of:
800		-
801	3364		(1) providing training and education to
802	3365		developmentally disabled individuals,
803		-
804	3366		(2) educating the commun ity about the rights,
805		-	abilities, and strengths of develo pmentally
806		-	disabled individuals, and ENR. H. B. NO. 3649 Page 19
	3367	+	abilities and strengths of developmentally
	3368	+	disabled individuals, and
	3369	+
	3370	+	ENGR. H. B. NO. 3649 Page 29 1
	3371	+	2
	3372	+	3
	3373	+	4
	3374	+	5
	3375	+	6
	3376	+	7
	3377	+	8
	3378	+	9
	3379	+	10
	3380	+	11
	3381	+	12
	3382	+	13
	3383	+	14
	3384	+	15
	3385	+	16
	3386	+	17
	3387	+	18
	3388	+	19
	3389	+	20
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	3391	+	22
	3392	+	23
	3393	+	24
807	3394
808	3395		(3) promoting unity among developmen tally disabled
809	3396		individuals in their community and geographic
810	3397		area;
811		-
812	3398		68. Sales of tangible personal property or services to any
813	3399		organization which is a shelter for abused, neglected, or abandoned
814	3400		children and which is exempt from taxatio n pursuant to the
815	3401		provisions of the Internal Revenue Code, 26 U.S.C., Section
816	3402		501(c)(3); provided, until July 1, 2008, such exemption shall apply
817	3403		only to eligible shelters for children from birth to age twelve (12)
818	3404		and after July 1, 2008, such exemption sh all apply to eligibl e
819	3405		shelters for children from birth to age eighteen (18);
820		-
821	3406		69. Sales of tangible personal property or services to a child
822	3407		care center which is licensed pursuant to the Oklahoma Child Care
823	3408		Facilities Licensing Act and which:
824		-
825	3409		a. possesses a 3-star rating from the Department of Human
826	3410		Services Reaching for the Stars Program or a natio nal
827	3411		accreditation, and
828		-
829		-	b. allows on-site universal prekinde rgarten education to
830		-	be provided to four-year-old children through a
831		-	contractual agreement with any public school or school
832		-	district.
833		-
	3412	+	b. allows on site on-site universal pre-kindergarten
	3413	+	prekindergarten education to be provided to four -year-
	3414	+	old children through a contract ual agreement with a ny
	3415	+	public school or school district.
834	3416		For the purposes of this paragraph, sa les made to any person,
835		-	firm, agency, or entity that ~~has~~ entered previously into a
	3417	+	firm, agency or entity that ha s entered previously into a
836	3418		contractual relationship with a child care center for construction
	3419	+
	3420	+	ENGR. H. B. NO. 3649 Page 30 1
	3421	+	2
	3422	+	3
	3423	+	4
	3424	+	5
	3425	+	6
	3426	+	7
	3427	+	8
	3428	+	9
	3429	+	10
	3430	+	11
	3431	+	12
	3432	+	13
	3433	+	14
	3434	+	15
	3435	+	16
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	3439	+	20
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	3442	+	23
	3443	+	24
	3444	+
837	3445		and improvement of buildings and other structures owned by the child
838	3446		care center and operated for education al purposes shall be
839	3447		considered sales made to a child care center. Any such person,
840		-	firm, agency, or entity making purchases on ~~beha lf~~ of a child care
	3448	+	firm, agency or entity making purchases on behalf of a child care
841	3449		center shall certify, in writi ng, on the copy of the invoice or
842	3450		sales ticket the nature of the purchase. Any such person, or person
843		-	acting on behalf of a firm, agency, or entity making purchases on
	3451	+	acting on behalf of a firm , agency or entity making purchases on
844	3452		behalf of a child care center in violation of this paragraph shall
845	3453		be guilty of a misdem eanor and upon conviction thereof shall b e
846	3454		fined an amount equal to double the amount of sales tax involved or
847	3455		incarcerated for not more than sixty (60) days or both;
848		-
849	3456		70. a. Sales of tangible personal property to a service
850	3457		organization of mothers who have children who are
851		-	serving or who have ~~served~~ in the military, which ~~ENR. H. B. NO. 3649 Page 20~~
	3458	+	serving or who have serv ed in the military, which
852	3459		service organization is exempt from taxation pursuant
853	3460		to the provisions of the Internal Revenue Code, 26
854	3461		U.S.C., Section 501(c)(19) a nd which is known as the
855	3462		Blue Star Mothers of America, I nc. The exemption
856	3463		provided by this parag raph shall only apply to the
857	3464		purchase of tangible personal property actually sent
858	3465		to United States military personnel overseas who are
859	3466		serving in a combat zone and not to any other tangible
860	3467		personal property purchas ed by the organization.
861	3468		Provided, this exemption shall not apply to any sa les
	3469	+
	3470	+	ENGR. H. B. NO. 3649 Page 31 1
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	3479	+	10
	3480	+	11
	3481	+	12
	3482	+	13
	3483	+	14
	3484	+	15
	3485	+	16
	3486	+	17
	3487	+	18
	3488	+	19
	3489	+	20
	3490	+	21
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	3492	+	23
	3493	+	24
	3494	+
862	3495		tax levied by a city, town, county, or any other
863	3496		jurisdiction in this state.
864		-
865	3497		b. The exemption authorized by this paragrap h shall be
866	3498		administered in the form of a refund from the sales
867	3499		tax revenues apportioned pursuant to Section 1353 of
868	3500		this title, and the vendor shall be required to
869	3501		collect the sales tax otherwise applicable to the
870	3502		transaction. The purchaser may apply for a refund of
871	3503		the state sales tax paid in the manner prescribed by
872	3504		this paragraph. Within sixty (6 0) days after the end
873	3505		of each calendar quarter, any purchaser that is
874	3506		entitled to make application for a refund based upon
875	3507		the exempt treatment authorized by t his paragraph may
876	3508		file an application for refund of the state sales
877	3509		taxes paid during such preced ing calendar quarter.
878	3510		The Tax Commission shall prescribe a form for purposes
879	3511		of making the application for refund.
880		-
881	3512		c. A purchaser who applies for a refund pur suant to this
882	3513		paragraph shall certif y that the items wer e actually
883	3514		sent to military personnel ove rseas in a combat zone.
884	3515		Any purchaser that applies for a refund for the
885	3516		purchase of items that are not authorized for
886	3517		exemption under this paragraph shall be subject to a
	3518	+
	3519	+	ENGR. H. B. NO. 3649 Page 32 1
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	3521	+	3
	3522	+	4
	3523	+	5
	3524	+	6
	3525	+	7
	3526	+	8
	3527	+	9
	3528	+	10
	3529	+	11
	3530	+	12
	3531	+	13
	3532	+	14
	3533	+	15
	3534	+	16
	3535	+	17
	3536	+	18
	3537	+	19
	3538	+	20
	3539	+	21
	3540	+	22
	3541	+	23
	3542	+	24
	3543	+
887	3544		penalty in the amount o f Five Hundred Dolla rs
888	3545		($500.00);
889		-
890	3546		71. Sales of food and snac k items to or by an organization
891	3547		which is exempt from taxation pursuant to the provision s of the
892	3548		Internal Revenue Code, 26 U.S.C., Section 501(c)(3), whose pri mary
893	3549		and principal purpose is provid ing funding for scho larships in the
894	3550		medical field;
895		-	ENR. H. B. NO. 3649 Page 21
896	3551		72. Sales of tangible personal property or services for use
897	3552		solely on construction projects for o rganizations which are exempt
898	3553		from taxation pursuant to the provisions of the Internal Revenue
899	3554		Code, 26 U.S.C., Section 501(c)( 3) and whose purpose is providing
900	3555		end-of-life care and access to hospice se rvices to low-income
901	3556		individuals who live in a facilit y owned by the organization. The
902	3557		exemption provided by this paragraph applies to sales to the
903	3558		organization as well as to sales to any person with whom the
904	3559		organization has duly entered into a construct ion contract,
905	3560		necessary for carrying out such contract or to any subcontractor to
906	3561		such a construction contract. Any person m aking purchases on behalf
907	3562		of such organization shall cer tify, in writing, on the copy of the
908	3563		invoice or sales ticket to be retained by the vendor that the
909	3564		purchases are made for and on behalf of such organization and set
910	3565		out the name of such organization. Any person who wrongfully or
911	3566		erroneously certifies that purchases are for any of the above -named
912	3567		organizations or who otherwise vi olates this section shall be guilty
	3568	+
	3569	+	ENGR. H. B. NO. 3649 Page 33 1
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	3573	+	5
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	3575	+	7
	3576	+	8
	3577	+	9
	3578	+	10
	3579	+	11
	3580	+	12
	3581	+	13
	3582	+	14
	3583	+	15
	3584	+	16
	3585	+	17
	3586	+	18
	3587	+	19
	3588	+	20
	3589	+	21
	3590	+	22
	3591	+	23
	3592	+	24
	3593	+
913	3594		of a misdemeanor and upon conviction thereof shall be fined an
914	3595		amount equal to double the amount of sales tax involved or
915	3596		incarcerated for not mo re than sixty (60) days or both;
916		-
917	3597		73. Sales of tickets for admission to eve nts held by
918	3598		organizations exempt from taxation pursuan t to the provisions of the
919	3599		Internal Revenue Code, 26 U.S.C., Section 50 1(c)(3) that are
920	3600		organized for the purpose of supporting general hospitals licensed
921	3601		by the State Department of Health;
922		-
923	3602		74. Sales of tangible personal property or services:
924		-
925	3603		a. to a foundation which is exempt from taxation pursuant
926	3604		to the provisions of the Internal Revenue Code, 26
927	3605		U.S.C., Section 501(c)(3) and which raises tax-
928	3606		deductible contributions in support of a wide range of
929	3607		firearms-related public interest activities of the
930	3608		National Rifle Association of America and other
931	3609		organizations that defend and foster Second Amendment
932	3610		rights, and
933		-
934	3611		b. to or by a grassroots fundraising program for sales
935	3612		related to events to raise funds for a foundation
936	3613		meeting the qualifications of subparagraph a of this
937	3614		paragraph;
938		-
939	3615		75. Sales by an organization or entity which is e xempt from
940		-	taxation pursuant to the provisions of the ~~Internal~~ Revenue Code, 26 ~~ENR. H. B. NO. 3649 Page 22~~
	3616	+	taxation pursuant to the provisions of the In ternal Revenue Code, 26
941	3617		U.S.C., Section 501(c)(3) which are related to a fu ndraising event
	3618	+
	3619	+	ENGR. H. B. NO. 3649 Page 34 1
	3620	+	2
	3621	+	3
	3622	+	4
	3623	+	5
	3624	+	6
	3625	+	7
	3626	+	8
	3627	+	9
	3628	+	10
	3629	+	11
	3630	+	12
	3631	+	13
	3632	+	14
	3633	+	15
	3634	+	16
	3635	+	17
	3636	+	18
	3637	+	19
	3638	+	20
	3639	+	21
	3640	+	22
	3641	+	23
	3642	+	24
	3643	+
942	3644		sponsored by the organization or entit y when the event does not
943	3645		exceed any five (5) consecutive days and when the sales are not in
944	3646		the organization's or the entity's regular course of business.
945	3647		Provided, the exemption provided in this para graph shall be limited
946	3648		to tickets sold for admittance to the fundraising event and items
947	3649		which were donated to the organizati on or entity for sale at the
948	3650		event;
949		-
950	3651		76. Effective Novem ber 1, 2017, sales of tangible personal
951	3652		property or services to an organiza tion which is exempt from
952	3653		taxation pursuant to the pro visions of the Internal Revenue Code, 26
953	3654		U.S.C., Section 501(c)(3) and operates as a collaborative model
954	3655		which connects communi ty agencies in one location to serve
955	3656		individuals and families affected by v iolence and where victims have
956	3657		access to services and advocacy at no cost to the victim;
957		-
958	3658		77. Effective July 1, 2018, sales o f tangible personal property
959	3659		or services to or by an ass ociation which is exempt from taxation
960	3660		pursuant to the provisions of the In ternal Revenue Code, 26 U.S.C.,
961	3661		Section 501(c)(19) and which is known as the National Guard
962	3662		Association of Oklahoma;
963		-
964	3663		78. Effective July 1, 2018, sales of tangib le personal property
965	3664		or services to or by an association whic h is exempt from taxation
966	3665		pursuant to the provisions of the Internal Revenue Code, 26 U. S.C.,
967	3666		Section 501(c)(4) and which is known as the Marine Corps League o f
968	3667		Oklahoma;
969	3668
	3669	+	ENGR. H. B. NO. 3649 Page 35 1
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	3677	+	9
	3678	+	10
	3679	+	11
	3680	+	12
	3681	+	13
	3682	+	14
	3683	+	15
	3684	+	16
	3685	+	17
	3686	+	18
	3687	+	19
	3688	+	20
	3689	+	21
	3690	+	22
	3691	+	23
	3692	+	24
	3693	+
970	3694		79. Sales of tangible p ersonal property or services to the
971	3695		American Legion, whether the purchase is made by the entity
972	3696		chartered by the United States Congress or is an enti ty organized
973	3697		under the laws of this or another state pursuant to the au thority of
974	3698		the national American Leg ion organization;
975		-
976	3699		80. Sales of tangible personal property or services to or by an
977	3700		organization which is:
978		-
979	3701		a. exempt from taxation pursuant to the pro visions of the
980	3702		Internal Revenue Code, 26 U.S.C., Section 501(c)(3),
981		-
982	3703		b. verified with a letter from the MIT Fab Foundation as
983	3704		an official member of the Fab Lab Network i n
984	3705		compliance with the Fab Charter, and
985		-	ENR. H. B. NO. 3649 Page 23
986	3706		c. able to provide documentation that its primary and
987	3707		principal purpose is to provide community access to
988	3708		advanced 21st century manufacturing and digital
989	3709		fabrication tools for science, technology,
990		-	engineering, art, and math (STEAM) learning skills,
	3710	+	engineering, art and math (STEAM) learning skills,
991	3711		developing inventions, creating and sustaining
992		-	businesses, and producing personaliz ed products;
993		-
994		-	81. Effective November 1, 2021, sale s of tangible personal
995		-	property or services used solely for construction and remo deling
996		-	projects to an organization which is exempt from taxation pursuant
997		-	to the provisions of the Internal Revenue Code, 26 U.S.C., Section
998		-	501(c)(3), and which meets the fol lowing requirements:
999		-
1000		-	a. its primary purpose is to construct or remodel and
1001		-	sell affordable housing and provide homeownership
1002		-	education to residents of Oklahoma that have an income
1003		-	that is below one hundred percent (100%) of the Family
1004		-	Median Income guideli nes as defined by the U.S.
1005		-	Department of Housing and Urban Development,
1006		-
1007		-	b. it conducts its activities in a manner that serves
1008		-	public or charitable purposes, rather than commercial
1009		-	purposes,
1010		-
1011		-	c. it receives funding and revenue and charges fees in a
1012		-	manner that does not incentivize it or its employees
1013		-	to act other than in the best interes ts of its
1014		-	clients, and
1015		-
1016		-	d. it compensates its employees in a manner that does not
1017		-	incentivize employees to act other than in t he best
1018		-	interests of its clients;
1019		-
1020		-	82. Effective November 1, 2021, sales of tangible personal
1021		-	property or services to a nonprofit e ntity, organized pursuant to
1022		-	Oklahoma law before January 1, 2022, exempt from federal income
1023		-	taxation pursuant to Section 501 (c) of the Internal Revenue Code of
1024		-	1986, as amended, the principal functions of which are to provide
1025		-	assistance to natural persons following a disaster, with progr am
1026		-	emphasis on repair or restoration to single-family residential
1027		-	dwellings or the construct ion of a replacement single-family
1028		-	residential dwelling. As used in this paragraph, "disaster" means
1029		-	damage to property with or wi thout accompanying injury to pers ons
1030		-	from heavy rain, high winds, tornadic winds, drought, wildfire, ENR. H. B. NO. 3649 Page 24
1031		-	snow, ice, geologic dist urbances, explosions, chemical accidents or
1032		-	spills, and other events causing damage to property on a large
1033		-	scale. For purposes of this paragraph, an entity that ex pended at
1034		-	least seventy-five percent (75%) of its funds on the restoration to
1035		-	single-family housing following a disaster, including related
1036		-	general and administrative expenses, shall be eligible for the
1037		-	exemption authorized by this paragraph; and
1038		-
1039		-	83. Until July 1, 2022, sales of tangible personal property or
1040		-	services for use in a clinical practi ce or medical facility operated
1041		-	by an organization which is exempt from taxation pursuant to the
1042		-	provisions of the Internal Revenue Code of the United States, 26
1043		-	U.S.C., Section 501(c)(3), and which has entered into a joint
1044		-	operating agreement with the Uni versity Hospitals Trust created
1045		-	pursuant to Section 3224 of Title 63 of the Oklahoma Statutes. The
1046		-	exemption provided by this para graph shall be limited to the
1047		-	purchase of tangible personal property and services for use in
1048		-	clinical practices or medical fa cilities acquired or leased by the
1049		-	organization from the University Hospitals Authority, University
1050		-	Hospitals Trust, or the Univers ity of Oklahoma on or after June 1,
1051		-	2021; and
1052		-
1053		-	84. Effective July 1, 2022, sales of tangible personal property
	3712	+	businesses and producing personalized products; and
	3713	+	81. Effective November 1, 20 21, through December 31, 2024,
	3714	+	sales of tangible personal property or services to a museum that:
	3715	+	a. operates as a part of an organi zation which is exempt
	3716	+	from taxation pursuant to the p rovisions of the
	3717	+	Internal Revenue Code, 26 U.S.C., Section 501(c)(3),
	3718	+
	3719	+	ENGR. H. B. NO. 3649 Page 36 1
	3720	+	2
	3721	+	3
	3722	+	4
	3723	+	5
	3724	+	6
	3725	+	7
	3726	+	8
	3727	+	9
	3728	+	10
	3729	+	11
	3730	+	12
	3731	+	13
	3732	+	14
	3733	+	15
	3734	+	16
	3735	+	17
	3736	+	18
	3737	+	19
	3738	+	20
	3739	+	21
	3740	+	22
	3741	+	23
	3742	+	24
	3743	+
	3744	+	b. is not accredited by the American Alliance of Museums,
	3745	+	and
	3746	+	c. operates on an annual budget of l ess than One Million
	3747	+	Dollars ($1,000,000.00); and
	3748	+	82. Effective July 1, 2022, sales of tangible personal property
1054	3749		or services to an organization which is exem pt from taxation
1055	3750		pursuant to the provisions of the Inter nal Revenue Code, 26 U.S.C.,
1056	3751		Section 501(c)(3) and which provides support t o veterans, active
1057		-	duty members of the Armed Forces, reservists , and members of the
1058		-	National Guard to assist with the transiti on to civilian life and
1059		-	which provides documentation to the Oklahoma Tax Commission that
1060		-	over seventy percent (70%) of its revenue is expended on support for
1061		-	transition to civilian life .
1062		-
1063		-	SECTION 2. This act shall become effective July 1, 2022.
1064		-
1065		-	SECTION 3. It being immediately necessary for the preservation
	3752	+	duty members of the Armed Forces, r eservists and members of the
	3753	+	National Guard to assist with the transiti on to civilian life.
	3754	+	SECTION 5. This act shall become effective July 1, 2022.
	3755	+	SECTION 6. It being immediately necessary for the preservation
1066	3756		of the public peace, health or safety, an emergency is hereby
1067	3757		declared to exist, by reason whereof this act shall tak e effect and
1068		-	be in full force from and after its passage and approval. ENR. H. B. NO. 3649 Page 25
1069		-
1070		-	Passed the House of Representatives the 12th day of May, 2022.
	3758	+	be in full force from and after its passage and approval.
	3759	+	Passed the House of Rep resentatives the 8th day of March, 2022.
1071	3760
1072	3761
1073	3762
1074	3763
1075	3764		Presiding Officer of the House
1076	3765		of Representatives
1077	3766
1078	3767
1079		-	Passed the Senate the ~~25th~~ day of ~~April~~, 2022.
	3768	+	Passed the Senate the ___ day of __________, 2022.
1080	3769
1081	3770
1082	3771
1083	3772
1084	3773		Presiding Officer of the Senate
1085	3774
1086		-
1087		-
1088		-	OFFICE OF THE GOVERNOR
1089		-	Received by the Office of the Governor this ____________________
1090		-	day of ___________________, 20_______, at ____ ___ o'clock _______ M.
1091		-	By: _________________________________
1092		-	Approved by the Governor of the State of Oklahoma this _____ ____
1093		-	day of ___________________, 20_______, at _______ o 'clock _______ M.
1094		-
1095		-
1096		-	_________________________________
1097		-	Governor of the State o f Oklahoma
1098		-
1099		-	OFFICE OF THE SECRETARY OF STATE
1100		-	Received by the Office of the Secretary of State this __________
1101		-	day of ___________________, 20_______, at _______ o 'clock _______ M.
1102		-	By: _________________________________