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STATE OF OKLAHOMA
2nd Session of the 58th Legislature (2022)
SENATE BILL 1104 By: Dahm
AS INTRODUCED
An Act relating to sales tax; amending 68 O.S. 2021,
Section 1356, which relates to sales tax exemptions;
modifying procedure for claiming certain exemption;
omitting certain penalty for claims of unauthorized
purchases; and providing an effective date.
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. AMENDATORY 68 O.S. 2021, Section 135 6, is
amended to read as follows:
Section 1356. Exemptions - Governmental and nonprofit entities.
There are hereby specifically exempted from the tax levied by
Section 1350 et seq. of this title:
1. Sale of tangible personal property or se rvices to the United
States government or to the St ate of Oklahoma, any political
subdivision of this state , or any agency of a political subdivision
of this state; provided, all sales to contractors in connection with
the performance of any contract with t he United States government,
State of Oklahoma, or any of its political subdivisions shall not be
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exempted from the tax levied by Section 1350 et seq. of this title,
except as hereinafter provided;
2. Sales of property to agents appointed by or under contr act
with agencies or instrumentalities of the Unit ed States government
if ownership and possession of such property transfers immediately
to the United States government;
3. Sales of property to agents appointed by or under contract
with a political subdi vision of this state if the sale of such
property is associated with the development of a qualified federal
facility, as provided in the Oklahoma Federal Facilities Development
Act, and if ownership and possession of s uch property transfers
immediately to the political subdivision or the state;
4. Sales made directly by county, district , or state fair
authorities of this state, upon the premises of the fair authority,
for the sole benefit of the fair authority or sales of admission
tickets to such fairs or fair events at any location in the state
authorized by county, district , or state fair authorities; provided,
the exemption provided by this paragraph for admission tickets to
fair events shall apply only to any porti on of the admission price
that is retained by or distributed to the fair authority . As used
in this paragraph, “fair event” shall be limited to an event held on
the premises of the fair authority in conjunction with and during
the time period of a county, district or state fair;
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5. Sale of food in cafeterias or lunchrooms of elementary
schools, high schools, colleges , or universities which are operated
primarily for teachers and pupils and are not operated primarily for
the public or for profit;
6. Dues paid to fraternal, religious, civic, char itable, or
educational societies or organizatio ns by regular members thereof,
provided, such societies or organizations operate under what is
commonly termed the lodge plan or sys tem, and provided such
societies or organizations do not operate for a profit which inures
to the benefit of any individual member or members thereof to the
exclusion of other members and dues paid monthly or annually to
privately owned scientific and educ ational libraries by members
sharing the use of services rendered by such libr aries with students
interested in the study of geology, petroleum engineering , or
related subjects;
7. Sale of tangible personal property or services to or by
churches, except sales made in the course of business for profit or
savings, competing with other persons engaged in the same, or a
similar business or sale of tangible personal property or services
by an organization exempt from federal income tax pursuant to
Section 501(c)(3) of the Internal Revenue Code of 1986, as amended,
made on behalf of or at t he request of a church or churches if the
sale of such property is conducted not more than once each calendar
year for a period not to exceed three (3) days by the organization
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and proceeds from the sale of such property are used by the church
or churches or by the organization for charitable purpose s;
8. The amount of proceeds received from the sale of admission
tickets which is separately stated on the ticket of admission for
the repayment of money borrowed by any accredited state-supported
college or university or any public trust of which a coun ty in this
state is the beneficiary, for the purpose of constructing or
enlarging any facility to be used for the staging of an athl etic
event, a theatrical production, or any other form of entertainment,
edification or cultural cultivation to which entry is gained with a
paid admission ticket . Such facilities include, but are not limited
to, athletic fields, athletic stadiums, field houses, amphitheaters ,
and theaters. To be eligible for this sales tax exemption , the
amount separately stated on the admiss ion ticket shall be a
surcharge which is imposed, collected , and used for the sole purpose
of servicing or aiding in the servicing of debt incurred by the
college or university to effect the capital improvements
hereinbefore described;
9. Sales of tangible personal property or services to the
council organizations or similar state supervisory organizations of
the Boy Scouts of Americ a, Girl Scouts of U.S.A. , and Camp Fire USA;
10. Sale of tangible personal propert y or services to any
county, municipality, rural water district, public school district,
city-county library system, the institutions of The Oklahoma State
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System of Higher Education, the Grand River Dam Autho rity, the
Northeast Oklahoma Public Facilities Authority, the Oklahoma
Municipal Power Authority, City of Tulsa -Rogers County Port
Authority, Muskogee City -County Port Authority, the Oklahoma
Department of Veterans Affai rs, the Broken Bow Economic Developm ent
Authority, Ardmore Development Authority, D urant Industrial
Authority, Oklahoma Ordna nce Works Authority, Central Oklahoma
Master Conservancy District, Arbuckle Master Conservancy District,
Fort Cobb Master Conservan cy District, Foss Reservoir Master
Conservancy District, Mountain Park Master Conse rvancy District,
Waurika Lake Master Conse rvancy District, the Office of Management
and Enterprise Services only when carrying out a public construction
contract on behalf o f the Oklahoma Department of Veteran s Affairs,
and effective July 1, 2022, the Uni versity Hospitals Trust, or to
any person with whom any of the above -named subdivisions or agencies
of this state has duly entered into a public contract pursuant to
law, necessary for carrying out such public contract or to any
subcontractor to such a pub lic contract. Any person making
purchases on behalf of such subdivision or agency of this state
shall certify, in writing, on the copy of the invoice or sales
ticket to be retained by the vendor that the purch ases are made for
and on behalf of such subdiv ision or agency of this state and set
out the name of such public subdivision or agency . Any person who
wrongfully or erroneously certifies that purchases are for any of
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the above-named subdivisions or agencie s of this state or who
otherwise violates this section shall be guilty of a misdemeanor and
upon conviction thereof shall be fined an amount equal to double the
amount of sales tax involved or incarcerated for not more t han sixty
(60) days or both;
11. Sales of tangible personal property or services to private
institutions of higher educati on and private elementary and
secondary institutions of education accredited by the State
Department of Education or registered by th e State Board of
Education for purposes of participating in federal programs or
accredited as defined by the Oklahoma State Regents for Higher
Education which are exempt from taxation pursuant to the provisions
of the Internal Revenue Code, 26 U.S.C., Sect ion 501(c)(3) including
materials, supplies, and equipment used in the construction and
improvement of buildings and other s tructures owned by the
institutions and operated for educational purposes.
Any person, firm, agency , or entity making purchases on b ehalf
of any institution, agency or subdivision in this state, shall
certify in writing, on the copy of the invoice or sales ticket the
nature of the purchases, and violation of this paragraph shall be a
misdemeanor as set forth in paragraph 10 of this sec tion;
12. Tuition and educational f ees paid to private institutions
of higher education and private elementary and seconda ry
institutions of education accredited by the State Department of
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Education or registered by the State Board of Education for purpos es
of participating in federal progr ams or accredited as defined by the
Oklahoma State Regents for Higher Education which a re exempt from
taxation pursuant to the provisions of the Internal Revenue Code, 26
U.S.C., Section 501(c)(3);
13. a. Sales of tangible personal property made by:
(1) a public school,
(2) a private school offering ins truction for grade
levels kindergarten through twelfth grade,
(3) a public school district,
(4) a public or private school board,
(5) a public or private school student gro up or
organization,
(6) a parent-teacher association or organization
other than as specified in subparagraph b of th is
paragraph, or
(7) public or private school personnel for purposes
of raising funds for the benefit of a public or
private school, public school district, public or
private school board, or public or private school
student group or organization, or
b. Sales of tangible personal property made by or to
nonprofit parent-teacher associations or organizations
exempt from taxation pursuant to the provisions of the
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Internal Revenue Code, 26 U.S.C., Section 501(c)(3),
nonprofit local public or private school fou ndations
which solicit money or property in the name of any
public or private school or public school district.
The exemption provided by thi s paragraph for sales made by a
public or private school shall be limited to those pu blic or private
schools accredited by the State Department of Education or
registered by the State Board of Education for purposes of
participating in federal programs . Sale of tangible personal
property in this paragraph shall include sale of admission t ickets
and concessions at ath letic events;
14. Sales of tangible personal property by:
a. local 4-H clubs,
b. county, regional or state 4 -H councils,
c. county, regional or state 4-H committees,
d. 4-H leader associations,
e. county, regional or state 4 -H foundations, and
f. authorized 4-H camps and training centers.
The exemption provided by this paragraph shall be limited to
sales for the purpose of raising funds for the benefit of such
organizations. Sale of tangible personal property exempted by this
paragraph shall include sale of admission tickets;
15. The first Seventy-five Thousand Dollars ($75,000.00) each
year from sale of tickets and concessions at athletic eve nts by each
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organization exempt from taxation pursuant to the provisions of the
Internal Revenue Code, 26 U.S.C., Section 501(c)(4);
16. Sales of tangible personal property or services to any
person with whom the Oklahoma Tourism and Recreation Department has
entered into a public contract and which is necessary for carrying
out such contract to assist the Department in the development and
production of advertising, promotion, publicity , and public
relations programs;
17. Sales of tangible personal proper ty or services to fire
departments organized pursuant to Section 592 of Title 18 of th e
Oklahoma Statutes which items are to be used for the purposes of the
fire department. Any person making purchases on behalf of any such
fire department shall certify, in writing, on the copy of the
invoice or sales ticket to be retained by the vendor th at the
purchases are made for and on behalf of such fire department and set
out the name of such fire department . Any person who wrongfully or
erroneously certifies that the purchases are for any such fire
department or who otherwise violates the provisio ns of this section
shall be deemed guilty of a misdemeanor and upon conviction thereof,
shall be fined an amount equal to double the amount of sales tax
involved or incarcerated for not more than sixty (60) days, or both;
18. Complimentary or free tickets for admission to places of
amusement, sports, entertainment, exhibition, display , or other
recreational events or activities which are issued through a box
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office or other entity which is operated by a sta te institution of
higher education with institution al employees or by a municipality
with municipal employees;
19. The first Fifteen Thousand Dollars ($15,000.00) each year
from sales of tangible personal property by fi re departments
organized pursuant to Titles 11, 18, or 19 of the Oklahoma Statutes
for the purposes of raising funds for the benefit of the fire
department. Fire departments selling tangible personal property for
the purposes of raising funds shall be lim ited to no more than six
(6) days each year to raise such funds in order to receive the
exemption granted by this paragraph;
20. Sales of tangible personal property or services to any Boys
& Girls Clubs of America affiliate in this state which is not
affiliated with the Salvation Army and w hich is exempt from taxation
pursuant to the provis ions of the Internal Revenue Code, 26 U.S.C.,
Section 501(c)(3);
21. Sales of tangible personal property or services to any
organization, which takes court -adjudicated juveniles for purposes
of rehabilitation, and which is exempt from taxation pursuant to the
provisions of the Internal Revenue Code, 26 U.S.C., Section
501(c)(3), provided that at least fifty percent (50%) of the
juveniles served by such organization are c ourt adjudicated and the
organization receives state funds in an amount less than ten p ercent
(10%) of the annual budget of the organization;
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22. Sales of tangible personal property or services to:
a. any health center as defined in Section 254b of Title
42 of the United States Code,
b. any clinic receiving disbursements of state monies
from the Indigent Health Care Revolving Fund pursuant
to the provisions of Section 66 of Title 56 of the
Oklahoma Statutes,
c. any community-based health center which meets all of
the following criteria:
(1) provides primary care services at no cost to the
recipient, and
(2) is exempt from taxation pursuant to the
provisions of Section 501(c)(3) of the Internal
Revenue Code, 26 U.S.C., Section 501(c)(3), and
d. any community mental health center as defined in
Section 3-302 of Title 43A of the Oklahoma Statutes ;
23. Dues or fees including free or complimentary dues or fees
which have a value equivalent to the charge that could have
otherwise been made, to YMCAs, YWCAs , or municipally-owned
recreation centers fo r the use of facilities and programs;
24. The first Fifteen Thousand Dollars ($15,000.00) each year
from sales of tangible personal property or services to or by a
cultural organization established to sponsor and promot e
educational, charitable , and cultural events for disadvantaged
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children, and which or ganization is exempt from taxation pursuant to
the provisions of the Internal Revenue Code, 26 U.S.C., Section
501(c)(3);
25. Sales of tangible personal property or ser vices to museums
or other entities which have been accredited by the American
Association of Museums. Any person making purchases on behalf of
any such museum or other entity shall certify, in writing, on the
copy of the invoice or sales ticket to be reta ined by the vendor
that the purchases are made for and on behalf of such museum or
other entity and set out the name of such museum or other entity .
Any person who wrongfully or erroneously certifies that the
purchases are for any such museum or other ent ity or who otherwise
violates the provisions of this paragraph shall be deemed guilty o f
a misdemeanor and, upon conviction thereof, shall be fined an amount
equal to double the amount of sales tax involved or incarcerated for
not more than sixty (60) days , or by both such fine and
incarceration;
26. Sales of tickets for admission by any mu seum accredited by
the American Association of Museums . In order to be eligible for
the exemption provided by this paragraph, an amount equivalent to
the amount of the tax which would otherwise be require d to be
collected pursuant to the provisions of Sec tion 1350 et seq. of this
title shall be separately stated on the admission ticket and shall
be collected and used for the sole purpose of servicing or aiding in
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the servicing of debt incurred by the museu m to effect the
construction, enlarging or renovati on of any facility to be used for
entertainment, edification , or cultural cultivation to which entry
is gained with a paid admission ticket;
27. Sales of tangible perso nal property or services occurring
on or after June 1, 1995, to children ’s homes which are supported or
sponsored by one or more churches, members of which serve as
trustees of the home;
28. Sales of tangible personal property or services to the
organization known as the Disabled American V eterans, Department of
Oklahoma, Inc., and subordin ate chapters thereof;
29. Sales of tangible personal property or services to youth
camps which are supported or sponsored by one or more churches,
members of which serv e as trustees of the organization;
30. a. Until July 1, 2022, transfer of tangible personal
property made pursuant to Section 3226 of Title 63 of
the Oklahoma Statutes by the University Hospitals
Trust, and
b. Effective July 1, 2022, transfer of tangible p ersonal
property or services to or b y:
(1) the University Hospitals Trust created pur suant
to Section 3224 of Title 63 of the Oklahoma
Statutes, or
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(2) nonprofit entities which are exempt from taxation
pursuant to the provisions of the Internal
Revenue Code of the United States , 26 U.S.C.,
Section 501(c)(3), which have entered into a
joint operating agreement with the University
Hospitals Trust;
31. Sales of tangible personal property or services to a
municipality, county , or school district pursuant to a lease or
lease-purchase agreement executed between the vendor and a
municipality, county, or school district. A copy of the lease or
lease-purchase agreement shall be retained by the vendor;
32. Sales of tangible personal property or services to any
spaceport user, as defined in the Okla homa Space Industry
Development Act;
33. The sale, use, storage, consumption , or distribution in
this state, whether by the importer, exporter , or another person, of
any satellite or any associated launch vehicle includ ing components
of, and parts and mot ors for, any such satellite or launch vehicle,
imported or caused to be imported into this state for the purpose of
export by means of launching into space . This exemption provided by
this paragraph shall not be affecte d by:
a. the destruction in whole or in part of the satellite
or launch vehicle,
b. the failure of a launch to occur or be successful, or
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c. the absence of any transfer or title to, or possession
of, the satellite or launch vehicle after launch;
34. The sale, lease, use, storage, consumptio n, or distribution
in this state of any space f acility, space propulsion system or
space vehicle, satellite , or station of any kind possessing space
flight capacity including components thereof;
35. The sale, lease, use , storage, consumption , or distribution
in this state of tangible personal property, placed on or used
aboard any space facility, space propulsion system or space vehicle,
satellite, or station possessing space flight capacity, which is
launched into space, irrespective of whether such tangi ble property
is returned to this state for subse quent use, storage, or
consumption in any manner;
36. The sale, lease, use, storage, consumption , or distribution
in this state of tangible personal property meeting the d efinition
of “section 38 property” as defined in Sections 48(a)(1)(A) and
(B)(i) of the Internal Revenue Code of 1986, that is an integral
part of and used primarily in support of space flight; however,
section 38 property used in support of space flight s hall not
include general office equi pment, any boat, mobile home, motor
vehicle, or other vehicle of a class or type required to be
registered, licensed, titled or documented in this state or by the
United States government, or any other property not speci fically
suited to supporting space a ctivity. The term “in support of space
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flight”, for purposes of this paragraph, means the altering,
monitoring, controlling, regulating, adjusting, servicing , or
repairing of any space facility, space propulsion systems or space
vehicle, satellite, or station possessing space flight capacity
including the components thereof;
37. The purchase or lease of machinery and equipment for use at
a fixed location in this state, which is used exclusively in the
manufacturing, processing, compounding , or producing of any space
facility, space propulsion system or sp ace vehicle, satellite, or
station of any kind possessing space flight capacity . Provided, the
exemption provided for in this paragraph shall not be allowed unless
the purchaser or lessee signs an affidav it stating that the item or
items to be exempted ar e for the exclusive use designated herein .
Any person furnishing a false affidavit to the vendor for the
purpose of evading payment of any tax imposed by Section 1354 o f
this title shall be subject to the penalties provided by law . As
used in this paragraph, “machinery and equipment” means “section 38
property” as defined in Sections 48(a)(1)(A) and (B)(i) of the
Internal Revenue Code of 1986, which is used as an integr al part of
the manufacturing, proces sing, compounding, or producing of items of
tangible personal property. Such term includes parts and
accessories only to the extent that the exemption thereof is
consistent with the provisions of this paragraph;
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38. The amount of a surcharge or any other amount which is
separately stated on an admission ticket which is imposed, collected
and used for the sole purpose of constructing, remodeling , or
enlarging facilities of a public trust having a municipality or
county as its sole beneficiary;
39. Sales of tangible personal property or services which are
directly used in or for the benefit of a state park in this state,
which are made to an organization which is exempt from taxation
pursuant to the provisions of the Inte rnal Revenue Code, 26 U.S.C.,
Section 501(c)(3) and which is organized primarily for th e purpose
of supporting one or more state parks located in this state;
40. The sale, lease, or use of parking privileges by an
institution of The Oklahoma State System of Higher Education;
41. Sales of tangible personal property or services for use on
campus or school construction projects for the benefit of
institutions of The Oklahoma State System of Higher Education,
private institutions of higher education accredite d by the Oklahoma
State Regents for Higher Education, or any public school or school
district when such projects are financed by or through the use of
nonprofit entities which are exempt from taxation pursuant to the
provisions of the Internal Revenue Code , 26 U.S.C., Section
501(c)(3);
42. Sales of tangible personal property or services by an
organization which is exempt from taxation pursuant to the
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provisions of the Internal Revenue Code, 26 U.S.C., Section
501(c)(3), in the course of conducting a natio nal championship
sports event, but only if all or a portion of the payment in
exchange therefor would qualify as the receipt of a qualified
sponsorship payment described in Internal Revenue Code, 26 U.S.C.,
Section 513(i). Sales exempted pursuant to this paragraph shall be
exempt from all Oklahoma sales, use, excise , and gross receipts
taxes;
43. Sales of tangible personal property or services to or by an
organization which:
a. is exempt from taxation pursuant to the provisions of
the Internal Revenue Cod e, 26 U.S.C., Section
501(c)(3),
b. is affiliated with a comprehensive university wit hin
The Oklahoma State System of Higher Education, and
c. has been organized primarily for the purpose of
providing education and teacher training and
conducting events re lating to robotics;
44. The first Fifteen Thousand Dollars ($15,000.00) each year
from sales of tangible personal property to or by youth athletic
teams which are part of an athletic organization exempt from
taxation pursuant to the provisions of the Inte rnal Revenue Code, 26
U.S.C., Section 501(c)(4), for the purposes of raising funds for the
benefit of the team;
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45. Sales of tickets for admission to a collegiate athletic
event that is held in a facility owned or operated by a municipality
or a public trust of which the municipality is the sole beneficiary
and that actually determines or is part of a tourname nt or
tournament process for determining a conference tournament
championship, a conference championship, or a national championship;
46. Sales of tangible personal property or service s to or by an
organization which is exempt fr om taxation pursuant to th e
provisions of the Internal Revenue Code, 26 U.S.C., Section
501(c)(3) and is operating the Oklahoma City National Memorial and
Museum, an affiliate of the National Park System;
47. Sales of tangible personal property or servic es to
organizations which a re exempt from federal taxation pursuant to the
provisions of Section 501(c)(3) of the Internal Revenue Code, 26
U.S.C., Section 501(c)(3), the membe rships of which are limited to
honorably discharged veterans, and which furnish financial support
to area veterans’ organizations to be used for the purpose of
constructing a memorial or museum;
48. Sales of tangible personal property or services on or af ter
January 1, 2003, to an organizat ion which is exempt from taxation
pursuant to the provisions of the Int ernal Revenue Code, 26 U.S.C.,
Section 501(c)(3) that is expending monies received from a private
foundation grant in conjunction with expenditures o f local sales tax
revenue to construct a local public library;
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49. Sales of tangible personal property or services to a state
that borders this state or any political subdivision of that state,
but only to the extent that the other state or political subd ivision
exempts or does not impose a tax on similar sales of items to this
state or a political subdivision of this state;
50. Effective July 1, 2005, sales of tangible personal property
or services to the Career Technology Student Organizations under the
direction and supervision of the Ok lahoma Department of Career and
Technology Education;
51. Sales of tangible personal property to a public trust
having either a single city, town or county or multiple cities,
towns or counties, or combination thereof a s beneficiary or
beneficiaries or a nonprofit organization which is exempt fr om
taxation pursuant to the pro visions of the Internal Revenue Code, 26
U.S.C., Section 501(c)(3) for the purpose of constructing
improvements to or expanding a hospital or nursin g home owned and
operated by any such public trust or nonprofit entity prior to July
1, 2008, in counties wi th a population of less than one hundred
thousand (100,000) persons, according to the most recent Federal
Decennial Census. As used in this paragra ph, “constructing
improvements to or expanding” shall not mean any expense fo r routine
maintenance or genera l repairs and shall require a project cost of
at least One Hundred Thousand Dollars ($100,000.00) . For purposes
of this paragraph, sales made to a contractor or subcontractor that
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enters into a contractual relationship with a public trust or
nonprofit entity as described by this paragraph shall be considered
sales made to the public trust or nonprofit entity . The exemption
authorized by this paragra ph shall be administered in the form of a
refund from the sales tax revenues apportioned pursuant to Section
1353 of this title and the vendor shall be required to collect the
sales tax otherwise applicable to the transaction . The purchaser
may apply for a refund of the sales tax paid in th e manner
prescribed by this paragraph . Within thirty (30) days after th e end
of each fiscal year, any purchaser that is entitled to make
application for a refund based upon the exempt treatment authorized
by this paragraph may file an application for refu nd of the sales
taxes paid during such pr eceding fiscal year. The Tax Commission
shall prescribe a form for purposes of making the application for
refund. The Tax Commission shall determine whether or not the total
amount of sales tax exemptions claimed by all purchasers is equal to
or less than Six Hundred Fifty Thousand Do llars ($650,000.00). If
such claims are less than or equal to that amount, the Tax
Commission shall make refunds to the purchasers in the full amou nt
of the documented and verified sa les tax amounts. If such claims by
all purchasers are in excess of Six Hundred Fifty Thousand Dollars
($650,000.00), the Tax Commission shall determine the amount of each
purchaser’s claim, the total amount of all claim s by all purchasers,
and the percentage each purchaser’s claim amount bears t o the total.
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The resulting percentage determined for each purchaser shall be
multiplied by Six Hundred Fifty Thousand Dollars ($650,000.00) to
determine the amount of refundable sales tax to be paid to each
purchaser. The pro rata refund amount shall be the only method to
recover sales taxes paid during the preceding fiscal year and no
balance of any sales taxes paid on a pro rata basis shall be the
subject of any subsequent refu nd claim pursuant to this paragraph;
52. Effective July 1, 2006, sales of t angible personal property
or services to any organization which assists, trains, educates, and
provides housing for physically and mentally handicapped persons and
which is exempt from taxation pursuant to the provis ions of the
Internal Revenue Code, 26 U. S.C., Section 501(c)(3) and that
receives at least eighty -five percent (85%) of its annual budget
from state or federal funds . In order to receive the benefit of the
exemption authorized by this paragraph, the taxpa yer shall be
required to make payment of the applicable sales tax at the time of
sale to the vendor in the manner otherwise required by law .
Notwithstanding any other provision of the Oklahoma Uniform Tax
Procedure Code to the contrary, the taxpayer shall be authorized to
file a claim for refun d of sales taxes paid that quali fy for the
exemption authorized by this paragraph for a period of one (1) year
after the date of the sale transaction . The taxpayer shall be
required to provide documentation as may b e prescribed by the
Oklahoma Tax Commiss ion in support of the refund cla im. The total
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amount of sales tax qualifying for exempt treatment pursuant to this
paragraph shall not exceed One Hundred Seventy -five Thousand Dollars
($175,000.00) each fiscal year . Claims for refund shall be
processed in the order in which such claims are received by the
Oklahoma Tax Commission . If a claim otherwise timely filed exceeds
the total amount of refunds payable for a fiscal year, such claim
shall be barred;
53. The first Two Thousand Dollars ($2,000.00) eac h year of
sales of tangible perso nal property or services to, by, or for the
benefit of a qualified neighborhood watch organization that is
endorsed or supported by or working direc tly with a law enforcement
agency with jurisdiction in the area in which th e neighborhood watch
organization is located. As used in this paragraph, “qualified
neighborhood watch organization ” means an organization that is a
not-for-profit corporation unde r the laws of the State of Oklahoma
that was created to help prevent crimin al activity in an area
through community involvement and interaction with local law
enforcement and which is one of the first two thousand organizations
which makes application to t he Oklahoma Tax Commission for the
exemption after March 29, 2006;
54. Sales of tangible personal property to a nonprofit
organization, exempt from taxation pursuant to the provisions of the
Internal Revenue Code, 26 U.S.C., Section 501(c)(3), organized
primarily for the purpose of providin g services to homeless persons
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during the day and located in a metropoli tan area with a population
in excess of five hundred thousand (500,000) persons according to
the latest Federal Decennial Census . The exemption authorized by
this paragraph shall be a pplicable to sales of tangible persona l
property to a qualified entity o ccurring on or after January 1,
2005;
55. Sales of tangible personal property or services to or by an
organization which is exempt from taxation pu rsuant to the
provisions of the Inte rnal Revenue Code, 26 U.S.C., Section
501(c)(3) for events the principal purpose of which is to provide
funding for the preservation of wetlands and habitat for wild ducks;
56. Sales of tangible personal property or ser vices to or by an
organization which is exempt from taxation pursuant to the
provisions of the Internal Reve nue Code, 26 U.S.C., Section
501(c)(3) for events the principal purpose of which is to provide
funding for the preservation and conservation of wild turkeys;
57. Sales of tangible per sonal property or services to an
organization which:
a. is exempt from taxation pursuant to the provisions of
the Internal Revenue Code, 26 U.S.C., Section
501(c)(3), and
b. is part of a network of community -based, autonomous
member organizations that meet s the following
criteria:
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(1) serves people with workplace disadvantages and
disabilities by providing job training and
employment services, as well as job placement
opportunities and post -employment support,
(2) has locations in the United States and at l east
twenty other countries,
(3) collects donated clothing and household goods to
sell in retail stores and provides contract labor
services to business and government, and
(4) provides documentation to the Oklahoma Tax
Commission that over seventy -five percent (75%)
of its revenues are channeled into empl oyment,
job training and placement programs , and other
critical community services;
58. Sales of tickets made on or after September 21, 2005, and
complimentary or free tickets for admission issued on or a fter
September 21, 2005, whic h have a value equival ent to the charge that
would have otherwise been made, for admission to a professional
athletic event in which a team in the National Basketball
Association is a partici pant, which is held in a facility ow ned or
operated by a municipa lity, a county, or a public trust of which a
municipality or a county is the sole beneficiary, and sales of
tickets made on or after July 1, 2007, and complimentary or free
tickets for admission issued on or after July 1, 2007, which have a
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value equivalent to the charge that w ould have otherwise bee n made,
for admission to a professional athletic event in which a team in
the National Hockey League is a participant, which is held in a
facility owned or operated by a municipality , a county, or a public
trust of which a municipali ty or a county is the so le beneficiary;
59. Sales of tickets for admission and complimentary or free
tickets for admission which have a value equivalent to the charge
that would have otherwise been made t o a professional sporting even t
involving ice hockey, baseball, basketball, football or arena
football, or soccer. As used in this paragraph, “professional
sporting event” means an organized athletic competition between
teams that are members of an organi zed league or association with
centralized manageme nt, other than a nationa l league or national
association, that imposes requirements for participation in the
league upon the teams, the individual athletes , or both, and which
uses a salary structure to co mpensate the athletes;
60. Sales of tickets for ad mission to an annual even t sponsored
by an educational and charitable organization of women which is
exempt from taxation pursuant to the provisions of the Internal
Revenue Code, 26 U.S.C., Section 501(c)( 3) and has as its mission
promoting volunteerism, d eveloping the potential o f women and
improving the community through the effective action and leadership
of trained volunteers;
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61. Sales of tangible personal property or services to an
organization, which is exempt from taxation pur suant to the
provisions of the Internal Revenue Code, 26 U.S.C., Section
501(c)(3), and which is itself a member of an organization which is
exempt from taxation pursuant to the provisions of the Internal
Revenue Code, 26 U.S.C ., Section 501(c)(3), if the membership
organization is primarily engaged in advancing the purposes of its
member organizations through fundraising, public awareness , or other
efforts for the benefit of its member organi zations, and if the
member organization is primarily engaged eithe r in providing
educational services and program s concerning health-related diseases
and conditions to individuals suffering from such health -related
diseases and conditions or their caregive rs and family members or
support to such individuals, or in health -related research as to
such diseases and condi tions, or both. In order to qualify for the
exemption authorized by this paragraph, the member nonprofit
organization shall be required to pro vide proof to the Oklahoma Tax
Commission of its membership status in the membership or ganization;
62. Sales of tangible personal property or services to or by an
organization which is part of a national volunteer women ’s service
organization dedicated to promoting patriotism, preserving Am erican
history, and securing better education for c hildren and which has at
least 168,000 members in 3,000 chapters across the United States;
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63. Sales of tangible personal property or services to or by a
YWCA or YMCA organization which is part of a natio nal nonprofit
community service organization workin g to meet the health and so cial
service needs of its members across the United States;
64. Sales of tangible personal property or services to or by a
veteran’s organization which is exempt from taxation p ursuant to the
provisions of the Internal Revenue C ode, 26 U.S.C., Section
501(c)(19) and which is known as the Veterans of Foreign Wars of the
United States, Oklahoma Chapters;
65. Sales of boxes of food by a church or by an organization,
which is exempt from taxation pursuant to the provisions of the
Internal Revenue Code, 26 U.S .C., Section 501(c)(3) . To qualify
under the provisions of this paragraph, the organization must be
organized for the primary purpose of feed ing needy individuals or to
encourage volunteer service by requ iring such service in or der to
purchase food. These boxes shall only contain edible staple food
items;
66. Sales of tangible personal property or services to any
person with whom a church has duly entered into a construction
contract, necessary for carr ying out such contract or to any
subcontractor to such a construction contract;
67. Sales of tangible personal property or services used
exclusively for charitable or educational purposes, to o r by an
organization which:
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a. is exempt from taxation pursu ant to the provisions of
the Internal Revenue Code, 26 U.S.C., Section
501(c)(3),
b. has filed a Not-for-Profit Certificate of
Incorporation in this state, and
c. is organized for the purpose of:
(1) providing training and education to
developmentally disabled individuals,
(2) educating the community about th e rights,
abilities, and strengths of developmentally
disabled individuals, and
(3) promoting unity among developmentally disabled
individuals in their community and geographic
area;
68. Sales of tangible personal property or se rvices to any
organization which is a shelter for abused, neglected, or abandoned
children and which is exempt from taxation pursuant to the
provisions of the Internal R evenue Code, 26 U.S.C., Section
501(c)(3); provided, until July 1, 2008, such exemption shall apply
only to eligible shelters for children from birth to age twelve (12)
and after July 1, 2008, such exemption shall apply to eligible
shelters for children fr om birth to age eighteen (18);
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69. Sales of tangible personal property or services to a child
care center which is licensed pursuant to the Oklahoma Child Care
Facilities Licensing Act and which:
a. possesses a 3-star rating from the Department of Human
Services Reaching for the Stars Progr am or a national
accreditation, and
b. allows on-site universal prekindergarten education to
be provided to four-year-old children through a
contractual agreement with any public school or school
district.
For the purposes of this paragraph, sales made to any person,
firm, agency, or entity that has entere d previously into a
contractual relationship with a child care center for construction
and improvement of buildings and other structures owned by the child
care center and operated for educational purposes shall be
considered sales made to a child care cen ter. Any such person,
firm, agency, or entity making purchases on behalf of a child care
center shall certify, in writing, on the copy of the invoice or
sales ticket the nature of the purchase . Any such person, or person
acting on behalf of a firm, agenc y, or entity making purchases o n
behalf of a child care center in violation of this paragraph shall
be guilty of a misdemeanor and upon conviction thereof shall be
fined an amount equal to double the amoun t of sales tax involved or
incarcerated for not mor e than sixty (60) days or both;
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70. a. Sales of tangible personal property to a service
organization of mothers who have children who are serving or who
have served in the military, which service organizat ion is exempt
from taxation pursuant to the provisi ons of the Internal Revenue
Code, 26 U.S.C., Section 501(c)(19) and which is known as the Blue
Star Mothers of America, Inc . The exemption provided by this
paragraph shall only apply to the purchase of ta ngible personal
property actually intended to be sent to United States military
personnel overseas who are serving in a combat zone and not to any
other tangible personal property purchased by the organization .
Provided, this exemption shall not apply to any sales tax levied by
a city, town, county, or any other jurisdiction in this state.
b. The exemption authorized by this paragraph shall be
administered in the form of a refund from the sales
tax revenues apportioned p ursuant to Section 1353 of
this title, and the vendor shall be requ ired to
collect the sales tax otherwise applicable to the
transaction. The purchaser may apply for a refund of
the state sales tax paid in the manner prescribed by
this paragraph. Within sixty (60) days after the end
of each calendar quarter, any purchas er that is
entitled to make application for a refund based upon
the exempt treatment authorized by this paragraph may
file an application for refund of the state sales
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taxes paid during suc h preceding calendar quarter .
The Tax Commission shall prescribe a form for purposes
of making the application for refund.
c. A purchaser who applies for a refund pursuant to this
paragraph shall certify that the items were actually
sent to military perso nnel overseas in a combat zone .
Any purchaser that applies for a refund for the
purchase of items that are not authorized for
exemption under this paragraph shall be subject to a
penalty in the amount of Five Hundred Dollars
($500.00);
71. Sales of food and snack items to or by an organiza tion
which is exempt from tax ation pursuant to the provisions of the
Internal Revenue Code, 26 U. S.C., Section 501(c)(3), whose primary
and principal purpose is providing funding for scholarships in the
medical field;
72. Sales of tangible personal proper ty or services for use
solely on construction proje cts for organizations which are exempt
from taxation pursuant to the provisions of the Internal Revenue
Code, 26 U.S.C., Section 501(c)(3) and whose purpose is providing
end-of-life care and access to hosp ice services to low-income
individuals who live in a facility owned by the organization . The
exemption provided by this paragraph applies to sales to the
organization as well as to sales to any person with whom the
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organization has duly entered into a con struction contract,
necessary for carrying out such contract or to any subcontractor to
such a construction contract. Any person making purchases on behalf
of such organization shall certify, in writing, on the copy of the
invoice or sales ticket to be re tained by the vendor that th e
purchases are made fo r and on behalf of such organization and set
out the name of such organization . Any person who wrongfully or
erroneously certifies that purchases are for any of the abo ve-named
organizations or who otherw ise violates this section sh all be guilty
of a misdemeanor and upon conviction thereof shall be f ined an
amount equal to double the amount of sales tax involved or
incarcerated for not more than sixty (60) days or both;
73. Sales of tickets for admission to events held by
organizations exempt from taxatio n pursuant to the provisions of the
Internal Revenue Code, 26 U.S.C., Section 501(c)(3) that are
organized for the purpose of supporting general hospitals licensed
by the State Department of Health;
74. Sales of tangible personal property or services:
a. to a foundation which is exempt from taxation pursuant
to the provisions of the Internal Revenue Code, 26
U.S.C., Section 501(c)(3) and which raises tax -
deductible contributions in support of a wide range of
firearms-related public interest activities of t he
National Rifle Association of America and o ther
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organizations that defend and foster Second Amendment
rights, and
b. to or by a grassroots fundraising program for sal es
related to events to raise funds for a foundation
meeting the qualifications of subp aragraph a of this
paragraph;
75. Sales by an organization or entity which is exempt from
taxation pursuant to the provisions of the Internal Revenue Code, 26
U.S.C., Section 501(c)(3) which are related t o a fundraising event
sponsored by the organization or entity when the event does not
exceed any five (5) consecutive days and when the sales are not in
the organization’s or the entity’s regular course of business .
Provided, the exemption provided in thi s paragraph shall be li mited
to tickets sold for ad mittance to the fundraising event and items
which were donated to the organization or entity for sale at the
event;
76. Effective November 1, 2017, sales of tangible pe rsonal
property or services to an or ganization which is ex empt from
taxation pursuant to the provisions of the Internal Revenue Code, 26
U.S.C., Section 501(c)(3) and operates as a collaborative model
which connects community agencies in one location to se rve
individuals and families affecte d by violence and wher e victims have
access to services and advocacy at no cost to the victim;
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77. Effective July 1, 2018, sales of tangible personal property
or services to or by an association which is exempt from tax ation
pursuant to the provisions of the Internal Revenue Code, 26 U.S.C.,
Section 501(c)(19) and which is known as the National Guard
Association of Oklahoma;
78. Effective July 1, 2018, sales of tangible personal property
or services to or by an associat ion which is exempt from taxation
pursuant to the provisions of the Internal Revenue Co de, 26 U.S.C.,
Section 501(c)(4) and which is known as the Marine Corps League of
Oklahoma;
79. Sales of tangible personal property or services to the
American Legion, whether the purchase is made by the entity
chartered by the United States Congress or i s an entity organized
under the laws of this o r another state pursuant to the authority of
the national American Legion organization;
80. Sales of tangible personal pro perty or services to or by an
organization which is:
a. exempt from taxation pursuant t o the provisions of the
Internal Revenue Code, 26 U.S.C., Section 501(c)(3),
b. verified with a letter from the MIT Fab Foundation as
an official member of the Fab Lab N etwork in
compliance with the Fab Ch arter, and
c. able to provide documentation that it s primary and
principal purpose is to provide community access to
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advanced 21st century manufacturing and digital
fabrication tools for science, technology,
engineering, art and math (STEAM) learning skill s,
developing inventions, creating and sustaining
businesses, and producing personalized products;
81. Effective November 1, 2021, sales of tangible personal
property or services used solely for construction and remodel ing
projects to an organization whic h is exempt from taxation pursuant
to the provisions of the Internal Revenue Code, 26 U.S.C., Sect ion
501(c)(3), and which meets the following requirements:
a. its primary purpose is to construct or remodel and
sell affordable housing and provide homeowner ship
education to residents of Oklahoma that have a n income
that is below one hundred percent (100 %) of the Family
Median Income guidelines as defined by the U.S.
Department of Housing and Urban Development,
b. it conducts its activities in a manner that s erves
public or charitable purposes, rather than co mmercial
purposes,
c. it receives funding and r evenue and charges fees in a
manner that does not incentivize it or its employees
to act other than in the best interests of its
clients, and
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d. it compensates its employees in a manner that does not
incentivize employees to act other than in the best
interests of its clients;
82. Effective November 1, 2021, sales of tangible personal
property or services to a nonprofit ent ity, organized pursuant to
Oklahoma law before January 1, 2022, exempt from federal inco me
taxation pursuant to Section 501(c) of the Internal Revenue Code of
1986, as amended, the principal functions of which are to provide
assistance to natural persons f ollowing a disaster, with program
emphasis on repair or restoration to single -family residential
dwellings or the construction of a re placement single-family
residential dwelling . As used in this paragraph, “disaster” means
damage to property with or with out accompanying injury to persons
from heavy rain, high winds, tornadic winds, drought, wildfire,
snow, ice, geologic disturbances, e xplosions, chemical accidents or
spills, and other events causing damage to property on a large
scale. For purposes of this paragraph, an entity that expended at
least seventy-five percent (75%) of its funds o n the restoration to
single-family housing following a disaster, including related
general and administrative expenses, shall be eligible for the
exemption authorized b y this paragraph; and
83. Until July 1, 2022, sales of tangible personal property or
services for use in a clinical practice or medica l facility operated
by an organization which is exempt from taxation pursuant to the
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provisions of the Internal Revenue C ode of the United States, 26
U.S.C., Section 501(c)(3), and which has entered into a joi nt
operating agreement with the University Hosp itals Trust created
pursuant to Section 3224 of Title 63 of the Oklahoma Statutes . The
exemption provided by this paragr aph shall be limited to the
purchase of tangible personal property and services for use in
clinical practices or medical facilities acq uired or leased by the
organization from the University Hospitals Authority, University
Hospitals Trust, or the Universit y of Oklahoma on or after June 1,
2021.
SECTION 2. This act shall becom e effective November 1, 2022.
58-2-2417 QD 11/12/2021 9:39:17 AM