Oklahoma 2022 Regular Session

Oklahoma Senate Bill SB1104 Compare Versions

Version 1 (Old)

Version 2 (New)

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3		-	ENGR. S. B. NO. 1104 Page 1 1
	3	+	SENATE FLOOR VERSION - SB1104 SFLR Page 1
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28		-	~~ENGROSSED~~ SENATE
29		-	~~BILL NO.~~ ~~1104 By: Newhouse and Dahm of the~~
30		-	~~Senate~~
	29	+	SENATE FLOOR VERSION
	30	+	March 2, 2022
	31	+	AS AMENDED
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32		-	and
33		-
34		-	Steagall of the House
	33	+	SENATE BILL NO. 1104 By: Dahm
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	38	+	[ sales tax - procedure for claiming certain
	39	+	exemption - effective date ]
39	40
40		-	An Act relating to sales tax; amending 68 O.S. 2021,
41		-	Section 1356, as last amended by Section 1, Chapter
42		-	539, O.S.L. 2021, which relates to sales tax
43		-	exemptions; modifying procedure for claiming certain
44		-	exemption; omitting certain penalty for claims of
45		-	unauthorized purchases; and providing an effective
46		-	date.
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50	44		BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
51	45		SECTION 1. AMENDATORY 68 O.S. 2021, Section 1356 , as
52	46		last amended by Section 1, Chapter 539, O.S.L. 2021, is amended to
53	47		read as follows:
54	48		Section 1356. Exemptions - Governmental and nonprofit entities.
55	49		There are hereby specifically exempted from the tax le vied by
56	50		Section 1350 et seq. of this title:
57	51		1. Sale of tangible personal property or se rvices to the United
58	52		States government or to the St ate of Oklahoma, any political
59	53		subdivision of this state , or any agency of a political subdivision
60	54		of this state; provided, all sales to contractors in connection with
61	55		the performance of any contract with t he United States government,
62	56		State of Oklahoma, or any of its political subdivisions shall not be
	57	+	exempted from the tax levied by Section 1350 et seq. of this title,
	58	+	except as hereinafter provided;
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89		-	exempted from the tax levied by Section 1350 et seq. of this title ,
90		-	except as hereinafter provided;
91	86		2. Sales of property to agents appointed by or under contr act
92	87		with agencies or instrumentalities of the Unit ed States government
93	88		if ownership and possession of such property transfers immediately
94	89		to the United States governm ent;
95	90		3. Sales of property to agents appointed by or under contract
96	91		with a political subdi vision of this state if the sale of such
97	92		property is associated with the development of a qualified federal
98	93		facility, as provided in the Oklahoma Federal Facilities D evelopment
99	94		Act, and if ownership and possession of s uch property transfers
100	95		immediately to the political subdivision or the state;
101	96		4. Sales made directly by county, district , or state fair
102	97		authorities of this state, upon the premises of the fair authority,
103	98		for the sole benefit of the fair authority or sales of admission
104	99		tickets to such fairs or fair events at any location in the state
105	100		authorized by county, district , or state fair authorities; provided,
106	101		the exemption provided by this paragraph for admission tickets to
107	102		fair events shall apply only to any porti on of the admission price
108	103		that is retained by or distributed to the fair authority . As used
109	104		in this paragraph, “fair event” shall be limited to an event held on
110	105		the premises of the fair authority in conj unction with and during
111	106		the time period of a county, district or state fair;
	107	+	5. Sale of food in cafeterias or lunchrooms of elementary
	108	+	schools, high schools, colleges , or universities which are operated
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138		-	5. Sale of food in cafeterias or lunchrooms of elementary
139		-	schools, high schools, colleges , or universities which are operated
140	136		primarily for teachers and pupils and are not operat ed primarily for
141	137		the public or for profit;
142	138		6. Dues paid to fraternal, religious, civic, char itable, or
143	139		educational societies or organizatio ns by regular members thereof,
144	140		provided, such societies or organizations operate under what is
145	141		commonly termed the l odge plan or system, and provided such
146	142		societies or organizations do not operate for a profit which inures
147	143		to the benefit of any individual member or members thereof to the
148	144		exclusion of other members and dues paid monthly or annually to
149	145		privately owned scientific and educational libraries by members
150	146		sharing the use of services rendered by such libr aries with students
151	147		interested in the study of geology, petroleum engineering , or
152	148		related subjects;
153	149		7. Sale of tangible personal property or services to or by
154	150		churches, except sales made in the course of business for profit or
155	151		savings, competing with other persons engaged in the same , or a
156	152		similar business or sale of tangible personal property or services
157	153		by an organization exempt from federal income tax pursuant to
158	154		Section 501(c)(3) of the Internal Revenue Code of 1986, as amended,
159	155		made on behalf of or at t he request of a church or churches if the
160	156		sale of such property is conducted not more than once each calendar
161	157		year for a period not to exceed three (3) days by the organization
	158	+	and proceeds from the sale of such property are used by the church
	159	+	or churches or by the organization for charitable purpose s;
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188		-	and proceeds from the sale of such property are used by the church
189		-	or churches or by the organization for charitable purpose s;
190	187		8. The amount of proceeds received from the sale of admission
191	188		tickets which is separately stated on the ticket of admission for
192	189		the repayment of money borrowed by any accredited state-supported
193	190		college or university or any public trust of which a coun ty in this
194	191		state is the beneficiary, for the purpose of constructing or
195	192		enlarging any facility to be used for the st aging of an athletic
196	193		event, a theatrical production, or any other form of entertainment,
197	194		edification or cultural cultivation to which entry is gained with a
198	195		paid admission ticket . Such facilities include, but are not limited
199	196		to, athletic fields, athletic stadiums, field houses, amphitheaters ,
200	197		and theaters. To be eligible for this sales tax exemption , the
201	198		amount separately stated on the admiss ion ticket shall be a
202	199		surcharge which is imposed, collected , and used for the sole purpose
203	200		of servicing or aiding i n the servicing of debt incurred by the
204	201		college or university to effect the capital improvements
205	202		hereinbefore described;
206	203		9. Sales of tangible personal property or services to the
207	204		council organizations or similar state supervisory organizations of
208	205		the Boy Scouts of America, Girl Scouts of U.S.A. , and Camp Fire USA;
209	206		10. Sale of tangible personal propert y or services to any
210	207		county, municipality, rural water district, public school district,
211	208		city-county library system, the institutions of The Oklahoma State
	209	+	System of Higher Education, the Grand River Dam Autho rity, the
	210	+	Northeast Oklahoma Public Facilities Authority, the Oklahoma
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238		-	System of Higher Education, the Grand River Dam Autho rity, the
239		-	Northeast Oklahoma Public Facilities Authority, the Oklahoma
240	238		Municipal Power Authority, City of Tulsa -Rogers County Port
241	239		Authority, Muskogee City -County Port Authority, the Oklahoma
242	240		Department of Veterans Affairs, the Broken Bow Economic Developm ent
243	241		Authority, Ardmore Development Authority, D urant Industrial
244	242		Authority, Oklahoma Ordna nce Works Authority, Central Oklahoma
245	243		Master Conservancy District, Arbuckle Master Conservancy District,
246	244		Fort Cobb Master Conservancy District, Foss Reservoir Master
247	245		Conservancy District, Mountain Park Master Conse rvancy District,
248	246		Waurika Lake Master Conse rvancy District, the Office of Management
249	247		and Enterprise Services only when carrying out a public construction
250	248		contract on behalf of the Oklahoma Department of Veteran s Affairs,
251	249		and effective July 1, 2022, the Uni versity Hospitals Trust, or to
252	250		any person with whom any of the above -named subdivisions or agencies
253	251		of this state has duly entered into a public contract purs uant to
254	252		law, necessary for carrying out such public contract or to any
255	253		subcontractor to such a pub lic contract. Any person making
256	254		purchases on behalf of such subdivision or agency of this state
257	255		shall certify, in writing, on the copy of the invoice or sale s
258	256		ticket to be retained by the vendor that the purch ases are made for
259	257		and on behalf of such subdiv ision or agency of this state and set
260	258		out the name of such public subdivision or agency . Any person who
261	259		wrongfully or erroneously certifies that purchases ar e for any of
	260	+	the above-named subdivisions or agencie s of this state or who
	261	+	otherwise violates this section shall be guilty of a misdemeanor and
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288		-	the above-named subdivisions or agencie s of this state or who
289		-	otherwise violates this section shall be guilty of a misdemeanor and
290	289		upon conviction thereof shall be fined an amount equal to double the
291	290		amount of sales tax involved or incarcerate d for not more than sixty
292	291		(60) days or both;
293	292		11. Sales of tangible personal property or services to private
294	293		institutions of higher educati on and private elementary and
295	294		secondary institutions of education accredited by the State
296	295		Department of Education or registered by the State Board of
297	296		Education for purposes of participating in federal programs or
298	297		accredited as defined by the Oklahoma State Regents for Higher
299	298		Education which are exempt from taxation pursuant to the provisions
300	299		of the Internal Revenue Code, 26 U.S.C., Section 501(c)(3) including
301	300		materials, supplies, and equipment used in the construction and
302	301		improvement of buildings and other s tructures owned by the
303	302		institutions and operated for educational purposes.
304	303		Any person, firm, agency , or entity making purchases on behalf
305	304		of any institution, agency or subdivision in this state, shall
306	305		certify in writing, on the copy of the invoice or sales ticket the
307	306		nature of the purchases, and violation of this paragraph shall be a
308	307		misdemeanor as set forth in paragrap h 10 of this section;
309	308		12. Tuition and educational f ees paid to private institutions
310	309		of higher education and private elementary and seconda ry
311	310		institutions of education accredited by the State Department of
	311	+	Education or registered by the State Board of Educ ation for purposes
	312	+	of participating in federal progr ams or accredited as defined by the
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338		-	Education or registered by the State Board of E ducation for purposes
339		-	of participating in federal progr ams or accredited as defined by the
340	340		Oklahoma State Regents for Higher Education which a re exempt from
341	341		taxation pursuant to the provisions of the Internal Revenue Code, 26
342	342		U.S.C., Section 501(c)(3);
343	343		13. a. Sales of tangible personal property made by:
344	344		(1) a public school,
345	345		(2) a private school offering ins truction for grade
346	346		levels kindergarten through twelfth grade,
347	347		(3) a public school district,
348	348		(4) a public or private school board,
349	349		(5) a public or private sc hool student group or
350	350		organization,
351	351		(6) a parent-teacher association or organization
352	352		other than as specified in subparagraph b of th is
353	353		paragraph, or
354	354		(7) public or private school personnel for purposes
355	355		of raising funds for the benefit of a public or
356	356		private school, public school district, public or
357	357		private school board, or public or private school
358	358		student group or organization, or
359	359		b. Sales of tangible personal property made by or to
360	360		nonprofit parent-teacher associations or organizations
361	361		exempt from taxation pursuant to the provisions of the
	362	+	Internal Revenue Code, 26 U.S.C., Section 501(c)(3),
	363	+	nonprofit local public or private school fou ndations
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388		-	Internal Revenue Code, 26 U.S.C., Section 501(c)(3),
389		-	nonprofit local public or private school fou ndations
390	391		which solicit money or property in the name of any
391	392		public or private school or public school district.
392	393		The exemption provided by this paragraph for sales made by a
393	394		public or private school shall be limited to those pu blic or private
394	395		schools accredited by the State Department of Education or
395	396		registered by the State Board of Education for purposes of
396	397		participating in fede ral programs. Sale of tangible personal
397	398		property in this paragraph shall include sale of admission t ickets
398	399		and concessions at ath letic events;
399	400		14. Sales of tangible personal property by:
400	401		a. local 4-H clubs,
401	402		b. county, regional or state 4 -H councils,
402	403		c. county, regional or state 4-H committees,
403	404		d. 4-H leader associations,
404	405		e. county, regional or state 4 -H foundations, and
405	406		f. authorized 4-H camps and training centers.
406	407		The exemption provided by this paragraph shall be limited to
407	408		sales for the purpose of raisi ng funds for the benefit of such
408	409		organizations. Sale of tangible personal property exempted by this
409	410		paragraph shall inclu de sale of admission tickets;
410	411		15. The first Seventy-five Thousand Dollars ($75,000.00) each
411	412		year from sale of tickets and concessions at athletic events by each
	413	+	organization exempt from taxation pursuant to the provisions of the
	414	+	Internal Revenue Code, 26 U.S.C., Section 501(c)(4);
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438		-	organization exempt from taxation pursuant to the provisions of the
439		-	Internal Revenue Code, 26 U.S.C., Section 501(c)(4);
440	442		16. Sales of tangible personal property or services to any
441	443		person with whom the Oklahoma Tourism and Recre ation Department has
442	444		entered into a public contract and which is necessary for carrying
443	445		out such contract to assist the Department in the development and
444	446		production of advertising, promotion, publicity , and public
445	447		relations programs;
446	448		17. Sales of tangible personal property or services to fire
447	449		departments organized pursuant to Section 592 of Title 18 of th e
448	450		Oklahoma Statutes which items are to be used for the purposes of the
449	451		fire department. Any person making purchases on behalf of any such
450	452		fire department shall certify, in writing, on the copy of the
451	453		invoice or sales ticket to be retained by the vendor th at the
452	454		purchases are made for and on behalf of such fire department and set
453	455		out the name of such fire department . Any person who wrongfully or
454	456		erroneously certifies that the purchases are for any such fire
455	457		department or who otherwise violates the provisio ns of this section
456	458		shall be deemed guilty of a misdemeanor and upon conviction thereof,
457	459		shall be fined an amount equal to double the amount of sales tax
458	460		involved or incarcerated for not more than sixty (60) days, or both;
459	461		18. Complimentary or free tickets for admission to places of
460	462		amusement, sports, entertainment, exhibition, display , or other
461	463		recreational events or activities which are issued through a b ox
	464	+	office or other entity which is operated by a sta te institution of
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488		-	office or other entity which is operated by a sta te institution of
489	492		higher education with institution al employees or by a municipality
490	493		with municipal employees;
491	494		19. The first Fifteen Thousand Dollars ($15,000.00) each year
492	495		from sales of tangible persona l property by fire departments
493	496		organized pursuant to Titles 11, 18, or 19 of the Oklahoma Statutes
494	497		for the purposes of raising funds for the benefit of the fire
495	498		department. Fire departments selling tangible personal property for
496	499		the purposes of raising fu nds shall be limited to no more than six
497	500		(6) days each year to raise such funds in order to receive the
498	501		exemption granted by this paragraph;
499	502		20. Sales of tangible personal property or services to any Boys
500	503		& Girls Clubs of America affiliate in this state w hich is not
501	504		affiliated with the Salvation Army and w hich is exempt from taxation
502	505		pursuant to the provis ions of the Internal Revenue Code, 26 U.S.C.,
503	506		Section 501(c)(3);
504	507		21. Sales of tangible personal property or services to any
505	508		organization, which takes co urt-adjudicated juveniles for purposes
506	509		of rehabilitation, and which is exempt from taxation pursuant to the
507	510		provisions of the Internal Revenue Code, 26 U.S.C., Section
508	511		501(c)(3), provided that at least fifty percent (50%) of the
509	512		juveniles served by such or ganization are court adjudicated and the
510	513		organization receives state funds in an amount less than ten p ercent
511	514		(10%) of the annual budget of the organization;
	515	+	22. Sales of tangible personal property or services to:
512	516
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538		-	22. Sales of tangible personal property or services to:
539	543		a. any health center as defined in Sectio n 254b of Title
540	544		42 of the United States Code,
541	545		b. any clinic receiving disbursements of state monies
542	546		from the Indigent Health Care Revolving Fund pursuant
543	547		to the provisions of Section 66 of Title 56 of the
544	548		Oklahoma Statutes,
545	549		c. any community-based health center which meets all of
546	550		the following criteria:
547	551		(1) provides primary care services at no cost to the
548	552		recipient, and
549	553		(2) is exempt from taxation pursuant to the
550	554		provisions of Section 501(c)(3) of the Internal
551	555		Revenue Code, 26 U.S.C., Section 501(c)(3), and
552	556		d. any community mental health center as defined in
553	557		Section 3-302 of Title 43A of the Oklahoma Statutes ;
554	558		23. Dues or fees including free or complimentary dues or fees
555	559		which have a value equivalent to the charge that could have
556	560		otherwise been made, to YMCA s, YWCAs, or municipally-owned
557	561		recreation centers fo r the use of facilities and programs;
558	562		24. The first Fifteen Thousand Dollars ($15,000.00) each year
559	563		from sales of tangible personal property or services to or by a
560	564		cultural organization established to sp onsor and promote
561	565		educational, charitable , and cultural events for disadvantaged
	566	+	children, and which orga nization is exempt from taxation pursuant to
562	567
563		-	ENGR. S. B. NO. 1104 Page 12 1
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	569	+	(Bold face denotes Committee Amendments) 1
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565	571		3
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568	574		6
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578	584		16
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583	589		21
584	590		22
585	591		23
586	592		24
587	593
588		-	children, and which orga nization is exempt from taxation pursuant to
589	594		the provisions of the Internal Revenue Code, 26 U.S.C., Section
590	595		501(c)(3);
591	596		25. Sales of tangible personal property or services to museums
592	597		or other entities which have been accredited by the American
593	598		Association of Museums. Any person making purchases on behalf of
594	599		any such museum or other entity shall certify, in writing, on the
595	600		copy of the invoice or sales t icket to be retained by the vendor
596	601		that the purchases are made for and on behalf of such museum or
597	602		other entity and set out the name of such museum or other entity .
598	603		Any person who wrongfully or erroneously certifies that the
599	604		purchases are for any such mus eum or other entity or who otherwise
600	605		violates the provisions of this paragraph shall be deemed guilty of
601	606		a misdemeanor and, upon conviction thereof, shall be fined an amount
602	607		equal to double the amount of sales tax involved or incarcerated for
603	608		not more than sixty (60) days, or by both such fine and
604	609		incarceration;
605	610		26. Sales of tickets for admission by any muse um accredited by
606	611		the American Association of Museums . In order to be eligible for
607	612		the exemption provided by this paragraph, an amount equivalent to
608	613		the amount of the tax which would otherwise be require d to be
609	614		collected pursuant to the provisions of Secti on 1350 et seq. of this
610	615		title shall be separately stated on the admission ticket and shall
611	616		be collected and used for the sole purpose of servicing or a iding in
	617	+	the servicing of debt incurred by the museu m to effect the
612	618
613		-	ENGR. S. B. NO. 1104 Page 13 1
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	620	+	(Bold face denotes Committee Amendments) 1
614	621		2
615	622		3
616	623		4
617	624		5
618	625		6
619	626		7
620	627		8
621	628		9
622	629		10
623	630		11
624	631		12
625	632		13
626	633		14
627	634		15
628	635		16
629	636		17
630	637		18
631	638		19
632	639		20
633	640		21
634	641		22
635	642		23
636	643		24
637	644
638		-	the servicing of debt incurred by the museu m to effect the
639	645		construction, enlarging or renovation of any facility to be used for
640	646		entertainment, edification , or cultural cultivation to which entry
641	647		is gained with a paid admission ticket;
642	648		27. Sales of tangible personal property or services occurring
643	649		on or after June 1, 1995, to children ’s homes which are supported or
644	650		sponsored by one or more churches, members of which serve as
645	651		trustees of the home;
646	652		28. Sales of tangible personal property or services to the
647	653		organization known as the Disabled American V eterans, Department of
648	654		Oklahoma, Inc., and subordinate chapters thereof;
649	655		29. Sales of tangible personal property or services to youth
650	656		camps which are supported or sponsored by one or more churches,
651	657		members of which serve as trustees of the organization;
652	658		30. a. Until July 1, 2022, transfer of tangible personal
653	659		property made pursuant to Section 3226 of Title 63 of
654	660		the Oklahoma Statutes by the University Hospitals
655	661		Trust, and
656	662		b. Effective July 1, 2022, transf er of tangible personal
657	663		property or services to or b y:
658	664		(1) the University Hospitals Trust created pur suant
659	665		to Section 3224 of Title 63 of the Oklahoma
660	666		Statutes, or
	667	+	(2) nonprofit entities which are exempt from taxation
	668	+	pursuant to the provisions of the In ternal
661	669
662		-	ENGR. S. B. NO. 1104 Page 14 1
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	671	+	(Bold face denotes Committee Amendments) 1
663	672		2
664	673		3
665	674		4
666	675		5
667	676		6
668	677		7
669	678		8
670	679		9
671	680		10
672	681		11
673	682		12
674	683		13
675	684		14
676	685		15
677	686		16
678	687		17
679	688		18
680	689		19
681	690		20
682	691		21
683	692		22
684	693		23
685	694		24
686	695
687		-	(2) nonprofit entities which are exempt from taxation
688		-	pursuant to the provisions of the Internal
689	696		Revenue Code of the United States , 26 U.S.C.,
690	697		Section 501(c)(3), which have entered into a
691	698		joint operating agreement with the University
692	699		Hospitals Trust;
693	700		31. Sales of tangible personal property or services to a
694	701		municipality, county , or school district pursuant to a lease or
695	702		lease-purchase agreement executed between the vendor and a
696	703		municipality, county, or school district. A copy of the lease or
697	704		lease-purchase agreement shall be retained by the vendor;
698	705		32. Sales of tangible personal property or se rvices to any
699	706		spaceport user, as defined in the Okla homa Space Industry
700	707		Development Act;
701	708		33. The sale, use, storage, consumption , or distribution in
702	709		this state, whether by the importer, exporter , or another person, of
703	710		any satellite or any associated launc h vehicle including components
704	711		of, and parts and mot ors for, any such satellite or launch vehicle,
705	712		imported or caused to be imported into this state for the purpose of
706	713		export by means of launching into space . This exemption provided by
707	714		this paragraph shall not be affected by:
708	715		a. the destruction in whole or in part of the satellite
709	716		or launch vehicle,
710	717		b. the failure of a launch to occur or be successful, or
	718	+	c. the absence of any transfer or title to, or possession
	719	+	of, the satellite or launch vehicle after la unch;
711	720
712		-	ENGR. S. B. NO. 1104 Page 15 1
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	722	+	(Bold face denotes Committee Amendments) 1
713	723		2
714	724		3
715	725		4
716	726		5
717	727		6
718	728		7
719	729		8
720	730		9
721	731		10
722	732		11
723	733		12
724	734		13
725	735		14
726	736		15
727	737		16
728	738		17
729	739		18
730	740		19
731	741		20
732	742		21
733	743		22
734	744		23
735	745		24
736	746
737		-	c. the absence of any transfer or title to, or possession
738		-	of, the satellite or launch vehicle after launch;
739	747		34. The sale, lease, use, storage, consumptio n, or distribution
740	748		in this state of any space f acility, space propulsion system or
741	749		space vehicle, satellite , or station of any kind possessing space
742	750		flight capacity including components thereof;
743	751		35. The sale, lease, use, storage, consumption , or distribution
744	752		in this state of tangible personal property, placed on or used
745	753		aboard any space facility, space propulsion system or space vehicle,
746	754		satellite, or station possessing space flight capacity, which is
747	755		launched into space, irrespective of whether such tangi ble property
748	756		is returned to this state for subse quent use, storage, or
749	757		consumption in any manner;
750	758		36. The sale, lease, use, storage, consumption , or distribution
751	759		in this state of tangible personal proper ty meeting the definition
752	760		of “section 38 property” as defined in Sections 48(a)(1)(A) and
753	761		(B)(i) of the Internal Revenue Code of 1986, that is an integral
754	762		part of and used primarily in support of space flight; however,
755	763		section 38 property used in support o f space flight shall not
756	764		include general office equi pment, any boat, mobile home, motor
757	765		vehicle, or other vehicle of a class or type required to be
758	766		registered, licensed, titled or documented in this state or by the
759	767		United States government, or any other pr operty not specifically
760	768		suited to supporting space a ctivity. The term “in support of space
	769	+	flight”, for purposes of this paragraph, means the altering,
	770	+	monitoring, controlling, regulating, adjusting, servicing , or
761	771
762		-	ENGR. S. B. NO. 1104 Page 16 1
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763	774		2
764	775		3
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768	779		7
769	780		8
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774	785		13
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779	790		18
780	791		19
781	792		20
782	793		21
783	794		22
784	795		23
785	796		24
786	797
787		-	flight”, for purposes of this paragraph, means the altering,
788		-	monitoring, controlling, regulating, adjusting, servicing , or
789	798		repairing of any space facility, space pr opulsion systems or space
790	799		vehicle, satellite, or station possessing space flight capacity
791	800		including the components thereof;
792	801		37. The purchase or lease of machinery and equipment for use at
793	802		a fixed location in this state, which is used exclusively in the
794	803		manufacturing, processing, compounding, or producing of any space
795	804		facility, space propulsion system or sp ace vehicle, satellite, or
796	805		station of any kind possessing space flight capacity . Provided, the
797	806		exemption provided for in this paragraph shall not be all owed unless
798	807		the purchaser or lessee signs an affidav it stating that the item or
799	808		items to be exempted are for the exclusive use designated herein .
800	809		Any person furnishing a false affidavit to the vendor for the
801	810		purpose of evading payment of any tax imposed b y Section 1354 of
802	811		this title shall be subject to the penalties provided by law . As
803	812		used in this paragra ph, “machinery and equipment” means “section 38
804	813		property” as defined in Sections 48(a)(1)(A) and (B)(i) of the
805	814		Internal Revenue Code of 1986, which is u sed as an integral part of
806	815		the manufacturing, proces sing, compounding, or producing of items of
807	816		tangible personal property. Such term includes parts and
808	817		accessories only to the extent that the exemption thereof is
809	818		consistent with the provisions of this pa ragraph;
	819	+	38. The amount of a surcharge or any other amount which is
	820	+	separately stated on an admission t icket which is imposed, collected
	821	+	and used for the sole purpose of constructing, remodeling , or
810	822
811		-	ENGR. S. B. NO. 1104 Page 17 1
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	824	+	(Bold face denotes Committee Amendments) 1
812	825		2
813	826		3
814	827		4
815	828		5
816	829		6
817	830		7
818	831		8
819	832		9
820	833		10
821	834		11
822	835		12
823	836		13
824	837		14
825	838		15
826	839		16
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828	841		18
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830	843		20
831	844		21
832	845		22
833	846		23
834	847		24
835	848
836		-	38. The amount of a surcharge or any other amount which is
837		-	separately stated on an admission t icket which is imposed, collected
838		-	and used for the sole purpose of constructing, remodeling , or
839	849		enlarging facilities of a public trust having a municipa lity or
840	850		county as its sole beneficiary;
841	851		39. Sales of tangible personal property or services which are
842	852		directly used in or for the benefit of a state park in this state,
843	853		which are made to an organization which is exempt from taxation
844	854		pursuant to the provis ions of the Internal Revenue Code, 26 U.S.C.,
845	855		Section 501(c)(3) and which is organized primarily for the purpose
846	856		of supporting one or more state parks located in this state;
847	857		40. The sale, lease, or use of parking privileges by an
848	858		institution of The Oklaho ma State System of Higher Education;
849	859		41. Sales of tangible personal property or services for use on
850	860		campus or school construction projects for the benefit of
851	861		institutions of The Oklahoma State System of Higher Education,
852	862		private institutions of higher edu cation accredited by the Oklahoma
853	863		State Regents for Higher Education, or any public school or school
854	864		district when such projects are financed by or through the use of
855	865		nonprofit entities which are exempt from taxation pursuant to the
856	866		provisions of the Inter nal Revenue Code, 26 U.S.C., Section
857	867		501(c)(3);
858	868		42. Sales of tangible personal property or services by an
859	869		organization which is exempt from taxation pursuant to the
	870	+	provisions of the Internal Revenue Code, 26 U.S.C., Section
	871	+	501(c)(3), in the course of co nducting a national championship
	872	+	sports event, but only if all or a portion of the payment in
860	873
861		-	ENGR. S. B. NO. 1104 Page 18 1
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	875	+	(Bold face denotes Committee Amendments) 1
862	876		2
863	877		3
864	878		4
865	879		5
866	880		6
867	881		7
868	882		8
869	883		9
870	884		10
871	885		11
872	886		12
873	887		13
874	888		14
875	889		15
876	890		16
877	891		17
878	892		18
879	893		19
880	894		20
881	895		21
882	896		22
883	897		23
884	898		24
885	899
886		-	provisions of the Internal Revenue Code, 26 U.S.C., Section
887		-	501(c)(3), in the course of conducting a national championship
888		-	sports event, but only if all or a portion of the payment in
889	900		exchange therefor would qualify as the receipt of a qualified
890	901		sponsorship payment described in Internal Revenue Code, 26 U.S.C.,
891	902		Section 513(i). Sales exempted pursuant to this paragraph shall be
892	903		exempt from all Oklahoma sales, use, excise , and gross receipts
893	904		taxes;
894	905		43. Sales of tangible personal property or services to or by an
895	906		organization which:
896	907		a. is exempt from taxation pursuant to the provisions of
897	908		the Internal Revenue Code, 26 U.S.C., Section
898	909		501(c)(3),
899	910		b. is affiliated with a comprehensive university wit hin
900	911		The Oklahoma State System of Higher Education, and
901	912		c. has been organized primarily for the purpose of
902	913		providing education and teacher training and
903	914		conducting events relating to robotics;
904	915		44. The first Fifteen Thousand Dollars ($15,000.00) each year
905	916		from sales of tangible p ersonal property to or by youth athletic
906	917		teams which are part of an athletic organization exempt from
907	918		taxation pursuant to the provis ions of the Internal Revenue Code, 26
908	919		U.S.C., Section 501(c)(4), for the purposes of raising funds for the
909	920		benefit of the team;
	921	+	45. Sales of tickets for admission to a collegiate athletic
	922	+	event that is held in a facility owned or operated by a municipalit y
	923	+	or a public trust of which the municipality is the sole beneficiary
910	924
911		-	ENGR. S. B. NO. 1104 Page 19 1
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	926	+	(Bold face denotes Committee Amendments) 1
912	927		2
913	928		3
914	929		4
915	930		5
916	931		6
917	932		7
918	933		8
919	934		9
920	935		10
921	936		11
922	937		12
923	938		13
924	939		14
925	940		15
926	941		16
927	942		17
928	943		18
929	944		19
930	945		20
931	946		21
932	947		22
933	948		23
934	949		24
935	950
936		-	45. Sales of tickets for admission to a collegiate athletic
937		-	event that is held in a facility owned or operated by a municipa lity
938		-	or a public trust of which the municipality is the sole beneficiary
939	951		and that actually determines or is part of a tourname nt or
940	952		tournament process for determining a conference tournament
941	953		championship, a conference championship, or a national championship;
942	954		46. Sales of tangible personal property or service s to or by an
943	955		organization which is exempt fr om taxation pursuant to th e
944	956		provisions of the Internal Revenue Code, 26 U.S.C., Section
945	957		501(c)(3) and is operating the Oklahoma City National Memorial and
946	958		Museum, an affiliate of the National Park System;
947	959		47. Sales of tangible personal property or servic es to
948	960		organizations which a re exempt from federal taxation pursuant to the
949	961		provisions of Section 501(c)(3) of the Internal Revenue Code, 26
950	962		U.S.C., Section 501( c)(3), the memberships of which are limited to
951	963		honorably discharged veterans, and which furnish financial support
952	964		to area veterans’ organizations to be used for the purpose of
953	965		constructing a memorial or museum;
954	966		48. Sales of tangible personal property or s ervices on or after
955	967		January 1, 2003, to an organizat ion which is exempt from taxation
956	968		pursuant to the provisions of the Int ernal Revenue Code, 26 U.S.C.,
957	969		Section 501(c)(3) that is expending monies received from a private
958	970		foundation grant in conjunction wit h expenditures of local sales tax
959	971		revenue to construct a local public library;
	972	+	49. Sales of tangible personal property or services to a state
	973	+	that borders this state or any political subdivision of that state,
	974	+	but only to the extent that the other state o r political subdivision
960	975
961		-	ENGR. S. B. NO. 1104 Page 20 1
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	977	+	(Bold face denotes Committee Amendments) 1
962	978		2
963	979		3
964	980		4
965	981		5
966	982		6
967	983		7
968	984		8
969	985		9
970	986		10
971	987		11
972	988		12
973	989		13
974	990		14
975	991		15
976	992		16
977	993		17
978	994		18
979	995		19
980	996		20
981	997		21
982	998		22
983	999		23
984	1000		24
985	1001
986		-	49. Sales of tangible personal property or services to a state
987		-	that borders this state or any political subdivision of that state,
988		-	but only to the extent that the other stat e or political subdivision
989	1002		exempts or does not impose a tax on similar sales of items to this
990	1003		state or a political subdivision of this state;
991	1004		50. Effective July 1, 2005, sales of tangible personal property
992	1005		or services to the Career Technology Student Organiz ations under the
993	1006		direction and supervision of the Ok lahoma Department of Career and
994	1007		Technology Education;
995	1008		51. Sales of tangible personal property to a public trust
996	1009		having either a single city, town or county or multiple cities,
997	1010		towns or counties, or combination thereof as beneficiary or
998	1011		beneficiaries or a nonprofit organization which is exempt fr om
999	1012		taxation pursuant to the pro visions of the Internal Revenue Code, 26
1000	1013		U.S.C., Section 501(c)(3) for the purpose of constructing
1001	1014		improvements to or expanding a ho spital or nursing home owned and
1002	1015		operated by any such public trust or nonprofit entity prior to July
1003	1016		1, 2008, in counties wi th a population of less than one hundred
1004	1017		thousand (100,000) persons, according to the most recent Federal
1005	1018		Decennial Census. As used in this paragraph, “constructing
1006	1019		improvements to or expanding” shall not mean any expense fo r routine
1007	1020		maintenance or genera l repairs and shall require a project cost of
1008	1021		at least One Hundred Thousand Dollars ($100,000.00) . For purposes
1009	1022		of this paragraph, sales made to a contractor or subcontractor that
	1023	+	enters into a contractual relationship with a public trust or
	1024	+	nonprofit entity as described by this paragraph shall be considered
	1025	+	sales made to the public trust or nonprofit entity . The exemption
1010	1026
1011		-	ENGR. S. B. NO. 1104 Page 21 1
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1012	1029		2
1013	1030		3
1014	1031		4
1015	1032		5
1016	1033		6
1017	1034		7
1018	1035		8
1019	1036		9
1020	1037		10
1021	1038		11
1022	1039		12
1023	1040		13
1024	1041		14
1025	1042		15
1026	1043		16
1027	1044		17
1028	1045		18
1029	1046		19
1030	1047		20
1031	1048		21
1032	1049		22
1033	1050		23
1034	1051		24
1035	1052
1036		-	enters into a contractual relationship with a public trust or
1037		-	nonprofit entity as described by this paragraph shall be considered
1038		-	sales made to the public trust or nonprofit entity . The exemption
1039	1053		authorized by this paragraph shall be administered in the form of a
1040	1054		refund from the sales tax revenues apportioned pursuant to Section
1041	1055		1353 of this title and the vendor shall be required to collect the
1042	1056		sales tax otherwise applicable to the transaction . The purchaser
1043	1057		may apply for a refund of the sales tax paid in th e manner
1044	1058		prescribed by this paragraph . Within thirty (30) days after th e end
1045	1059		of each fiscal year, any purchaser that is entitled to make
1046	1060		application for a refund based upon the exempt treatment authorize d
1047	1061		by this paragraph may file an application for refu nd of the sales
1048	1062		taxes paid during such pr eceding fiscal year. The Tax Commission
1049	1063		shall prescribe a form for purposes of making the application for
1050	1064		refund. The Tax Commission shall determine whether or n ot the total
1051	1065		amount of sales tax exemptions claimed by all purchasers is equal to
1052	1066		or less than Six Hundred Fifty Thousand Do llars ($650,000.00). If
1053	1067		such claims are less than or equal to that amount, the Tax
1054	1068		Commission shall make refunds to the purchasers in the full amount
1055	1069		of the documented and verified sa les tax amounts. If such claims by
1056	1070		all purchasers are in excess of Six Hundred Fifty Thousand Dollars
1057	1071		($650,000.00), the Tax Commission shall determine the amount of each
1058	1072		purchaser’s claim, the total amo unt of all claims by all purchasers,
1059	1073		and the percentage each purchaser’s claim amount bears t o the total.
	1074	+	The resulting percentage determined for each purchaser shall be
	1075	+	multiplied by Six Hundred Fifty Thousand Dollars ($650,000.00) to
	1076	+	determine the amount of refundable sales tax to be paid to each
1060	1077
1061		-	ENGR. S. B. NO. 1104 Page 22 1
	1078	+	SENATE FLOOR VERSION - SB1104 SFLR Page 22
	1079	+	(Bold face denotes Committee Amendments) 1
1062	1080		2
1063	1081		3
1064	1082		4
1065	1083		5
1066	1084		6
1067	1085		7
1068	1086		8
1069	1087		9
1070	1088		10
1071	1089		11
1072	1090		12
1073	1091		13
1074	1092		14
1075	1093		15
1076	1094		16
1077	1095		17
1078	1096		18
1079	1097		19
1080	1098		20
1081	1099		21
1082	1100		22
1083	1101		23
1084	1102		24
1085	1103
1086		-	The resulting percentage determined for each purchaser shall be
1087		-	multiplied by Six Hundred Fifty Thousand Dollars ($650,000.00) to
1088		-	determine the amount of refundable sales tax to be paid to each
1089	1104		purchaser. The pro rata refund amount shall be the only method to
1090	1105		recover sales taxes paid during the preceding fiscal year and no
1091	1106		balance of any sales taxes paid on a pro rata basis shall be the
1092	1107		subject of any subsequent refund claim pursuant to this paragraph;
1093	1108		52. Effective July 1, 2006, sales of t angible personal property
1094	1109		or services to any organization which assists, trains, educates, and
1095	1110		provides housing for physically and mentally handicapped persons and
1096	1111		which is exempt from taxation pursuant to the provis ions of the
1097	1112		Internal Revenue Code, 26 U. S.C., Section 501(c)(3) and that
1098	1113		receives at least eighty -five percent (85%) of its annual budget
1099	1114		from state or federal funds . In order to receive the benefit of t he
1100	1115		exemption authorized by this paragraph, the taxpa yer shall be
1101	1116		required to make payment of the applicable sales tax at the time of
1102	1117		sale to the vendor in the manner otherwise required by law .
1103	1118		Notwithstanding any other provision of the Oklahoma Uniform Ta x
1104	1119		Procedure Code to the contrary, the taxpayer shall be authorized to
1105	1120		file a claim for refun d of sales taxes paid that quali fy for the
1106	1121		exemption authorized by this paragraph for a period of one (1) year
1107	1122		after the date of the sale transaction . The taxpayer shall be
1108	1123		required to provide documentation as may b e prescribed by the
1109	1124		Oklahoma Tax Commiss ion in support of the refund cla im. The total
	1125	+	amount of sales tax qualifying for exempt treatment pursuant to this
	1126	+	paragraph shall not exceed One Hundred Seventy -five Thousand Dollars
	1127	+	($175,000.00) each fiscal year . Claims for refund shall be
1110	1128
1111		-	ENGR. S. B. NO. 1104 Page 23 1
	1129	+	SENATE FLOOR VERSION - SB1104 SFLR Page 23
	1130	+	(Bold face denotes Committee Amendments) 1
1112	1131		2
1113	1132		3
1114	1133		4
1115	1134		5
1116	1135		6
1117	1136		7
1118	1137		8
1119	1138		9
1120	1139		10
1121	1140		11
1122	1141		12
1123	1142		13
1124	1143		14
1125	1144		15
1126	1145		16
1127	1146		17
1128	1147		18
1129	1148		19
1130	1149		20
1131	1150		21
1132	1151		22
1133	1152		23
1134	1153		24
1135	1154
1136		-	amount of sales tax qualifying for exempt treatment pursuant to this
1137		-	paragraph shall not exceed One Hundred Sevent y-five Thousand Dollars
1138		-	($175,000.00) each fiscal year . Claims for refund shall be
1139	1155		processed in the order in which such claims are received by the
1140	1156		Oklahoma Tax Commission . If a claim otherwise timely filed exceeds
1141	1157		the total amount of refunds payable for a f iscal year, such claim
1142	1158		shall be barred;
1143	1159		53. The first Two Thousand Dollars ($2,000.00) eac h year of
1144	1160		sales of tangible perso nal property or services to, by, or for the
1145	1161		benefit of a qualified neighborhood watch organization that is
1146	1162		endorsed or supported by or working directly with a law enforcement
1147	1163		agency with jurisdiction in the area in which th e neighborhood watch
1148	1164		organization is located. As used in this paragraph, “qualified
1149	1165		neighborhood watch organization ” means an organization that is a
1150	1166		not-for-profit corporation under the laws of the State of Oklahoma
1151	1167		that was created to help prevent crimin al activity in an area
1152	1168		through community involvement and interaction with local law
1153	1169		enforcement and which is one of the first two thousand organizations
1154	1170		which makes application to the Oklahoma Tax Commission for the
1155	1171		exemption after March 29, 2006;
1156	1172		54. Sales of tangible personal property to a nonprofit
1157	1173		organization, exempt from taxation pursuant to the provisions of the
1158	1174		Internal Revenue Code, 26 U.S.C., Section 501(c) (3), organized
1159	1175		primarily for the purpose of providin g services to homeless persons
	1176	+	during the day and located in a metropoli tan area with a population
	1177	+	in excess of five hundred thousand (500,000) persons according to
	1178	+	the latest Federal Decennial Census . The exemption authorized by
1160	1179
1161		-	ENGR. S. B. NO. 1104 Page 24 1
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	1181	+	(Bold face denotes Committee Amendments) 1
1162	1182		2
1163	1183		3
1164	1184		4
1165	1185		5
1166	1186		6
1167	1187		7
1168	1188		8
1169	1189		9
1170	1190		10
1171	1191		11
1172	1192		12
1173	1193		13
1174	1194		14
1175	1195		15
1176	1196		16
1177	1197		17
1178	1198		18
1179	1199		19
1180	1200		20
1181	1201		21
1182	1202		22
1183	1203		23
1184	1204		24
1185	1205
1186		-	during the day and located in a metropoli tan area with a population
1187		-	in excess of five hundred thousand (500,000) persons according to
1188		-	the latest Federal Decennial Census . The exemption authorized by
1189	1206		this paragraph shall be a pplicable to sales of tangible persona l
1190	1207		property to a qualified entity o ccurring on or after January 1,
1191	1208		2005;
1192	1209		55. Sales of tangible personal property or services to or by an
1193	1210		organization which is exempt from taxation pursuant to the
1194	1211		provisions of the Inte rnal Revenue Code, 26 U.S.C., Section
1195	1212		501(c)(3) for events the principal purpose of which is to provide
1196	1213		funding for the preservation of wetlands and habitat for wild ducks;
1197	1214		56. Sales of tangible personal property or services to or by an
1198	1215		organization which is exempt from taxation pursuant to the
1199	1216		provisions of the Internal Reve nue Code, 26 U.S.C., Section
1200	1217		501(c)(3) for events the principal purpose of which is to provide
1201	1218		funding for the preservation and cons ervation of wild turkeys;
1202	1219		57. Sales of tangible per sonal property or services to an
1203	1220		organization which:
1204	1221		a. is exempt from taxation pursuant to the provisions of
1205	1222		the Internal Revenue Code, 26 U.S.C., Section
1206	1223		501(c)(3), and
1207	1224		b. is part of a network of commun ity-based, autonomous
1208	1225		member organizations that meet s the following
1209	1226		criteria:
	1227	+	(1) serves people with workplace disadvantages and
	1228	+	disabilities by providing job training and
1210	1229
1211		-	ENGR. S. B. NO. 1104 Page 25 1
	1230	+	SENATE FLOOR VERSION - SB1104 SFLR Page 25
	1231	+	(Bold face denotes Committee Amendments) 1
1212	1232		2
1213	1233		3
1214	1234		4
1215	1235		5
1216	1236		6
1217	1237		7
1218	1238		8
1219	1239		9
1220	1240		10
1221	1241		11
1222	1242		12
1223	1243		13
1224	1244		14
1225	1245		15
1226	1246		16
1227	1247		17
1228	1248		18
1229	1249		19
1230	1250		20
1231	1251		21
1232	1252		22
1233	1253		23
1234	1254		24
1235	1255
1236		-	(1) serves people with workplace disadvantages and
1237		-	disabilities by providing job training and
1238	1256		employment services, as well as job placement
1239	1257		opportunities and post -employment support,
1240	1258		(2) has locations in the United States and at l east
1241	1259		twenty other countries,
1242	1260		(3) collects donated clothing and household goods to
1243	1261		sell in retail stores and provides contract labor
1244	1262		services to business and government, and
1245	1263		(4) provides documentation to t he Oklahoma Tax
1246	1264		Commission that over seventy -five percent (75%)
1247	1265		of its revenues are channeled into employment,
1248	1266		job training and placement programs , and other
1249	1267		critical community services;
1250	1268		58. Sales of tickets made on or after September 21, 2005, and
1251	1269		complimentary or free tickets for admission issued on or a fter
1252	1270		September 21, 2005, whic h have a value equivalent to the charge that
1253	1271		would have otherwise been made, for admission to a professional
1254	1272		athletic event in which a team in the National Basketball
1255	1273		Association is a participant, which is held in a facility ow ned or
1256	1274		operated by a municipa lity, a county, or a public trust of which a
1257	1275		municipality or a county is the sole beneficiary, and sales of
1258	1276		tickets made on or after July 1, 2007, and complimentary or free
1259	1277		tickets for admission issued on or after July 1, 2007, which have a
	1278	+	value equivalent to the charge that would have otherwise bee n made,
	1279	+	for admission to a professional athletic event in which a team in
1260	1280
1261		-	ENGR. S. B. NO. 1104 Page 26 1
	1281	+	SENATE FLOOR VERSION - SB1104 SFLR Page 26
	1282	+	(Bold face denotes Committee Amendments) 1
1262	1283		2
1263	1284		3
1264	1285		4
1265	1286		5
1266	1287		6
1267	1288		7
1268	1289		8
1269	1290		9
1270	1291		10
1271	1292		11
1272	1293		12
1273	1294		13
1274	1295		14
1275	1296		15
1276	1297		16
1277	1298		17
1278	1299		18
1279	1300		19
1280	1301		20
1281	1302		21
1282	1303		22
1283	1304		23
1284	1305		24
1285	1306
1286		-	value equivalent to the charge that would have otherwise bee n made,
1287		-	for admission to a professional athletic event in which a team in
1288	1307		the National Hockey League is a participant, which is he ld in a
1289	1308		facility owned or operated by a municipality , a county, or a public
1290	1309		trust of which a municipality or a county is the so le beneficiary;
1291	1310		59. Sales of tickets for admission and complimentary or free
1292	1311		tickets for admission which have a value equivalent to the charge
1293	1312		that would have otherwise been made t o a professional sporting even t
1294	1313		involving ice hockey, baseball, basketball, football or arena
1295	1314		football, or soccer. As used in this paragraph, “professional
1296	1315		sporting event” means an organized athletic com petition between
1297	1316		teams that are members of an organi zed league or association with
1298	1317		centralized management, other than a nationa l league or national
1299	1318		association, that imposes requirements for participation in the
1300	1319		league upon the teams, the individual athlet es, or both, and which
1301	1320		uses a salary structure to co mpensate the athletes;
1302	1321		60. Sales of tickets for admission to an annual even t sponsored
1303	1322		by an educational and charitable organization of women which is
1304	1323		exempt from taxation pursuant to the provisions of t he Internal
1305	1324		Revenue Code, 26 U.S.C., Section 501(c)( 3) and has as its mission
1306	1325		promoting volunteerism, developing the potential o f women and
1307	1326		improving the community through the effective action and leadership
1308	1327		of trained volunteers;
	1328	+	61. Sales of tangible pe rsonal property or services to an
	1329	+	organization, which is exempt from taxation pur suant to the
	1330	+	provisions of the Internal Revenue Code, 26 U.S.C., Section
1309	1331
1310		-	ENGR. S. B. NO. 1104 Page 27 1
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	1333	+	(Bold face denotes Committee Amendments) 1
1311	1334		2
1312	1335		3
1313	1336		4
1314	1337		5
1315	1338		6
1316	1339		7
1317	1340		8
1318	1341		9
1319	1342		10
1320	1343		11
1321	1344		12
1322	1345		13
1323	1346		14
1324	1347		15
1325	1348		16
1326	1349		17
1327	1350		18
1328	1351		19
1329	1352		20
1330	1353		21
1331	1354		22
1332	1355		23
1333	1356		24
1334	1357
1335		-	61. Sales of tangible personal property or services to an
1336		-	organization, which is exempt from taxation pur suant to the
1337		-	provisions of the Internal Revenue Code, 26 U.S.C., Section
1338	1358		501(c)(3), and which is itself a member of an organization which is
1339	1359		exempt from taxation pursuant to t he provisions of the Internal
1340	1360		Revenue Code, 26 U.S.C ., Section 501(c)(3), if the membership
1341	1361		organization is primarily engaged in advancing the purposes of its
1342	1362		member organizations through fundraising, public awareness , or other
1343	1363		efforts for the benefit of i ts member organizations, and if the
1344	1364		member organization is primarily engaged eithe r in providing
1345	1365		educational services and program s concerning health-related diseases
1346	1366		and conditions to individuals suffering from such health -related
1347	1367		diseases and conditions o r their caregivers and family members or
1348	1368		support to such individuals, or in health -related research as to
1349	1369		such diseases and condi tions, or both. In order to qualify for the
1350	1370		exemption authorized by this paragraph, the member nonprofit
1351	1371		organization shall be required to provide proof to the Oklahoma Tax
1352	1372		Commission of its membership status in the membership organization;
1353	1373		62. Sales of tangible personal property or services to or by an
1354	1374		organization which is part of a national volunteer women ’s service
1355	1375		organization dedicated to promoting patriotism, preserving Am erican
1356	1376		history, and securing better education for children and which has at
1357	1377		least 168,000 members in 3,000 chapters across the United States;
	1378	+	63. Sales of tangible personal property or services to or by a
	1379	+	YWCA or YMCA organization which is part of a natio nal nonprofit
	1380	+	community service organization working to meet the health and so cial
	1381	+	service needs of its members across the United States;
1358	1382
1359		-	ENGR. S. B. NO. 1104 Page 28 1
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	1384	+	(Bold face denotes Committee Amendments) 1
1360	1385		2
1361	1386		3
1362	1387		4
1363	1388		5
1364	1389		6
1365	1390		7
1366	1391		8
1367	1392		9
1368	1393		10
1369	1394		11
1370	1395		12
1371	1396		13
1372	1397		14
1373	1398		15
1374	1399		16
1375	1400		17
1376	1401		18
1377	1402		19
1378	1403		20
1379	1404		21
1380	1405		22
1381	1406		23
1382	1407		24
1383	1408
1384		-	63. Sales of tangible personal property or services to or by a
1385		-	YWCA or YMCA organization which is part of a natio nal nonprofit
1386		-	community service organization working to meet the health and so cial
1387		-	service needs of its members across the United States;
1388	1409		64. Sales of tangible personal property or services to or by a
1389	1410		veteran’s organization which is exempt from taxation p ursuant to the
1390	1411		provisions of the Internal Revenue Code, 26 U.S.C., Section
1391	1412		501(c)(19) and which is known as the Veterans of Foreign Wars of the
1392	1413		United States, Oklahoma Chapters;
1393	1414		65. Sales of boxes of foo d by a church or by an organization,
1394	1415		which is exempt from taxation pursuant to the provisions of the
1395	1416		Internal Revenue Code, 26 U.S .C., Section 501(c)(3) . To qualify
1396	1417		under the provisions of this paragraph, the organization must be
1397	1418		organized for the primary purpose of feeding needy individuals or to
1398	1419		encourage volunteer service by requ iring such service in order to
1399	1420		purchase food. These boxes shall only contain edible staple food
1400	1421		items;
1401	1422		66. Sales of tangible personal property or services to any
1402	1423		person with whom a church has duly entered into a construction
1403	1424		contract, necessary for carr ying out such contract or to any
1404	1425		subcontractor to such a construction contract;
1405	1426		67. Sales of tangible personal property or services used
1406	1427		exclusively for charitable or educationa l purposes, to or by an
1407	1428		organization which:
	1429	+	a. is exempt from taxation pursu ant to the provisions of
	1430	+	the Internal Revenue Code, 26 U.S.C., Section
	1431	+	501(c)(3),
1408	1432
1409		-	ENGR. S. B. NO. 1104 Page 29 1
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	1434	+	(Bold face denotes Committee Amendments) 1
1410	1435		2
1411	1436		3
1412	1437		4
1413	1438		5
1414	1439		6
1415	1440		7
1416	1441		8
1417	1442		9
1418	1443		10
1419	1444		11
1420	1445		12
1421	1446		13
1422	1447		14
1423	1448		15
1424	1449		16
1425	1450		17
1426	1451		18
1427	1452		19
1428	1453		20
1429	1454		21
1430	1455		22
1431	1456		23
1432	1457		24
1433	1458
1434		-	a. is exempt from taxation pursu ant to the provisions of
1435		-	the Internal Revenue Code, 26 U.S.C., Section
1436		-	501(c)(3),
1437	1459		b. has filed a Not-for-Profit Certificate of
1438	1460		Incorporation in this state, and
1439	1461		c. is organized for the purpose of:
1440	1462		(1) providing training and education to
1441	1463		developmentally disabled individuals,
1442	1464		(2) educating the community about th e rights,
1443	1465		abilities, and strengths of developmentally
1444	1466		disabled individuals, and
1445	1467		(3) promoting unity among developmentally disa bled
1446	1468		individuals in their community and geographic
1447	1469		area;
1448	1470		68. Sales of tangible personal property or services to any
1449	1471		organization which is a shelter for abused, neglected, or abandoned
1450	1472		children and which is exempt from taxation pursuant to the
1451	1473		provisions of the Internal Revenue Code, 26 U.S.C., Section
1452	1474		501(c)(3); provided, until July 1, 2008, such exemption shall apply
1453	1475		only to eligible shelters for children from birth to age twelve (12)
1454	1476		and after July 1, 2008, such exemption shall apply to eligible
1455	1477		shelters for children from birth to age eighteen (18);
	1478	+	69. Sales of tangible personal property or services to a child
	1479	+	care center which is licensed pursuant to the Oklahoma Child Care
	1480	+	Facilities Licensing Act and which:
1456	1481
1457		-	ENGR. S. B. NO. 1104 Page 30 1
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	1483	+	(Bold face denotes Committee Amendments) 1
1458	1484		2
1459	1485		3
1460	1486		4
1461	1487		5
1462	1488		6
1463	1489		7
1464	1490		8
1465	1491		9
1466	1492		10
1467	1493		11
1468	1494		12
1469	1495		13
1470	1496		14
1471	1497		15
1472	1498		16
1473	1499		17
1474	1500		18
1475	1501		19
1476	1502		20
1477	1503		21
1478	1504		22
1479	1505		23
1480	1506		24
1481	1507
1482		-	69. Sales of tangible personal property or services to a child
1483		-	care center which is licensed pursuant to the Oklahoma Child Care
1484		-	Facilities Licensing Act and which:
1485	1508		a. possesses a 3-star rating from the Depar tment of Human
1486	1509		Services Reaching for the Stars Progr am or a national
1487	1510		accreditation, and
1488	1511		b. allows on-site universal prekindergarten education to
1489	1512		be provided to four-year-old children through a
1490	1513		contractual agreement with any public school or school
1491	1514		district.
1492	1515		For the purposes of this paragraph, sales made to any person,
1493	1516		firm, agency, or entity that has entered previously into a
1494	1517		contractual relationship with a child care center for construction
1495	1518		and improvement of buildings and other structures owned by the chi ld
1496	1519		care center and operated for educational purposes shall be
1497	1520		considered sales made to a child care center . Any such person,
1498	1521		firm, agency, or entity making purchases on behalf of a child care
1499	1522		center shall certify, in writing, on the copy of the invoice or
1500	1523		sales ticket the nature of the purchase . Any such person, or person
1501	1524		acting on behalf of a firm, agency , or entity making purchases o n
1502	1525		behalf of a child care center in violation of this paragraph shall
1503	1526		be guilty of a misdemeanor and upon conviction thereo f shall be
1504	1527		fined an amount equal to double the amoun t of sales tax involved or
1505	1528		incarcerated for not more than sixty (60) days or both;
	1529	+	70. a. Sales of tangible personal property to a service
	1530	+	organization of mothers who have children who are serving or who
	1531	+	have served in the military, which service organizat ion is exempt
1506	1532
1507		-	ENGR. S. B. NO. 1104 Page 31 1
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	1534	+	(Bold face denotes Committee Amendments) 1
1508	1535		2
1509	1536		3
1510	1537		4
1511	1538		5
1512	1539		6
1513	1540		7
1514	1541		8
1515	1542		9
1516	1543		10
1517	1544		11
1518	1545		12
1519	1546		13
1520	1547		14
1521	1548		15
1522	1549		16
1523	1550		17
1524	1551		18
1525	1552		19
1526	1553		20
1527	1554		21
1528	1555		22
1529	1556		23
1530	1557		24
1531	1558
1532		-	70. a. Sales of tangible personal property to a service
1533		-	organization of mothers who have children who are serving or w ho
1534		-	have served in the military, which service organizat ion is exempt
1535	1559		from taxation pursuant to the provisions of the Internal Revenue
1536	1560		Code, 26 U.S.C., Section 501(c)(19) and which is known as the Blue
1537	1561		Star Mothers of America, Inc . The exemption provided by t his
1538	1562		paragraph shall only apply to the purchase of ta ngible personal
1539	1563		property actually intended to be sent to United States military
1540	1564		personnel overseas who are serving in a combat zone and not to any
1541	1565		other tangible personal property purchased by the organiz ation.
1542	1566		Provided, this exemption shall not apply to any sales tax levied by
1543	1567		a city, town, county, or any other jurisdiction in this state.
1544	1568		b. The exemption authorized by this paragraph shall be
1545	1569		administered in the form of a refund from the sales
1546	1570		tax revenues apportioned pursuant to Section 1353 of
1547	1571		this title, and the vendor shall be requ ired to
1548	1572		collect the sales tax otherwise applicable to the
1549	1573		transaction. The purchaser may apply for a refund of
1550	1574		the state sales tax paid in the manner prescribed by
1551	1575		this paragraph. Within sixty (60) days after the end
1552	1576		of each calendar quarter, any purchas er that is
1553	1577		entitled to make application for a refund based upon
1554	1578		the exempt treatment authorized by this paragraph may
1555	1579		file an application for refund of the state sales
	1580	+	taxes paid during such preceding calendar quarter .
	1581	+	The Tax Commission shall prescribe a form for purposes
	1582	+	of making the application for refund.
1556	1583
1557		-	ENGR. S. B. NO. 1104 Page 32 1
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	1585	+	(Bold face denotes Committee Amendments) 1
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1577	1605		21
1578	1606		22
1579	1607		23
1580	1608		24
1581	1609
1582		-	taxes paid during such preceding calendar quarter .
1583		-	The Tax Commission shall prescribe a form for purposes
1584		-	of making the application for refund.
1585	1610		c. A purchaser who applies for a refund pursuant to this
1586	1611		paragraph shall certify that the items were actually
1587	1612		sent to military personnel overseas in a combat zone .
1588	1613		Any purchaser that applies for a refund for the
1589	1614		purchase of items that are not authorized for
1590	1615		exemption under this paragraph shall be subject to a
1591	1616		penalty in the amount of Five Hundred Dollars
1592	1617		($500.00);
1593	1618		71. Sales of food and snack items to or by an organiza tion
1594	1619		which is exempt from tax ation pursuant to the provisions of the
1595	1620		Internal Revenue Code, 26 U. S.C., Section 501(c)(3), whose primary
1596	1621		and principal purpose is providing funding for scholarships in the
1597	1622		medical field;
1598	1623		72. Sales of tangible personal proper ty or services for use
1599	1624		solely on construction projects for organizations which are exempt
1600	1625		from taxation pursuant to the provisions of the Internal Revenue
1601	1626		Code, 26 U.S.C., Section 501(c)(3) and whose purp ose is providing
1602	1627		end-of-life care and access to hosp ice services to low-income
1603	1628		individuals who live in a facility owned by the organization . The
1604	1629		exemption provided by this paragraph applies to sales to the
1605	1630		organization as well as to sales to any person wi th whom the
	1631	+	organization has duly entered into a con struction contract,
	1632	+	necessary for carrying out such contract or to any subcontractor to
	1633	+	such a construction contract. Any person making purchases on behalf
1606	1634
1607		-	ENGR. S. B. NO. 1104 Page 33 1
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	1636	+	(Bold face denotes Committee Amendments) 1
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1609	1638		3
1610	1639		4
1611	1640		5
1612	1641		6
1613	1642		7
1614	1643		8
1615	1644		9
1616	1645		10
1617	1646		11
1618	1647		12
1619	1648		13
1620	1649		14
1621	1650		15
1622	1651		16
1623	1652		17
1624	1653		18
1625	1654		19
1626	1655		20
1627	1656		21
1628	1657		22
1629	1658		23
1630	1659		24
1631	1660
1632		-	organization has duly entered into a con struction contract,
1633		-	necessary for carrying out such contract or to any subcontractor to
1634		-	such a construction contract. Any person making purchases on behalf
1635	1661		of such organization shall certify, in writing, on the copy of the
1636	1662		invoice or sales ticket to be re tained by the vendor that th e
1637	1663		purchases are made for and on behalf of such organization and set
1638	1664		out the name of such organization . Any person who wrongfully or
1639	1665		erroneously certifies that purchases are fo r any of the above-named
1640	1666		organizations or who otherw ise violates this section sh all be guilty
1641	1667		of a misdemeanor and upon conviction thereof shall be f ined an
1642	1668		amount equal to double the amount of sales tax involved or
1643	1669		incarcerated for not more than sixty (60 ) days or both;
1644	1670		73. Sales of tickets for admission to events held by
1645	1671		organizations exempt from taxation pursuant to the provisions of the
1646	1672		Internal Revenue Code, 26 U.S.C., Section 501(c)(3) that are
1647	1673		organized for the purpose of supporting general hospital s licensed
1648	1674		by the State Department of Health;
1649	1675		74. Sales of tangible personal property or services:
1650	1676		a. to a foundation which is exempt from taxation pursuant
1651	1677		to the provisions of the Internal Revenue Code, 26
1652	1678		U.S.C., Section 501(c)(3) and which raises tax -
1653	1679		deductible contributions in support of a wide range of
1654	1680		firearms-related public interest activities of the
1655	1681		National Rifle Association of America and o ther
	1682	+	organizations that defend and foster Second Amendment
	1683	+	rights, and
1656	1684
1657		-	ENGR. S. B. NO. 1104 Page 34 1
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1659	1688		3
1660	1689		4
1661	1690		5
1662	1691		6
1663	1692		7
1664	1693		8
1665	1694		9
1666	1695		10
1667	1696		11
1668	1697		12
1669	1698		13
1670	1699		14
1671	1700		15
1672	1701		16
1673	1702		17
1674	1703		18
1675	1704		19
1676	1705		20
1677	1706		21
1678	1707		22
1679	1708		23
1680	1709		24
1681	1710
1682		-	organizations that defend and foster Second Amendment
1683		-	rights, and
1684	1711		b. to or by a grassroots fundraising program for sales
1685	1712		related to events to raise funds for a foundation
1686	1713		meeting the qualifications of subparagraph a of this
1687	1714		paragraph;
1688	1715		75. Sales by an organization or entity which is exempt from
1689	1716		taxation pursuant to the provisions of the Internal Revenue Co de, 26
1690	1717		U.S.C., Section 501(c)(3) which are related t o a fundraising event
1691	1718		sponsored by the organization or entity when the event does not
1692	1719		exceed any five (5) consecutive days and when the sales are not in
1693	1720		the organization’s or the entity’s regular course of business.
1694	1721		Provided, the exemption provided in thi s paragraph shall be li mited
1695	1722		to tickets sold for admittance to the fundraising event and items
1696	1723		which were donated to the organization or entity for sale at the
1697	1724		event;
1698	1725		76. Effective November 1, 2017, sale s of tangible personal
1699	1726		property or services to an or ganization which is ex empt from
1700	1727		taxation pursuant to the provisions of the Internal Revenue Code, 26
1701	1728		U.S.C., Section 501(c)(3) and operates as a collaborative model
1702	1729		which connects community agencies in on e location to serve
1703	1730		individuals and families affecte d by violence and wher e victims have
1704	1731		access to services and advocacy at no cost to the victim;
	1732	+	77. Effective July 1, 2018, sales of tangible personal property
	1733	+	or services to or by an association which is exempt from taxation
	1734	+	pursuant to the provisions of the Internal Revenue Code, 26 U.S.C.,
1705	1735
1706		-	ENGR. S. B. NO. 1104 Page 35 1
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1708	1739		3
1709	1740		4
1710	1741		5
1711	1742		6
1712	1743		7
1713	1744		8
1714	1745		9
1715	1746		10
1716	1747		11
1717	1748		12
1718	1749		13
1719	1750		14
1720	1751		15
1721	1752		16
1722	1753		17
1723	1754		18
1724	1755		19
1725	1756		20
1726	1757		21
1727	1758		22
1728	1759		23
1729	1760		24
1730	1761
1731		-	77. Effective July 1, 2018, sales of tangible personal property
1732		-	or services to or by an association which is exempt from taxation
1733		-	pursuant to the provisions of the Internal Revenue Code, 26 U.S.C.,
1734	1762		Section 501(c)(19) and which is known as the National Guard
1735	1763		Association of Oklahoma;
1736	1764		78. Effective July 1, 2018, sales of tangible personal property
1737	1765		or services to or by an association which is exempt from taxation
1738	1766		pursuant to the provisions of the Internal Revenue Code, 26 U.S.C.,
1739	1767		Section 501(c)(4) and which is known as the Marine Corps League of
1740	1768		Oklahoma;
1741	1769		79. Sales of tangible personal property or services to the
1742	1770		American Legion, whether the purchase is made by the entity
1743	1771		chartered by the United States Congress or is an entity organized
1744	1772		under the laws of this o r another state pursuant to the authority of
1745	1773		the national American Legion organization;
1746	1774		80. Sales of tangible personal property or services to or by an
1747	1775		organization which is:
1748	1776		a. exempt from taxation pursuant to the provisions of the
1749	1777		Internal Revenue Code, 26 U.S.C., Section 501(c)(3),
1750	1778		b. verified with a letter from the MIT Fab Foundation as
1751	1779		an official member of the Fab Lab Network in
1752	1780		compliance with the Fab Ch arter, and
1753	1781		c. able to provide documentation that its primary and
1754	1782		principal purpose is to provide community access to
	1783	+	advanced 21st century manufacturing and digital
	1784	+	fabrication tools for science, technolo gy,
	1785	+	engineering, art and math (STEAM) learning skill s,
1755	1786
1756		-	ENGR. S. B. NO. 1104 Page 36 1
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	1788	+	(Bold face denotes Committee Amendments) 1
1757	1789		2
1758	1790		3
1759	1791		4
1760	1792		5
1761	1793		6
1762	1794		7
1763	1795		8
1764	1796		9
1765	1797		10
1766	1798		11
1767	1799		12
1768	1800		13
1769	1801		14
1770	1802		15
1771	1803		16
1772	1804		17
1773	1805		18
1774	1806		19
1775	1807		20
1776	1808		21
1777	1809		22
1778	1810		23
1779	1811		24
1780	1812
1781		-	advanced 21st century manufacturing and digital
1782		-	fabrication tools for science, techn ology,
1783		-	engineering, art and math (STEAM) learning skill s,
1784	1813		developing inventions, creating and sustaining
1785	1814		businesses, and producing personalized products;
1786	1815		81. Effective November 1, 2021, sales of tangible personal
1787	1816		property or services used solely for construc tion and remodeling
1788	1817		projects to an organization whic h is exempt from taxation pursuant
1789	1818		to the provisions of the Internal Revenue Code, 26 U.S.C., Sect ion
1790	1819		501(c)(3), and which meets the following requirements:
1791	1820		a. its primary purpose is to construct or remod el and
1792	1821		sell affordable housing and provide homeowner ship
1793	1822		education to residents of Oklahoma that have an income
1794	1823		that is below one hundred percent (100 %) of the Family
1795	1824		Median Income guidelines as defined by the U.S.
1796	1825		Department of Housing and Urban Developme nt,
1797	1826		b. it conducts its activities in a manner that s erves
1798	1827		public or charitable purposes, rather than commercial
1799	1828		purposes,
1800	1829		c. it receives funding and r evenue and charges fees in a
1801	1830		manner that does not incentivize it or its employees
1802	1831		to act other than in the best interests of its
1803	1832		clients, and
	1833	+	d. it compensates its employees in a manner that does not
	1834	+	incentivize employees to act other than in the best
	1835	+	interests of its clients;
1804	1836
1805		-	ENGR. S. B. NO. 1104 Page 37 1
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1823	1856		19
1824	1857		20
1825	1858		21
1826	1859		22
1827	1860		23
1828	1861		24
1829	1862
1830		-	d. it compensates its employees in a manner that does not
1831		-	incentivize employees to act other than in the best
1832		-	interests of its clients;
1833	1863		82. Effective November 1, 2021, sales of tangible personal
1834	1864		property or services to a nonprofit entity, organized pursuant to
1835	1865		Oklahoma law before January 1, 2022, exempt from federal income
1836	1866		taxation pursuant to Section 501(c) of the Internal Revenue Code of
1837	1867		1986, as amended, the principal functions of which are to provide
1838	1868		assistance to natural persons following a disaster, with program
1839	1869		emphasis on repair or restoration to single -family residential
1840	1870		dwellings or the construction of a re placement single-family
1841	1871		residential dwelling . As used in this paragraph, “disaster” means
1842	1872		damage to property with or without accompanying injury to persons
1843	1873		from heavy rain, high winds, tornadic winds, drought, wildfire,
1844	1874		snow, ice, geologic disturbances, e xplosions, chemical accidents or
1845	1875		spills, and other events causing damage to property on a large
1846	1876		scale. For purposes of this paragraph, an entity that expended at
1847	1877		least seventy-five percent (75%) of its funds on the restoration to
1848	1878		single-family housing following a disaster, including related
1849	1879		general and administrative expenses, shall be eligible for the
1850	1880		exemption authorized by this paragraph; and
1851	1881		83. Until July 1, 2022, sales of tangible personal property or
1852	1882		services for use in a clinical practice or medica l facility operated
1853	1883		by an organization which is exempt from taxation pursuant to the
	1884	+	provisions of the Int ernal Revenue Code of the United States, 26
	1885	+	U.S.C., Section 501(c)(3), and which has entered into a joint
	1886	+	operating agreement with the University Hosp itals Trust created
1854	1887
1855		-	ENGR. S. B. NO. 1104 Page 38 1
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1857	1891		3
1858	1892		4
1859	1893		5
1860	1894		6
1861	1895		7
1862	1896		8
1863	1897		9
1864	1898		10
1865	1899		11
1866	1900		12
1867	1901		13
1868	1902		14
1869	1903		15
1870	1904		16
1871	1905		17
1872	1906		18
1873	1907		19
1874	1908		20
1875	1909		21
1876	1910		22
1877	1911		23
1878	1912		24
1879	1913
1880		-	provisions of the Internal Revenue Code of the United States, 26
1881		-	U.S.C., Section 501(c)(3), and which has entered into a joint
1882		-	operating agreement with the University Hosp itals Trust created
1883	1914		pursuant to Section 3224 of Title 63 of the Oklahoma Statutes . The
1884	1915		exemption provided by this paragraph shall be limited to the
1885	1916		purchase of tangible personal property and services for use in
1886	1917		clinical practices or medical facilities acq uired or leased by the
1887	1918		organization from the University Hospitals Authority, University
1888	1919		Hospitals Trust, or the University of Oklahoma on or after June 1,
1889	1920		2021.
1890	1921		SECTION 2. This act shall become effective November 1, 2022.
1891		-	Passed the Senate the 15th day of March, 2022.
1892		-
1893		-
1894		-
1895		-	Presiding Officer of the Senate
1896		-
1897		-
1898		-	Passed the House of Representative s the ____ day of __________,
1899		-	2022.
1900		-
1901		-
1902		-
1903		-	Presiding Officer of the House
1904		-	of Representatives
1905		-
	1922	+	COMMITTEE REPORT BY: COMMITTEE ON APPROPRIATIONS
	1923	+	March 2, 2022 - DO PASS AS AMENDED BY COMMITTEE ON FINANCE