OK
Oklahoma Senate Bill SB1490

Oklahoma 2022 Regular Session

Oklahoma Senate Bill SB1490 Compare Versions

Only one version of the bill is available at this time.
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5353 STATE OF OKLAHOMA
5454
5555 2nd Session of the 58th Legislature (2022)
5656
5757 SENATE BILL 1490 By: Montgomery
5858
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6363 AS INTRODUCED
6464
6565 An Act relating to sales tax; amending 68 O.S. 2021,
6666 Section 1356, as last amended by Section 1, Chapter
6767 539, O.S.L. 2021, which relates to exemptions;
6868 providing exemption for certain organization that
6969 provides service to United Sta tes Fish and Wildlife
7070 Service; and providing an effective date .
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7575 BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
7676 SECTION 1. AMENDATORY 68 O.S. 2021, Section 1356 , as
7777 last amended by Section 1, Chap ter 539, O.S.L. 2021 , is amended to
7878 read as follows:
7979 Section 1356. Exemptions - Governmental and nonprofit entities.
8080 There are hereby specifically exempted from the tax l evied by
8181 Section 1350 et seq. of this title:
8282 1. Sale of tangible personal property or se rvices to the United
8383 States government or to the State of Oklahoma this state, any
8484 political subdivision of this stat e, or any agency of a political
8585 subdivision of this state; provided, all sales to contractors in
8686 connection with the performance of any contract with t he United
8787 States government, State of Oklahoma this state, or any of its
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139139 political subdivisions shall not be exempted from the tax levied by
140140 Section 1350 et seq. of this title, except as hereina fter provided;
141141 2. Sales of property to agents appointed by or under contr act
142142 with agencies or instrumentalities of the Unit ed States government
143143 if ownership and posse ssion of such property transfers immediately
144144 to the United States government;
145145 3. Sales of property to agents appointed by or under contract
146146 with a political subdi vision of this state if the sale of such
147147 property is associated with the development of a qua lified federal
148148 facility, as provided in the Oklaho ma Federal Facilities Development
149149 Act, and if ownership and possession of s uch property transfers
150150 immediately to the political subdivision or the state;
151151 4. Sales made directly by county, district , or state fair
152152 authorities of this state, upon the premises of the fair authority,
153153 for the sole benefit of the fair authority or sales of admission
154154 tickets to such fairs or fair events at any location in the state
155155 authorized by county, district, or state fair authorities; provided,
156156 the exemption provided by this p aragraph for admission tickets to
157157 fair events shall apply only to any porti on of the admission price
158158 that is retained by or distributed to the fair authority . As used
159159 in this paragraph, “fair event” shall be limited to an event held on
160160 the premises of the fair authority in conjunction with and during
161161 the time period of a county, district, or state fair;
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213213 5. Sale of food in cafeterias or lunchrooms of elementary
214214 schools, high schools, colleges, or universities which are operated
215215 primarily for teachers and p upils and are not operated primarily fo r
216216 the public or for profit;
217217 6. Dues paid to fraternal, religious, civic, char itable, or
218218 educational societies or organizatio ns by regular members thereof,;
219219 provided, such societies or organizations operate under what is
220220 commonly termed the lodge plan or sy stem, and provided such
221221 societies or organizations do not operate for a profit which inures
222222 to the benefit of any individual member or members thereof to the
223223 exclusion of other members and dues paid monthly or annual ly to
224224 privately owned scientific and edu cational libraries by members
225225 sharing the use of services rendered by such libr aries with students
226226 interested in the study of geology, petroleum engineering , or
227227 related subjects;
228228 7. Sale of tangible personal propert y or services to or by
229229 churches, except sales made in the course of business for profit or
230230 savings, competing with other persons engaged in the same , or a
231231 similar business or sale of tangible personal prope rty or services
232232 by an organization exempt from fed eral income tax pursuant to
233233 Section 501(c)(3) of the Internal Revenue Code of 1986, as amended,
234234 made on behalf of or at t he request of a church or churches if the
235235 sale of such property is conducted not more than once each calendar
236236 year for a period not to exceed three (3) days by the organizatio n
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288288 and proceeds from the sale of such property are used by the church
289289 or churches or by the organization for charitable purpose s;
290290 8. The amount of proceeds received f rom the sale of admission
291291 tickets which is separat ely stated on the ticket of admission fo r
292292 the repayment of money borrowed by any accredited state-supported
293293 college or university or any public trust of which a coun ty in this
294294 state is the beneficiary, for the purpose of constructing or
295295 enlarging any facility to be used for the staging of an ath letic
296296 event, a theatrical production, or any other form of entertainment,
297297 edification, or cultural cultivation to which entry is gained with a
298298 paid admission ticket . Such facilities include, but are not limited
299299 to, athletic fields, athletic stadiums, fiel d houses, amphitheaters,
300300 and theaters. To be eligible for this sales tax exemption , the
301301 amount separately stated on the admiss ion ticket shall be a
302302 surcharge which is imposed, collected, and used for the sole purpos e
303303 of servicing or aiding in the servicin g of debt incurred by the
304304 college or university to effect the capital improvements
305305 hereinbefore described;
306306 9. Sales of tangible personal property or services to the
307307 council organizations or similar state supervisory organizations of
308308 the Boy Scouts of Amer ica, Girl Scouts of the U.S.A., and Camp Fire
309309 USA;
310310 10. Sale of tangible personal propert y or services to any
311311 county, municipality, rural water district, public schoo l district,
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363363 city-county library system, the instit utions of The Oklahoma State
364364 System of Higher Education, the Grand River Dam Autho rity, the
365365 Northeast Oklahoma Public Facilities Authority, the Oklahoma
366366 Municipal Power Authority, City of Tulsa-Rogers County Port
367367 Authority, Muskogee City -County Port Authority, the Oklahoma
368368 Department of Veterans Affairs, the Broken Bow Economic Developm ent
369369 Authority, Ardmore Development Authority, D urant Industrial
370370 Authority, Oklahoma Ord nance Works Authority, Central Oklaho ma
371371 Master Conservancy District, Arbuckle Master Co nservancy District,
372372 Fort Cobb Master Con servancy District, Foss Reservoir Master
373373 Conservancy District, Mountain Park Master Conse rvancy District,
374374 Waurika Lake Master Con servancy District, the Office of Management
375375 and Enterprise Services only when carrying out a public construction
376376 contract on behalf of the Oklahoma Department of Veteran s Affairs,
377377 and effective July 1, 2022, the Uni versity Hospitals Trust, or to
378378 any person with whom any of the above -named subdivisions or agencies
379379 of this state has duly enter ed into a public contract pursuant to
380380 law, necessary for carrying out such public contract or to any
381381 subcontractor to such a pub lic contract. Any person making
382382 purchases on behalf of such subdivision or ag ency of this state
383383 shall certify, in writing, on t he copy of the invoice or sales
384384 ticket to be retained by the vendor that the purch ases are made for
385385 and on behalf of such subdiv ision or agency of this state and set
386386 out the name of such public subdivision or agency. Any person who
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438438 wrongfully or erroneous ly certifies that purchases are for any of
439439 the above-named subdivisions or agencie s of this state or who
440440 otherwise violates this section shall be guilty of a misdemeanor and
441441 upon conviction thereof shall be fined an amount equal to double the
442442 amount of sales tax involved or incarcerated for not more than sixty
443443 (60) days or both;
444444 11. Sales of tangible personal property or services to private
445445 institutions of higher educati on and private elementary and
446446 secondary institutions of education accredited by the Sta te
447447 Department of Education or registered by the State Board of
448448 Education for purposes of participating in federal programs or
449449 accredited as defined by the Oklahoma State Regents for Higher
450450 Education which are exempt from taxation pursuant to the provisions
451451 of the Internal Revenue Code, 26 U.S.C. , Section 501(c)(3) including
452452 materials, supplies, and equipment used in the construction and
453453 improvement of buildings and other structures owned by the
454454 institutions and operated for educational purposes.
455455 Any person, firm, agency, or entity making purchase s on behalf
456456 of any institution, agency, or subdivision in this state, shall
457457 certify in writing, on the copy of the invoice or sal es ticket the
458458 nature of the purchases , and violation of this paragraph shall be a
459459 misdemeanor as set forth in paragraph 10 of t his section;
460460 12. Tuition and educational f ees paid to private institutions
461461 of higher education and private elementary and second ary
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513513 institutions of education accredi ted by the State Department of
514514 Education or registered by the State Board of Education for purposes
515515 of participating in federal progr ams or accredited as defined by the
516516 Oklahoma State Regents for Higher Education which are exempt from
517517 taxation pursuant to the provisions of the Internal Revenue Code, 26
518518 U.S.C., Section 501(c)(3);
519519 13. a. Sales of tangible personal property made by:
520520 (1) a public school,
521521 (2) a private school offering ins truction for grade
522522 levels kindergarten through twelfth grade,
523523 (3) a public school district,
524524 (4) a public or private school bo ard,
525525 (5) a public or private school stud ent group or
526526 organization,
527527 (6) a parent-teacher association or organization
528528 other than as specified in subparagraph b of th is
529529 paragraph, or
530530 (7) public or private scho ol personnel for purposes
531531 of raising funds for the benefit of a public or
532532 private school, public school district, public or
533533 private school board, or public or private school
534534 student group or organization, or
535535 b. Sales of tangible personal property made by o r to
536536 nonprofit parent-teacher associations or orga nizations
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588588 exempt from taxation pursuant to the provisions of the
589589 Internal Revenue Code, 26 U.S.C., Section 501(c)(3),
590590 nonprofit local public or private school fou ndations
591591 which solicit money or property in the name of any
592592 public or private school or public school district.
593593 The exemption provided by this paragraph for sales made by a
594594 public or private school shall be limited to those pu blic or private
595595 schools accredited by the State Department of Education or
596596 registered by the State Board of Education for pu rposes of
597597 participating in federal progr ams. Sale of tangible personal
598598 property in this paragraph shall include sale of admission t ickets
599599 and concessions at ath letic events;
600600 14. Sales of tangible personal property by:
601601 a. local 4-H clubs,
602602 b. county, regional, or state 4-H councils,
603603 c. county, regional, or state 4-H committees,
604604 d. 4-H leader associations,
605605 e. county, regional, or state 4-H foundations, and
606606 f. authorized 4-H camps and training centers.
607607 The exemption provided by this paragraph shall be limited to
608608 sales for the purpose of raising fun ds for the benefit of such
609609 organizations. Sale of tangible personal property exempted by this
610610 paragraph shall inclu de sale of admission tickets;
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662662 15. The first Seventy-five Thousand Dollars ($75,000.00) each
663663 year from sale of tickets and concessions at at hletic events by each
664664 organization exempt from taxation pursuant to the provisions of the
665665 Internal Revenue Code, 26 U.S.C., Section 501(c)(4);
666666 16. Sales of tangible personal property or services to any
667667 person with whom the Oklahoma Tourism and Recreation Department has
668668 entered into a public contract and which is necessary for carrying
669669 out such contract to assist the Department in the development and
670670 production of advertising, promotion, publicity , and public
671671 relations programs;
672672 17. Sales of tangible perso nal property or services to fire
673673 departments organized pursuant to Section 592 of Title 18 of th e
674674 Oklahoma Statutes which items are to be used for the purposes of the
675675 fire department. Any person making purchases on behalf of any such
676676 fire department shall certify, in writing, on the copy of the
677677 invoice or sales ticket to be retained by the vendor th at the
678678 purchases are made for and on behalf of such fire department an d set
679679 out the name of such fire department . Any person who wrongfully or
680680 erroneously certifies that the purchases are for any such fire
681681 department or who otherwise violates the provisio ns of this section
682682 shall be deemed guilty of a misdemeanor and upon co nviction thereof,
683683 shall be fined an amount equal t o double the amount of sales tax
684684 involved or incarcerated for not more than sixty (60) days, or both;
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736736 18. Complimentary or free tickets for admission to places of
737737 amusement, sports, entertainment, exhibiti on, display, or other
738738 recreational events or activ ities which are issued through a box
739739 office or other entity which is operated by a sta te institution of
740740 higher education with institution al employees or by a municipality
741741 with municipal employees;
742742 19. The first Fifteen Thousand Dollars ($15,000.00) each y ear
743743 from sales of tangible personal prop erty by fire departments
744744 organized pursuant to Titles 11, 18, or 19 of the Oklahoma Statutes
745745 for the purposes of raising funds for the benefit of the fire
746746 department. Fire departments selling tangible personal prope rty for
747747 the purposes of raising funds sh all be limited to no more than six
748748 (6) days each year to raise such funds in order to receive the
749749 exemption granted by this paragraph;
750750 20. Sales of tangible personal property or services to any Boys
751751 & Girls Clubs of America affiliate in this state which i s not
752752 affiliated with the Salvation Army and w hich is exempt from taxation
753753 pursuant to the provis ions of the Internal Revenue Code, 26 U.S.C.,
754754 Section 501(c)(3);
755755 21. Sales of tangible personal property or services t o any
756756 organization, which takes court -adjudicated juveniles for purposes
757757 of rehabilitation, and which is exempt from taxation pursuant to the
758758 provisions of the Internal Revenue Code, 26 U.S.C., Section
759759 501(c)(3), provided that at least fifty percent (50%) of the
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811811 juveniles served by such organiza tion are court adjudicated and the
812812 organization receives state funds in an amount less than ten p ercent
813813 (10%) of the annual budget of the organization;
814814 22. Sales of tangible personal property or services to:
815815 a. any health center as defined in Section 254b of Title
816816 42 of the United States Code,
817817 b. any clinic receiving disbursements of state monies
818818 from the Indigent Health Care Revol ving Fund pursuant
819819 to the provisions of Section 66 of Title 56 of the
820820 Oklahoma Statutes,
821821 c. any community-based health center w hich meets all of
822822 the following criteria:
823823 (1) provides primary care services at no cost to the
824824 recipient, and
825825 (2) is exempt from taxation pursuant to the
826826 provisions of Section 501(c)(3) of the Internal
827827 Revenue Code, 26 U.S.C., Section 501(c)(3), and
828828 d. any community mental health center as defined in
829829 Section 3-302 of Title 43A of the Oklahoma Statutes ;
830830 23. Dues or fees including fr ee or complimentary dues or fees
831831 which have a value equivalent to the charge that could have
832832 otherwise been made, to YMCAs, YWC As, or municipally-owned
833833 recreation centers fo r the use of facilities and programs;
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885885 24. The first Fifteen Thousand Dollars ($15, 000.00) each year
886886 from sales of tangible personal property or services to or by a
887887 cultural organization established to sponsor and promote
888888 educational, charitable, and cultural events for disadvantaged
889889 children, and which orga nization is exempt from taxati on pursuant to
890890 the provisions of the Internal Revenue Code, 26 U.S.C., Section
891891 501(c)(3);
892892 25. Sales of tangible personal prope rty or services to museums
893893 or other entities which have been accredited by the American
894894 Association Alliance of Museums. Any person making purchases on
895895 behalf of any such museum or other entity shall certify, in wri ting,
896896 on the copy of the invoice or sale s ticket to be retained by the
897897 vendor that the purchase s are made for and on behalf of such museum
898898 or other entity and set out the name of such museum or other entity .
899899 Any person who wrongfully or erroneously certif ies that the
900900 purchases are for any such museum or other entity or who otherwise
901901 violates the provisions of this paragraph shall be deemed guilty of
902902 a misdemeanor and, upon conviction thereof, shall be fined an amount
903903 equal to double the amount of sales tax involved or incarcerated for
904904 not more than sixty (60) days, or by both such fine and
905905 incarceration;
906906 26. Sales of tickets for admission by any muse um accredited by
907907 the American Association Alliance of Museums. In order to be
908908 eligible for the exemption pr ovided by this paragraph, an amount
909909
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960960 equivalent to the amount of the tax which would otherwise be
961961 required to be collected pursuant to the provisions of Secti on 1350
962962 et seq. of this title shall be separately stated on the admission
963963 ticket and shall be colle cted and used for the sole purpose of
964964 servicing or aiding in the ser vicing of debt incurred by the museu m
965965 to effect the construction, enlarging , or renovation of any facility
966966 to be used for entertainment, e dification, or cultural cultivation
967967 to which entry is gained with a paid admission ticket;
968968 27. Sales of tangible perso nal property or services occurring
969969 on or after June 1, 1995, to children ’s homes which are supported or
970970 sponsored by one or more churches , members of which serve as
971971 trustees of the home;
972972 28. Sales of tangible personal property or services to the
973973 organization known as the Disabled American V eterans, Department of
974974 Oklahoma, Inc., and subordinate chapters thereof;
975975 29. Sales of tangible perso nal property or services to youth
976976 camps which are supported or sponsored by one or more ch urches,
977977 members of which serv e as trustees of the organization;
978978 30. a. Until July 1, 2022, transfer of tangible personal
979979 property made pursuant to Section 3226 of Tit le 63 of
980980 the Oklahoma Statutes by the University H ospitals
981981 Trust, and
982982 b. Effective July 1, 2022, transfer of tangible p ersonal
983983 property or services to or b y:
984984
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10351035 (1) the University Hospitals Trust created pur suant
10361036 to Section 3224 of Title 63 of the Oklahoma
10371037 Statutes, or
10381038 (2) nonprofit entities which are exem pt from taxation
10391039 pursuant to the provisi ons of the Internal
10401040 Revenue Code of the United States, 26 U.S.C.,
10411041 Section 501(c)(3), which have entered into a
10421042 joint operating agreement with the University
10431043 Hospitals Trust;
10441044 31. Sales of tangible personal property o r services to a
10451045 municipality, county , or school district pursuant to a lease or
10461046 lease-purchase agreement executed between the vendor and a
10471047 municipality, county, or school district. A copy of the lease or
10481048 lease-purchase agreement shall be retained by the v endor;
10491049 32. Sales of tangible personal p roperty or services to any
10501050 spaceport user, as defined in the Okla homa Space Industry
10511051 Development Act;
10521052 33. The sale, use, storage, consumption, or distribution in
10531053 this state, whether by the importer, exporter , or another person, of
10541054 any satellite or any ass ociated launch vehicle includ ing components
10551055 of, and parts and mot ors for, any such satellite or launch vehicle,
10561056 imported or caused to be imported into this state for the purpose of
10571057 export by means of launching into s pace. This exemption provided by
10581058 this paragraph shall not be affecte d by:
10591059
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11101110 a. the destruction in whole or in part of the satellite
11111111 or launch vehicle,
11121112 b. the failure of a launch to occur or be successful, or
11131113 c. the absence of any transfer or title to, or po ssession
11141114 of, the satellite or launch veh icle after launch;
11151115 34. The sale, lease, use, storage, consumptio n, or distribution
11161116 in this state of any space f acility, space propulsion system, or
11171117 space vehicle, satellite, or station of any kind possessing space
11181118 flight capacity including components ther eof;
11191119 35. The sale, lease, use , storage, consumption, or distribution
11201120 in this state of tangible personal property, placed on or used
11211121 aboard any space facility, space propulsion system, or space
11221122 vehicle, satellite, or station possessing space flight capacit y,
11231123 which is launched into space , irrespective of whether such tangi ble
11241124 property is returned to this state for subse quent use, storage, or
11251125 consumption in any manner;
11261126 36. The sale, lease, use, storage, consumption , or distribution
11271127 in this state of tangible personal property meeting the d efinition
11281128 of “section 38 property” as defined in Sections 48(a)(1)(A) and
11291129 (B)(i) of the Internal Revenue Code of 1986, that is an integ ral
11301130 part of and used primarily in support of space flight; however,
11311131 section 38 property us ed in support of space flight s hall not
11321132 include general office equi pment, any boat, mobile home, motor
11331133 vehicle, or other vehicle of a class or type required to be
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11851185 registered, licensed, titled , or documented in this s tate or by the
11861186 United States government, or any other property not speci fically
11871187 suited to supporting space a ctivity. The term “in support of space
11881188 flight”, for purposes of this paragraph, means the alterin g,
11891189 monitoring, controlling, regulating, adjusting, servicing, or
11901190 repairing of any space fa cility, space propulsion systems , or space
11911191 vehicle, satellite, or station possessing space flight capacity
11921192 including the components thereof;
11931193 37. The purchase or leas e of machinery and equipment for use at
11941194 a fixed location in this state, which is used excl usively in the
11951195 manufacturing, processing, compounding, or producing of any space
11961196 facility, space propulsion system , or space vehicle, satellite, or
11971197 station of any kind possessing space flight capacity . Provided, the
11981198 exemption provided for in this paragrap h shall not be allowed unless
11991199 the purchaser or lessee signs an affidav it stating that the item or
12001200 items to be exempted are for the exclusive use designated herein .
12011201 Any person furnishing a false affidavit to the vend or for the
12021202 purpose of evading payment of any tax imposed by Section 1354 o f
12031203 this title shall be subject to the penalties provided by law. As
12041204 used in this paragra ph, “machinery and equipment” means “section 38
12051205 property” as defined in Sections 48(a)(1)(A) a nd (B)(i) of the
12061206 Internal Revenue Code o f 1986, which is used as an integr al part of
12071207 the manufacturing, proces sing, compounding, or producing of items of
12081208 tangible personal property. Such term includes part s and
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12601260 accessories only to the extent that the exem ption thereof is
12611261 consistent with the pro visions of this paragraph;
12621262 38. The amount of a surcharge or any other amount which is
12631263 separately stated on an admission t icket which is imposed,
12641264 collected, and used for the sole purpose of constructing,
12651265 remodeling, or enlarging facilities of a public trus t having a
12661266 municipality or county a s its sole beneficiary;
12671267 39. Sales of tangible personal property or services which are
12681268 directly used in or for the benefit of a sta te park in this state,
12691269 which are made to an organi zation which is exempt from taxation
12701270 pursuant to the provisions of the Inte rnal Revenue Code, 26 U.S.C.,
12711271 Section 501(c)(3) and which is organized primarily for the purpose
12721272 of supporting one or more state pa rks located in this state;
12731273 40. The sale, lease, or use of parking privileges by an
12741274 institution of The Oklahoma State System of Higher Education;
12751275 41. Sales of tangible personal property or services for use on
12761276 campus or school construction projects for the benefit of
12771277 institutions of The Oklahoma State Sys tem of Higher Education,
12781278 private institutions of higher education accredite d by the Oklahoma
12791279 State Regents for Higher Education, or any public school or school
12801280 district when such projects are financed by or through the use of
12811281 nonprofit entities which are e xempt from taxation pursuant to the
12821282 provisions of the Internal Revenue Code , 26 U.S.C., Section
12831283 501(c)(3);
12841284
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13351335 42. Sales of tangible personal property or services by an
13361336 organization which is exempt from taxati on pursuant to the
13371337 provisions of the Internal Reve nue Code, 26 U.S.C., Section
13381338 501(c)(3), in the course of conducting a natio nal championship
13391339 sports event, but only if all or a portion of the payment in
13401340 exchange therefor would qualify as the receipt of a q ualified
13411341 sponsorship payment described in Internal Revenue Code, 26 U.S.C.,
13421342 Section 513(i). Sales exempted pursuant to this paragraph shall be
13431343 exempt from all Oklahoma sales, use, excise, and gross receipts
13441344 taxes;
13451345 43. Sales of tangible personal property or services to or by an
13461346 organization which:
13471347 a. is exempt from taxation pursuant to the pro visions of
13481348 the Internal Revenue Cod e, 26 U.S.C., Section
13491349 501(c)(3),
13501350 b. is affiliated with a comprehensive university wit hin
13511351 The Oklahoma State System of Higher Educat ion, and
13521352 c. has been organized primarily for the p urpose of
13531353 providing education and teache r training and
13541354 conducting events re lating to robotics;
13551355 44. The first Fifteen Thousand Dollars ($15,000.00) each year
13561356 from sales of tangible personal property to or b y youth athletic
13571357 teams which are part of an athlet ic organization exempt from
13581358 taxation pursuant to the provisions of the Inte rnal Revenue Code, 26
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14101410 U.S.C., Section 501(c)(4), for the purposes of raising funds for the
14111411 benefit of the team;
14121412 45. Sales of tickets for admission to a collegiate athletic
14131413 event that is held in a facility owned or operat ed by a municipality
14141414 or a public trust of which the municipality is the sole beneficiary
14151415 and that actually determines or is part of a tournament or
14161416 tournament process for determining a conference tournament
14171417 championship, a conference championship, or a nat ional championship;
14181418 46. Sales of tangible personal property or service s to or by an
14191419 organization which is exempt fr om taxation pursuant to the
14201420 provisions of the Inte rnal Revenue Code, 26 U.S.C., Section
14211421 501(c)(3) and is operating the Oklahoma City Nationa l Memorial and
14221422 Museum, an affiliate of the National Park System;
14231423 47. Sales of tangible personal property or servic es to
14241424 organizations which are exempt from federal t axation pursuant to the
14251425 provisions of Section 501( c)(3) of the Internal Revenue Code, 26
14261426 U.S.C., Section 501(c)(3), the membe rships of which are limited to
14271427 honorably discharged veterans, and which furnish financial support
14281428 to area veterans’ organizations to be used for the purpose of
14291429 constructing a memori al or museum;
14301430 48. Sales of tangible per sonal property or services on or af ter
14311431 January 1, 2003, to an organizat ion which is exempt from taxation
14321432 pursuant to the provisions of the Internal Revenue Code, 26 U .S.C.,
14331433 Section 501(c)(3) that is expending monies received from a private
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14851485 foundation grant in conjunction with expenditures o f local sales tax
14861486 revenue to construct a local public library;
14871487 49. Sales of tangible personal property or services to a state
14881488 that borders this state or any political subdivision o f that state,
14891489 but only to the extent tha t the other state or political subd ivision
14901490 exempts or does not impose a tax on similar sales of items to this
14911491 state or a political subdivision of this state;
14921492 50. Effective July 1, 2005, sales of tangible personal pr operty
14931493 or services to the Career Technol ogy Student Organizations under the
14941494 direction and supervision of the Ok lahoma Department of Career and
14951495 Technology Education;
14961496 51. Sales of tangible personal property to a public trust
14971497 having either a single city, tow n or county or multiple cities,
14981498 towns or counties, or combination thereof a s beneficiary or
14991499 beneficiaries or a nonprofit organization which is exempt fr om
15001500 taxation pursuant to the provisions of the Internal Revenue Code, 26
15011501 U.S.C., Section 501(c)(3) for th e purpose of constructing
15021502 improvements to or expanding a hospital or nursin g home owned and
15031503 operated by any such public trust or nonprofit entity prior to July
15041504 1, 2008, in counties with a population of less than one hundred
15051505 thousand (100,000) persons, acco rding to the most recent Federal
15061506 Decennial Census. As used in this paragra ph, “constructing
15071507 improvements to or expanding” shall not mean any expense fo r routine
15081508 maintenance or general repairs and shall req uire a project cost of
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15601560 at least One Hundred Thousa nd Dollars ($100,000.00) . For purposes
15611561 of this paragraph, sales made to a contractor or subcontractor that
15621562 enters into a contractual relationship with a public trust or
15631563 nonprofit entity as described by thi s paragraph shall be considered
15641564 sales made to the public trust or nonprofit entity . The exemption
15651565 authorized by this paragra ph shall be administered in the form of a
15661566 refund from the sales tax revenues apportioned pursuant to Section
15671567 1353 of this title and the vendor shall be required to collect the
15681568 sales tax otherwise applicable to the transac tion. The purchaser
15691569 may apply for a refund of the sales tax paid in th e manner
15701570 prescribed by this paragraph . Within thirty (30) days after the end
15711571 of each fiscal year, any purchaser that is entitled to make
15721572 application for a refund based upon the exempt treatment authorized
15731573 by this paragraph may file an application for refu nd of the sales
15741574 taxes paid during such pr eceding fiscal year. The Oklahoma Tax
15751575 Commission shall prescribe a form for purposes of making the
15761576 application for refund. The Tax Commission shall det ermine whether
15771577 or not the total amo unt of sales tax exemptions claimed by all
15781578 purchasers is equal to or less tha n Six Hundred Fifty Thousand
15791579 Dollars ($650,000.00). If such claims are less than or equal to
15801580 that amount, the Tax Commission shall make refunds to the purchasers
15811581 in the full amount of the documented and verified sa les tax amounts.
15821582 If such claims by all p urchasers are in excess of Six Hundred Fifty
15831583 Thousand Dollars ($650,000.00), the Tax Commission shall determine
15841584
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16351635 the amount of each purchaser ’s claim, the total amount of all claim s
16361636 by all purchasers, and the percent age each purchaser’s claim amount
16371637 bears to the total. The resulting percentage determined for each
16381638 purchaser shall be multiplied by Six Hundred Fifty Thousand Dollars
16391639 ($650,000.00) to determine the amount of refundable sales tax to be
16401640 paid to each purchas er. The pro rata refund amount shall be the
16411641 only method to recover sales taxes paid during the preceding fiscal
16421642 year and no balance of any sales taxes paid on a pro rata basis
16431643 shall be the subject of any subsequent refu nd claim pursuant to this
16441644 paragraph;
16451645 52. Effective July 1, 2006, sales of t angible personal property
16461646 or services to any organization which assists, trains, educates, and
16471647 provides housing for physically and mentally handi capped persons
16481648 with disabilities and which is exempt from taxation pursuant to the
16491649 provisions of the Internal Revenue Code, 26 U. S.C., Section
16501650 501(c)(3) and that receives at least eighty-five percent (85%) o f
16511651 its annual budget from state or federal funds . In order to receive
16521652 the benefit of the exemption aut horized by this paragraph, the
16531653 taxpayer shall be required to make payment of the applicable sales
16541654 tax at the time of sale to the vendor in the manner othe rwise
16551655 required by law. Notwithstanding any other provision of the
16561656 Oklahoma Uniform Tax Procedure Code to the contrary, the taxpayer
16571657 shall be authorized to file a claim for refun d of sales taxes paid
16581658 that qualify for the exemption authorized by this paragr aph for a
16591659
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17101710 period of one (1) year after the date of the sale transac tion. The
17111711 taxpayer shall be requir ed to provide documentation as may b e
17121712 prescribed by the Oklahoma Tax Commiss ion in support of the refund
17131713 claim. The total amount of sales tax qualifying for exempt
17141714 treatment pursuant to this paragraph shall not exceed On e Hundred
17151715 Seventy-five Thousand Dollars ($175,000.00) each fiscal year .
17161716 Claims for refund shall be processed i n the order in which such
17171717 claims are received by the Oklahoma Tax Commission . If a claim
17181718 otherwise timely filed exceeds the total amount of refu nds payable
17191719 for a fiscal year, such claim shall be barred;
17201720 53. The first Two Thousand Dollars ($2,000.00) eac h year of
17211721 sales of tangible personal property or services to, by, or for the
17221722 benefit of a qualified neighborhood watch organization that is
17231723 endorsed or supported by or working direc tly with a law enforcement
17241724 agency with jurisdiction in the area in which th e neighborhood watch
17251725 organization is located. As used in this paragraph, “qualified
17261726 neighborhood watch organization ” means an organization that i s a
17271727 not-for-profit corporation unde r the laws of the State of Oklahoma
17281728 this state that was created to help prevent criminal activity in an
17291729 area through community involvement and interaction with local law
17301730 enforcement and which is one of the first two thousand organiz ations
17311731 which makes application to t he Oklahoma Tax Commission for the
17321732 exemption after March 29, 2006;
17331733
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17841784 54. Sales of tangible personal property to a nonprofit
17851785 organization, exempt from taxation pursuant to the provisions of the
17861786 Internal Revenue Code, 26 U.S .C., Section 501(c)(3), organized
17871787 primarily for the purpose of providin g services to homeless persons
17881788 during the day and located in a metropolitan area with a population
17891789 in excess of five hundred thousand (500,000) persons according to
17901790 the latest Federal D ecennial Census. The exemption authorized by
17911791 this paragraph shall be a pplicable to sales of tangible personal
17921792 property to a qualified entity occurring on or after January 1,
17931793 2005;
17941794 55. Sales of tangible personal property or services to or by an
17951795 organization which is exempt from taxation pu rsuant to the
17961796 provisions of the Inte rnal Revenue Code, 26 U.S.C., Section
17971797 501(c)(3) for events the principal purpose of which is to provide
17981798 funding for the preservation of wetlands and habitat for wild ducks;
17991799 56. Sales of tangible personal property or ser vices to or by an
18001800 organization which is exempt from taxation pursuant to the
18011801 provisions of the Internal Revenue Code, 26 U.S.C., Section
18021802 501(c)(3) for events the principal purpose of which is to provide
18031803 funding for the preservation and conservation of wild turkeys;
18041804 57. Sales of tangible per sonal property or services to an
18051805 organization which:
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18571857 a. is exempt from taxation pursuant to the provisions of
18581858 the Internal Revenue Code, 26 U.S.C., Section
18591859 501(c)(3), and
18601860 b. is part of a network of community -based, autonomous
18611861 member organizations that meet s the following
18621862 criteria:
18631863 (1) serves people with workplac e disadvantages and
18641864 disabilities by providing job training and
18651865 employment services, as well as job placement
18661866 opportunities and post-employment support,
18671867 (2) has locations in the United States and at l east
18681868 twenty other countries,
18691869 (3) collects donated clothin g and household goods to
18701870 sell in retail stores and provides contract labor
18711871 services to business and government, and
18721872 (4) provides documentation to the Oklahoma Tax
18731873 Commission that over seventy-five percent (75%)
18741874 of its revenues are channeled into employment ,
18751875 job training and placement programs , and other
18761876 critical community services;
18771877 58. Sales of tickets made on or after September 2 1, 2005, and
18781878 complimentary or free tickets for admission issued on or a fter
18791879 September 21, 2005, which have a value equivalent to the charge that
18801880 would have otherwise been made, f or admission to a professional
18811881
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19321932 athletic event in which a team in the National Basketball
19331933 Association is a partici pant, which is held in a facility ow ned or
19341934 operated by a municipality, a county, or a public trust of which a
19351935 municipality or a county is the s ole beneficiary, and sales of
19361936 tickets made on or after July 1, 2007, and compl imentary or free
19371937 tickets for admission issued on or after July 1, 2007, which have a
19381938 value equivalent to the charge that would h ave otherwise been made,
19391939 for admission to a profes sional athletic event in which a team in
19401940 the National Hockey League is a parti cipant, which is held in a
19411941 facility owned or operated by a municipality , a county, or a public
19421942 trust of which a municipality or a county is the sole beneficiary;
19431943 59. Sales of tickets for admission and complimentary or free
19441944 tickets for admission which have a value equivalent to the charge
19451945 that would have otherwise been made t o a professional sporting event
19461946 involving ice hockey, bas eball, basketball, football or arena
19471947 football, or soccer. As used in this paragraph, “professional
19481948 sporting event” means an organized athletic competition between
19491949 teams that are members of an organi zed league or association with
19501950 centralized management, ot her than a national league or national
19511951 association, that imposes requirements for participation in the
19521952 league upon the teams, th e individual athletes , or both, and which
19531953 uses a salary structure to co mpensate the athletes;
19541954 60. Sales of tickets for admissio n to an annual event sponsored
19551955 by an educational and charitable organization of women which is
19561956
19571957
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20072007 exempt from taxation pursuant to the provisions of the Internal
20082008 Revenue Code, 26 U.S.C., Section 501(c)( 3) and has as its mission
20092009 promoting volunteerism, develop ing the potential of women and
20102010 improving the community through the effective action and leadership
20112011 of trained volunteers;
20122012 61. Sales of tangible personal property or services to an
20132013 organization, which is exempt from taxation pursuant to the
20142014 provisions of the Internal Revenue Code, 26 U.S.C., Section
20152015 501(c)(3), and which is itself a member of an organization which is
20162016 exempt from taxation pursuant to the provisions of the Internal
20172017 Revenue Code, 26 U.S.C ., Section 501(c)(3), if the membership
20182018 organization is primarily engaged in advancing the purposes of its
20192019 member organizations through fundraising, public awareness , or other
20202020 efforts for the benefit of its member organi zations, and if the
20212021 member organization is primarily engaged either in providing
20222022 educational services and programs concerning health-related diseases
20232023 and conditions to individuals suffering from such health -related
20242024 diseases and conditions or their caregive rs and family members or
20252025 support to such individuals, or in health-related research as to
20262026 such diseases and conditions, or both. In order to qualify for the
20272027 exemption authorized by this paragraph, the member nonprofit
20282028 organization shall be required to pro vide proof to the Oklahoma Tax
20292029 Commission of its membership status in the membership organiza tion;
20302030
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20812081 62. Sales of tangible personal property or services to or by an
20822082 organization which is part of a national volunteer women ’s service
20832083 organization dedicated to promoting patriotism, preserving Am erican
20842084 history, and securing better education for childre n and which has at
20852085 least 168,000 members in 3,000 chapters across the United States;
20862086 63. Sales of tangible personal property or services to or by a
20872087 YWCA or YMCA organization which is part of a natio nal nonprofit
20882088 community service organization working to m eet the health and social
20892089 service needs of its mem bers across the United States;
20902090 64. Sales of tangible personal property or ser vices to or by a
20912091 veteran’s organization which is exempt from taxation p ursuant to the
20922092 provisions of the Internal Revenue Code, 2 6 U.S.C., Section
20932093 501(c)(19) and which is known as the Veterans of Foreign Wars of the
20942094 United States, Oklahoma Chapters;
20952095 65. Sales of boxes of food by a church or by an organization,
20962096 which is exempt from taxation pursuant to the provisions of the
20972097 Internal Revenue Code, 26 U.S.C., Section 501(c)(3) . To qualify
20982098 under the provisions of this paragraph, the organization must be
20992099 organized for the primary purpose of feed ing needy individuals or to
21002100 encourage volunteer service by requiring such service in order to
21012101 purchase food. These boxes shall only contain ed ible staple food
21022102 items;
21032103 66. Sales of tangible personal property or services t o any
21042104 person with whom a church has duly entered into a construction
21052105
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21562156 contract, necessary for carrying out such contract or to an y
21572157 subcontractor to such a construction contract;
21582158 67. Sales of tangible personal property or services used
21592159 exclusively for chari table or educational purposes, to o r by an
21602160 organization which:
21612161 a. is exempt from taxation pursuant to the provisions of
21622162 the Internal Revenue Code, 26 U.S.C., Section
21632163 501(c)(3),
21642164 b. has filed a Not-for-Profit Certificate of
21652165 Incorporation in this state, and
21662166 c. is organized for the purpose of:
21672167 (1) providing training and education to
21682168 developmentally disabled individuals,
21692169 (2) educating the community about the rights,
21702170 abilities, and strengths of developmentally
21712171 disabled individuals, and
21722172 (3) promoting unity among d evelopmentally disabled
21732173 individuals in their community and geographic
21742174 area;
21752175 68. Sales of tangible personal property or services to any
21762176 organization which is a shelter for abused , neglected, or abandoned
21772177 children and which is exempt from taxation pursuant to the
21782178 provisions of the Internal R evenue Code, 26 U.S.C., Section
21792179 501(c)(3); provided, until July 1, 2008, such exemption shall apply
21802180
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22312231 only to eligible shelters for children from birth to age twelve (12)
22322232 and after July 1, 2008, such exemption shall apply t o eligible
22332233 shelters for children fr om birth to age eighteen (18);
22342234 69. Sales of tangible personal property or services to a chil d
22352235 care center which is licensed pursuant to the Ok lahoma Child Care
22362236 Facilities Licensing Act and which:
22372237 a. possesses a 3-star rating from the Department of Human
22382238 Services Reaching for the Stars Progr am or a national
22392239 accreditation, and
22402240 b. allows on-site universal prekindergarten education to
22412241 be provided to four-year-old children through a
22422242 contractual agreement with any public school or school
22432243 district.
22442244 For the purposes of this paragraph, sales made to any person,
22452245 firm, agency, or entity that has entered prev iously into a
22462246 contractual relationship with a chil d care center for construction
22472247 and improvement of buildings and other structur es owned by the child
22482248 care center and operated for educational purposes shall be
22492249 considered sales made to a child care center. Any such person,
22502250 firm, agency, or entity making purchases on behalf of a child care
22512251 center shall certify, in writing, on the cop y of the invoice or
22522252 sales ticket the nature of the purchase. Any such person, or person
22532253 acting on behalf of a firm, agency, or entity making purchases on
22542254 behalf of a child care center in violation of this paragraph shall
22552255
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23062306 be guilty of a misdemeanor and upo n conviction thereof shall be
23072307 fined an amount equal to double the amoun t of sales tax involved or
23082308 incarcerated for not more than sixty (60) days or both;
23092309 70. a. Sales of tangible personal property to a service
23102310 organization of mothers who have children who are
23112311 serving or who have served in t he military, which
23122312 service organization is exempt from taxation pursuant
23132313 to the provisions of the Internal Revenue Code, 26
23142314 U.S.C., Section 501(c)(19) and which is known as the
23152315 Blue Star Mothers of America, Inc . The exemption
23162316 provided by this paragraph sh all only apply to the
23172317 purchase of tangible personal property actually sent
23182318 to United States military personnel overseas who are
23192319 serving in a combat zone and not to any other tangible
23202320 personal property purchased by the org anization.
23212321 Provided, this exemption shall not app ly to any sales
23222322 tax levied by a city , town, county, or any other
23232323 jurisdiction in this state.
23242324 b. The exemption authorized by this paragraph shall be
23252325 administered in the form of a refund from the sales
23262326 tax revenues apportioned p ursuant to Section 1353 of
23272327 this title, and the vendor shall be req uired to
23282328 collect the sales tax otherwise a pplicable to the
23292329 transaction. The purchaser may apply for a refund of
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23812381 the state sales tax paid in the manner prescribed by
23822382 this paragraph. Within sixty (60) days after the end
23832383 of each calendar quarter, any purcha ser that is
23842384 entitled to make application f or a refund based upon
23852385 the exempt treatment author ized by this paragraph may
23862386 file an application for refund of the state sales
23872387 taxes paid during suc h preceding calendar quarter .
23882388 The Tax Commission shall prescribe a form for purposes
23892389 of making the applicat ion for refund.
23902390 c. A purchaser who applies for a r efund pursuant to this
23912391 paragraph shall certify that the items were actually
23922392 sent to military perso nnel overseas in a combat zone .
23932393 Any purchaser that applies for a refund for the
23942394 purchase of items that are not authorized for
23952395 exemption under this paragraph shall be subject to a
23962396 penalty in the amount of Five Hundred Dollars
23972397 ($500.00);
23982398 71. Sales of food and snack items to or by an or ganization
23992399 which is exempt from tax ation pursuant to the provisions of the
24002400 Internal Revenue Code, 26 U.S.C., Section 501(c)(3), whose primary
24012401 and principal purpose is providing funding for scholarships in t he
24022402 medical field;
24032403 72. Sales of tangible personal property or services for use
24042404 solely on construction projects for organizations which are exempt
24052405
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24562456 from taxation pursuant to the pr ovisions of the Internal Revenue
24572457 Code, 26 U.S.C., Section 501(c)(3) and whose purpose is providing
24582458 end-of-life care and access t o hospice services to low-income
24592459 individuals who live in a facility owned by t he organization. The
24602460 exemption provided by this p aragraph applies to sales to the
24612461 organization as well as to sales to any perso n with whom the
24622462 organization has duly entered into a construction contract,
24632463 necessary for carrying out such contract or to any s ubcontractor to
24642464 such a construction contract. Any person making purchases on behalf
24652465 of such organization shall certify, in writ ing, on the copy of the
24662466 invoice or sales ticket to be retained by the vendor that th e
24672467 purchases are made for and on behalf of su ch organization and set
24682468 out the name of such organ ization. Any person who wrongfully or
24692469 erroneously certifies that purchases ar e for any of the abo ve-named
24702470 organizations or who otherwise violates this section sh all be guilty
24712471 of a misdemeanor and upon conv iction thereof shall be fined an
24722472 amount equal to double the amount of sales tax involved or
24732473 incarcerated for not more than sixty (60) days or both;
24742474 73. Sales of tickets for admi ssion to events held by
24752475 organizations exempt from taxation pursuant to the pro visions of the
24762476 Internal Revenue Code, 26 U.S.C., S ection 501(c)(3) that are
24772477 organized for the purpose of supporting general hosp itals licensed
24782478 by the State Department of Health;
24792479 74. Sales of tangible personal property or services:
24802480
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25312531 a. to a foundation which is exempt from taxation pursuant
25322532 to the provisions of the Internal Revenue Code, 26
25332533 U.S.C., Section 501(c)(3) and which raises tax-
25342534 deductible contributions in support of a wide range of
25352535 firearms-related public interest activities of the
25362536 National Rifle Association of America and other
25372537 organizations that d efend and foster Second Amendment
25382538 rights, and
25392539 b. to or by a grassroots fundrai sing program for sal es
25402540 related to events to raise funds for a foundation
25412541 meeting the qualifications of subparagraph a of this
25422542 paragraph;
25432543 75. Sales by an organization or entity w hich is exempt from
25442544 taxation pursuant to the provisions of the Internal Revenu e Code, 26
25452545 U.S.C., Section 501(c)(3) which are rel ated to a fundraising event
25462546 sponsored by the organization or entity when the e vent does not
25472547 exceed any five (5) consecutive days and when the sales are not in
25482548 the organization’s or the entity’s regular course of business.
25492549 Provided, the exemption provided in this paragraph shall be li mited
25502550 to tickets sold for admittance to the fundr aising event and items
25512551 which were donated to the o rganization or entity for sale at the
25522552 event;
25532553 76. Effective November 1, 2017, sales of tangible pe rsonal
25542554 property or services to an organization which is ex empt from
25552555
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26062606 taxation pursuant to the provisions of t he Internal Revenue Code, 26
26072607 U.S.C., Section 501(c )(3) and operates as a collaborative model
26082608 which connects community agencies i n one location to se rve
26092609 individuals and families a ffected by violence and wher e victims have
26102610 access to services and advocacy at no cost to the victim;
26112611 77. Effective July 1, 2018 , sales of tangible personal property
26122612 or services to or by an association whic h is exempt from tax ation
26132613 pursuant to the provisio ns of the Internal Revenue Code, 26 U.S.C.,
26142614 Section 501(c)(19) and which is kn own as the National Guard
26152615 Association of Oklahoma;
26162616 78. Effective July 1, 2018, sales of tangible personal property
26172617 or services to or by an associat ion which is exempt from taxat ion
26182618 pursuant to the provisions of the Internal Revenue Code, 26 U.S.C.,
26192619 Section 501(c)(4) and which is known as the Marine Corps League of
26202620 Oklahoma;
26212621 79. Sales of tangible personal property or services to t he
26222622 American Legion, whether the purchase is made b y the entity
26232623 chartered by the United States Congress or is an entity organized
26242624 under the laws of this or another state pursuant to the authority of
26252625 the national American Legion organization;
26262626 80. Sales of tangible personal pro perty or services to or by an
26272627 organization which is:
26282628 a. exempt from taxation pursuant to the provisions of t he
26292629 Internal Revenue Code, 26 U.S.C., Section 501(c )(3),
26302630
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26812681 b. verified with a letter from the MIT Fab Foundation as
26822682 an official member of the Fab Lab N etwork in
26832683 compliance with the Fab Charter, and
26842684 c. able to provide documentation that its primary and
26852685 principal purpose is to provide community access to
26862686 advanced 21st century manufacturing and digital
26872687 fabrication tools for science, tech nology,
26882688 engineering, art and math (STEAM) learning skills,
26892689 developing inventions, creating and sustaining
26902690 businesses, and producing personalized products;
26912691 81. Effective November 1, 2021, sales of tangible personal
26922692 property or services used solely for cons truction and remodel ing
26932693 projects to an organizatio n which is exempt from taxation pursuant
26942694 to the provisions of the Internal Rev enue Code, 26 U.S.C., Section
26952695 501(c)(3), and which meets the following requirements:
26962696 a. its primary purpose is to construct or r emodel and
26972697 sell affordable housing and provide hom eownership
26982698 education to residents of Oklahoma that have an income
26992699 that is below one hundred percent (100%) of the Family
27002700 Median Income guidelines as defined by the U.S.
27012701 Department of Housing and Urban Devel opment,
27022702 b. it conducts its activities in a manner that serves
27032703 public or charitable purposes, rather than commercial
27042704 purposes,
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27562756 c. it receives funding and revenue and charges fees in a
27572757 manner that does not incentivize it or its employees
27582758 to act other than in the best interests of its
27592759 clients, and
27602760 d. it compensates its employees in a manner that does not
27612761 incentivize employees to act o ther than in the best
27622762 interests of its clients;
27632763 82. Effective November 1, 2021, sales of tangible personal
27642764 property or services to a nonprofit entity, organized pursuant to
27652765 Oklahoma law before January 1, 2022, exe mpt from federal income
27662766 taxation pursuant to Section 501(c) of the Internal Revenue Code of
27672767 1986, as amended, the principal functions of which are to provide
27682768 assistance to natural persons following a disaster, with progr am
27692769 emphasis on repair or restoration to single-family residential
27702770 dwellings or the construction of a replacement single-family
27712771 residential dwelling. As used in this paragraph, “disaster” means
27722772 damage to property with or without accompanying injury to pers ons
27732773 from heavy rain, high winds, tor nadic winds, drought, wildfire,
27742774 snow, ice, geologic disturbances, explosions, chemical accid ents or
27752775 spills, and other events causing damage to property on a large
27762776 scale. For purposes of this paragraph, an entity that ex pended at
27772777 least seventy-five percent (75%) of its funds on the restoration to
27782778 single-family housing following a disaster, including related
27792779
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28302830 general and administrative expenses, shall be eligible for the
28312831 exemption authorized by this paragraph; and
28322832 83. Until July 1, 2022, sales of tangible pe rsonal property or
28332833 services for use in a c linical practice or medical facility operated
28342834 by an organization which is exempt from taxation pursuant to the
28352835 provisions of the Internal Revenue Code of the United States, 26
28362836 U.S.C., Section 501(c)(3), and which h as entered into a joint
28372837 operating agreement with the University Hospitals Trust created
28382838 pursuant to Section 3224 of Title 63 of the Oklahoma Statutes . The
28392839 exemption provided by this paragraph shall be limited to the
28402840 purchase of tangible personal property and services for use in
28412841 clinical practices or medical facilities acquired or leased by the
28422842 organization from the University Hospitals Authority, University
28432843 Hospitals Trust, or the University of Oklahoma on or after June 1,
28442844 2021; and
28452845 84. Sales to an organization that is exempt from taxation
28462846 pursuant to the provisions of the Internal Revenue Code , 26 U.S.C.,
28472847 Section 501(c)(3) that assists the United States Fish and Wildlife
28482848 Service in promoting educational op portunities and provides care for
28492849 a federally recognized wildlif e refuge.
28502850 SECTION 2. This act shall become effective November 1, 2022.
28512851
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