OK
Oklahoma Senate Bill SB1495

Oklahoma 2022 Regular Session

Oklahoma Senate Bill SB1495 Compare Versions

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4-An Act
5-ENROLLED SENATE
6-BILL NO. 1495 By: Treat of the Senate
28+ENGROSSED HOUSE AMENDME NT
29+ TO
30+ENGROSSED SENATE BILL NO . 1495 By: Treat and Newhouse of the
31+Senate
732
833 and
934
1035 McCall of the House
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1237
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14-An Act relating to the Statewide Recovery Fund;
15-making an appropriation; stating purpose; and
16-declaring an emergency .
39+
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42+[ sales tax - certain tax rate upon the sale of
43+certain property - effective date ]
44+
45+
46+
47+
48+AUTHOR: Add the following Senate Coauthor: Bergstrom
49+
50+AMENDMENT NO. 1. Page 1, line 9, strike the enacting clause
51+
52+Passed the House of Representatives the 28th day of April, 2022.
1753
1854
1955
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22-BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
23-SECTION 1. There is hereby appropriated to th e Statewide
24-Recovery Fund created pursuant to En rolled House Bill No. 3349 of
25-the 2nd Session of the 58th Oklahoma Legislature from any monie s not
26-otherwise appropriated from the American Rescue Plan Act (ARPA)
27-State Fiscal Recovery Fund (Fund 496) of the State Treasury, the sum
28-of Nine Hundred Thirty Million Two Hundred Six Thousand Three
29-Hundred Six Dollars ($930, 206,306.00) for availability of
30-appropriation.
58+Presiding Officer of the House of
59+ Representatives
3160
32-SECTION 2. It being immediately necessary f or the preservation
33-of the public peace, heal th and safety, an emergency is hereb y
34-declared to exist, by reason whereof this act shall take effect and
35-be in full force from and after its passage and a pproval.
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37-ENR. S. B. NO. 1495 Page 2
38-Passed the Senate the 18th day of May, 2022.
62+Passed the Senate the ____ day of _______ ___, 2022.
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4067
4168 Presiding Officer of the Senate
4269
43-Passed the House of Representatives the 18th day of May, 2022.
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71+ENGROSSED SENATE
72+BILL NO. 1495 By: Treat and Newhouse of the
73+Senate
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75+ and
76+
77+ McCall of the House
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79+
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81+[ sales tax - certain tax rate upon the sale of
82+certain property - effective date ]
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87+BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
88+SECTION 1. AMENDATORY 68 O.S. 2021, Section 1352, is
89+amended to read as follows:
90+Section 1352. As used in the Oklahoma Sales Tax Code:
91+1. “Bottled water” means water that is placed in a safety
92+sealed container or pa ckage for human consumption including water
93+that is delivered to the buyer in a reusable container that is not
94+sold with the water. Bottled water shall be calorie free and shall
95+not contain sweeteners or other additives, except that it may
96+contain:
97+a. antimicrobial agents,
98+b. fluoride,
99+c. carbonation,
100+d. vitamins, minerals, and electrolytes,
101+e. oxygen,
102+f. preservatives, and
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129+g. only those flavors, ext racts, or essences derived from
130+spice or fruit;
131+2. “Bundled transaction” means the retail sale of two or mo re
132+products, except real property and services to real property, where
133+the products are otherwise distinct and identifiable, and th e
134+products are sold for one nonitemized price. A “bundled
135+transaction” does not include the sale of any products in which th e
136+sales price varies, or is negotiable, based on the selection by the
137+purchaser of the products included in the transaction. As us ed in
138+this paragraph:
139+a. “distinct and identifiable pro ducts” does not include:
140+(1) packaging such as con tainers, boxes, sack s, bags,
141+and bottles, or other materials such as wrapping,
142+labels, tags, and instruction guides, that
143+accompany the retail sale of the products and are
144+incidental or immaterial to the re tail sale
145+thereof, including, but not limited to, grocery
146+sacks, shoeboxes, dry cleaning garment bags and
147+express delivery envelopes and boxes,
148+(2) a product provided free of charge with the
149+required purchase of another product. A product
150+is provided free of charge if the sales p rice of
151+the product purchased does not vary de pending on
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178+the inclusion of the product provided free of
179+charge, or
180+(3) items included in the definition of gross
181+receipts or sales price, pursuant to this
182+section,
183+b. “one nonitemized price” does not include a price that
184+is separately identified by produc t on binding sales
185+or other supporting sales -related documentation made
186+available to the customer in paper or electronic form
187+including, but not limited to , an invoice, bill of
188+sale, receipt, contract, service agreement, lease
189+agreement, periodic notice of rates and services, rate
190+card, or price list,
191+A transaction that otherwise meets the definition of a bundled
192+transaction shall not be considered a bundled transaction if it is:
193+(1) the retail sale of tangible personal property and
194+a service where the tangi ble personal property is
195+essential to the use of the service, and is
196+provided exclusively in connection with the
197+service, and the true object of the transaction
198+is the service,
199+(2) the retail sale of services where one service is
200+provided that is essential to the use or receipt
201+of a second service and the first service is
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228+provided exclusively in connection with the
229+second service and the true object of the
230+transaction is the second servic e,
231+(3) a transaction that includes taxable produ cts and
232+nontaxable products and the purchase price or
233+sales price of the taxable products is de
234+minimis. For purposes of this subdivision, “de
235+minimis” means the seller’s purchase price or
236+sales price of taxable products is ten percent
237+(10%) or less of the total purchase price or
238+sales price of the bundled products. Sellers
239+shall use either the purchase price or the sales
240+price of the products to determi ne if the taxable
241+products are de minimis. Sellers may not use a
242+combination of the purchase price and sales price
243+of the products to determine if the taxable
244+products are de minimis. Sellers shall use the
245+full term of a service contract to determine if
246+the taxable products are de minimis, or
247+(4) the retail sale of exempt tangible personal
248+property and taxable tangible persona l property
249+where:
250+(a) the transaction includes food and food
251+ingredients, drugs, durable medical
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278+equipment, mobility enhancing equi pment,
279+over-the-counter drugs, prosthetic devices
280+or medical supplies, and
281+(b) the seller’s purchase price or sales price
282+of the taxable tangible personal property is
283+fifty percent (50%) or less of the total
284+purchase price or sales price of the bundled
285+tangible personal property. Sellers may not
286+use a combination of the purchase price and
287+sales price of the tangible personal
288+property when making the fifty percent (50%)
289+determination for a transaction;
290+2. 3. “Business” means any activity engaged in or caused to be
291+engaged in by any person with the object of ga in, benefit, or
292+advantage, either direct or indi rect;
293+3. 4. “Candy” means a preparation of sugar, honey, or other
294+natural or artificial sweeteners in combination with chocolate,
295+fruits, nuts, or other ingredients or flavorings in the form of
296+bars, drops, or pieces. Candy shall not include any preparat ion
297+containing flour or require refrigeration;
298+5. “Commission” or “Tax Commission” means the Oklahoma Tax
299+Commission;
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326+4. 6. “Computer” means an electronic device that accepts
327+information in digital or similar form and manipulates it for a
328+result based on a sequence of instruc tions;
329+5. 7. “Computer software” means a set of coded instructions
330+designed to cause a “computer” or automatic data processing
331+equipment to perform a task;
332+6. 8. “Consumer” or “user” means a person to whom a taxable
333+sale of tangible personal property is made or to whom a taxable
334+service is furnished. “Consumer” or “user” includes all contractors
335+to whom a taxable sale of materials, supplies, equipment, or other
336+tangible personal prop erty is made or to whom a taxable service is
337+furnished to be used or con sumed in the performance of any contract;
338+7. 9. “Contractor” means any person who performs any
339+improvement upon real property and who, as a necessary and
340+incidental part of performing s uch improvement, incorporates
341+tangible personal property belonging to or purchased by the person
342+into the real property being improved;
343+8. 10. “Dietary supplement” means any product, other than
344+tobacco, intended to supplement the diet that:
345+a. contains one or more of the following dietary
346+ingredients:
347+(1) a vitamin,
348+(2) a mineral,
349+(3) an herb or other botanical,
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376+(4) an amino acid,
377+(5) a dietary substance for us e by humans to
378+supplement the diet by increasing the total
379+dietary intake, or
380+(6) a concentrate, metabolite, constituent, extract,
381+or combination of any ingredient described in
382+this division,
383+b. is intended for ingestion in tablet, capsule, powder,
384+softgel, gelcap, or liquid form, or if not intended
385+for ingestion in such a form, is not represented as
386+conventional food and is not represented for use as a
387+sole item of a meal or of the diet, and
388+c. is required to be labeled as a dietary supplement,
389+identifiable by the “Supplemental Facts” box found on
390+the label as required pursuant to 21 C FR, Part 101.36;
391+11. “Drug” means a compound, substance or prep aration, and any
392+component of a compound, substance or preparation:
393+a. recognized in the official United States
394+Pharmacopoeia, official Homeopathic Pharmacopoeia of
395+the United States, or official National For mulary, and
396+supplement to any of them,
397+b. intended for use in the diag nosis, cure, mitigation,
398+treatment, or prevention of disease, or
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425+c. intended to affect the structure or any function of
426+the body;
427+9. 12. “Electronic” means relating to technology having
428+electrical, digital, magnetic, wireless, optica l, electromagnetic,
429+or similar capabilities;
430+10. 13. “Established place of busines s” means the location at
431+which any person regularly engages in, conducts, or operates a
432+business in a continuous manner for a ny length of time, that is open
433+to the public during the hours customa ry to such business, in which
434+a stock of merchandise for resa le is maintained, and which is not
435+exempted by law from attachment, execution, or other species of
436+forced sale barring any sa tisfaction of any delinquent tax liability
437+accrued under the Oklahoma Sales Tax Code;
438+11. 14. “Fair authority” means:
439+a. any county, municipality, school district, public
440+trust or any other political subdivision of this
441+state, or
442+b. any not-for-profit corporation acting pursuant to an
443+agency, operating or management agreeme nt which has
444+been approved or authorized by the governing body of
445+any of the entities specified in subparagraph a of
446+this paragraph which conduct, operate or produce a
447+fair commonly understood to be a county, district or
448+state fair;
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475+12. 15. “Food and food ingredients” mean substances, whether in
476+liquid, concentrated, solid, frozen, dried, or dehydrated form, that
477+are sold for ingestion or chewing by humans and are consumed for
478+their taste or nutritional value. Food and food ingred ients shall
479+include bottled water, candy, and soft drinks. Food and food
480+ingredients shall not include alcoholic beverages, dietary
481+supplements, prepared food, and tobacco;
482+16. a. “Gross receipts”, “gross proceeds” or “sales price”
483+means the total amount of consideration, including
484+cash, credit, property and services, for which
485+personal property or services are sold, leased or
486+rented, valued in money, whether received in money or
487+otherwise, without any deduction for the following:
488+(1) the seller’s cost of the property sold,
489+(2) the cost of materials used, labor or service
490+cost,
491+(3) interest, losses, all costs of transportation to
492+the seller, all taxes imposed on the seller, and
493+any other expense of the seller,
494+(4) charges by the seller for any services necessa ry
495+to complete the sale, other than delivery and
496+installation charges,
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523+(5) delivery charges and installation charges, unless
524+separately stated on the invoice, billing or
525+similar document given to the purchase r, and
526+(6) credit for any trade-in.
527+b. Such term shall not include:
528+(1) discounts, including cash, term, or coupons that
529+are not reimbursed by a third party that are
530+allowed by a seller and taken by a purchaser on a
531+sale,
532+(2) interest, financing, and carry ing charges from
533+credit extended on the sale of personal property
534+or services, if the amount is separately stated
535+on the invoice, bill of sale or similar document
536+given to the purchaser, and
537+(3) any taxes legally imposed directly on the
538+consumer that are separately stated on the
539+invoice, bill of sale or similar document given
540+to the purchaser.
541+c. Such term shall include consideration received by the
542+seller from third parties if:
543+(1) the seller actually receives consideration from a
544+party other than the purc haser and the
545+consideration is directly related to a price
546+reduction or discount on the sale,
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573+(2) the seller has an obligation to pass the price
574+reduction or discount through to the purchaser,
575+(3) the amount of the consideration attributable to
576+the sale is fixed and determinable by the seller
577+at the time of the sale of the item to the
578+purchaser, and
579+(4) one of the following criteria is met:
580+(a) the purchaser presents a coupon, certificate
581+or other documentation to the seller to
582+claim a price reduction or di scount where
583+the coupon, certificate or document ation is
584+authorized, distributed or granted by a
585+third party with the understanding that the
586+third party will reimburse any seller to
587+whom the coupon, certificate or
588+documentation is presented,
589+(b) the purchaser identifies himself or herself
590+to the seller as a member of a group or
591+organization entitled to a price reduction
592+or discount; provided, a “preferred
593+customer” card that is available to any
594+patron does not constitute membership in
595+such a group, or
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622+(c) the price reduction or discount is
623+identified as a third-party price reduction
624+or discount on the invoice received by the
625+purchaser or on a coupon, certificate or
626+other documentation presented by the
627+purchaser;
628+13. 17. a. “Maintaining a place of business i n this state”
629+means and shall be presumed to inc lude:
630+(1) (a) utilizing or maintaining in this state,
631+directly or by subsidiary, an office,
632+distribution house, sales house, warehouse,
633+or other physical place of business, whether
634+owned or operated by the ve ndor or any other
635+person, other than a common ca rrier acting
636+in its capacity as such, or
637+(b) having agents operating in this state,
638+whether the place of business or agent
639+is within this state temporarily or
640+permanently or whether the person or
641+agent is authorized to do business
642+within this state, and
643+(2) the presence of any person, other than a common
644+carrier acting in its capacity as such, that has
645+substantial nexus in this state and that:
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672+(a) sells a similar line of products as the
673+vendor and does so unde r the same or a
674+similar business name,
675+(b) uses trademarks, service marks or trade
676+names in this state that are the same
677+or substantially similar to those used
678+by the vendor,
679+(c) delivers, installs, assembles or
680+performs maintenance services for the
681+vendor,
682+(d) facilitates the vendor’s delivery of
683+property to customers in the state by
684+allowing the vendor’s customers to pick
685+up property sold by the vendor at an
686+office, distribution facility,
687+warehouse, storage place or similar
688+place of business maintained by the
689+person in this state, or
690+(e) conducts any other activities in this state
691+that are significantly associated with the
692+vendor’s ability to establish and maintain a
693+market in this state for the vendor ’s sale.
694+b. The presumptions in divisions (1) and (2) o f
695+subparagraph a of this paragraph may be rebutt ed by
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722+demonstrating that the person’s activities in this
723+state are not significantly associated with the
724+vendor’s ability to establish and maintain a market in
725+this state for the vendor ’s sales.
726+c. Any ruling, agreement or contract, whether written or
727+oral, express or implied, between a person and
728+executive branch of this state, or any other state
729+agency or department, stating, agreeing or ruling that
730+the person is not “maintaining a place of business in
731+this state” or is not required to collect sales and
732+use tax in this state despite the presence of a
733+warehouse, distribution center or fulfillment center
734+in this state that is owned or operated by the vendor
735+or an affiliated person of the vendor shall be null
736+and void unless it is specifically approved by a
737+majority vote of each house of the Oklahoma
738+Legislature;
739+14. 18. “Manufacturing” means and includes the activity of
740+converting or conditioning tangible personal property by changing
741+the form, composition, or quality of character of some existing
742+material or materials, including natural resources, by procedures
743+commonly regarded by the average person as manufacturing,
744+compounding, processing or assembling, into a material or materials
745+with a different form or u se. “Manufacturing” does not include
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772+extractive industrial activities such as mining, quarrying, logging,
773+and drilling for oil, gas and water, nor oil and gas field
774+processes, such as natural pressure reduction, mechanical
775+separation, heating, cooling, de hydration and compression;
776+15. 19. “Manufacturing operation” means the designing,
777+manufacturing, compounding, processing, assembling, warehousing, or
778+preparing of articles for sale as tangible personal property. A
779+manufacturing operation begins at the po int where the materials
780+enter the manufacturing site and ends at the point where a finished
781+product leaves the manufacturing site. “Manufacturing operation ”
782+does not include administration, sales, distribution,
783+transportation, site construction, or site m aintenance. Extractive
784+activities and field pro cesses shall not be deemed to be a part of a
785+manufacturing operation even when performed by a person otherwise
786+engaged in manufacturing;
787+16. 20. “Manufacturing site” means a location where a
788+manufacturing operation is conducted, including a location
789+consisting of one or more buildings or structures in an area owned,
790+leased, or controlled by a manufacturer;
791+17. 21. “Over-the-counter drug” means a drug that contains a
792+label that identifies the product as a dru g as required by 21
793+C.F.R., Section 201.66. The over-the-counter-drug label includes:
794+a. a “Drug Facts” panel, or
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821+b. a statement of the “active ingredient(s) ” with a list
822+of those ingredients contained in the compound,
823+substance or preparation;
824+18. 22. “Person” means any individual, company, partnersh ip,
825+joint venture, joint agreement, association, mutual or otherwise,
826+limited liability company, corporation, estate, trust, business
827+trust, receiver or trustee appointed by any state or federal court
828+or otherwise, syndicate, this state, any county, city, municipality,
829+school district, any other political subdivision of the state, or
830+any group or combination acting as a unit, in the plural or singular
831+number;
832+19. 23. “Prescription” means an order, formula or recipe issued
833+in any form of oral, written, elec tronic, or other means of
834+transmission by a duly licensed “practitioner” as defined in Section
835+1357.6 of this title;
836+20. 24. a. “Prepared food” means:
837+(1) food sold in a heated state or heated by the
838+seller,
839+(2) two or more food ingredients mixed or c ombined by
840+the seller for sale as a single item, or
841+(3) food sold with eating utensils provided by the
842+seller including plates, knives, forks, spoons,
843+glasses, cups, napkins, or straws, but does not
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870+include a container or packaging used to
871+transport the food, and
872+b. prepared food shall not include:
873+(1) food sold by a seller whose primary NAICS
874+classification is manufacturing in sector 311,
875+except subsector 3118,
876+(2) food sold in an unheated state by weight or
877+volume as a single item,
878+(3) bakery items including b read rolls, buns,
879+biscuits, bagels, croissants, pastries, donuts,
880+Danish, cakes, tortes, pies, tarts, muffins,
881+bars, cookies, and tortillas, and
882+(4) food sold that ordinarily requires additional
883+cooking, not including just reheating, by the
884+consumer prior to consumption;
885+25. “Prewritten computer software” means “computer software”,
886+including prewritten upgrades, which is not designed and developed
887+by the author or other creator to the sp ecifications of a spe cific
888+purchaser. The combining of two or more pr ewritten computer
889+software programs or prewritten portions thereof does not cause the
890+combination to be other than prewritten computer software.
891+Prewritten software includes software de signed and developed by the
892+author or other creator to the specificati ons of a specific
893+purchaser when it is sold to a person other than the purchaser.
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920+Where a person modifies or enhances computer software of which the
921+person is not the author or creator, the person shall be deemed to
922+be the author or creator only of such p erson’s modifications or
923+enhancements. Prewritten software or a prewritten portion thereof
924+that is modified or enhanced to any degree, where such modification
925+or enhancement is designed and developed to the specifications of a
926+specific purchaser, remains prewritten software; provided, however,
927+that where there is a reasonable, separately stated charge or an
928+invoice or other statement of the price given to the purchaser for
929+such modification or enhancement, s uch modification or enhancement
930+shall not constitute prewritten comput er software;
931+21. 26. “Repairman” means any person who performs any repair
932+service upon tangible personal property of the consumer, whether or
933+not the repairman, as a ne cessary and incidental part of performing
934+the service, incorporate s tangible personal p roperty belonging to or
935+purchased by the repairman into the tangible personal property being
936+repaired;
937+22. 27. “Sale” means the transfer of either title or possession
938+of tangible personal property for a valuable consideration
939+regardless of the manner, met hod, instrumentality, or device by
940+which the transfer is accomplished in this state, or other
941+transactions as provided by this paragraph , including, but not
942+limited to:
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969+a. the exchange, barter, lease, or rental of tangible
970+personal property resulting in the transfer of the
971+title to or possession of the property,
972+b. the disposition for consumption or use in any business
973+or by any person of all goods, wares, merchandise, or
974+property which has been purchased for resale,
975+manufacturing, or further processing,
976+c. the sale, gift, exchange, or other disposition of
977+admission, dues, or fees to clubs, places of
978+amusement, or recreational or athletic events or for
979+the privilege of having a ccess to or the use of
980+amusement, recreational, athletic or e ntertainment
981+facilities,
982+d. the furnishing or rendering of services taxable under
983+the Oklahoma Sales Tax Code, and
984+e. any use of motor fuel or diesel fuel by a supplier, as
985+defined in Section 500 .3 of this title, upon which
986+sales tax has not previously bee n paid, for purposes
987+other than to propel motor vehicles over the public
988+highways of this state. Motor fuel or diesel fuel
989+purchased outside the state and used for purposes
990+other than to propel motor vehicles over the public
991+highways of this state shall n ot constitute a sale
992+within the meaning of this paragraph;
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1019+23. 28. “Sale for resale” means:
1020+a. a sale of tangible personal property to any purchaser
1021+who is purchasing tangible personal property for the
1022+purpose of reselling it within the geographical limit s
1023+of the United States of America or its territories or
1024+possessions, in the normal course of business either
1025+in the form or condition in which it is purchased or
1026+as an attachment to or integral part of other tangible
1027+personal property,
1028+b. a sale of tangible personal property to a purchaser
1029+for the sole purpose of the renting or leasing, within
1030+the geographical limits of the United States of
1031+America or its territories or possessions, of the
1032+tangible personal property to another person by the
1033+purchaser, but not if incidental to th e renting or
1034+leasing of real estate,
1035+c. a sale of tangible goods and products within this
1036+state if, simultaneously with the sale, the vendor
1037+issues an export bill of lading, or other
1038+documentation that the point of delivery of such go ods
1039+for use and consumption is in a foreign country and
1040+not within the territorial confines of the United
1041+States. If the vendor is not in the business of
1042+shipping the tangible goods and products tha t are
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1069+purchased from the vendor, the buyer or purchaser o f
1070+the tangible goods a nd products is responsible for
1071+providing an export bill of lading or other
1072+documentation to the vendor from whom the tangible
1073+goods and products were purchased showing that the
1074+point of delivery of such goods for use and
1075+consumption is a foreign country an d not within the
1076+territorial confines of the United States, or
1077+d. a sales sale of any carrier access services, right of
1078+access services, telecommunications services to be
1079+resold, or telecommunications used in the subsequent
1080+provision of, use as a component part of, or
1081+integrated into, end-to-end telecommunications
1082+service;
1083+24. 29. “Soft drinks” means non-alcoholic beverages that
1084+contain natural or artificial sweeteners, but does not incl ude
1085+beverages that contain milk or milk products , soy, rice, or similar
1086+milk substitutes, or greater than fifty percent (50%) of vegetable
1087+or fruit juice by volume;
1088+30. “Tangible personal property ” means personal property that
1089+can be seen, weighed, measur ed, felt, or touched or that is in any
1090+other manner perceptible to the sense s. “Tangible personal
1091+property” includes electricity, water, gas, steam and prewritten
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1118+computer software. This definition shall be applicable only for
1119+purposes of the Oklahoma Sa les Tax Code;
1120+25. 31. “Taxpayer” means any person liable to pay a tax impos ed
1121+by the Oklahoma Sales Tax Code;
1122+26. 32. “Tax period” or “taxable period” means the calendar
1123+period or the taxpayer ’s fiscal period for which a taxpayer has
1124+obtained a permit fr om the Tax Commission to use a fiscal period in
1125+lieu of a calendar period;
1126+27. 33. “Tax remitter” means any person required to collect,
1127+report, or remit the tax imposed by the Oklahoma Sales Tax Code. A
1128+tax remitter who fails, for any reason, to collect, report, or remit
1129+the tax shall be considered a taxpayer for purposes of ass essment,
1130+collection, and enforcement of the tax imposed by the Oklahoma Sales
1131+Tax Code; and
1132+28. 34. “Vendor” means:
1133+a. any person making sales of tangible personal property
1134+or services in this state, the gross receipts or gross
1135+proceeds from which are tax ed by the Oklahoma Sales
1136+Tax Code,
1137+b. any person maintaining a place of business in this
1138+state and making sales of tangible personal property
1139+or services, whether at the place of b usiness or
1140+elsewhere, to persons within this state, the gross
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1167+receipts or gross proceeds from which are taxed by the
1168+Oklahoma Sales Tax Code,
1169+c. any person who solicits business by employees,
1170+independent contractors, agents, or other
1171+representatives in thi s state, and thereby makes sales
1172+to persons within this state of tangible pe rsonal
1173+property or services, the gross receipts or gross
1174+proceeds from which are taxed by the Oklahoma Sales
1175+Tax Code, or
1176+d. any person, pursuant to an agreement with the person
1177+with an ownership interest in or title to tangible
1178+personal property, who has been entrusted with the
1179+possession of any such property and has the power to
1180+designate who is to obtain title, to physically
1181+transfer possession of, or otherwise make sales of the
1182+property.
1183+SECTION 2. AMENDATORY 68 O.S. 2021, Sect ion 1354, is
1184+amended to read as follows:
1185+Section 1354. A. There is hereby levied upon all sales, not
1186+otherwise exempted in the Oklahoma Sales Tax Code, an excise tax of
1187+four and one-half percent (4.5%) of the gross receipts or gross
1188+proceeds of each sale of the following:
1189+1. Tangible personal property, except newspapers , and
1190+periodicals. Provided, a tax of zero percent (0%) shall be levied
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1217+upon sales of food and food ingredients . The state sales tax rate
1218+of zero percent (0%) levied upon sales of food and food ingredients
1219+shall not apply to any city or town, county, or any other
1220+jurisdiction in this state . Provided, further, any sales tax levied
1221+by a city, town, county, or any other jurisdiction in this state
1222+pursuant to the provisions of this section, upon sales of food and
1223+food ingredients shall be in effect regardless of ordinan ce or
1224+contractual provisions referring to previously imposed state sales
1225+tax on the items;
1226+2. Natural or artificial gas, electricit y, ice, steam, or any
1227+other utility or public service, except water, sewage, and refuse.
1228+Provided, the rate of four a nd one-half percent (4.5%) shall not
1229+apply to sales subject to the provisions of pa ragraph 6 of Section
1230+1357 of this title;
1231+3. Transportation for hire to persons by common carriers,
1232+including railroads both steam and electric, motor transportation
1233+companies, pullman car companies, airlines, and other means of
1234+transportation for hire, e xcluding:
1235+a. transportation services provided by a touri sm service
1236+broker which are incidental to the rendition of
1237+tourism brokerage services by such broker to a
1238+customer regardless of whether or not such
1239+transportation services are actually owned and
1240+operated by the tourism service broker . For purposes
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1267+of this subsection, “tourism service broker” means any
1268+person, firm, association, or corporation or any
1269+employee of such per son, firm, association, or
1270+corporation which, for a fee, commission or other
1271+valuable consideration, arranges or offers to arrange
1272+trips, tours, or other vacation or recreational travel
1273+plans for a customer, and
1274+b. transportation services provided by a fun eral
1275+establishment to family members and other persons for
1276+purposes of conducting a funeral in this state;
1277+4. Intrastate, interstate and international telecommunications
1278+services sourced to this state in accordance with Section 1354.30 of
1279+this title and ancillary services. Provided:
1280+a. the term “telecommunications services ” shall mean the
1281+electronic transmission, conveyance, or routing of
1282+voice, data, audio, video, or any other information or
1283+signals to a point, or between or among points . The
1284+term “telecommunications services” includes such
1285+transmission, conveyance, or routing in wh ich computer
1286+processing applications are used to act on t he form,
1287+code, or protocol of the content for purposes of
1288+transmission, conveyance , or routing without regard to
1289+whether such service is re ferred to as voice-over
1290+Internet protocol services or is class ified by the
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1317+Federal Communications Commission as enhan ced or value
1318+added. “Telecommunications services” do not include:
1319+(1) data processing and information services that
1320+allow data to be gener ated, acquired, stored,
1321+processed, or retrieved and delivered by an
1322+electronic transmission to a purchaser where such
1323+purchaser’s primary purpose for the underlying
1324+transaction is the processed data or information,
1325+(2) installation or maintenance of wiring or
1326+equipment on a customer ’s premises,
1327+(3) tangible personal property,
1328+(4) advertising, including, but not limited to,
1329+directory advertising,
1330+(5) billing and collection services provided to third
1331+parties,
1332+(6) Internet access services ,
1333+(7) radio and television audio and video programming
1334+services, regardless of the medium, including the
1335+furnishing of transmission, conveyan ce, and
1336+routing of such services by the programming
1337+service provider. Radio and television audio and
1338+video programming services shall inclu de, but not
1339+be limited to, cable service as defined in 47
1340+U.S.C. 522(6) and audio and video programming
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1367+services delivered by commercial mobile radio
1368+service providers, as defined in 47 C.F.R. 20.3 ,
1369+(8) ancillary services, or
1370+(9) digital products delivered electronically,
1371+including, but not limited to, softwa re, music,
1372+video, reading materials, or ring tones,
1373+b. the term “interstate” means a “telecommunications
1374+service” that originates in one United States state,
1375+or a United States ter ritory or possession, an d
1376+terminates in a different United States state or a
1377+United States territory or possession,
1378+c. the term “intrastate” means a telecommunications
1379+service that originates in one United States state or
1380+a United States territory or posse ssion, and
1381+terminates in the same United States state or a United
1382+States territory or possession,
1383+d. the term “ancillary services” means services that are
1384+associated with or incidental to the provision of
1385+telecommunications services , including, but not
1386+limited to, “detailed telecommunications billing”,
1387+“directory assistance ”, “vertical service”, and “voice
1388+mail services”,
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1415+e. in the case of a bundled transaction that includes
1416+telecommunication service, ancillary service, Internet
1417+access, or audio or video prog ramming service:
1418+(1) if the price is attributable to products that are
1419+taxable and products that are nontaxable, the
1420+portion of the price attributable to the
1421+nontaxable products may be subject to tax unless
1422+the provider can identify by reasonable and
1423+verifiable standards such port ion for its books
1424+and records kept in the regula r course of
1425+business for other purposes, including, but not
1426+limited to, nontax purposes, and
1427+(2) the provisions of this paragraph shall apply
1428+unless otherwise provided by federal law, and
1429+f. a sale of prepaid calling service or prepaid wireless
1430+calling service shall be taxable at the time of sale
1431+to the customer;
1432+5. Telecommunications nonrecurring charges, which means an
1433+amount billed for the installation, connection, change , or
1434+initiation of telecommunication s services received by a customer;
1435+6. Printing or printed matter of all types, kinds, or character
1436+and, except for services of printing, copying or photocopying
1437+performed by a privately owned scientific and educational library
1438+sustained by monthly or annu al dues paid by members sharing the use
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1465+of such services with students interested in the study of geology,
1466+petroleum engineering or related subjects, any service of printing
1467+or overprinting, including the copying of information by mimeograph,
1468+multigraph, or by otherwise duplicating written or printe d matter in
1469+any manner, or the production of microfiche containing i nformation
1470+from magnetic tapes or other media furnished by customers;
1471+7. Service of furnishing rooms by hotel, apartm ent hotel,
1472+public rooming house, motel, public lodging house, or tour ist camp;
1473+8. Service of furnishing storage or parking privileges by auto
1474+hotels or parking lots;
1475+9. Computer hardware, software, coding sheets, cards, magnetic
1476+tapes, or other media on which prewritten programs h ave been coded,
1477+punched, or otherwise rec orded, including the gross receipts from
1478+the licensing of software pro grams;
1479+10. Foods, confections, and all drinks sold or dispensed by
1480+hotels, restaurants, or other dispensers, and sold for immediate
1481+consumption upon the premises or delivered or carrie d away from the
1482+premises for consumption elsewhere , except for food and food
1483+ingredients as defined in Section 1352 of this title;
1484+11. Advertising of all kinds, types, and characters , including
1485+any and all devices used for advertising purposes except those
1486+specifically exempt pursuant to the provisions of Section 1357 of
1487+this title;
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1514+12. Dues or fees to clubs including free or complimentary dues
1515+or fees which have a value equivalent to the charge that would have
1516+otherwise been made, including any fees paid for the use of
1517+facilities or services rendered at a health spa or club or an y
1518+similar facility or business;
1519+13. Tickets for admission to or voluntary contributions made to
1520+places of amusement, sports , entertainment, exhibition, display, or
1521+other recreational events or activities , including free or
1522+complimentary admissions which have a value equivalent to the charge
1523+that would have otherwise been made; provided, that the state tax
1524+generated from the sa le of tickets for admission by an aquarium
1525+exempt from taxation pursuant to the provi sions of the Internal
1526+Revenue Code, 26 U.S.C., Section 501(c)(3), or owned or operated by
1527+a public trust or political subdivision of this state, shall be
1528+collected and disbursed to the nonprofit organization, public trust
1529+or political subdivision responsib le for the aquarium’s operations
1530+for use by that entity for promoting visitation primarily to out-of-
1531+state residents;
1532+14. Charges made for the privilege of entering or en gaging in
1533+any kind of activity, such as tennis, racquetball, or handball, when
1534+spectators are charged no admission fee;
1535+15. Charges made for the privilege of using items for
1536+amusement, sports, entertainment, or recreational activity, such as
1537+trampolines or golf carts;
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1564+16. The rental of equipment for amusement, sports,
1565+entertainment, or other recreational activities, such as bowli ng
1566+shoes, skates, golf carts, or other sports or athletic equipment;
1567+17. The gross receipts from sales from any vending machine
1568+without any deduction for rental to locate the vending machine on
1569+the premises of a person who is not the owner or any other
1570+deductions therefrom;
1571+18. The gross receipts or gross proceeds from the rental or
1572+lease of tangible personal property , including rental or lease of
1573+personal property when the rental or lease agreement requires the
1574+vendor to launder, clean, repair, or othe rwise service the rented or
1575+leased property on a regular basis, without any deduction for the
1576+cost of the service rendered . If the rental or lease charge is
1577+based on the retail value of the property at the time of making the
1578+rental or lease agreement and the expected life of the property, and
1579+the rental or lease charge is separately stated from the service
1580+cost in the statement, bil l, or invoice delivered to the consumer,
1581+the cost of services rendered shall be deduc ted from the gross
1582+receipts or gross proc eeds;
1583+19. Flowers, plants, shrubs, trees, and other floral items,
1584+whether or not produced by the vendor, sold by persons engaged in
1585+florist or nursery business in this state , including all orders
1586+taken by an Oklahoma business for delivery in another stat e. All
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1613+orders taken outside this state for delivery within this state shall
1614+not be subject to the taxes levied in this section;
1615+20. Tangible personal property sold to persons, peddlers,
1616+solicitors, or other salesme n, for resale when there is likelihood
1617+that this state will lose tax revenue due to the difficulty of
1618+enforcing the provisions of the Oklahoma Sales Tax Code because of:
1619+a. the operation of the business,
1620+b. the nature of the business,
1621+c. the turnover of independent contractors,
1622+d. the lack of place of business in which to display a
1623+permit or keep records,
1624+e. lack of adequate records,
1625+f. the fact that the persons are minors or transients,
1626+g. the fact that the persons are engaged in service
1627+businesses, or
1628+h. any other reasonable reason;
1629+21. Any taxable services and tangible personal property
1630+including materials, supplies, and equipment sold to contractors for
1631+the purpose of developing and improving real estate even though said
1632+the real estate is intended for resa le as real property, hereby
1633+declared to be sales to consumers or users,; however, taxable
1634+materials, supplies, and equipment sold to contractors as provided
1635+by this subsection which are purchased as a result of and subsequent
1636+to the date of a contract enter ed into either prior to the eff ective
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1663+date of any law increasing the rate of sales tax imposed by this
1664+article, or entered into prior to the effective date of an ordinance
1665+or other measure increasing the sales tax levy of a political
1666+subdivision shall be s ubject to the rate of sales tax applicable, as
1667+of the date such contract was entered into, to sales of such
1668+materials, supplies and equipment if such purchases are require d in
1669+order to complete the contract . Such rate shall be applicable to
1670+purchases made pursuant to the contract or an y change order under
1671+the contract until the contract or any change order has been
1672+completed, accepted and the contractor has been discharged from any
1673+further obligation under the contract or change order or until two
1674+(2) years from the date on which the co ntract was entered into,
1675+whichever occurs first. The increased sales tax rate shall be
1676+applicable to all such purchases at the time of sale and the
1677+contractor shall file a claim for refund before the expiration of
1678+three (3) years after the date of contract completion or five (5)
1679+years after the contract was entered into, whichever occurs earlier .
1680+However, the Oklahoma Tax Commission shall pre scribe rules and
1681+regulations and shall provide procedures for the refund to a
1682+contractor of sales taxes collected on purchases eligible for the
1683+lower sales tax rate authorized by this subsection;
1684+22. Any taxable services and tangible personal property sol d to
1685+persons who are primarily engaged in selling their services, such as
1686+repairmen, hereby declared to be sales to consumers or users; and
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1713+23. Canoes and paddleboats as defined in Section 4002 of Title
1714+63 of the Oklahoma Statutes.
1715+B. All solicitations or advertisements in print or electronic
1716+media by Group Three vendors, for the sale of tangible property to
1717+be delivered within this state, shall contain a notice that the sale
1718+is subject to Oklahoma sales tax, unless the sale is exempt from
1719+such taxation.
1720+SECTION 3. This act shall become effective November 1, 2022.
1721+Passed the Senate the 23rd day of March, 2022.
1722+
1723+
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1725+ Presiding Officer of the Senat e
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1728+Passed the House of Representatives the ____ day of __________,
1729+2022.
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441731
451732
461733 Presiding Officer of the House
471734 of Representatives
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50-
51-OFFICE OF THE GOVERNOR
52-Received by the Office of the Governor this ____________________
53-day of _________________ __, 20_______, at _______ o'clock _______ M.
54-By: _______________________________ __
55-Approved by the Governor of the State of Oklahoma this _____ ____
56-day of _________________ __, 20_______, at _______ o'clock _______ M.
57-
58- _________________________________
59- Governor of the State of Oklahoma
60-
61-
62-OFFICE OF THE SECRETARY OF STATE
63-Received by the Office of the Secretary of State this _______ ___
64-day of __________________, 20 _______, at _______ o'cloc k _______ M.
65-By: _______________________________ __