Oklahoma 2022 Regular Session

Oklahoma Senate Bill SB1496 Compare Versions

Version 1 (Old)

Version 2 (New)

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3		-
4		-
5		-	An Act
6		-	ENROLLED SENATE
7		-	BILL NO. 1496 By: Stanley of the Senate
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	28	+	ENGROSSED HOUSE AMENDME NT
	29	+	TO
	30	+	ENGROSSED SENATE BILL NO . 1496 By: Stanley of the Senate
8	31
9	32		and
10	33
11	34		Miller of the House
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13	36
14	37
15		-	An Act relating to revenue and taxation; a mending 68
	38	+
	39	+
	40	+	[ sales tax - exemptions for governmental and
	41	+	nonprofit entities - effective date ]
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	45	+
	46	+	AMENDMENT NO. 1. Strike the title, enacting clause, and entire bill
	47	+	and insert:
	48	+
	49	+
	50	+
	51	+
	52	+	"An Act relating to revenue and taxation; a mending 68
16	53		O.S. 2021, Section 1356, as last amended by Section
17	54		1, Chapter 539, O.S.L. 2021, which relates to
18	55		exemptions from sales tax; conforming language;
19	56		providing exemption for certain types of women's
20	57		veterans organization; and providing an effective
21	58		date.
22	59
23	60
24	61
25		-	~~SUBJECT: Sales tax exemption~~
	62	+
26	63
27	64		BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
28		-
29	65		SECTION 1. AMENDATORY 68 O.S. 2021, Section 1356 , as
30	66		last amended by Section 1, C hapter 539, O.S.L. 2021, is amended to
31	67		read as follows:
32	68
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33	94		Section 1356. Exemptions - Governmental and nonprofit entities.
34		-
35	95		There are hereby specifically exempted from the tax levied by
36	96		Section 1350 et seq. of this title:
37		-
38	97		1. Sale of tangible personal proper ty or services to the United
39	98		States government or to the State of Oklahoma this state, any
40	99		political subdivision of this state , or any agency of a political
41	100		subdivision of this state; provided, all sales to contractors in
42	101		connection with the performance of any contract with the United
43	102		States government, State of Oklahoma this state, or any of its
44	103		political subdivisions shall not be exempted from the tax levied by
45	104		Section 1350 et seq. of this title, except as hereinafter provided;
46		-
47		-
48		-	ENR. S. B. NO. 1496 Page 2
49	105		2. Sales of property to ag ents appointed by or under contract
50	106		with agencies or instrumentalities of the United States government
51	107		if ownership and possession of such property transfers immediately
52	108		to the United States government;
53		-
54	109		3. Sales of property to agents appointed by or under contract
55	110		with a political subdivision of this state if the sale of such
56	111		property is associated with the development of a qualified federal
57	112		facility, as provided in the Oklahoma Federal Facilities Development
58	113		Act, and if ownership and possession of such pr operty transfers
59	114		immediately to the political subdivi sion or the state;
60		-
61	115		4. Sales made directly by county, district , or state fair
62	116		authorities of this state, upon the premises of the fair authority,
63	117		for the sole benefit of the fair authority or sales of ad mission
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64	144		tickets to such fairs or fair events at any l ocation in the state
65	145		authorized by county, district , or state fair authorities; provided,
66	146		the exemption provided by this paragraph for admission tickets to
67	147		fair events shall apply only to any portion of the admission price
68	148		that is retained by or distribute d to the fair authority. As used
69	149		in this paragraph, "fair event" shall be limited to an event held on
70	150		the premises of the fair authority in conjunction with and during
71	151		the time period of a county, distr ict, or state fair;
72		-
73	152		5. Sale of food in cafeterias or lunchrooms of elementary
74	153		schools, high schools, colleges , or universities which are operated
75	154		primarily for teachers and pupils and are not operated primarily for
76	155		the public or for profit;
77		-
78	156		6. Dues paid to fraternal, religious, civic, charitable , or
79	157		educational societies or organi zations by regular members thereof,
80	158		provided, such societies or organizations operate under what is
81	159		commonly termed the lodge plan or system, and provided such
82	160		societies or organizations do not operate for a profit which inures
83	161		to the benefit of any indivi dual member or members thereof to the
84	162		exclusion of other members and dues paid monthly or annually to
85	163		privately owned scientific and educational libraries by members
86	164		sharing the use of services rendered by such libraries with studen ts
87	165		interested in the stu dy of geology, petroleum engineering , or
88	166		related subjects;
89	167
90		-
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92	193		7. Sale of tangible personal property or services to or by
93	194		churches, except sales made in the course of business for p rofit or
94	195		savings, competing with other persons engaged in the same, or a
95	196		similar business or sale of tangible personal property or services
96	197		by an organization exempt from federal income tax pursuant to
97	198		Section 501(c)(3) of the Internal Revenue Code of 1986 , as amended,
98	199		made on behalf of or at the request of a church or churches if t he
99	200		sale of such property is conducted not more than once each calendar
100	201		year for a period not to exceed three (3) days by the organization
101	202		and proceeds from the sale of such prope rty are used by the church
102	203		or churches or by the organ ization for charitable p urposes;
103		-
104	204		8. The amount of proceeds received from the sale of admission
105	205		tickets which is separately stated on the ticket of admission for
106	206		the repayment of money borrowed by any a ccredited state-supported
107	207		college or university or any public trust of which a county in this
108	208		state is the beneficiary, for the purpose of constructing or
109	209		enlarging any facility to be used for the staging of an athletic
110	210		event, a theatrical production, or a ny other form of entertainment,
111	211		edification or cultura l cultivation to which e ntry is gained with a
112	212		paid admission ticket. Such facilities include, but are not limited
113	213		to, athletic fields, athletic stadiums, field houses, amphitheaters ,
114	214		and theaters. To be eligible for this sales tax exemption, the
115	215		amount separately stated on the admission ticket shall be a
116	216		surcharge which is imposed, collected , and used for the sole purpose
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117	243		of servicing or aiding in the servicing of debt incurred by the
118	244		college or university to effect the capital improvements
119	245		hereinbefore described;
120		-
121	246		9. Sales of tangible personal property or services to the
122	247		council organizations or similar state supervisory organizations of
123	248		the Boy Scouts of America, Girl Scouts of U.S.A. , and Camp Fire USA;
124		-
125	249		10. Sale of tangible personal property or service s to any
126	250		county, municipality, rural water district, public school district,
127	251		city-county library system, the institutions of The Oklahoma State
128	252		System of Higher Education, the Grand River Dam Authority, the
129	253		Northeast Oklahoma Public Facilities Authority, t he Oklahoma
130	254		Municipal Power Authority, City of Tulsa -Rogers County Port
131	255		Authority, Muskogee City -County Port Authority, the Oklahoma
132	256		Department of Veterans Affairs, the Broken Bow Economic Development
133	257		Authority, Ardmore Development Authority, Durant Indust rial
134		-
135		-	ENR. S. B. NO. 1496 Page 4
136	258		Authority, Oklahoma Ordnance Works Authority, Central Oklahoma
137	259		Master Conservancy District, Arbuckle Master Conservancy District,
138	260		Fort Cobb Master Conservancy District, Foss Reservoir Master
139	261		Conservancy District, Mountain Park Master Conservancy Distr ict,
140		-	Waurika Lake Master Conservancy District and the Office of
141		-	Management and Enterprise Services only when carrying out a public
142		-	construction contract on behalf of the Oklahoma Department of
143		-	Veterans Affairs, and effective July 1, 2022, the University
144		-	Hospitals Trust, or to any pe rson with whom any of the above -named
145		-	subdivisions or agencies of this state has duly entered into a
146		-	public contract pursuant to law, necessary for carrying out such
147		-	public contract or to any subcontractor to such a public contract.
148		-	Any person making purc hases on behalf of such subdivision or agency
149		-	of this state shall certi fy, in writing, on the copy of the invoice
150		-	or sales ticket to be retained by the vendor that the purchases are
151		-	made for and on behalf of such subdivision or agen cy of this state
152		-	and set out the name of such public subdivision or agency. Any
153		-	person who wrongfully or erroneously certifies that purchases are
154		-	for any of the above -named subdivisions or agencies of this state or
155		-	who otherwise violates this section shal l be guilty of a misdeme anor
156		-	and upon conviction thereof shall be fined an amount equal to doub le
157		-	the amount of sales tax involved or incarcerated for not more than
158		-	sixty (60) days or both;
159		-
	262	+	Waurika Lake Master Conservancy District, the Office of Management
	263	+	and Enterprise Services only when carrying out a public construction
	264	+	contract on behalf of the Oklahoma Department of Veterans Aff airs,
	265	+	and effective July 1, 2022, the University Hospi tals Trust, or to
	266	+	any person with whom any of the above -named subdivisions or agencies
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	293	+	of this state has duly entered into a public contract pursuant to
	294	+	law, necessary for carrying out such public contr act or to any
	295	+	subcontractor to such a public contract. Any person making
	296	+	purchases on behalf of such subdivision or agency of this state
	297	+	shall certify, in writing, on the copy of the invoice or sales
	298	+	ticket to be retained by the vendor that the purchases are made for
	299	+	and on behalf of such subdivision or agen cy of this state and set
	300	+	out the name of such public subdivision or agency. Any person who
	301	+	wrongfully or erroneously certifies that purchases are for any of
	302	+	the above-named subdivisions or agencies of this state or who
	303	+	otherwise violates this section shal l be guilty of a misdeme anor and
	304	+	upon conviction thereof shall be fined an amount equal to double the
	305	+	amount of sales tax involved or incarcerated for not more than sixty
	306	+	(60) days or both;
160	307		11. Sales of tangible personal property or services to private
161	308		institutions of higher edu cation and private elementary and
162	309		secondary institutions of education accredited by the State
163	310		Department of Education or registered by the State Board of
164	311		Education for purposes o f participating in federal programs or
165	312		accredited as defined by the Oklahoma S tate Regents for Higher
166	313		Education which are exempt from taxation pursuant to the provisions
167	314		of the Internal Revenue Code, 26 U.S.C., Section 501(c)(3) including
168	315		materials, supplies, and equipment used in the construction and
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169	342		improvement of buildings and ot her structures owned by the
170	343		institutions and operated for educational purposes.
171		-
172	344		Any person, firm, agency , or entity making purchases on behalf
173	345		of any institution, agency or subdi vision in this state, shall
174	346		certify in writing, on the copy of the invoice or sales ticket the
175	347		nature of the purchases, and violation of this paragraph shall be a
176	348		misdemeanor as set forth in paragraph 10 of this section;
177		-
178		-
179		-	ENR. S. B. NO. 1496 Page 5
180	349		12. Tuition and educational fees p aid to private institutions
181	350		of higher education and pr ivate elementary and sec ondary
182	351		institutions of education accredited by the State Department of
183	352		Education or registered by the State Board of Education for purposes
184	353		of participating in federal programs o r accredited as defined by the
185	354		Oklahoma State Regents for Higher Education whi ch are exempt from
186	355		taxation pursuant to the provisions of the Internal Revenue Code, 26
187	356		U.S.C., Section 501(c)(3);
188		-
189	357		13. a. Sales of tangible personal property made by:
190		-
191	358		(1) a public school,
192		-
193	359		(2) a private school offering instruction fo r grade
194	360		levels kindergarten through twelfth grade,
195		-
196	361		(3) a public school district,
197		-
198	362		(4) a public or private school board,
199		-
200	363		(5) a public or private school student group or
201	364		organization,
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203	391		(6) a parent-teacher association or organization
204	392		other than as specified in subparagraph b of this
205	393		paragraph, or
206		-
207	394		(7) public or private school personnel for purposes
208	395		of raising funds for the benefit of a public or
209	396		private school, public school district, public or
210	397		private school board, or public or private school
211	398		student group or organization, or
212		-
213	399		b. Sales of tangible personal property made by or to
214	400		nonprofit parent-teacher associations or organizations
215	401		exempt from taxation pursuant to the provisions of the
216	402		Internal Revenue Code, 26 U.S.C., Section 501(c)(3),
217	403		nonprofit local public o r private school foundat ions
218	404		which solicit money or property in the name of any
219	405		public or private school or public school district.
220		-
221		-
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223	406		The exemption provided by this paragraph for sales made by a
224	407		public or private school shall be limited to those public or pr ivate
225	408		schools accredited by the State Department of Education or
226	409		registered by the State Board of Education for purposes of
227	410		participating in federal programs. Sale of tangible personal
228	411		property in this paragraph shall include sale of admission tickets
229	412		and concessions at athletic events;
230		-
231	413		14. Sales of tangible personal property by:
232		-
233	414		a. local 4-H clubs,
234	415
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235	441		b. county, regional or state 4 -H councils,
236		-
237	442		c. county, regional or state 4 -H committees,
238		-
239	443		d. 4-H leader associations,
240		-
241	444		e. county, regional or state 4 -H foundations, and
242		-
243	445		f. authorized 4-H camps and training centers.
244		-
245	446		The exemption provided by this paragraph shall be limited to
246	447		sales for the purpose of raising funds for the benefit of such
247	448		organizations. Sale of tangible personal property exempted by this
248	449		paragraph shall include sale of ad mission tickets;
249		-
250	450		15. The first Seventy -five Thousand Dollars ($75,000.00) each
251	451		year from sale of tickets and concessions at athletic events by each
252	452		organization exempt from taxa tion pursuant to the provisions of the
253	453		Internal Revenue Code, 26 U.S.C., Secti on 501(c)(4);
254		-
255	454		16. Sales of tangible personal property or services to any
256	455		person with whom the Oklahoma Tourism and Recreation Department has
257	456		entered into a public contract and w hich is necessary for carrying
258	457		out such contract to as sist the Department in t he development and
259	458		production of advertising, promotion, publicity , and public
260	459		relations programs;
261		-
262	460		17. Sales of tangible personal property or services to fire
263	461		departments organized pursuant to Section 592 of Title 18 of the
264	462		Oklahoma Statutes which items a re to be used for the purposes of the
265		-
266		-	ENR. S. B. NO. 1496 Page 7
267	463		fire department. Any person making purchases on behalf of any such
268	464		fire department shall certify, in writing, on the copy of the
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269	491		invoice or sales ticket to be retained by the vendor that the
270	492		purchases are made for and on behalf of such fire department and set
271	493		out the name of such fire department. Any person who wrongfully or
272	494		erroneously certifies that the purchases are for any such fire
273	495		department or who otherwise violates the provisions of thi s section
274	496		shall be deemed guilty of a misdemeanor and upon conviction thereof,
275	497		shall be fined an amount equal to double the amount of sales tax
276	498		involved or incarcerated for not more than sixty (60) days , or both;
277		-
278	499		18. Complimentary or free tickets for admi ssion to places of
279	500		amusement, sports, entertainment, exhibition, display , or other
280	501		recreational events or activities which are issued through a box
281	502		office or other entity which is operated by a state in stitution of
282	503		higher education with institutional emplo yees or by a municipalit y
283	504		with municipal employees;
284		-
285	505		19. The first Fifteen Thousand Dollars ($15,000.00) each year
286	506		from sales of tangible personal property by fire departments
287	507		organized pursuant to Titles Title 11, 18, or 19 of the Oklahoma
288	508		Statutes for the purp oses of raising funds fo r the benefit of the
289	509		fire department. Fire departments selling tangible personal
290	510		property for the purposes of raising funds shall be limited to no
291	511		more than six (6) days e ach year to raise such funds in order to
292	512		receive the exemption granted by this parag raph;
293		-
294	513		20. Sales of tangible personal property or services to any Boys
295	514		& Girls Clubs of America affiliate in this state which is not
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296	541		affiliated with the Salvation Army and which is exempt from taxation
297	542		pursuant to the provisions of the Internal Revenue Cod e, 26 U.S.C.,
298	543		Section 501(c)(3);
299		-
300	544		21. Sales of tangible personal property or services to any
301	545		organization, which takes court -adjudicated juveniles for purposes
302	546		of rehabilitation, and which is exempt from taxation pursuant to the
303	547		provisions of the Internal Revenue Code, 26 U.S.C., Section
304	548		501(c)(3), provided that at least fifty percent (50%) of the
305	549		juveniles served by such organization are court adjudicated and the
306	550		organization receives state funds in an amount less than ten percent
307	551		(10%) of the annual budge t of the organization;
308		-
309		-
310		-	ENR. S. B. NO. 1496 Page 8
311	552		22. Sales of tangible personal property or services to:
312		-
313	553		a. any health center as defined in Section 254b of Title
314	554		42 of the United States Code,
315		-
316	555		b. any clinic receiving disbursements of state monies
317	556		from the Indigent Health Care Revol ving Fund pursuant
318	557		to the provisions of Section 66 of Title 56 of the
319	558		Oklahoma Statutes,
320		-
321	559		c. any community-based health center which meets all of
322	560		the following criteria:
323		-
324	561		(1) provides primary care services at no cost to the
325	562		recipient, and
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326	588
327	589		(2) is exempt from taxation pursuant to the
328	590		provisions of Section 501(c)(3) of the Internal
329	591		Revenue Code, 26 U.S.C., Section 501(c)(3), and
330		-
331	592		d. any community mental health center as defined in
332	593		Section 3-302 of Title 43A of the Oklahoma Statutes;
333		-
334	594		23. Dues or fees including fr ee or complimentary dues or fees
335	595		which have a value equivalent to the charge that could have
336	596		otherwise been made, to YMCAs, YWCAs , or municipally-owned
337	597		recreation centers f or the use of facilities and programs;
338		-
339	598		24. The first Fiftee n Thousand Dollars ($15, 000.00) each year
340	599		from sales of tangible personal property or services to or by a
341	600		cultural organization established to sponsor and promote
342	601		educational, charitable , and cultural events for disadvantaged
343	602		children, and which organizati on is exempt from taxati on pursuant to
344	603		the provisions of the Internal Revenue Code, 26 U.S.C., Section
345	604		501(c)(3);
346		-
347	605		25. Sales of tangible personal property or services to museums
348	606		or other entities which have been accredited by the American
349	607		Association of Museums. Any person makin g purchases on behalf of
350	608		any such museum or other entity shall certify, in writing, on the
351	609		copy of the invoice or sales ticket to be retained by the vendor
352	610		that the purchases are made for and on behalf of such museum or
353		-
354		-	ENR. S. B. NO. 1496 Page 9
355	611		other entity and set out the name of such museum or other entity.
356	612		Any person who wrongfully or erroneously certifies that the
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	638	+
357	639		purchases are for any such museum or other entity or who otherwise
358	640		violates the provisions of this paragraph shall be deemed guilty of
359	641		a misdemeanor and, upon convic tion thereof, shall be fined an amount
360	642		equal to double the amount of sales tax involved or incarcerated for
361	643		not more than sixty (60) days, or by both such fine and
362	644		incarceration;
363		-
364	645		26. Sales of tickets for admission by any museum acc redited by
365	646		the American Association of Museums. In order to be eligible for
366	647		the exemption provided by this paragraph, an amount equivalent to
367	648		the amount of the tax which would otherwise be requir ed to be
368	649		collected pursuant to the provisions of Section 135 0 et seq. of this
369	650		title shall be separately stated on the admission ticket and shall
370	651		be collected and used for the sole purpose of servicing or aiding in
371	652		the servicing of debt incurred by the muse um to effect the
372	653		construction, enlarging or renovation of an y facility to be used fo r
373	654		entertainment, edification , or cultural cultivation to which entry
374	655		is gained with a paid admission ticket;
375		-
376	656		27. Sales of tangible personal property or services occurring
377	657		on or after June 1, 1995, to children’s homes which are supp orted or
378	658		sponsored by one or more churches, members of which serve as
379	659		trustees of the home;
380		-
381	660		28. Sales of tangible personal property or services to the
382	661		organization known as the Disabled American Veterans, Department of
383	662		Oklahoma, Inc., and subordinate chap ters thereof;
384	663
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	678	+	15
	679	+	16
	680	+	17
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	682	+	19
	683	+	20
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	687	+	24
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385	689		29. Sales of tangible personal property or services to youth
386	690		camps which are supported or sponsored by one or more churches,
387	691		members of which serve as trustees of the organization;
388		-
389	692		30. a. Until July 1, 2022, transfer of tangible personal
390	693		property made pursuant to S ection 3226 of Title 63 of
391	694		the Oklahoma Statutes by the University Hospitals
392	695		Trust, and
393		-
394	696		b. Effective July 1, 2022, transfer of tangible personal
395	697		property or services to or by:
396		-
397		-
398		-	ENR. S. B. NO. 1496 Page 10
399	698		(1) the University Hospitals Trust created pursuant
400	699		to Section 3224 of Title 63 of the Oklahoma
401	700		Statutes, or
402		-
403	701		(2) nonprofit entities which are exempt from taxation
404	702		pursuant to the provisions of the Internal
405	703		Revenue Code of the United States, 26 U.S.C. ,
406	704		Section 501(c)(3), which have entered into a
407	705		joint operating agreement with the Un iversity
408	706		Hospitals Trust;
409		-
410	707		31. Sales of tangible personal property or services to a
411	708		municipality, county , or school district pursuant to a lease or
412	709		lease-purchase agreement executed between the vendor and a
413	710		municipality, county , or school district. A copy of the lease or
414	711		lease-purchase agreement shall be retained by the vendor;
415	712
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416	738		32. Sales of tangible personal property or services to any
417	739		spaceport user, as defined in the Okl ahoma Space Industry
418	740		Development Act;
419		-
420	741		33. The sale, use, st orage, consumption, or distribution in
421	742		this state, whether by the importer, exporter , or another person, of
422	743		any satellite or any associated launch vehicle including components
423	744		of, and parts and mo tors for, any such satellite or launch vehicle,
424	745		imported or caused to be imported in to this state for the purpose of
425	746		export by means of launching into space. This exemption provided by
426	747		this paragraph shall not be affected by:
427		-
428	748		a. the destruction in whole o r in part of the satellite
429	749		or launch vehicle,
430		-
431	750		b. the failure of a launch to occur or be successful, or
432		-
433	751		c. the absence of any transfer or title to, or possession
434	752		of, the satellite or launch vehicle after launch;
435		-
436	753		34. The sale, lease, use, storage, consumpti on, or distribution
437	754		in this state of any space facility, spa ce propulsion system or
438	755		space vehicle, satellite , or station of any kind possessing space
439	756		flight capacity including components thereof;
440		-
441		-
442		-	ENR. S. B. NO. 1496 Page 11
443	757		35. The sale, lease, use, storage, consumption , or distribution
444	758		in this state of tangible personal property, placed on or used
445	759		aboard any space facility, space propulsion system or space vehicle,
446	760		satellite, or station possessing space flight capacity, which is
447	761		launched into space, irrespective of whether such tang ible property
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448	788		is returned to this state for subsequent use, storage, or
449	789		consumption in any manner;
450		-
451	790		36. The sale, lease, use, storage, consumption , or distribution
452	791		in this state of tangible personal property meeting the definition
453	792		of "section 38 property" as defined in Sections 48(a)(1)(A) and
454	793		(B)(i) of the Interna l Revenue Code of 1986, that is an integral
455	794		part of and used primarily in support of space flight; however,
456	795		section 38 property used in support of space flight shall not
457	796		include general office equ ipment, any boat, mobile home, motor
458	797		vehicle, or other vehicle of a class or type re quired to be
459	798		registered, licensed, titled or documented in this state or by the
460	799		United States government, or any other property not specifically
461	800		suited to supporting space activity. The term "in support of space
462	801		flight", for purposes of this paragraph, me ans the altering,
463	802		monitoring, controlling, regulating, adjusting, servicing , or
464	803		repairing of any space facility, space propulsion systems or space
465	804		vehicle, satellite, or station possessing space flight capacity
466	805		including the compone nts thereof;
467		-
468	806		37. The purchase or lease of machinery and equipment for use at
469	807		a fixed location in this state, which is used exclusively in the
470	808		manufacturing, processing, compounding , or producing of any space
471	809		facility, space propulsion system or space vehi cle, satellite, or
472	810		station of any kind possessing space flight capacity. Provided, the
473	811		exemption provided for in this paragraph shall not be allowed unless
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474	838		the purchaser or lessee signs an affida vit stating that the item or
475	839		items to be exempted are for th e exclusive use designat ed herein.
476	840		Any person furnishing a false affidavit to the vendor for the
477	841		purpose of evading payment of any tax imposed by Section 1354 of
478	842		this title shall be subject to th e penalties provided by law. As
479	843		used in this paragraph, "ma chinery and equipment" m eans "section 38
480	844		property" as defined in Sections 48(a)(1)(A) and (B)(i) of the
481	845		Internal Revenue Code of 1986, which is used as an integral part of
482	846		the manufacturing, proce ssing, compounding, or producing of items of
483	847		tangible personal property. Such term includes parts and
484		-
485		-	ENR. S. B. NO. 1496 Page 12
486	848		accessories only to the extent that the exemption thereof is
487	849		consistent with the provisions of this paragraph;
488		-
489	850		38. The amount of a surcharge or any othe r amount which is
490	851		separately stated on an admission ticket w hich is imposed, collect ed
491	852		and used for the sole purpose of constructing, remodeling , or
492	853		enlarging facilities of a public trust having a municipality or
493	854		county as its sole beneficiary;
494		-
495	855		39. Sales of tangible personal property or services which are
496	856		directly used in or for the bene fit of a state park in this state,
497	857		which are made to an organization which is exempt from taxation
498	858		pursuant to the provisions of the Internal Revenue Code, 26 U.S.C.,
499	859		Section 501(c)(3) and which is organized primarily for the purpos e
500	860		of supporting one or m ore state parks located in this state;
501	861
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502	887		40. The sale, lease , or use of parking privileges by an
503	888		institution of The Oklahoma State System of Higher Education;
504		-
505	889		41. Sales of tangible personal property or services for use on
506	890		campus or school construction proj ects for the benefit of
507	891		institutions of The Oklahoma State System of Higher Education,
508	892		private institutions of higher education accredited by the Oklahoma
509	893		State Regents for Higher Education, or any public school or school
510	894		district when such projects are fi nanced by or through the use of
511	895		nonprofit entities which are exempt from taxation pursuant to the
512	896		provisions of the Internal Revenue Code, 26 U.S.C., Section
513	897		501(c)(3);
514		-
515	898		42. Sales of tangible personal property or services by an
516	899		organization which is exempt from taxation pursuant to the
517	900		provisions of the Internal Revenue Code, 26 U.S.C., Section
518	901		501(c)(3), in the course of conducting a national championship
519	902		sports event, but only if all or a portion of the payment in
520	903		exchange therefor would qualify as the re ceipt of a qualified
521	904		sponsorship payment described in Internal Revenue Code, 26 U.S.C.,
522	905		Section 513(i). Sales exempted pursuant to this paragraph shall be
523	906		exempt from all Oklahoma sales, use, excise , and gross receipts
524	907		taxes;
525		-
526	908		43. Sales of tangible person al property or services to or by an
527	909		organization which:
528	910
529		-	ENR. S. B. NO. 1496 Page 13
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530	935
531	936		a. is exempt from taxation pursuant to the provisions of
532	937		the Internal Revenue Code, 26 U.S.C., Section
533	938		501(c)(3),
534		-
535	939		b. is affiliated with a comprehensive university within
536	940		The Oklahoma State System of H igher Education, and
537		-
538	941		c. has been organized primarily for the purpose of
539	942		providing education and teacher training and
540	943		conducting events relating to robotics;
541		-
542	944		44. The first Fifteen Thousand Dollars ($15,000.00) each year
543	945		from sales of tangible personal prop erty to or by youth athletic
544	946		teams which are part of an athletic organization exempt from
545	947		taxation pursuant to the provisions of the Internal Revenue Code, 26
546	948		U.S.C., Section 501(c)(4), for the purposes of raising funds for the
547	949		benefit of the team;
548		-
549	950		45. Sales of tickets for admission to a collegiate athletic
550	951		event that is held in a facility owned or operated by a municipality
551	952		or a public trust of which the municipality is th e sole beneficiary
552	953		and that actually determines or is part o f a tournament or
553	954		tournament process for determining a conference tournament
554	955		championship, a conference championship, or a national championship;
555		-
556	956		46. Sales of tangible personal property or servic es to or by an
557	957		organization which is exempt from taxation pu rsuant to the
558	958		provisions of the Internal Revenue Code, 26 U.S.C., Section
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	967	+	8
	968	+	9
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	971	+	12
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	984	+
559	985		501(c)(3) and is operating the Oklahoma City National Memorial and
560	986		Museum, an affiliate of the National Park System;
561		-
562	987		47. Sales of tangible personal property or services to
563	988		organizations which are exempt fr om federal taxation pursuant to the
564	989		provisions of Section 501(c)(3) of the Internal Revenue Code, 26
565	990		U.S.C., Section 501(c)(3), the memberships of which are limited to
566	991		honorably discharged veterans, and which furnish financial suppo rt
567	992		to area veterans’ org anizations to be used for the purpose of
568	993		constructing a memorial or museum;
569		-
570	994		48. Sales of tangible personal property or services on or after
571	995		January 1, 2003, to an organiza tion which is exempt from taxation
572		-
573		-	ENR. S. B. NO. 1496 Page 14
574	996		pursuant to the provision s of the Internal Revenu e Code, 26 U.S.C.,
575	997		Section 501(c)(3) that is expending monies received from a private
576	998		foundation grant in conjunction with expenditures of local sales tax
577	999		revenue to construct a local public library;
578		-
579	1000		49. Sales of tangible personal property or services to a state
580	1001		that borders this state or any political subdivision of that state,
581	1002		but only to the extent that the other state or political subdivision
582	1003		exempts or does not impose a tax on similar sales of items to this
583	1004		state or a political subdivision of this sta te;
584		-
585	1005		50. Effective July 1, 2005, sales of tangible personal property
586	1006		or services to the Career Technology Student Organizations under the
587	1007		direction and supervision of the O klahoma Department of Career and
588	1008		Technology Education;
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589	1034
590	1035		51. Sales of tangible person al property to a public trust
591	1036		having either a single city, town or county or multiple cities,
592	1037		towns or counties, or combination thereof as beneficiary or
593	1038		beneficiaries or a nonprofit organization which is exempt from
594	1039		taxation pursuant to the provisions of the Internal Revenue Code, 26
595	1040		U.S.C., Section 501(c)(3) for the purpose of constructing
596	1041		improvements to or expanding a hospital or nursing home owned and
597	1042		operated by any such public trust or nonprofit entity prior to July
598	1043		1, 2008, in counties with a popula tion of less than one hundred
599	1044		thousand (100,000) persons, according to the most recent Federal
600	1045		Decennial Census. As used in this paragraph, "constructing
601	1046		improvements to or expanding" shall not mean any expense for routine
602	1047		maintenance or general repairs a nd shall require a project cost of
603	1048		at least One Hundred Thousand Dollars ($100,000.00). For purposes
604	1049		of this paragraph, sales made to a contractor or subcontractor that
605	1050		enters into a contractual relationship with a public trust or
606	1051		nonprofit entity as desc ribed by this paragraph shall be considered
607	1052		sales made to the public trust or nonprofit entity. The exemption
608	1053		authorized by this paragraph shall be administered in the for m of a
609	1054		refund from the sales tax revenues apportioned pursua nt to Section
610	1055		1353 of this title and the vendor shall be required to collect the
611	1056		sales tax otherwise applicable to the transaction. The purchaser
612	1057		may apply for a refund of the sales tax paid in t he manner
613	1058		prescribed by this paragraph. Within thirty (30) days after the end
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614	1085		of each fiscal year, any purchaser that is entitled to make
615	1086		application for a refund based upon the exempt treatment authorized
616		-
617		-	ENR. S. B. NO. 1496 Page 15
618	1087		by this paragraph may file an application for ref und of the sales
619	1088		taxes paid during such preceding fiscal yea r. The Tax Commission
620	1089		shall prescribe a form for purposes of making the application for
621	1090		refund. The Tax Commission shall determine whether or not the total
622	1091		amount of sales tax exemptions claimed by all purchasers is equal to
623	1092		or less than Six Hundred Fift y Thousand Dollars ($650 ,000.00). If
624	1093		such claims are less than or equal to that amount, the Tax
625	1094		Commission shall make refunds to the purchasers in the full amount
626	1095		of the documented and verified s ales tax amounts. If such claims by
627	1096		all purchasers are in e xcess of Six Hundred Fif ty Thousand Dollars
628	1097		($650,000.00), the Tax Commission shall determine the amount of each
629	1098		purchaser’s claim, the total amount of all claims by all purchasers,
630	1099		and the percentage each purchaser’s claim amount bears to the total.
631	1100		The resulting percentage det ermined for each purchaser shall be
632	1101		multiplied by Six Hundred Fifty Thousand Dollars ($650,000.00) to
633	1102		determine the amount of refundable sales tax to be paid to each
634	1103		purchaser. The pro rata refund amount shall be the only method to
635	1104		recover sales taxes pai d during the preceding fiscal year and no
636	1105		balance of any sales taxes paid on a pro rata basis shall be the
637	1106		subject of any subsequent refund claim pursuant to this paragraph ;
638		-
	1107	+	52. Effective July 1, 2006, sales of tangible personal pr operty
	1108	+	or services to any organization which assists, trains, educates, and
	1109	+
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	1119	+	10
	1120	+	11
	1121	+	12
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	1125	+	16
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	1134	+
	1135	+	provides housing for physically and mentally handicapped persons and
	1136	+	which is exempt from taxation pursuant to the provi sions of the
	1137	+	Internal Revenue Code, 26 U.S.C., Section 501(c )(3) and that
	1138	+	receives at least eighty-five percent (85%) of its annual budget
	1139	+	from state or federal funds. In order to receive the benefit of the
	1140	+	exemption authorized by this paragraph, the taxp ayer shall be
	1141	+	required to make payment of the applicable sal es tax at the time of
	1142	+	sale to the vendor in the manner otherwise required by law.
	1143	+	Notwithstanding any other provision of the Oklahoma Uniform Tax
	1144	+	Procedure Code to the contrary, the taxpayer shal l be authorized to
	1145	+	file a claim for refund of sales taxes pa id that qualify for the
	1146	+	exemption authorized by this paragraph for a period of one (1) year
	1147	+	after the date of the sale transaction. The taxpayer shall be
	1148	+	required to provide documentation as may be prescribed by the
	1149	+	Oklahoma Tax Commission in support of t he refund claim. The to tal
	1150	+	amount of sales tax qualifying for exempt treatment pursuant to this
	1151	+	paragraph shall not exceed One Hundred Seventy -five Thousand Dollars
	1152	+	($175,000.00) each fiscal year . Claims for refund shall be
	1153	+	processed in the order in whic h such claims are receiv ed by the
	1154	+	Oklahoma Tax Commission. If a claim otherwise timely filed exceeds
	1155	+	the total amount of refunds payable for a fiscal year, such claim
	1156	+	shall be barred;
	1157	+	53. The first Two Thousand Dollars ($2,000.00) each year of
	1158	+	sales of tangible personal propert y or services to, by, or for the
	1159	+
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	1184	+
	1185	+	benefit of a qualified neighborhood watch organization that is
	1186	+	endorsed or supported by or working directly with a law enforcement
	1187	+	agency with jurisdiction in the area in which the neighborhood watch
	1188	+	organization is located . As used in this paragraph, "qualified
	1189	+	neighborhood watch organization" means an organization that is a
	1190	+	not-for-profit corporation under the laws of the State of Oklahoma
	1191	+	this state that was created to help prevent criminal activi ty in an
	1192	+	area through community involvement and interaction with local law
	1193	+	enforcement and which is one of the first two thousand organizations
	1194	+	which makes application to the Oklahoma Tax Commissi on for the
	1195	+	exemption after March 29, 2006;
	1196	+	54. Sales of tangible personal property to a nonprofit
	1197	+	organization, exempt from taxation pursuant to the provisions of the
	1198	+	Internal Revenue Code, 26 U.S.C., Section 501(c)(3), organized
	1199	+	primarily for the purpose of providing services to homeless persons
	1200	+	during the day and located in a metropoli tan area with a population
	1201	+	in excess of five hundred thousand (500,000) persons according to
	1202	+	the latest Federal Decennial Census. The exemption authorized by
	1203	+	this paragraph shall be applicable to sales of tangible personal
	1204	+	property to a qualified entity o ccurring on or after January 1,
	1205	+	2005;
	1206	+	55. Sales of tangible personal property or services to or by an
	1207	+	organization which is exempt from taxation pursuant to the
	1208	+	provisions of the Internal Revenue Code, 26 U.S.C., Section
	1209	+
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	1234	+
	1235	+	501(c)(3) for events the principal purpose of which is to provide
	1236	+	funding for the preservation of wetlands and habitat for wild ducks;
	1237	+	56. Sales of tangible personal property or services to or by an
	1238	+	organization which is exempt from taxation pursuant to the
	1239	+	provisions of the Internal Reve nue Code, 26 U.S.C., Section
	1240	+	501(c)(3) for events the principal purpose of which is to provide
	1241	+	funding for the preservation and conservation of wild turkeys;
	1242	+	57. Sales of tangible personal property or services to an
	1243	+	organization which:
	1244	+	a. is exempt from taxation pursuant to the provisions of
	1245	+	the Internal Revenue Code, 26 U.S.C., Section
	1246	+	501(c)(3), and
	1247	+	b. is part of a network of community -based, autonomous
	1248	+	member organizations that meets the following
	1249	+	criteria:
	1250	+	(1) serves people with workplace disadvantages and
	1251	+	disabilities by providing job training and
	1252	+	employment services, as well as job placement
	1253	+	opportunities and post -employment support,
	1254	+	(2) has locations in the United Sta tes and at least
	1255	+	twenty other countries,
	1256	+	(3) collects donated clothing and household goods to
	1257	+	sell in retail stores and provides contract labor
	1258	+	services to business and government, and
	1259	+
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	1268	+	9
	1269	+	10
	1270	+	11
	1271	+	12
	1272	+	13
	1273	+	14
	1274	+	15
	1275	+	16
	1276	+	17
	1277	+	18
	1278	+	19
	1279	+	20
	1280	+	21
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	1284	+
	1285	+	(4) provides documentation to the Oklahoma Tax
	1286	+	Commission that over sev enty-five percent (75%)
	1287	+	of its revenues are channeled into e mployment,
	1288	+	job training and placement programs , and other
	1289	+	critical community services;
	1290	+	58. Sales of tickets made on or after September 21, 2005, and
	1291	+	complimentary or free tickets for admission is sued on or after
	1292	+	September 21, 2005, which have a value equi valent to the charge tha t
	1293	+	would have otherwise been made, for admission to a professional
	1294	+	athletic event in which a team in the National Basketball
	1295	+	Association is a participant, which is held in a facility owned or
	1296	+	operated by a municipality, a county , or a public trust of which a
	1297	+	municipality or a county is the sole beneficiary, and sales of
	1298	+	tickets made on or after July 1, 2007, and complimentary or free
	1299	+	tickets for admission issued on or after J uly 1, 2007, which have a
	1300	+	value equivalent to the charge tha t would have otherwise b een made,
	1301	+	for admission to a professional athletic event in which a team in
	1302	+	the National Hockey League is a participant, which is held in a
	1303	+	facility owned or operated by a municipality, a county, or a public
	1304	+	trust of which a municip ality or a county is the sole beneficiary;
	1305	+	59. Sales of tickets for admission and complimentary or free
	1306	+	tickets for admission which have a value equivalent to the charge
	1307	+	that would have otherwise been made to a professional sporting event
	1308	+	involving ice hockey, baseball, basketba ll, football or arena
	1309	+
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	1334	+
	1335	+	football, or soccer. As used in this paragraph, "professional
	1336	+	sporting event" means an organized athletic competition between
	1337	+	teams that are members of an organized league or association with
	1338	+	centralized management, other than a nati onal league or national
	1339	+	association, that imposes requirements for participation in the
	1340	+	league upon the teams, the individual athletes , or both, and which
	1341	+	uses a salary structure to compensate the athletes;
	1342	+	60. Sales of tickets for admission to an annual event sponsored
	1343	+	by an educational and charitable organization of women which is
	1344	+	exempt from taxation pursuant to the provisions of the Internal
	1345	+	Revenue Code, 26 U.S.C., Sec tion 501(c)(3) and has as its mission
	1346	+	promoting volunteerism , developing the potenti al of women and
	1347	+	improving the community through the effective action and leadership
	1348	+	of trained volunteers;
	1349	+	61. Sales of tangible personal property or services to an
	1350	+	organization, which is exempt from taxation pursuant to the
	1351	+	provisions of the Internal Rev enue Code, 26 U.S.C., Section
	1352	+	501(c)(3), and which is itself a member of an organization which is
	1353	+	exempt from taxation pursuant to the provisions of the Internal
	1354	+	Revenue Code, 26 U.S.C., Section 501(c)(3), if the membership
	1355	+	organization is primarily engage d in advancing the purposes of its
	1356	+	member organizations through fundraising, public awareness , or other
	1357	+	efforts for the benefit of its member organizations, and if the
	1358	+	member organization is primarily engaged either in providing
	1359	+
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	1370	+	11
	1371	+	12
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	1384	+
	1385	+	educational services and pr ograms concerning health -related diseases
	1386	+	and conditions to individuals suffering from such health -related
	1387	+	diseases and conditions or their caregivers and family members or
	1388	+	support to such individuals, or in health -related research as to
	1389	+	such diseases and conditions, or both. In order to qualify for the
	1390	+	exemption authorized by this paragraph, the member nonprofit
	1391	+	organization shall be required to provide proof to the Oklaho ma Tax
	1392	+	Commission of its membership status in the membership organization;
	1393	+	62. Sales of tangible personal property or services to or by an
	1394	+	organization which is part of a national volunteer women’s service
	1395	+	organization dedicated to promoting patriotism, p reserving American
	1396	+	history, and securing better education fo r children and which has at
	1397	+	least 168,000 members in 3,000 chapters across the United States;
	1398	+	63. Sales of tangible personal property or services to or by a
	1399	+	YWCA or YMCA organization which is par t of a national nonprofit
	1400	+	community service organization wor king to meet the health and social
	1401	+	service needs of its members across the United States;
	1402	+	64. Sales of tangible personal property or services to or by a
	1403	+	veteran’s organization which is exempt fro m taxation pursuant to the
	1404	+	provisions of the Internal Revenu e Code, 26 U.S.C., Secti on
	1405	+	501(c)(19) and which is known as the Veterans of Foreign Wars of the
	1406	+	United States, Oklahoma Chapters;
	1407	+	65. Sales of boxes of food by a church or by an organization,
	1408	+	which is exempt from taxation pursuant to the provisions of the
	1409	+
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	1433	+	24
	1434	+
	1435	+	Internal Revenue Code, 26 U.S.C., Section 501(c)(3). To qualify
	1436	+	under the provisions of this paragraph, the organization must be
	1437	+	organized for the primary purpose of feeding needy individuals or to
	1438	+	encourage volunteer service by requiring such service in order to
	1439	+	purchase food. These boxes shall only contain edible staple food
	1440	+	items;
	1441	+	66. Sales of tangible personal property or services to any
	1442	+	person with whom a church has duly entered into a con struction
	1443	+	contract, necessary for carrying out such contract or to any
	1444	+	subcontractor to such a construction contract;
	1445	+	67. Sales of tangible personal property or services used
	1446	+	exclusively for charitable or educational purposes, to or by an
	1447	+	organization which:
	1448	+	a. is exempt from taxation pursuant to the provisions of
	1449	+	the Internal Revenue Co de, 26 U.S.C., Section
	1450	+	501(c)(3),
	1451	+	b. has filed a Not-for-Profit Certificate of
	1452	+	Incorporation in this state, and
	1453	+	c. is organized for the purpose of:
	1454	+	(1) providing training a nd education to
	1455	+	developmentally disabled individuals,
	1456	+	(2) educating the community ab out the rights,
	1457	+	abilities, and strengths of developmentally
	1458	+	disabled individuals, and
	1459	+
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	1484	+
	1485	+	(3) promoting unity among developmentally disabled
	1486	+	individuals in their community and geographic
	1487	+	area;
	1488	+	68. Sales of tangible personal property or services to any
	1489	+	organization which is a shelter for abused, neglected, or abandoned
	1490	+	children and which is exempt from taxation pursuant to the
	1491	+	provisions of the Internal Revenue Code, 26 U.S.C., Section
	1492	+	501(c)(3); provided, until July 1, 2008, such exempt ion shall apply
	1493	+	only to eligible shelters for children from birth to age twelve (12)
	1494	+	and after July 1, 2008, such exemption shall apply to eligible
	1495	+	shelters for children from birth to age eighteen (18);
	1496	+	69. Sales of tangible personal property or services to a child
	1497	+	care center which is licensed pursuant to the Oklahoma Child Care
	1498	+	Facilities Licensing Act and which:
	1499	+	a. possesses a 3-star rating from the Department of Human
	1500	+	Services Reaching for the Stars Program or a national
	1501	+	accreditation, and
	1502	+	b. allows on-site universal prekinde rgarten education to
	1503	+	be provided to four-year-old children through a
	1504	+	contractual agreement with any public school or school
	1505	+	district.
	1506	+	For the purposes of this paragraph, sa les made to any person,
	1507	+	firm, agency, or entity that has ent ered previously into a
	1508	+	contractual relationship with a child care center for construction
	1509	+
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	1534	+
	1535	+	and improvement of buildings and other structures owned by the child
	1536	+	care center and operated for educatio nal purposes shall be
	1537	+	considered sales made to a child care center. Any such person ,
	1538	+	firm, agency, or entity making purchases on behalf of a child care
	1539	+	center shall certify, in writing, on the copy of the invoice or
	1540	+	sales ticket the nature of the purchase . Any such person, or person
	1541	+	acting on behalf of a firm, ag ency, or entity making purchases on
	1542	+	behalf of a child care center in violation of this paragraph shall
	1543	+	be guilty of a misdemeanor and upon conviction thereof shall be
	1544	+	fined an amount equal to doub le the amount of sales tax involved or
	1545	+	incarcerated for not more than sixty (60) day s or both;
	1546	+	70. a. Sales of tangible personal property to a service
	1547	+	organization of mothers who have children who are
	1548	+	serving or who have served in the military, which
	1549	+	service organization is exempt from taxation pursuant
	1550	+	to the provisions of the Internal R evenue Code, 26
	1551	+	U.S.C., Section 501(c)(19) and which is known as the
	1552	+	Blue Star Mothers of America, Inc. The exemption
	1553	+	provided by this paragraph shall only apply to the
	1554	+	purchase of tangible personal property actually sent
	1555	+	to United States military personn el overseas who are
	1556	+	serving in a combat zone and not to any other tangible
	1557	+	personal property purchased by the organization.
	1558	+	Provided, this exemption shall not apply to any sales
	1559	+
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	1584	+
	1585	+	tax levied by a city, town, county, or any other
	1586	+	jurisdiction in this state.
	1587	+	b. The exemption authorized by this paragraph shall be
	1588	+	administered in the form of a refund from the sales
	1589	+	tax revenues apportioned pursuant to Section 1353 of
	1590	+	this title, and the vendor shall be required to
	1591	+	collect the sales tax ot herwise applicable to th e
	1592	+	transaction. The purchaser may apply for a refund of
	1593	+	the state sales tax paid in the manner prescribed by
	1594	+	this paragraph. Within sixty (60) days after the end
	1595	+	of each calendar quarter, any purchaser that is
	1596	+	entitled to make appl ication for a refund bas ed upon
	1597	+	the exempt treatment authorized by this paragraph may
	1598	+	file an application for refund of the state sales
	1599	+	taxes paid during such preceding calendar quarter.
	1600	+	The Tax Commission shall prescribe a form for purposes
	1601	+	of making the application for refund.
	1602	+	c. A purchaser who applies for a refund pursuant to this
	1603	+	paragraph shall certify that the items were actually
	1604	+	sent to military personnel overseas in a combat zone.
	1605	+	Any purchaser that applies for a refund for the
	1606	+	purchase of items that are not authorized for
	1607	+	exemption under this paragraph shall be subject to a
	1608	+
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	1633	+
	1634	+	penalty in the amount of Five Hundred Dollars
	1635	+	($500.00);
	1636	+	71. Sales of food and snack items to or by an organizatio n
	1637	+	which is exempt from taxation pursuant to the provisions o f the
	1638	+	Internal Revenue Code, 26 U.S.C., Section 501(c)(3), whose primary
	1639	+	and principal purpose is providing funding for scholarships in the
	1640	+	medical field;
	1641	+	72. Sales of tangible personal property or services for use
	1642	+	solely on construction projects for orga nizations which are exem pt
	1643	+	from taxation pursuant to the provisions of the Internal Revenue
	1644	+	Code, 26 U.S.C., Section 501(c)(3) and whose purpose is providing
	1645	+	end-of-life care and access to hospice services to low-income
	1646	+	individuals who live in a facility o wned by the organization . The
	1647	+	exemption provided by this paragraph applies to sales to the
	1648	+	organization as well as to sales to any person with whom the
	1649	+	organization has duly entered into a constr uction contract,
	1650	+	necessary for carrying out such contract or to any subcontractor to
	1651	+	such a construction contract. Any person making purchases on behalf
	1652	+	of such organization shall certify, in writing, on the copy of the
	1653	+	invoice or sales ticket to be retai ned by the vendor that the
	1654	+	purchases are made for and on beh alf of such organization and set
	1655	+	out the name of such organization. Any person who wrongfully or
	1656	+	erroneously certifies that purchases are for any of the above -named
	1657	+	organizations or who otherwise violates this section shall be guilty
	1658	+
	1659	+	ENGR. H. A. to ENGR. S. B. NO. 1496 Page 34 1
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	1682	+	24
	1683	+
	1684	+	of a misdemeanor and upon conviction thereof shall be fined an
	1685	+	amount equal to double the amount of sales tax involved or
	1686	+	incarcerated for not more than sixty (60) days or both;
	1687	+	73. Sales of tickets for admission to events held by
	1688	+	organizations exempt from taxation pursuant t o the provisions of the
	1689	+	Internal Revenue Code, 26 U.S.C., Section 501(c)(3) that are
	1690	+	organized for the purpose of supporting general hospitals licensed
	1691	+	by the State Department of Health;
	1692	+	74. Sales of tangible personal property or services:
	1693	+	a. to a foundation which is exempt from taxation pursuant
	1694	+	to the provisions of the Internal Revenue Code, 26
	1695	+	U.S.C., Section 501(c)(3) and which raises tax -
	1696	+	deductible contributions in support of a wide range of
	1697	+	firearms-related public interest activities of the
	1698	+	National Rifle Association of Ame rica and other
	1699	+	organizations that defend and foster Second Amendment
	1700	+	rights, and
	1701	+	b. to or by a grassroots fundraising program for sales
	1702	+	related to events to raise funds for a foundation
	1703	+	meeting the qualifications of subparagraph a o f this
	1704	+	paragraph;
	1705	+	75. Sales by an organization or entity which is exempt from
	1706	+	taxation pursuant to the provisions of the Internal Revenue Code, 26
	1707	+	U.S.C., Section 501(c)(3) which are related to a fundraising event
	1708	+
	1709	+	ENGR. H. A. to ENGR. S. B. NO. 1496 Page 35 1
	1710	+	2
	1711	+	3
	1712	+	4
	1713	+	5
	1714	+	6
	1715	+	7
	1716	+	8
	1717	+	9
	1718	+	10
	1719	+	11
	1720	+	12
	1721	+	13
	1722	+	14
	1723	+	15
	1724	+	16
	1725	+	17
	1726	+	18
	1727	+	19
	1728	+	20
	1729	+	21
	1730	+	22
	1731	+	23
	1732	+	24
	1733	+
	1734	+	sponsored by the organization or entity w hen the event does not
	1735	+	exceed any five (5) consecutive days and when the sales are not in
	1736	+	the organization's or the entity's regular course of business.
	1737	+	Provided, the exemption provided in this p aragraph shall be limited
	1738	+	to tickets sold for admittance to the fundraising event an d items
	1739	+	which were donated to the organization or entity for sale at the
	1740	+	event;
	1741	+	76. Effective November 1, 2017, sales of tangible personal
	1742	+	property or services to an organ ization which is exempt from
	1743	+	taxation pursuant to the provis ions of the Internal Rev enue Code, 26
	1744	+	U.S.C., Section 501(c)(3) and operates as a collaborative model
	1745	+	which connects community agencies in one location to serve
	1746	+	individuals and families affected b y violence and where victims have
	1747	+	access to services and adv ocacy at no cost to the victim;
	1748	+	77. Effective July 1, 2018, sales of tangible personal property
	1749	+	or services to or by an association which is exempt from taxation
	1750	+	pursuant to the provisions of the Internal Revenue Code, 26 U.S.C.,
	1751	+	Section 501(c)(19) and wh ich is known as the Nati onal Guard
	1752	+	Association of Oklahoma;
	1753	+	78. Effective July 1, 2018, sales of tangible personal property
	1754	+	or services to or by an association which is exempt from taxation
	1755	+	pursuant to the provisions of the Internal Revenue Code, 26 U.S.C .,
	1756	+	Section 501(c)(4) and which is known as the Marine Corps League of
	1757	+	Oklahoma;
	1758	+
	1759	+	ENGR. H. A. to ENGR. S. B. NO. 1496 Page 36 1
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	1778	+	20
	1779	+	21
	1780	+	22
	1781	+	23
	1782	+	24
	1783	+
	1784	+	79. Sales of tangible personal property or services to the
	1785	+	American Legion, whether the purchase is made by the ent ity
	1786	+	chartered by the United States Congress or is an entity organized
	1787	+	under the laws of this or another state pursuant to the authority of
	1788	+	the national American Legion organization;
	1789	+	80. Sales of tangible personal property or services to or by an
	1790	+	organization which is:
	1791	+	a. exempt from taxation pursuant to the provis ions of the
	1792	+	Internal Revenue Code, 26 U.S.C., Section 501(c)(3),
	1793	+	b. verified with a letter from the MIT Fab Foundation as
	1794	+	an official member of the Fab Lab Network in
	1795	+	compliance with the Fab Chart er, and
	1796	+	c. able to provide documentation that its primary an d
	1797	+	principal purpose is t o provide community access to
	1798	+	advanced 21st century manufacturing and digital
	1799	+	fabrication tools for science, technology,
	1800	+	engineering, art and math (STEAM) learning skills,
	1801	+	developing inventions, creating and sustaining
	1802	+	businesses, and producing personalize d products;
	1803	+	81. Effective November 1, 2021, sales of tangible personal
	1804	+	property or services used solely for construction and remodeling
	1805	+	projects to an organization which i s exempt from taxation pursuant
	1806	+	to the provisions of the Int ernal Revenue Code, 26 U .S.C., Section
	1807	+	501(c)(3), and which meets the following requirements:
	1808	+
	1809	+	ENGR. H. A. to ENGR. S. B. NO. 1496 Page 37 1
	1810	+	2
	1811	+	3
	1812	+	4
	1813	+	5
	1814	+	6
	1815	+	7
	1816	+	8
	1817	+	9
	1818	+	10
	1819	+	11
	1820	+	12
	1821	+	13
	1822	+	14
	1823	+	15
	1824	+	16
	1825	+	17
	1826	+	18
	1827	+	19
	1828	+	20
	1829	+	21
	1830	+	22
	1831	+	23
	1832	+	24
	1833	+
	1834	+	a. its primary purpose is to construct or remodel and
	1835	+	sell affordable housing and provide homeownershi p
	1836	+	education to residents of Oklahoma that have an income
	1837	+	that is below one hundred p ercent (100%) of the Family
	1838	+	Median Income guidelines as defined by the U.S.
	1839	+	Department of Housing and Urban Development,
	1840	+	b. it conducts its activities in a manner that serv es
	1841	+	public or charitable purposes, rather than commercial
	1842	+	purposes,
	1843	+	c. it receives funding and revenue and charges fees in a
	1844	+	manner that does not incentivize it or its employees
	1845	+	to act other than in the best interests of its
	1846	+	clients, and
	1847	+	d. it compensates its employees in a manner that does not
	1848	+	incentivize employees to act other than in th e best
	1849	+	interests of its clients;
	1850	+	82. Effective November 1, 2021, sales of tangible personal
	1851	+	property or services to a nonprofit entity, organized pursuant to
	1852	+	Oklahoma law before January 1, 2022, exempt from federal income
	1853	+	taxation pursuant to Section 501( c) of the Internal Revenue Code of
	1854	+	1986, as amended, the principal functions of which are to provide
	1855	+	assistance to natural persons following a disaster, with program
	1856	+	emphasis on repair or restoration to single -family residential
	1857	+	dwellings or the constructi on of a replacement single -family
	1858	+
	1859	+	ENGR. H. A. to ENGR. S. B. NO. 1496 Page 38 1
	1860	+	2
	1861	+	3
	1862	+	4
	1863	+	5
	1864	+	6
	1865	+	7
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	1867	+	9
	1868	+	10
	1869	+	11
	1870	+	12
	1871	+	13
	1872	+	14
	1873	+	15
	1874	+	16
	1875	+	17
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	1877	+	19
	1878	+	20
	1879	+	21
	1880	+	22
	1881	+	23
	1882	+	24
	1883	+
	1884	+	residential dwelling. As used in this paragraph, "disaster" means
	1885	+	damage to property with or without accompanying injury to persons
	1886	+	from heavy rain, high winds, tornadic winds, drought, wildfire,
	1887	+	snow, ice, geologic distu rbances, explosions, chemical accidents or
	1888	+	spills, and other events causing damage to property on a large
	1889	+	scale. For purposes of this paragraph, an entity that expended at
	1890	+	least seventy-five percent (75%) of its funds on the restor ation to
	1891	+	single-family housing following a disaster , including related
	1892	+	general and administrative expenses, shall be eligible for the
	1893	+	exemption authorized by this paragraph; and
	1894	+	83. Until July 1, 2022, sales of tangible personal property or
	1895	+	services for use in a clinical practic e or medical facility operated
	1896	+	by an organization which is exempt from taxation pursuant to the
	1897	+	provisions of the Internal Revenue Code of the United States, 26
	1898	+	U.S.C., Section 501(c)(3), and which has entered into a joint
	1899	+	operating agreement with the Univ ersity Hospitals Trust created
	1900	+	pursuant to Section 3224 of Title 63 of the Oklahoma Statutes. The
	1901	+	exemption provided by this paragraph shall be limited to the
	1902	+	purchase of tangible personal property and services for use in
	1903	+	clinical practices or medical fac ilities acquired or leased by the
	1904	+	organization from the University Hospitals Authority, University
	1905	+	Hospitals Trust, or the University of Oklahoma on or after June 1,
	1906	+	2021; and
	1907	+
	1908	+	ENGR. H. A. to ENGR. S. B. NO. 1496 Page 39 1
	1909	+	2
	1910	+	3
	1911	+	4
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	1926	+	19
	1927	+	20
	1928	+	21
	1929	+	22
	1930	+	23
	1931	+	24
	1932	+
	1933	+	84. Sales of tangible personal property or services to or by a
	1934	+	women's veterans organization, and its subchapters in this state,
	1935	+	that is exempt from taxation pursuant to the provisions of the
	1936	+	Internal Revenue Code, 26 U.S.C., Section 501(c)(19) and is known as
	1937	+	the Oklahoma Women Veterans Organization .
	1938	+	SECTION 2. This act shall become effective November 1, 2022. "
	1939	+	Passed the House of Representatives the 19th day of April, 2022.
	1940	+
	1941	+
	1942	+
	1943	+
	1944	+
	1945	+	Presiding Officer of the House of
	1946	+	Representatives
	1947	+
	1948	+
	1949	+	Passed the Senate the ____ day of _______ ___, 2022.
	1950	+
	1951	+
	1952	+
	1953	+
	1954	+
	1955	+	Presiding Officer of the Senate
	1956	+
	1957	+	ENGR. S. B. NO. 1496 Page 1 1
	1958	+	2
	1959	+	3
	1960	+	4
	1961	+	5
	1962	+	6
	1963	+	7
	1964	+	8
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	1967	+	11
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	1972	+	16
	1973	+	17
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	1977	+	21
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	1979	+	23
	1980	+	24
	1981	+
	1982	+	ENGROSSED SENATE
	1983	+	BILL NO. 1496 By: Stanley of the Senate
	1984	+
	1985	+	and
	1986	+
	1987	+	Miller of the House
	1988	+
	1989	+
	1990	+
	1991	+
	1992	+	[ sales tax - exemptions for governmental and
	1993	+	nonprofit entities - effective date ]
	1994	+
	1995	+
	1996	+
	1997	+
	1998	+	BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
	1999	+	SECTION 3. AMENDATORY 68 O.S. 2021, Section 1356, as
	2000	+	last amended by Section 1, Chapter 539, O.S.L. 2021, is amended to
	2001	+	read as follows:
	2002	+	Section 1356. Exemptions - Governmental and nonp rofit entities.
	2003	+	There are hereby specifically ex empted from the tax levied by
	2004	+	Section 1350 et seq. of this title:
	2005	+	1. Sale of tangible personal property or se rvices to the United
	2006	+	States government or to the State of Oklahoma this state, any
	2007	+	political subdivision of this state, or any agency of a politic al
	2008	+	subdivision of this state; provided, all sales to contractors in
	2009	+	connection with the performance of any contract with t he United
	2010	+	States government, State of Oklahoma this state, or any of its
	2011	+	political subdivisions shall not be exempted from the tax lev ied by
	2012	+	Section 1350 et seq. of this title, except as hereina fter provided;
	2013	+
	2014	+	ENGR. S. B. NO. 1496 Page 2 1
	2015	+	2
	2016	+	3
	2017	+	4
	2018	+	5
	2019	+	6
	2020	+	7
	2021	+	8
	2022	+	9
	2023	+	10
	2024	+	11
	2025	+	12
	2026	+	13
	2027	+	14
	2028	+	15
	2029	+	16
	2030	+	17
	2031	+	18
	2032	+	19
	2033	+	20
	2034	+	21
	2035	+	22
	2036	+	23
	2037	+	24
	2038	+
	2039	+	2. Sales of property to agents appointed by or under contr act
	2040	+	with agencies or instrumentalities of the Unit ed States government
	2041	+	if ownership and possession of such property transf ers immediately
	2042	+	to the United States government;
	2043	+	3. Sales of property to agents appointed by or under contract
	2044	+	with a political subdi vision of this state if the sale of such
	2045	+	property is associated with the development of a qualified federal
	2046	+	facility, as provided in the Oklahoma Federal Facilities Development
	2047	+	Act, and if ownership and possession of such property transfers
	2048	+	immediately to the political subdivision or the state;
	2049	+	4. Sales made directly by county , district, or state fair
	2050	+	authorities of this sta te, upon the premises of the fair authority,
	2051	+	for the sole benefit of the fair authority or sales of admission
	2052	+	tickets to such fairs or fair events at any location in the state
	2053	+	authorized by county, district , or state fair authorities; provided,
	2054	+	the exemption provided by this paragraph for admission tickets to
	2055	+	fair events shall apply only to any portion of the admission price
	2056	+	that is retained by or distributed to the fair authority . As used
	2057	+	in this paragraph, “fair event” shall be limited to an event held o n
	2058	+	the premises of the fair authority in conjunction with and during
	2059	+	the time period of a county, district or state fair;
	2060	+	5. Sale of food in cafeterias or lunchrooms of elementary
	2061	+	schools, high schools, coll eges, or universities which are operated
	2062	+
	2063	+	ENGR. S. B. NO. 1496 Page 3 1
	2064	+	2
	2065	+	3
	2066	+	4
	2067	+	5
	2068	+	6
	2069	+	7
	2070	+	8
	2071	+	9
	2072	+	10
	2073	+	11
	2074	+	12
	2075	+	13
	2076	+	14
	2077	+	15
	2078	+	16
	2079	+	17
	2080	+	18
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	2082	+	20
	2083	+	21
	2084	+	22
	2085	+	23
	2086	+	24
	2087	+
	2088	+	primarily for teachers and pupils and are not operated primarily for
	2089	+	the public or for profit;
	2090	+	6. Dues paid to fraternal, religious, civic, char itable, or
	2091	+	educational societies or organizatio ns by regular members t hereof,
	2092	+	provided, such societies or organizations operate under what is
	2093	+	commonly termed the lodge plan or sys tem, and provided such
	2094	+	societies or organizations do not operate for a profit which inures
	2095	+	to the benefit of any individual member or members there of to the
	2096	+	exclusion of other members and dues pai d monthly or annually to
	2097	+	privately owned scientific and educ ational libraries by members
	2098	+	sharing the use of services rendered by such libr aries with students
	2099	+	interested in the study of geology, petroleum eng ineering, or
	2100	+	related subjects;
	2101	+	7. Sale of tangible personal property or services to or by
	2102	+	churches, except sales made in the course of business for profit or
	2103	+	savings, competing with other persons engaged in the same , or a
	2104	+	similar business or sale of tangi ble personal property or services
	2105	+	by an organization exempt from federal income tax pursuant to
	2106	+	Section 501(c)(3) of the Internal Revenue Code of 1986, as amended,
	2107	+	made on behalf of or at t he request of a church or churches if the
	2108	+	sale of such property is conducted not more than once each calendar
	2109	+	year for a period not to exceed three (3) days by the organization
	2110	+	and proceeds from the sale of such property are used by the church
	2111	+	or churches or by the organization for charitable purpos es;
	2112	+
	2113	+	ENGR. S. B. NO. 1496 Page 4 1
	2114	+	2
	2115	+	3
	2116	+	4
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	2120	+	8
	2121	+	9
	2122	+	10
	2123	+	11
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	2130	+	18
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	2133	+	21
	2134	+	22
	2135	+	23
	2136	+	24
	2137	+
	2138	+	8. The amount of proceeds received from the sale of admission
	2139	+	tickets which is separately stated on the ticket of admission for
	2140	+	the repayment of money borrowed by any accredited state-supported
	2141	+	college or university or any public trust of which a coun ty in this
	2142	+	state is the beneficiary, for the purpose of constructing or
	2143	+	enlarging any facility to be used for the staging of an athl etic
	2144	+	event, a theatrical production, or any other form of entertainment,
	2145	+	edification or cultural cultivation to which entry is gained with a
	2146	+	paid admission ticket. Such facilities include, but ar e not limited
	2147	+	to, athletic fields, athletic stadiums, field houses, amphitheaters,
	2148	+	and theaters. To be eligible for this sales tax exemption , the
	2149	+	amount separately stated on the admis sion ticket shall be a
	2150	+	surcharge which is imposed, collected , and used for the sole purpose
	2151	+	of servicing or aiding in the servicing of debt incurred by the
	2152	+	college or university to effect the capital improvements
	2153	+	hereinbefore described;
	2154	+	9. Sales of tangible personal property or services to the
	2155	+	council organizations or similar state supervisory organizations of
	2156	+	the Boy Scouts of Americ a, Girl Scouts of U.S.A., and Camp Fire USA;
	2157	+	10. Sale of tangible personal propert y or services to any
	2158	+	county, municipality , rural water district, public school district,
	2159	+	city-county library system, the institutions of The Oklahoma State
	2160	+	System of Higher Education, the Grand River Dam Authority, the
	2161	+	Northeast Oklahoma Public Facilities Authority, the Oklahoma
	2162	+
	2163	+	ENGR. S. B. NO. 1496 Page 5 1
	2164	+	2
	2165	+	3
	2166	+	4
	2167	+	5
	2168	+	6
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	2170	+	8
	2171	+	9
	2172	+	10
	2173	+	11
	2174	+	12
	2175	+	13
	2176	+	14
	2177	+	15
	2178	+	16
	2179	+	17
	2180	+	18
	2181	+	19
	2182	+	20
	2183	+	21
	2184	+	22
	2185	+	23
	2186	+	24
	2187	+
	2188	+	Municipal Power Authority, City of Tulsa -Rogers County Port
	2189	+	Authority, Muskogee City -County Port Authority, the Oklahoma
	2190	+	Department of Veterans Affai rs, the Broken Bow Economic Development
	2191	+	Authority, Ardmore Development Authority, D urant Industrial
	2192	+	Authority, Oklahoma Ordn ance Works Authority, C entral Oklahoma
	2193	+	Master Conservancy District, Arbu ckle Master Conservancy District,
	2194	+	Fort Cobb Master Conservan cy District, Foss Reservoir Master
	2195	+	Conservancy District, Mountain Park Master Conse rvancy District,
	2196	+	Waurika Lake Master Cons ervancy District, the Office of Management
	2197	+	and Enterprise Services only when carrying out a public construction
	2198	+	contract on behalf o f the Oklahoma Department of Veterans Affairs,
	2199	+	and effective July 1, 2022, the Uni versity Hospitals Trust, or to
	2200	+	any person with whom any of the ab ove-named subdivisions or agencies
	2201	+	of this state has duly entered into a public contract pursuant to
	2202	+	law, necessary for carrying out such public contract or to any
	2203	+	subcontractor to such a pub lic contract. Any person making
	2204	+	purchases on behalf of such subd ivision or agency of this state
	2205	+	shall certify, in writing, on the copy of the invoice or sales
	2206	+	ticket to be retained by the vendor that the purchases are made for
	2207	+	and on behalf of such subdiv ision or agency of this state and set
	2208	+	out the name of such public subdivision or agency. Any person who
	2209	+	wrongfully or erroneously certifies that purchases are for any of
	2210	+	the above-named subdivisions or agencies of this state or who
	2211	+	otherwise violates this section shall be guilty of a misdemeanor and
	2212	+
	2213	+	ENGR. S. B. NO. 1496 Page 6 1
	2214	+	2
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	2229	+	17
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	2231	+	19
	2232	+	20
	2233	+	21
	2234	+	22
	2235	+	23
	2236	+	24
	2237	+
	2238	+	upon conviction thereof shall be fined an amount equal to double the
	2239	+	amount of sales tax involved or incarcerated for not more t han sixty
	2240	+	(60) days or both;
	2241	+	11. Sales of tangible personal property or services to private
	2242	+	institutions of higher educati on and private elementar y and
	2243	+	secondary institutions of education accredi ted by the State
	2244	+	Department of Education or registered by th e State Board of
	2245	+	Education for purposes of participating in federal programs or
	2246	+	accredited as defined by the Oklahoma State Regents for Higher
	2247	+	Education which are exempt from taxation pursuant to the provisions
	2248	+	of the Internal Revenue Code, 26 U.S.C., Sect ion 501(c)(3) including
	2249	+	materials, supplies, and equipment used in the construction and
	2250	+	improvement of buildings and other s tructures owned by the
	2251	+	institutions and operated for educational purpose s.
	2252	+	Any person, firm, agency, or entity making purchases on b ehalf
	2253	+	of any institution, agency or subdivision in this state, shall
	2254	+	certify in writing, on the copy of the invoice or sales ticket the
	2255	+	nature of the purchases, and violation of this paragraph sha ll be a
	2256	+	misdemeanor as set forth in paragraph 10 of this sec tion;
	2257	+	12. Tuition and educational fees paid to private institutions
	2258	+	of higher education and private elementary and seconda ry
	2259	+	institutions of educa tion accredited by the State Department of
	2260	+	Education or registered by the State Board of Education for purpos es
	2261	+	of participating in federal programs or accredited as defined by the
	2262	+
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	2287	+
	2288	+	Oklahoma State Regents for Higher Education which a re exempt from
	2289	+	taxation pursuant to the provisions of the Internal Revenu e Code, 26
	2290	+	U.S.C., Section 501(c)(3);
	2291	+	13. a. Sales of tangible personal property made by:
	2292	+	(1) a public school,
	2293	+	(2) a private school offering ins truction for grade
	2294	+	levels kindergarten through twelfth grade,
	2295	+	(3) a public school district,
	2296	+	(4) a public or private school board,
	2297	+	(5) a public or private school student gro up or
	2298	+	organization,
	2299	+	(6) a parent-teacher association or organization
	2300	+	other than as specified in subparagraph b of th is
	2301	+	paragraph, or
	2302	+	(7) public or private school personnel for purposes
	2303	+	of raising funds for the benefit of a public or
	2304	+	private school, public school district, public or
	2305	+	private school board, or public or private school
	2306	+	student group or organization, or
	2307	+	b. Sales of tangible personal proper ty made by or to
	2308	+	nonprofit parent-teacher associations or organizations
	2309	+	exempt from taxation pursuant to the provisions of the
	2310	+	Internal Revenue Code, 26 U.S.C., Section 501(c)(3),
	2311	+	nonprofit local public or private school fou ndations
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	2338	+	which solicit money or property in the name of any
	2339	+	public or private sch ool or public school district.
	2340	+	The exemption provided by thi s paragraph for sales made by a
	2341	+	public or private school shall be limited to those pu blic or private
	2342	+	schools accredited by the State Department of Education or
	2343	+	registered by the State Board of Edu cation for purposes of
	2344	+	participating in federal programs . Sale of tangible personal
	2345	+	property in this paragraph shall include sale of admission t ickets
	2346	+	and concessions at ath letic events;
	2347	+	14. Sales of tangible personal property by:
	2348	+	a. local 4-H clubs,
	2349	+	b. county, regional or state 4-H councils,
	2350	+	c. county, regional or state 4-H committees,
	2351	+	d. 4-H leader associations,
	2352	+	e. county, regional or state 4 -H foundations, and
	2353	+	f. authorized 4-H camps and training centers .
	2354	+	The exemption provided by this paragraph shall be limited to
	2355	+	sales for the purpose of raising funds for the benefit of such
	2356	+	organizations. Sale of tangible personal property exempted by this
	2357	+	paragraph shall inclu de sale of admission tickets;
	2358	+	15. The first Seventy-five Thousand Dollars ($75,000.00) ea ch
	2359	+	year from sale of tickets and concessions at athletic eve nts by each
	2360	+	organization exempt from taxation pursuant to the provisions of the
	2361	+	Internal Revenue Code, 26 U.S.C., Section 501(c)(4);
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	2388	+	16. Sales of tangible personal property or services to any
	2389	+	person with whom the Oklahoma Tourism and Recreation Department has
	2390	+	entered into a public contract and which is necessary for carrying
	2391	+	out such contract to assist the Department in the de velopment and
	2392	+	production of advertising, promotion, publicity , and public
	2393	+	relations programs;
	2394	+	17. Sales of tangible personal proper ty or services to fire
	2395	+	departments organized pursuant to Section 592 of Title 18 of th e
	2396	+	Oklahoma Statutes which items are to be used for the purpos es of the
	2397	+	fire department. Any person making pur chases on behalf of any such
	2398	+	fire department shall certify, in writing, on the copy of the
	2399	+	invoice or sales ticket to be retained by the vendor th at the
	2400	+	purchases are made for and on b ehalf of such fire depa rtment and set
	2401	+	out the name of such fire departme nt. Any person who wrongfully or
	2402	+	erroneously certifies that the purchases are for any such fire
	2403	+	department or who otherwise violates the provisio ns of this section
	2404	+	shall be deemed guilty of a misdemeanor an d upon conviction thereof,
	2405	+	shall be fined an amou nt equal to double the amount of sales tax
	2406	+	involved or incarcerated for not more than sixty (60) days, or both;
	2407	+	18. Complimentary or free tickets for admission to places of
	2408	+	amusement, sports, entertainment, exhibition, display, or other
	2409	+	recreational events or activities which are issued through a box
	2410	+	office or other entity which is operated by a state institution of
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	2437	+	higher education with institution al employees or by a municipality
	2438	+	with municipal employees;
	2439	+	19. The first Fifteen Thousand Dollars ($15,000. 00) each year
	2440	+	from sales of tangible personal property by fi re departments
	2441	+	organized pursuant to Titles 11, 18, or 19 of the Oklahoma Statutes
	2442	+	for the purposes of raising funds for the benefit of the fire
	2443	+	department. Fire departments selling tangible pers onal property for
	2444	+	the purposes of raising funds shall be lim ited to no more than six
	2445	+	(6) days each year to raise such funds in order to receive the
	2446	+	exemption granted by this paragraph;
	2447	+	20. Sales of tangible personal property or services to any Boys
	2448	+	& Girls Clubs of America affiliate in this state which is not
	2449	+	affiliated with the Salvation Army and which is exempt from taxation
	2450	+	pursuant to the provis ions of the Internal Revenue Code, 26 U.S.C.,
	2451	+	Section 501(c)(3);
	2452	+	21. Sales of tangible personal property or services to any
	2453	+	organization, which takes court -adjudicated juveniles for purposes
	2454	+	of rehabilitation, and which is exempt from taxation pursuant to the
	2455	+	provisions of the Internal Reven ue Code, 26 U.S.C., Sec tion
	2456	+	501(c)(3), provided that at least fifty perc ent (50%) of the
	2457	+	juveniles served by such organization are c ourt adjudicated and the
	2458	+	organization receives state funds in an amount less than ten p ercent
	2459	+	(10%) of the annual budget of the organization;
	2460	+	22. Sales of tangible personal property or services t o:
	2461	+
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	2487	+	a. any health center as defined in Section 254b of Title
	2488	+	42 of the United States Code,
	2489	+	b. any clinic receiving disbursements of state monies
	2490	+	from the Indigent Health Care Revolving Fund pursuant
	2491	+	to the provisions of Section 66 of Title 56 of the
	2492	+	Oklahoma Statutes,
	2493	+	c. any community-based health center which meets all of
	2494	+	the following criteria:
	2495	+	(1) provides primary care services at no cost to the
	2496	+	recipient, and
	2497	+	(2) is exempt from taxat ion pursuant to the
	2498	+	provisions of Section 501(c)(3) of the Internal
	2499	+	Revenue Code, 26 U.S.C., Section 501(c)(3), and
	2500	+	d. any community mental health center as defined in
	2501	+	Section 3-302 of Title 43A of the Oklahoma Statutes ;
	2502	+	23. Dues or fees including free or complimentary dues or fees
	2503	+	which have a value equivalent to the charge that could have
	2504	+	otherwise been made, to YMCAs, YWCAs , or municipally-owned
	2505	+	recreation centers for the use of facilities and programs;
	2506	+	24. The first Fifteen Thousand Dollars ($15,000.0 0) each year
	2507	+	from sales of tangible personal property or services to or by a
	2508	+	cultural organization established to sponsor and promot e
	2509	+	educational, charitable, and cultural events for disadvantaged
	2510	+	children, and which orga nization is exempt from taxation pu rsuant to
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	2537	+	the provisions of the Internal Revenue Code, 26 U.S.C., Sectio n
	2538	+	501(c)(3);
	2539	+	25. Sales of tangible personal property or ser vices to museums
	2540	+	or other entities which have been accredited by the American
	2541	+	Association of Museums. Any person making pur chases on behalf of
	2542	+	any such museum or other entity shall certify, in wr iting, on the
	2543	+	copy of the invoice or sales ticket to be reta ined by the vendor
	2544	+	that the purchases are made for and on behalf of such museum or
	2545	+	other entity and set out the name of such museum or other entity .
	2546	+	Any person who wrongfully or erroneously certi fies that the
	2547	+	purchases are for any such museum or other ent ity or who otherwise
	2548	+	violates the provisions of this paragraph shall be deemed guilty of
	2549	+	a misdemeanor and, upon conviction thereof, shall be fined an amount
	2550	+	equal to double the amount of sales ta x involved or incarcerated for
	2551	+	not more than sixty (60) days , or by both such fine and
	2552	+	incarceration;
	2553	+	26. Sales of tickets for admission by any muse um accredited by
	2554	+	the American Association of Museums. In order to be eligible for
	2555	+	the exemption provided b y this paragraph, an amount equivalent to
	2556	+	the amount of the tax which would otherwise be required to be
	2557	+	collected pursuant to the provisions of Secti on 1350 et seq. of this
	2558	+	title shall be separately stated o n the admission ticket and shall
	2559	+	be collected and used for the sole purpose of servicing or aiding in
	2560	+	the servicing of debt incurred by the museum to effect the
	2561	+
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	2587	+	construction, enlarging or renovation of any facility to be used for
	2588	+	entertainment, edification , or cultural cultivation to which entry
	2589	+	is gained with a paid admission ticket;
	2590	+	27. Sales of tangible perso nal property or services occurring
	2591	+	on or after June 1, 1995, to children ’s homes which are supported or
	2592	+	sponsored by one or more churches, members of which serve as
	2593	+	trustees of the home;
	2594	+	28. Sales of tangible personal property or services to the
	2595	+	organization known as the Disabled American Veterans, Department of
	2596	+	Oklahoma, Inc., and subordinate chapters thereof;
	2597	+	29. Sales of tangible personal proper ty or services to youth
	2598	+	camps which are supported or sponsored by one or more churches,
	2599	+	members of which serv e as trustees of the organization;
	2600	+	30. a. Until July 1, 2022, transfer of tangible personal
	2601	+	property made pursuant to Sectio n 3226 of Title 63 of
	2602	+	the Oklahoma Statutes by the University Hospitals
	2603	+	Trust, and
	2604	+	b. Effective July 1, 2022, transfer of tangible p ersonal
	2605	+	property or services to or by:
	2606	+	(1) the University Hospitals Trust created pur suant
	2607	+	to Section 3224 of Title 63 of t he Oklahoma
	2608	+	Statutes, or
	2609	+	(2) nonprofit entities which are exempt from t axation
	2610	+	pursuant to the provisions of the Internal
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	2636	+
	2637	+	Revenue Code of the United States, 26 U.S.C.,
	2638	+	Section 501(c)(3), which have entered into a
	2639	+	joint operating agreement with the Univers ity
	2640	+	Hospitals Trust;
	2641	+	31. Sales of tangible personal property or service s to a
	2642	+	municipality, county, or school district pursuant to a lease or
	2643	+	lease-purchase agreement executed between the vendor and a
	2644	+	municipality, county, or school district. A copy of the lease or
	2645	+	lease-purchase agreement shall be retained by the vendor;
	2646	+	32. Sales of tangible personal property or services to any
	2647	+	spaceport user, as defined in the Oklahoma Space Industry
	2648	+	Development Act;
	2649	+	33. The sale, use, storage, consumption , or distribution in
	2650	+	this state, whether by the importer, exporter , or another person, of
	2651	+	any satellite or any associated launch vehicle includ ing components
	2652	+	of, and parts and motors for, any such satellite or launch vehicle,
	2653	+	imported or caused to be imported into th is state for the purpos e of
	2654	+	export by means of launching into space . This exemption provided by
	2655	+	this paragraph shall not be affecte d by:
	2656	+	a. the destruction in whole or in part of the satellite
	2657	+	or launch vehicle,
	2658	+	b. the failure of a launch to occur or be s uccessful, or
	2659	+	c. the absence of any transfer or title to, or possession
	2660	+	of, the satellite or launch vehicle after launch;
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	2687	+	34. The sale, lease, use, storage, consumption, or distribution
	2688	+	in this state of any space f acility, space propulsion system or
	2689	+	space vehicle, satellite, or station of any kind possessing space
	2690	+	flight capacity including components thereof;
	2691	+	35. The sale, lease, use , storage, consumption, or distribution
	2692	+	in this state of tangible personal property, placed on or used
	2693	+	aboard any space faci lity, space propulsion system or space vehicle,
	2694	+	satellite, or station po ssessing space flight capacity, which is
	2695	+	launched into space, irrespective of whether such tangible property
	2696	+	is returned to this state for subse quent use, storage, or
	2697	+	consumption in any manner;
	2698	+	36. The sale, lease, use, storage, consumption , or distribution
	2699	+	in this state of tangible personal property meeting the d efinition
	2700	+	of “section 38 property” as defined in Sections 48(a)(1)(A) and
	2701	+	(B)(i) of the Internal Revenue Code of 1986, that is an integral
	2702	+	part of and used primarily in support of space flight; ho wever,
	2703	+	section 38 property used in support of space flight s hall not
	2704	+	include general office equipment, any boat, mobile home, motor
	2705	+	vehicle, or other vehicle of a class or type require d to be
	2706	+	registered, licensed, titled or documented in this state or by t he
	2707	+	United States government, or any other property not speci fically
	2708	+	suited to supporting space activity. The term “in support of space
	2709	+	flight”, for purposes of this paragraph, means t he altering,
	2710	+	monitoring, controlling, regulating, adjusting, servicing , or
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	2737	+	repairing of any space facility, space propulsion systems or space
	2738	+	vehicle, satellite, or station possessing space flight capacity
	2739	+	including the components thereof;
	2740	+	37. The purchase or lease of machinery and equipment for use at
	2741	+	a fixed location in thi s state, which is used exclusively in the
	2742	+	manufacturing, processing, compounding, or producing of any space
	2743	+	facility, space propulsion system or sp ace vehicle, satellite, or
	2744	+	station of any kind possessing sp ace flight capacity. Provided, the
	2745	+	exemption provided for in this paragraph shall not be allowed unless
	2746	+	the purchaser or lessee signs an affidavit stating that the item or
	2747	+	items to be exempted are for the exclusive use designated he rein.
	2748	+	Any person furnishing a false affidavit to the vendor for the
	2749	+	purpose of evading payment of any tax imposed by Section 1354 o f
	2750	+	this title shall be subject to the penalties provided by law . As
	2751	+	used in this paragra ph, “machinery and equipment” means “section 38
	2752	+	property” as defined in Sections 48(a)(1)(A) and (B)(i) of t he
	2753	+	Internal Revenue Code of 1986, which is used as an integr al part of
	2754	+	the manufacturing, processing, compounding, or producing of items of
	2755	+	tangible personal property. Such term includes parts and
	2756	+	accessories only to the extent that the exemption thereof is
	2757	+	consistent with the provisions of this paragraph;
	2758	+	38. The amount of a surcharge or any other amount which is
	2759	+	separately stated on an admission t icket which is imposed, collected
	2760	+	and used for the sole pur pose of constructing, remodeling , or
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	2787	+	enlarging facilities of a public trust having a municipality or
	2788	+	county as its sole beneficiary;
	2789	+	39. Sales of tangible personal property or services which are
	2790	+	directly used in or for the benefit of a state park in this state,
	2791	+	which are made to an organization which is exempt from taxation
	2792	+	pursuant to the provisions of the Inte rnal Revenue Code, 26 U.S.C.,
	2793	+	Section 501(c)(3) and which is organized primarily for the purpose
	2794	+	of supporting one or more state parks located in t his state;
	2795	+	40. The sale, lease, or use of parking privileges by an
	2796	+	institution of The Oklahoma State System of Higher Education;
	2797	+	41. Sales of tangible personal property or services for use on
	2798	+	campus or school construction projects for the benefit of
	2799	+	institutions of The Oklahoma State System of Higher E ducation,
	2800	+	private institutions of higher education accredite d by the Oklahoma
	2801	+	State Regents for Higher Education, or any public school or school
	2802	+	district when such projects are financed by or through the use of
	2803	+	nonprofit entities which are exempt from taxa tion pursuant to the
	2804	+	provisions of the Internal Revenue Code , 26 U.S.C., Section
	2805	+	501(c)(3);
	2806	+	42. Sales of tangible personal property or services by an
	2807	+	organization which is exempt from taxation pursuant to t he
	2808	+	provisions of the Internal Revenue Code, 26 U. S.C., Section
	2809	+	501(c)(3), in the course of conducting a natio nal championship
	2810	+	sports event, but only if all or a portion of the payment in
	2811	+
	2812	+	ENGR. S. B. NO. 1496 Page 18 1
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	2836	+
	2837	+	exchange therefor would qualify as the receipt of a qualified
	2838	+	sponsorship payment described in Internal Revenue Code, 26 U.S.C.,
	2839	+	Section 513(i). Sales exempted pursuant to this paragraph shall be
	2840	+	exempt from all Oklahoma sales, use, excise , and gross receipts
	2841	+	taxes;
	2842	+	43. Sales of tangible personal property or services to o r by an
	2843	+	organization which:
	2844	+	a. is exempt from taxation pursuant to the provisions of
	2845	+	the Internal Revenue Cod e, 26 U.S.C., Section
	2846	+	501(c)(3),
	2847	+	b. is affiliated with a comprehensive university wit hin
	2848	+	The Oklahoma State System of Higher Education, and
	2849	+	c. has been organized primarily for the purpose of
	2850	+	providing education and teacher training and
	2851	+	conducting events re lating to robotics;
	2852	+	44. The first Fifteen Thousand Dollars ($15,000.00) each year
	2853	+	from sales of tangible p ersonal property to or by youth athletic
	2854	+	teams which are part of an athletic organization exempt from
	2855	+	taxation pursuant to the provisions of the Inte rnal Revenue Code, 26
	2856	+	U.S.C., Section 501(c)(4), for the purposes of raising funds for the
	2857	+	benefit of the team;
	2858	+	45. Sales of tickets for admission to a collegiate athletic
	2859	+	event that is held in a facility owned or operated by a municipality
	2860	+	or a public trust of which the municipality is the sole beneficiary
	2861	+
	2862	+	ENGR. S. B. NO. 1496 Page 19 1
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	2886	+
	2887	+	and that actually determines or is part of a tourname nt or
	2888	+	tournament process for determining a conference tournament
	2889	+	championship, a conferen ce championship, or a national championship;
	2890	+	46. Sales of tangible personal property or services to or by an
	2891	+	organization which is exempt fr om taxation pursuant to th e
	2892	+	provisions of the Internal Revenue Cod e, 26 U.S.C., Section
	2893	+	501(c)(3) and is operating the Oklahoma City National Memorial and
	2894	+	Museum, an affiliate of the National Park System;
	2895	+	47. Sales of tangible personal property or servic es to
	2896	+	organizations which a re exempt from federal taxation pursuant to the
	2897	+	provisions of Section 501(c)(3) of the In ternal Revenue Code, 26
	2898	+	U.S.C., Section 501(c)(3), the membe rships of which are limited to
	2899	+	honorably discharged veterans, and which furnish financial support
	2900	+	to area veterans’ organizations to be used for th e purpose of
	2901	+	constructing a memorial or museum;
	2902	+	48. Sales of tangible personal property or services on or af ter
	2903	+	January 1, 2003, to an organization which is exempt from taxation
	2904	+	pursuant to the provisions of the Int ernal Revenue Code, 26 U.S.C.,
	2905	+	Section 501(c)(3) that is expending monies received from a private
	2906	+	foundation grant in conjunction with expenditures o f local sales tax
	2907	+	revenue to construct a local public library;
	2908	+	49. Sales of tangible personal property or services to a state
	2909	+	that borders this st ate or any political subdivision of that state,
	2910	+	but only to the extent that the other state or political subd ivision
	2911	+
	2912	+	ENGR. S. B. NO. 1496 Page 20 1
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	2936	+
	2937	+	exempts or does not impose a tax on similar sales of items to this
	2938	+	state or a political subdivision of this state;
	2939	+	50. Effective July 1, 2005, sales of tangible personal property
	2940	+	or services to the Career Technology Student Organizations under the
	2941	+	direction and supervision of the Oklahoma Department of Career and
	2942	+	Technology Education;
	2943	+	51. Sales of tangible personal property to a public trus t
	2944	+	having either a single city, town or county or multiple cities,
	2945	+	towns or counties, or combination thereof a s beneficiary or
	2946	+	beneficiaries or a nonprofit organization which is exempt fr om
	2947	+	taxation pursuant to the pro visions of the Internal Revenue Code, 2 6
	2948	+	U.S.C., Section 501(c)(3) for the purpose of co nstructing
	2949	+	improvements to or expanding a hospital or nursin g home owned and
	2950	+	operated by any such public trust or nonprofit entity prior to July
	2951	+	1, 2008, in counties wi th a population of less than one hundre d
	2952	+	thousand (100,000) persons, according to the mo st recent Federal
	2953	+	Decennial Census. As used in this paragra ph, “constructing
	2954	+	improvements to or expanding” shall not mean any expense fo r routine
	2955	+	maintenance or genera l repairs and shall require a project c ost of
	2956	+	at least One Hundred Thousand Dollars ($10 0,000.00). For purposes
	2957	+	of this paragraph, sales made to a contractor or subcontractor that
	2958	+	enters into a contractual relationship with a public trust or
	2959	+	nonprofit entity as described by this paragraph shal l be considered
	2960	+	sales made to the public trust or nonprofit entity. The exemption
	2961	+
	2962	+	ENGR. S. B. NO. 1496 Page 21 1
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	2986	+
	2987	+	authorized by this paragra ph shall be administered in the form of a
	2988	+	refund from the sales tax revenues apportioned pursuant to Section
	2989	+	1353 of this title and the vendor shal l be required to collect the
	2990	+	sales tax otherwise applicable to the transaction. The purchaser
	2991	+	may apply for a refund of the sales tax paid in the manner
	2992	+	prescribed by this paragraph . Within thirty (30) days after th e end
	2993	+	of each fiscal year, any purchase r that is entitled to make
	2994	+	application for a refu nd based upon the exempt treatment authorized
	2995	+	by this paragraph may file an application for refund of the sales
	2996	+	taxes paid during such pr eceding fiscal year. The Tax Commission
	2997	+	shall prescribe a form for pu rposes of making the application for
	2998	+	refund. The Tax Commission shall determine whether or not the total
	2999	+	amount of sales tax exemptions claimed by all purchasers is equal to
	3000	+	or less than Six Hundred Fifty Thousand Do llars ($650,000.00). If
	3001	+	such claims are less than or equal to that amount, the Tax
	3002	+	Commission shall make refunds to the purchasers in the full amou nt
	3003	+	of the documented and verified sales tax amounts. If such claims by
	3004	+	all purchasers are in excess of Six Hundred Fifty Thousand Dollars
	3005	+	($650,000.00), the Tax Commission shall determine the amo unt of each
	3006	+	purchaser’s claim, the total amount of all claim s by all purchasers,
	3007	+	and the percentage each purchaser’s claim amount bears t o the total.
	3008	+	The resulting percentage determined for each purchaser s hall be
	3009	+	multiplied by Six Hundred Fifty Thousand Dollars ($650,000.00) to
	3010	+	determine the amount of refundable sales tax to be paid to each
	3011	+
	3012	+	ENGR. S. B. NO. 1496 Page 22 1
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	3036	+
	3037	+	purchaser. The pro rata refund amount shall be the only method to
	3038	+	recover sales taxes paid during the preceding fisca l year and no
	3039	+	balance of any sales taxes paid on a pro rata basis shall be the
	3040	+	subject of any subsequent refu nd claim pursuant to this paragraph;
639	3041		52. Effective July 1, 2006, sales of t angible personal property
640	3042		or services to any organization which assists , trains, educates, and
641	3043		provides housing for phys ically and mentally handicapped persons and
642	3044		which is exempt from taxation pursuant to the provisions of the
643	3045		Internal Revenue Code, 26 U. S.C., Section 501(c)(3) and that
644	3046		receives at least eighty-five percent (85%) of its annual budget
645	3047		from state or federal funds. In order to receive the benefit of the
646	3048		exemption authorized by this paragraph, the taxpayer shall be
647	3049		required to make payment of the applicable sales tax at the time of
648	3050		sale to the vendor in the mann er otherwise required by law.
649	3051		Notwithstanding any other provision of the Oklahoma Uniform Tax
650	3052		Procedure Code to the contrary, the taxpayer shall be authorized to
651	3053		file a claim for refun d of sales taxes paid that quali fy for the
652	3054		exemption authorized by this paragraph for a period of one (1) year
653	3055		after the date of the sale transaction. The taxpayer shall be
654	3056		required to provide documentation as may be prescribed by the
655	3057		Oklahoma Tax Commiss ion in support of the refund cla im. The total
656	3058		amount of sales tax qual ifying for exempt treatment pursuant to this
657	3059		paragraph shall not exceed One Hundred Seventy -five Thousand Dollars
658	3060		($175,000.00) each fiscal year. Claims for refund shall be
	3061	+
	3062	+	ENGR. S. B. NO. 1496 Page 23 1
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	3086	+
659	3087		processed in the order in which such claims are received by the
660		-
661		-	ENR. S. B. NO. 1496 Page 16
662	3088		Oklahoma Tax Commission. If a claim otherwise timely filed exceeds
663	3089		the total amount of refunds payable for a fiscal year, such claim
664	3090		shall be barred;
665		-
666	3091		53. The first Two Thousand Dollars ($2,000.00) eac h year of
667	3092		sales of tangible perso nal property or services to, by, or for the
668	3093		benefit of a qualified neighborhood watch or ganization that is
669	3094		endorsed or supported by or working direc tly with a law enforcement
670	3095		agency with jurisdiction in the area in which th e neighborhood watch
671		-	organization is located. As used in this paragraph, "qualified
672		-	neighborhood watch organization" means an organization that is a
	3096	+	organization is located. As used in this paragraph , “qualified
	3097	+	neighborhood watch organization ” means an organization that is a
673	3098		not-for-profit corporation unde r the laws of the State of Oklahoma
674	3099		this state that was created to help prevent crimin al activity in an
675	3100		area through community involvement and inte raction with local law
676	3101		enforcement and which is o ne of the first two thousand organizations
677	3102		which makes applicat ion to the Oklahoma Tax Commission for the
678	3103		exemption after March 29, 2006;
679		-
680	3104		54. Sales of tangible personal property to a nonprofit
681	3105		organization, exempt from taxation pursuant to the provisions of the
682	3106		Internal Revenue Code, 26 U.S.C., Section 501(c)(3), org anized
683	3107		primarily for the purpose of providing services to homeless persons
684	3108		during the day and located in a metropoli tan area with a population
685	3109		in excess of five hundred thousand (500,000) perso ns according to
686	3110		the latest Federal Decennial Census . The exemption authorized by
	3111	+
	3112	+	ENGR. S. B. NO. 1496 Page 24 1
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	3114	+	3
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	3121	+	10
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	3123	+	12
	3124	+	13
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	3126	+	15
	3127	+	16
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	3136	+
687	3137		this paragraph shall be applicable to sales of tangible persona l
688	3138		property to a qualified entity o ccurring on or after January 1,
689	3139		2005;
690		-
691	3140		55. Sales of tangible personal propert y or services to or by an
692	3141		organization which is exempt from tax ation pursuant to the
693	3142		provisions of the Internal Revenue Code, 26 U.S.C., Section
694	3143		501(c)(3) for events the principal purpose of which is to prov ide
695	3144		funding for the preservation of wetlands and habitat for wild ducks;
696		-
697	3145		56. Sales of tangible personal propert y or services to or by an
698	3146		organization which is exempt from taxation pursuant to the
699	3147		provisions of the Internal Reve nue Code, 26 U.S.C., Section
700	3148		501(c)(3) for events the principal purpose of wh ich is to provide
701	3149		funding for the preservation and conservation of wild turkeys;
702		-
703		-
704		-	ENR. S. B. NO. 1496 Page 17
705	3150		57. Sales of tangible personal property or services to an
706	3151		organization which:
707		-
708	3152		a. is exempt from taxation pursuant to the prov isions of
709	3153		the Internal Revenue Code, 26 U.S.C., S ection
710	3154		501(c)(3), and
711		-
712	3155		b. is part of a network of community -based, autonomous
713	3156		member organizations that meets the following
714	3157		criteria:
715		-
716	3158		(1) serves people with workplace disadvantages and
717	3159		disabilities by providi ng job training and
	3160	+
	3161	+	ENGR. S. B. NO. 1496 Page 25 1
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	3163	+	3
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	3167	+	7
	3168	+	8
	3169	+	9
	3170	+	10
	3171	+	11
	3172	+	12
	3173	+	13
	3174	+	14
	3175	+	15
	3176	+	16
	3177	+	17
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	3184	+	24
	3185	+
718	3186		employment services, as well as job placement
719	3187		opportunities and post -employment support,
720		-
721	3188		(2) has locations in the United States and at least
722	3189		twenty other countries,
723		-
724	3190		(3) collects donated clothing and household goods to
725	3191		sell in retail stores and provides contract labor
726	3192		services to business and government, and
727		-
728	3193		(4) provides documentation to the Oklah oma Tax
729	3194		Commission that over seventy-five percent (75%)
730	3195		of its revenues are channeled into employment,
731	3196		job training and placement programs, and other
732	3197		critical community services;
733		-
734	3198		58. Sales of tickets made on or after September 21, 2005, and
735	3199		complimentary or free tickets for admission issued on or after
736	3200		September 21, 2005, whic h have a value equivalent to the charge that
737	3201		would have otherwise been made, for admission to a professional
738	3202		athletic event in which a team in the National Basketball
739	3203		Association is a participant, which is held in a facility owned or
740	3204		operated by a municipa lity, a county, or a public trust of which a
741	3205		municipality or a county i s the sole beneficiary, and sales of
742	3206		tickets made on or after July 1, 2007, and complimentary or free
743	3207		tickets for admission issued on or after July 1, 2007, which have a
744	3208		value equivalent to the charge that would have otherwise bee n made,
745	3209		for admission to a professional athletic event in which a team in
	3210	+
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	3217	+	7
	3218	+	8
	3219	+	9
	3220	+	10
	3221	+	11
	3222	+	12
	3223	+	13
	3224	+	14
	3225	+	15
	3226	+	16
	3227	+	17
	3228	+	18
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	3231	+	21
	3232	+	22
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	3235	+
746	3236		the National Hockey League is a participant, which is held in a
747		-
748		-	ENR. S. B. NO. 1496 Page 18
749	3237		facility owned or operated by a municipality, a county, or a public
750	3238		trust of which a municipality or a county is the so le beneficiary;
751		-
752	3239		59. Sales of tickets for admission and complimentary or f ree
753	3240		tickets for admission which have a value equivalent to the charge
754	3241		that would have otherwise been made to a professional sporting even t
755	3242		involving ice hockey, baseball, basketball, football or arena
756		-	football, or soccer. As used in this paragraph, "professional
757		-	sporting event" means an organized athletic competition between
	3243	+	football, or soccer. As used in this paragraph, “professional
	3244	+	sporting event” means an organized athletic competition between
758	3245		teams that are members of an organized league or association with
759	3246		centralized management, other than a nationa l league or national
760	3247		association, that imposes requirements for participat ion in the
761	3248		league upon the teams, the individual athletes , or both, and which
762	3249		uses a salary structure to compensate the athletes;
763		-
764	3250		60. Sales of tickets for admission to an annual even t sponsored
765	3251		by an educational and charitable organization of women which is
766	3252		exempt from taxation pursuant to the provisions of the Inter nal
767	3253		Revenue Code, 26 U.S.C., Section 501(c)(3) and has as its mission
768	3254		promoting volunteerism, developing the potential o f women and
769	3255		improving the community through the effective action and lead ership
770	3256		of trained volunteers;
771		-
772	3257		61. Sales of tangible personal p roperty or services to an
773	3258		organization, which is exempt from taxation pur suant to the
774	3259		provisions of the Internal Revenue Code, 26 U.S.C., Sectio n
	3260	+
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	3266	+	6
	3267	+	7
	3268	+	8
	3269	+	9
	3270	+	10
	3271	+	11
	3272	+	12
	3273	+	13
	3274	+	14
	3275	+	15
	3276	+	16
	3277	+	17
	3278	+	18
	3279	+	19
	3280	+	20
	3281	+	21
	3282	+	22
	3283	+	23
	3284	+	24
	3285	+
775	3286		501(c)(3), and which is itself a member of an o rganization which is
776	3287		exempt from taxation pursuant to the provi sions of the Internal
777	3288		Revenue Code, 26 U.S.C., Section 501(c)(3), if the membership
778	3289		organization is primarily engaged in advancing the purposes of its
779	3290		member organizations through fundraising, public awareness, or other
780	3291		efforts for the benefit of its membe r organizations, and if the
781	3292		member organization is primarily engaged eithe r in providing
782	3293		educational services and program s concerning health-related diseases
783	3294		and conditions to individuals suffe ring from such health-related
784	3295		diseases and conditions or their caregivers and family members or
785	3296		support to such individuals, or in health -related research as to
786	3297		such diseases and condi tions, or both. In order to qualify for the
787	3298		exemption authorized by thi s paragraph, the member nonprofit
788	3299		organization shall be require d to provide proof to the Oklahoma Tax
789	3300		Commission of its membership status in the membership organization;
790		-
791		-
792		-	ENR. S. B. NO. 1496 Page 19
793	3301		62. Sales of tangible personal prope rty or services to or by an
794	3302		organization which is part of a national volunteer women’s service
795	3303		organization dedicated to promoting patriotism, preserving American
796	3304		history, and securing better education for children and which has at
797	3305		least 168,000 members in 3,000 chapters across the United States;
798		-
799	3306		63. Sales of tangible personal property or services to or by a
800	3307		YWCA or YMCA organization which is part of a national nonprofit
801	3308		community service organization working to meet the health and s ocial
802	3309		service needs of its members across the United States;
	3310	+
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	3318	+	8
	3319	+	9
	3320	+	10
	3321	+	11
	3322	+	12
	3323	+	13
	3324	+	14
	3325	+	15
	3326	+	16
	3327	+	17
	3328	+	18
	3329	+	19
	3330	+	20
	3331	+	21
	3332	+	22
	3333	+	23
	3334	+	24
803	3335
804	3336		64. Sales of tangible personal property or services to or by a
805	3337		veteran’s organization which is exempt from taxation pursuant to the
806	3338		provisions of the Internal Revenue Code, 26 U.S.C., Section
807	3339		501(c)(19) and which is k nown as the Veterans of Foreign Wars of the
808	3340		United States, Oklahoma Chapters;
809		-
810	3341		65. Sales of boxes of food by a c hurch or by an organization,
811	3342		which is exempt from taxation pursuant to the provisions of the
812	3343		Internal Revenue Code, 26 U. S.C., Section 501(c)(3) . To qualify
813	3344		under the provisions of this paragr aph, the organization must be
814	3345		organized for the primary purpose of feeding needy individuals or to
815	3346		encourage volunteer service by requ iring such service in order to
816	3347		purchase food. These boxes shall only con tain edible staple food
817	3348		items;
818		-
819	3349		66. Sales of tangible personal property or services to any
820	3350		person with whom a ch urch has duly entered into a construction
821	3351		contract, necessary for carr ying out such contract or to any
822	3352		subcontractor to such a construction contract;
823		-
824	3353		67. Sales of tangible personal property or services used
825	3354		exclusively for charitable or educational purpos es, to or by an
826	3355		organization which:
827		-
828	3356		a. is exempt from taxation pursu ant to the provisions of
829	3357		the Internal Revenue Code, 2 6 U.S.C., Section
830	3358		501(c)(3),
831	3359
	3360	+	ENGR. S. B. NO. 1496 Page 29 1
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	3362	+	3
	3363	+	4
	3364	+	5
	3365	+	6
	3366	+	7
	3367	+	8
	3368	+	9
	3369	+	10
	3370	+	11
	3371	+	12
	3372	+	13
	3373	+	14
	3374	+	15
	3375	+	16
	3376	+	17
	3377	+	18
	3378	+	19
	3379	+	20
	3380	+	21
	3381	+	22
	3382	+	23
	3383	+	24
	3384	+
832	3385		b. has filed a Not-for-Profit Certificate o f
833	3386		Incorporation in this state, and
834		-
835		-
836		-	ENR. S. B. NO. 1496 Page 20
837	3387		c. is organized for the purp ose of:
838		-
839	3388		(1) providing training and education to
840	3389		developmentally disabled individuals,
841		-
842	3390		(2) educating the community about t he rights,
843	3391		abilities, and strengths of developmentally
844	3392		disabled individuals, and
845		-
846	3393		(3) promoting unity among developmentally disabled
847	3394		individuals in their community and geographic
848	3395		area;
849		-
850	3396		68. Sales of tangible personal property or services to any
851	3397		organization which is a shelter for abused, neglected, or abandoned
852	3398		children and which is exempt from taxation pursuant to the
853	3399		provisions of the In ternal Revenue Code, 26 U.S.C., Section
854	3400		501(c)(3); provided, until July 1, 2008, such exemption shall apply
855	3401		only to eligible shelters for children from birth to age twelve (12)
856	3402		and after July 1, 2008, such exemption shall apply to eligible
857	3403		shelters for children from birth to age eighteen (18);
858		-
859	3404		69. Sales of tangible personal property or services to a child
860	3405		care center which is licensed pursuant to the Oklahoma Child Care
861	3406		Facilities Licensing Act and which:
862	3407
	3408	+	ENGR. S. B. NO. 1496 Page 30 1
	3409	+	2
	3410	+	3
	3411	+	4
	3412	+	5
	3413	+	6
	3414	+	7
	3415	+	8
	3416	+	9
	3417	+	10
	3418	+	11
	3419	+	12
	3420	+	13
	3421	+	14
	3422	+	15
	3423	+	16
	3424	+	17
	3425	+	18
	3426	+	19
	3427	+	20
	3428	+	21
	3429	+	22
	3430	+	23
	3431	+	24
	3432	+
863	3433		a. possesses a 3-star rating from the Department of Human
864	3434		Services Reaching for the Stars Program or a national
865	3435		accreditation, and
866		-
867	3436		b. allows on-site universal prekindergart en education to
868	3437		be provided to four-year-old children through a
869	3438		contractual agreement with any public school or school
870	3439		district.
871		-
872	3440		For the purposes of this paragraph, sales made to any person,
873	3441		firm, agency, or entity that has entered previously into a
874	3442		contractual relationship with a child care center for construction
875	3443		and improvement of buildings and other structures owned by the child
876	3444		care center and operated for educational purposes shall be
877	3445		considered sales made to a child care center . Any such person,
878	3446		firm, agency, or entity making purchases on behalf of a child care
879		-
880		-	ENR. S. B. NO. 1496 Page 21
881	3447		center shall certify, in writing, on the copy of the invoice or
882	3448		sales ticket the nature of the purchase. Any such person, or person
883	3449		acting on behalf of a firm, agency , or entity making purcha ses on
884	3450		behalf of a child care center in violation of this paragraph shal l
885	3451		be guilty of a misdemeanor and upon conviction thereof shall be
886	3452		fined an amount equal to double the amount of sales tax involved or
887	3453		incarcerated for not more than sixty (60) days or both;
888		-
889	3454		70. a. Sales of tangible personal property to a service
890	3455		organization of mothers who have children who are
891	3456		serving or who have ser ved in the military, which
	3457	+
	3458	+	ENGR. S. B. NO. 1496 Page 31 1
	3459	+	2
	3460	+	3
	3461	+	4
	3462	+	5
	3463	+	6
	3464	+	7
	3465	+	8
	3466	+	9
	3467	+	10
	3468	+	11
	3469	+	12
	3470	+	13
	3471	+	14
	3472	+	15
	3473	+	16
	3474	+	17
	3475	+	18
	3476	+	19
	3477	+	20
	3478	+	21
	3479	+	22
	3480	+	23
	3481	+	24
	3482	+
892	3483		service organization is exempt from taxation pursuant
893	3484		to the provisions of the Internal Revenu e Code, 26
894	3485		U.S.C., Section 501(c)(19) and which is known as the
895	3486		Blue Star Mothers of America, Inc. The exemption
896	3487		provided by this para graph shall only apply to the
897	3488		purchase of tangible personal property actually sent
898	3489		to United States military personnel ov erseas who are
899	3490		serving in a combat zone and not to any other tangible
900	3491		personal property purchased by the organization .
901	3492		Provided, this exemption shall not app ly to any sales
902	3493		tax levied by a city, town, county, or any other
903	3494		jurisdiction in this state.
904		-
905	3495		b. The exemption authorized by this paragraph shall be
906	3496		administered in the fo rm of a refund from the sales
907	3497		tax revenues apportioned p ursuant to Section 1353 of
908	3498		this title, and the vendor shall be requ ired to
909	3499		collect the sales tax otherwise applicable to the
910	3500		transaction. The purchaser may apply for a refund of
911	3501		the state sales tax p aid in the manner prescribed by
912	3502		this paragraph. Within sixty (60) days after the end
913	3503		of each calendar quarter, any purchas er that is
914	3504		entitled to make application for a refund based up on
915	3505		the exempt treatment authorized by this paragraph may
916	3506		file an application for refund of the state sales
	3507	+
	3508	+	ENGR. S. B. NO. 1496 Page 32 1
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	3510	+	3
	3511	+	4
	3512	+	5
	3513	+	6
	3514	+	7
	3515	+	8
	3516	+	9
	3517	+	10
	3518	+	11
	3519	+	12
	3520	+	13
	3521	+	14
	3522	+	15
	3523	+	16
	3524	+	17
	3525	+	18
	3526	+	19
	3527	+	20
	3528	+	21
	3529	+	22
	3530	+	23
	3531	+	24
	3532	+
917	3533		taxes paid during suc h preceding calendar quarter .
918	3534		The Tax Commission shall prescribe a form for purposes
919	3535		of making the application for refund.
920		-
921	3536		c. A purchaser who applies for a refund pursuant to this
922	3537		paragraph shall certify that the items were actually
923		-
924		-	ENR. S. B. NO. 1496 Page 22
925	3538		sent to military perso nnel overseas in a combat zone .
926	3539		Any purchaser that applies for a refund for the
927	3540		purchase of items that are not authorized for
928	3541		exemption under this paragraph shall be subject to a
929	3542		penalty in the amoun t of Five Hundred Dollars
930	3543		($500.00);
931		-
932	3544		71. Sales of food and snack items to or by an or ganization
933	3545		which is exempt from tax ation pursuant to the provisions of the
934	3546		Internal Revenue Code, 26 U.S.C., Section 501(c)(3), whose primary
935	3547		and principal purpose is pro viding funding for scholarships in the
936	3548		medical field;
937		-
938	3549		72. Sales of tangible personal property or services for use
939	3550		solely on construction projects for organizations which are exempt
940	3551		from taxation pursuant to the provisions of the Internal Revenue
941	3552		Code, 26 U.S.C., Section 501(c)(3) and whose purpose is providing
942	3553		end-of-life care and access t o hospice services to low-income
943	3554		individuals who live in a facility owned by the organization . The
944	3555		exemption provided by this paragraph applies to sales to the
945	3556		organization as well as to sales to any person with whom the
	3557	+
	3558	+	ENGR. S. B. NO. 1496 Page 33 1
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	3560	+	3
	3561	+	4
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	3563	+	6
	3564	+	7
	3565	+	8
	3566	+	9
	3567	+	10
	3568	+	11
	3569	+	12
	3570	+	13
	3571	+	14
	3572	+	15
	3573	+	16
	3574	+	17
	3575	+	18
	3576	+	19
	3577	+	20
	3578	+	21
	3579	+	22
	3580	+	23
	3581	+	24
	3582	+
946	3583		organization has duly entered into a construction contract,
947	3584		necessary for carrying out such contract or to any subcontractor to
948	3585		such a construction contract. Any person making purchases on behalf
949	3586		of such organization shall certify, in writing, on the copy of the
950	3587		invoice or sales ticket to be retained by the vendor that th e
951	3588		purchases are made for and on behalf of such organization and set
952	3589		out the name of such organization. Any person who wrongfully or
953	3590		erroneously certifies that purchases are for any of the abo ve-named
954	3591		organizations or who otherwise violates this section sh all be guilty
955	3592		of a misdemeanor and upon conviction thereof shall be fined an
956	3593		amount equal to double the amount of sales tax involved or
957	3594		incarcerated for not more than sixty (60) days or both;
958		-
959	3595		73. Sales of tickets for admi ssion to events held by
960	3596		organizations exempt from taxation pursuant to the provisions of the
961	3597		Internal Revenue Code, 26 U.S.C., Section 501(c)(3) that are
962	3598		organized for the purpose of supporting general hospitals licensed
963	3599		by the State Department of Health;
964		-
965	3600		74. Sales of tangible personal property or services:
966		-
967		-
968		-	ENR. S. B. NO. 1496 Page 23
969	3601		a. to a foundation which is exempt from taxa tion pursuant
970	3602		to the provisions of the Internal Revenue Code, 26
971	3603		U.S.C., Section 501(c)(3) and which raises tax -
972	3604		deductible contributions in support of a wide range of
973	3605		firearms-related public interest activities of the
974	3606		National Rifle Association of America and other
	3607	+
	3608	+	ENGR. S. B. NO. 1496 Page 34 1
	3609	+	2
	3610	+	3
	3611	+	4
	3612	+	5
	3613	+	6
	3614	+	7
	3615	+	8
	3616	+	9
	3617	+	10
	3618	+	11
	3619	+	12
	3620	+	13
	3621	+	14
	3622	+	15
	3623	+	16
	3624	+	17
	3625	+	18
	3626	+	19
	3627	+	20
	3628	+	21
	3629	+	22
	3630	+	23
	3631	+	24
	3632	+
975	3633		organizations that defend and foster Second Amendment
976	3634		rights, and
977		-
978	3635		b. to or by a grassroots fundraising program for sal es
979	3636		related to events to raise funds for a foundation
980	3637		meeting the qualifications of subparagraph a of this
981	3638		paragraph;
982		-
983	3639		75. Sales by an organization or entity which is exempt from
984	3640		taxation pursuant to t he provisions of the Internal Revenue Code, 26
985	3641		U.S.C., Section 501(c)(3) which are rel ated to a fundraising event
986	3642		sponsored by the organization or entity when the event does not
987	3643		exceed any five (5) consecutive days and when the sales are not in
988		-	the organization's or the entity's regular course of business.
	3644	+	the organization’s or the entity’s regular course of business .
989	3645		Provided, the exemption provided in this paragraph shall be li mited
990	3646		to tickets sold for admittance to the fundraising event and ite ms
991	3647		which were donated to the organization or entity for sale at the
992	3648		event;
993		-
994	3649		76. Effective November 1, 2017, sales of tangible pe rsonal
995	3650		property or services to an organization which is ex empt from
996	3651		taxation pursuant to the provisions of the Internal Revenue Code, 26
997	3652		U.S.C., Section 501(c)(3) and operates as a collaborative model
998	3653		which connects community agencies in one location to se rve
999	3654		individuals and families a ffected by violence and wher e victims have
1000	3655		access to services and advocacy at no cost to the victi m;
1001	3656
	3657	+	ENGR. S. B. NO. 1496 Page 35 1
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	3662	+	6
	3663	+	7
	3664	+	8
	3665	+	9
	3666	+	10
	3667	+	11
	3668	+	12
	3669	+	13
	3670	+	14
	3671	+	15
	3672	+	16
	3673	+	17
	3674	+	18
	3675	+	19
	3676	+	20
	3677	+	21
	3678	+	22
	3679	+	23
	3680	+	24
	3681	+
1002	3682		77. Effective July 1, 2018, sales of tangible personal property
1003	3683		or services to or by an association which is exempt from tax ation
1004	3684		pursuant to the provisio ns of the Internal Revenue Code, 26 U.S.C.,
1005	3685		Section 501(c)(19) and which is known as the National Guard
1006	3686		Association of Oklahoma;
1007		-
1008	3687		78. Effective July 1, 2018, sales of tan gible personal property
1009	3688		or services to or by an associat ion which is exempt from taxat ion
1010	3689		pursuant to the provisions of the Internal Revenue Code, 26 U.S.C.,
1011		-
1012		-	ENR. S. B. NO. 1496 Page 24
1013	3690		Section 501(c)(4) and whic h is known as the Marine Corps League of
1014	3691		Oklahoma;
1015		-
1016	3692		79. Sales of tangible personal property or services to the
1017	3693		American Legion, whether the purchase is made b y the entity
1018	3694		chartered by the United States Congress or is an entity organized
1019	3695		under the laws of this or another state pursuant to the authority of
1020	3696		the national American Legion organization;
1021		-
1022	3697		80. Sales of tangible personal pro perty or services to or by an
1023	3698		organization which is:
1024		-
1025	3699		a. exempt from taxation pursuant to the provisions of the
1026	3700		Internal Revenue Code, 26 U.S.C., Section 501(c)(3),
1027		-
1028	3701		b. verified with a letter from the M IT Fab Foundation as
1029	3702		an official member of the Fab Lab N etwork in
1030	3703		compliance with the Fab Charter, and
1031		-
1032	3704		c. able to provide documentation that its primary and
1033	3705		principal purpose is to pro vide community access to
	3706	+
	3707	+	ENGR. S. B. NO. 1496 Page 36 1
	3708	+	2
	3709	+	3
	3710	+	4
	3711	+	5
	3712	+	6
	3713	+	7
	3714	+	8
	3715	+	9
	3716	+	10
	3717	+	11
	3718	+	12
	3719	+	13
	3720	+	14
	3721	+	15
	3722	+	16
	3723	+	17
	3724	+	18
	3725	+	19
	3726	+	20
	3727	+	21
	3728	+	22
	3729	+	23
	3730	+	24
	3731	+
1034	3732		advanced 21st century manufacturing and digital
1035	3733		fabrication tools for science, technology,
1036	3734		engineering, art and math (STEAM) learning skills,
1037	3735		developing inventions, creating and sustaining
1038	3736		businesses, and producing personalized pro ducts;
1039		-
1040	3737		81. Effective November 1, 2021, sales of tangible personal
1041	3738		property or services used solely for construction and remodel ing
1042	3739		projects to an organizatio n which is exempt from taxation pursuant
1043	3740		to the provisions of the Internal Revenue Code, 26 U.S.C. , Section
1044	3741		501(c)(3), and which meets the following requirements:
1045		-
1046	3742		a. its primary purpose is to construct or remodel and
1047	3743		sell affordable housing and provide hom eownership
1048	3744		education to residents of Oklahoma that have an income
1049	3745		that is below one hundred percen t (100%) of the Family
1050	3746		Median Income guidelines as defined by the U.S.
1051	3747		Department of Housing and Urban Development,
1052		-
1053		-
1054		-	ENR. S. B. NO. 1496 Page 25
1055	3748		b. it conducts its activities in a manner that serves
1056	3749		public or charitable purposes, rather than commercial
1057	3750		purposes,
1058		-
1059	3751		c. it receives funding and revenue and charges fees in a
1060	3752		manner that does not incentivize it o r its employees
1061	3753		to act other than in the best interests of its
1062	3754		clients, and
1063	3755
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	3759	+	4
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	3762	+	7
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	3764	+	9
	3765	+	10
	3766	+	11
	3767	+	12
	3768	+	13
	3769	+	14
	3770	+	15
	3771	+	16
	3772	+	17
	3773	+	18
	3774	+	19
	3775	+	20
	3776	+	21
	3777	+	22
	3778	+	23
	3779	+	24
	3780	+
1064	3781		d. it compensates its employees in a manner that does not
1065	3782		incentivize employees to act other than in the bes t
1066	3783		interests of its clients;
1067		-
1068	3784		82. Effective November 1, 2021, sales of tangible personal
1069	3785		property or services to a nonprofit ent ity, organized pursuant to
1070	3786		Oklahoma law before January 1, 2022, exempt from federal income
1071	3787		taxation pursuant to Section 501(c) of the Internal Revenue Code of
1072	3788		1986, as amended, the principal functions of which are to provide
1073	3789		assistance to natural persons f ollowing a disaster, with progr am
1074	3790		emphasis on repair or restoration to single -family residential
1075	3791		dwellings or the construction of a replacement single-family
1076		-	residential dwelling. As used in this ~~paragraph~~, "disaster" means
	3792	+	residential dwelling. As used in this para graph, “disaster” means
1077	3793		damage to property with or with out accompanying injury to pers ons
1078	3794		from heavy rain, high winds, tornadic winds, drought, wildfire,
1079	3795		snow, ice, geologic disturbanc es, explosions, chemical accidents or
1080	3796		spills, and other events causing d amage to property on a large
1081	3797		scale. For purposes of this paragraph, an entity that ex pended at
1082	3798		least seventy-five percent (75%) of its funds on the restoration to
1083	3799		single-family housing following a disaster, including related
1084	3800		general and administrative exp enses, shall be eligible for the
1085		-	exemption authorized by this paragraph;
1086		-
1087		-	83. Effective November 1, 2021, through December 31, 2024,
1088		-	sales of tangible personal property o r services to a museum that:
1089		-
1090		-	a. operates as a part of an organization which is exempt
1091		-	from taxation pursuant to the provisions of the
1092		-	Internal Revenue Code, 26 U .S.C., Section 501(c)(3),
1093		-
1094		-	b. is not accredited by the American Alliance of Museums,
1095		-	and
1096		-
1097		-
1098		-	ENR. S. B. NO. 1496 Page 26
1099		-	c. operates on an annual budget of less than One Mi llion
1100		-	Dollars ($1,000,000.00) ; and
1101		-
1102		-	84. Until July 1, 2022, sales of tangible personal property or
	3801	+	exemption authorized b y this paragraph; and
	3802	+	83. Until July 1, 2022, sales of tangible personal property or
1103	3803		services for use in a clinical practice or medical facility operated
1104	3804		by an organization which is exempt from taxati on pursuant to the
	3805	+
	3806	+	ENGR. S. B. NO. 1496 Page 38 1
	3807	+	2
	3808	+	3
	3809	+	4
	3810	+	5
	3811	+	6
	3812	+	7
	3813	+	8
	3814	+	9
	3815	+	10
	3816	+	11
	3817	+	12
	3818	+	13
	3819	+	14
	3820	+	15
	3821	+	16
	3822	+	17
	3823	+	18
	3824	+	19
	3825	+	20
	3826	+	21
	3827	+	22
	3828	+	23
	3829	+	24
	3830	+
1105	3831		provisions of the Internal Revenue Code of t he United States, 26
1106	3832		U.S.C., Section 501(c)(3), and which has entered into a joint
1107	3833		operating agreement with the Universit y Hospitals Trust created
1108	3834		pursuant to Section 3224 of Title 63 of the Ok lahoma Statutes. The
1109	3835		exemption provided by this paragraph shal l be limited to the
1110	3836		purchase of tangible personal property and services for use in
1111	3837		clinical practices or medical faciliti es acquired or leased by the
1112	3838		organization from the University Hospitals Authority, University
1113	3839		Hospitals Trust, or the University of Okl ahoma on or after June 1,
1114	3840		2021; and
1115		-
1116		-	85. Sales of tangible personal property or services to or by a
1117		-	women's veterans organization, and its subc hapters in this state,
	3841	+	84. Sales of tangible personal propert y or services to or by a
	3842	+	women’s veterans organization, and its subchapters in this state,
1118	3843		that is exempt from taxatio n pursuant to the provisions of the
1119	3844		Internal Revenue Code, 26 U.S.C., Section 501(c)(19) and is known as
1120	3845		the Oklahoma Women Vetera ns Organization.
1121		-
1122		-	SECTION 2. This act shall become effectiv e November 1, 2022.
1123		-
1124		-
1125		-	ENR. S. B. NO. 1496 Page 27
1126		-	Passed the Senate the 12th day of May, 2022.
	3846	+	SECTION 4. This act shall become effective November 1, 2022.
	3847	+
	3848	+	ENGR. S. B. NO. 1496 Page 39 1
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	3872	+
	3873	+	Passed the Senate the 8th day of March, 2022.
1127	3874
1128	3875
1129	3876
1130	3877		Presiding Officer of the Senate
1131	3878
1132	3879
1133		-	Passed the House of Representatives the 19th day of April, 2022.
	3880	+	Passed the House of Representatives the ____ day of __________,
	3881	+	2022.
1134	3882
1135	3883
1136	3884
1137	3885		Presiding Officer of the House
1138	3886		of Representatives
1139	3887
1140		-	OFFICE OF THE GOVERNOR
1141		-	Received by the Office of the Governor this _______ _____________
1142		-	day of _________________ __, 20_______, at _______ o'clock _______ M.
1143		-	By: ______________________________ ___
1144		-	Approved by the Governor of the State of Oklahoma this _____ ____
1145		-	day of _________________ __, 20_______, at _______ o'clock _______ M.
1146		-
1147		-	_________________________________
1148		-	Governor of the State of Oklahoma
1149		-
1150		-
1151		-	OFFICE OF THE SECRETARY OF STATE
1152		-	Received by the Office of the Secretary of State this _______ ___
1153		-	day of __________________, 20 _______, at _______ o'clock _______ M.
1154		-	By: _______________________________ __
	3888	+