Oklahoma 2022 Regular Session

Oklahoma Senate Bill SB1670 Compare Versions

Version 1 (Old)

Version 2 (New)

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4		-	An Act
5		-	ENROLLED SENATE
	29	+	HOUSE OF REPRESENTATIVES - FLOOR VERSION
	30	+
	31	+	STATE OF OKLAHOMA
	32	+
	33	+	2nd Session of the 58th Legislature (2022)
	34	+
	35	+	ENGROSSED SENATE
6	36		BILL NO. 1670 By: Kidd and Stephens of the
7	37		Senate
8	38
9	39		and
10	40
11	41		Hasenbeck of the House
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16	47		An Act relating to sales tax; amending 68 O.S. 2021,
17	48		Section 1357, as amended by Section 2, Chapter 356,
18	49		O.S.L. 2021, which relates to exemptions; expanding
19	50		exemption to include spouse of a military member who
20	51		has died while in the line of duty; and declaring an
21	52		emergency.
22	53
23	54
24	55
25	56
26		-	SUBJECT: Military sales tax exemption
27		-
28	57		BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
29		-
30	58		SECTION 1. AMENDATORY 68 O.S . 2021, Section 1357, as
31	59		amended by Section 2, Chapter 356, O.S.L. 20 21, is amended to read
32	60		as follows:
33		-
34	61		Section 1357. Exemptions – General. There are hereby
35	62		specifically exempted from the tax levied by th e Oklahoma Sales Tax
36	63		Code:
37		-
38	64		1. Transportation of school pupi ls to and from elementary
39	65		schools or high schools in motor or other vehicles;
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41	93		2. Transportation of persons where the fare of each person does
42	94		not exceed One Dollar ($1.00), or local transportatio n of persons
43	95		within the corporate limits of a municipality e xcept by taxicabs;
44		-
45	96		3. Sales for resale to persons engaged in the bu siness of
46	97		reselling the articles purchased, whether within or without the
47		-
48		-	ENR. S. B. NO. 1670 Page 2
49	98		state, provided that such sales to residents of this s tate are made
50	99		to persons to whom sales tax permits have been issued as provided in
51	100		the Oklahoma Sales Tax Code. This exemption shall not apply to the
52	101		sales of articles made to persons holding permits when such persons
53	102		purchase items for their use and whic h they are not regularly
54	103		engaged in the business of resellin g; neither shall this exemption
55	104		apply to sales of tangible personal property to peddlers, solic itors
56	105		and other salespersons who do not have an established place of
57	106		business and a sales tax permit. The exemption provided by this
58	107		paragraph shall apply to sa les of motor fuel or diesel fuel to a
59	108		Group Five vendor, but the use of such motor fuel or dies el fuel by
60	109		the Group Five vendor shall not be exempt from the tax levied by the
61	110		Oklahoma Sales Tax Co de. The purchase of motor fuel or diesel fuel
62	111		is exempt from sales tax when the motor fuel is for shipment outside
63	112		this state and consumed by a common car rier by rail in the conduct
64	113		of its business. The sales tax shall apply to the purchase of motor
65	114		fuel or diesel fuel in Oklahoma by a common carrier by rail when
66	115		such motor fuel is purchased for fueling, within this state, of any
67	116		locomotive or other motori zed flanged wheel equipment;
68	117
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69	144		4. Sales of advertising space in new spapers and periodicals;
70		-
71	145		5. Sales of programs relating to sporting and entertainment
72	146		events, and sales of advertising on billboards (including signage,
73	147		posters, panels, marquees or on other similar surfaces, whether
74	148		indoors or outdoors) or in programs rel ating to sporting and
75	149		entertainment events, and sales of any advertisin g, to be displayed
76	150		at or in connection with a sporting event, via the Internet,
77	151		electronic display devices or through public address or broadcast
78	152		systems. The exemption authorized by t his paragraph shall be
79	153		effective for all sales made on or after Januar y 1, 2001;
80		-
81	154		6. Sales of any advertising, other than the advertising
82	155		described by paragraph 5 of this section, via the Internet,
83	156		electronic display devices or through the electronic media ,
84	157		including radio, public address o r broadcast systems, television
85	158		(whether through closed circ uit broadcasting systems or otherwise),
86	159		and cable and satellite tele vision, and the servicing of any
87	160		advertising devices;
88		-
89	161		7. Eggs, feed, supplies, machinery , and equipment purchased by
90	162		persons regularly engaged in the business of raising worms, fish,
91		-
92		-	ENR. S. B. NO. 1670 Page 3
93	163		any insect, or any other form of terrestrial or aquatic animal life
94	164		and used for the purpose of raising same for marketing. This
95	165		exemption shall only be granted and extended to the purchaser when
96	166		the items are to be used and in fact ar e used in the raising of
97	167		animal life as set out above. Each purchaser shall certify, in
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98	195		writing, on the invoice or sales ticket retained by the vendor that
99	196		the purchaser is regularly e ngaged in the business of raising s uch
100	197		animal life and that the items p urchased will be used on ly in such
101	198		business. The vendor shall certify to the Oklahoma Tax Com mission
102	199		that the price of the items has been reduced to grant the full
103	200		benefit of the exemp tion. Violation hereof by the purc haser or
104	201		vendor shall be a misdemean or;
105		-
106	202		8. Sale of natural or artificial gas and electricity, and
107	203		associated delivery or transmis sion services, when sold exclusively
108	204		for residential use. Provided, this exemption shall n ot apply to
109	205		any sales tax levied by a city or town, or a county or any other
110	206		jurisdiction in this state;
111		-
112	207		9. In addition to the exemptions authorized by Section 135 7.6
113	208		of this title, sales of drugs sold pursuant to a prescription
114	209		written for the treatment of human beings by a person license d to
115	210		prescribe the drugs, and sales of insulin and medical oxygen.
116	211		Provided, this exemption shall not apply to over-the-counter drugs;
117		-
118	212		10. Transfers of title or possession of empty, partially
119	213		filled, or filled returnabl e oil and chemical drums to any per son
120	214		who is not regularly engaged in the business of sellin g, reselling
121	215		or otherwise transferring empty, partially filled or filled
122	216		returnable oil drums;
123	217
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124	244		11. Sales of one-way utensils, paper napkins, paper cups,
125	245		disposable hot containers, and other one-way carry out materials to
126	246		a vendor of meals or beverages;
127		-
128	247		12. Sales of food or food products for home consumption which
129	248		are purchased in whole or in part with coupons issued pursuant to
130	249		the federal food stamp program as au thorized by Sections 2011
131	250		through 2029 of Title 7 of the United States Code, as to that
132	251		portion purchased with such coupons. The exemption provided for
133	252		such sales shall be inapplicable to such sales upon the effective
134	253		date of any federal law that removes the requirement of the
135		-
136		-	ENR. S. B. NO. 1670 Page 4
137	254		exemption as a condition for participation by t he state in the
138	255		federal food stamp program;
139		-
140	256		13. Sales of food or food products, or any equ ipment or
141	257		supplies used in the preparation of the food or food products to or
142	258		by an organization which:
143		-
144	259		a. is exempt from taxation pursuant to the provisions of
145	260		Section 501(c)(3) of the Internal Revenue Code, 26
146	261		U.S.C., Section 501(c)(3), and which provid es and
147	262		delivers prepared meals for home consumption to
148	263		elderly or homebound persons as part of a program
149	264		commonly known as "Meals on Wheels" or "Mobile Meals",
150	265		or
151		-
152	266		b. is exempt from taxation pursuant to the provisions of
153	267		Section 501(c)(3) of the Internal R evenue Code, 26
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154	295		U.S.C., Section 501(c)(3), and which receives federal
155	296		funding pursuant to the Old er Americans Act of 1965,
156	297		as amended, for the purpose of providing nut rition
157	298		programs for the care and benefit of elderly persons;
158		-
159	299		14. a. Sales of tangible pe rsonal property or services to or
160	300		by organizations which are exempt from taxation
161	301		pursuant to the provisions of Section 501(c)(3) of the
162	302		Internal Revenue Code, 26 U.S.C ., Section 501(c)(3),
163	303		and:
164		-
165	304		(1) are primarily involved in the collection and
166	305		distribution of food and other household products
167	306		to other organizations that facilitate the
168	307		distribution of such products to the needy and
169	308		such distributee organizations are exemp t from
170	309		taxation pursuant to the provisions of Section
171	310		501(c)(3) of the Internal Revenue Code, 26
172	311		U.S.C., Section 501(c)(3), or
173		-
174	312		(2) facilitate the distribution of such products to
175	313		the needy.
176		-
177	314		b. Sales made in the course of business for profit or
178	315		savings, competing with other persons engaged in the
179		-
180		-	ENR. S. B. NO. 1670 Page 5
181	316		same or similar business shall not be exempt under
182	317		this paragraph;
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184	345		15. Sales of tangible personal property or services to
185	346		children's homes which are located on church-owned property and are
186	347		operated by organization s exempt from taxation pursuant to the
187	348		provisions of the Internal Revenue Code, 26 U.S.C., Section
188	349		501(c)(3);
189		-
190	350		16. Sales of computers, data processing equipment, related
191	351		peripherals, and telephone, telegraph or telecommun ications service
192	352		and equipment for use in a qualified aircraft maintenance or
193	353		manufacturing facility. For purposes of this paragraph, "qualified
194	354		aircraft maintenance or manufacturing facility" means a new or
195	355		expanding facility primarily engaged in aircraf t repair, building or
196	356		rebuilding whether or not on a factory basis, whose total cost of
197	357		construction exceeds the sum of Five Million Dollars ($5,000,000.00)
198	358		and which employs at least two hundred fifty (250) new full -time-
199	359		equivalent employees, as certified by the Oklahoma Employment
200	360		Security Commission, upon completion of the facility. In order to
201	361		qualify for the exemption provided for by this paragraph, the cost
202	362		of the items purchased by the qualified aircraft maintenanc e or
203	363		manufacturing facility shall e qual or exceed the sum of Two Millio n
204	364		Dollars ($2,000,000.00);
205		-
206	365		17. Sales of tangible personal property consumed or
207	366		incorporated in the construction or expansion of a qualified
208	367		aircraft maintenance or manufacturing facili ty as defined in
209	368		paragraph 16 of this section. For purposes of this pa ragraph, sales
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210	396		made to a contractor or subcontractor that has previously entered
211	397		into a contractual relationship with a qualified aircraft
212	398		maintenance or manufacturing facility for cons truction or expansion
213	399		of such a facility shall be considered sales made to a qualified
214	400		aircraft maintenance or manufacturing facility;
215		-
216	401		18. Sales of the following telecommunications services:
217		-
218	402		a. Interstate and International "800 service". "800
219	403		service" means a "telecommunications service " that
220	404		allows a caller to dial a toll-free number without
221	405		incurring a charge for the call. The service is
222	406		typically marketed under the name "800", "855", "866",
223		-
224		-	ENR. S. B. NO. 1670 Page 6
225	407		"877" and "888" toll-free calling, and any subsequent
226	408		numbers designated by the Federal Communic ations
227	409		Commission, or
228		-
229	410		b. Interstate and International "900 service". "900
230	411		service" means an inbound toll "telecommunications
231	412		service" purchased by a subscriber that allows the
232	413		subscriber's customers to call in to the sub scriber's
233	414		prerecorded announcement or live service. "900
234	415		service" does not include the charge for: collection
235	416		services provided by the seller of the
236	417		"telecommunications services" to the subscriber, or
237	418		service or product sold by the subscriber to the
238	419		subscriber's customer. The service is t ypically
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239	447		marketed under the na me "900" service, and any
240	448		subsequent numbers designated by the Federal
241	449		Communications Commission,
242		-
243	450		c. Interstate and International "private communications
244	451		service". "Private communications se rvice" means a
245	452		"telecommunications service" that entitles the
246	453		customer to exclusive or priority use of a
247	454		communications channel or group of channels between or
248	455		among termination points, regardless of the manner in
249	456		which such channel or channels are connect ed, and
250	457		includes switching capacity , extension lines, stations
251	458		and any other associated services that are provided in
252	459		connection with the use of such channel or channels,
253		-
254	460		d. "Value-added nonvoice data service". "Value-added
255	461		nonvoice data service " means a service that otherwise
256	462		meets the definition of "telecommunications services"
257	463		in which computer processing applications are used to
258	464		act on the form, content, code or protocol of the
259	465		information or data primarily for a purpose other than
260	466		transmission, convey ance, or routing,
261		-
262	467		e. Interstate and International telecommunications
263	468		service which is:
264		-
265	469		(1) rendered by a company for private use within its
266	470		organization, or
267	471
268		-	ENR. S. B. NO. 1670 Page 7
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269	497
270	498		(2) used, allocated or distributed by a company to
271	499		its affiliated group,
272		-
273	500		f. Regulatory assessments and charges, including charges
274	501		to fund the Oklahoma Universal Service Fund, the
275	502		Oklahoma Lifeline Fund and the Oklahoma High Cost
276	503		Fund, and
277		-
278	504		g. Telecommunications nonrec urring charges, including but
279	505		not limited to the installation, connection, change ,
280	506		or initiation of telecommunications serv ices which are
281	507		not associated with a retail consumer sale;
282		-
283	508		19. Sales of railroad track spikes manufactured and sold for
284	509		use in this state in the construction or repair of railroad tracks,
285	510		switches, sidings, and turnouts;
286		-
287	511		20. Sales of aircraft and aircraf t parts provided such sales
288	512		occur at a qualified aircraft ma intenance facility. As used in this
289	513		paragraph, "qualified aircraft mainten ance facility" means a
290	514		facility operated by an air common carrier , including one or more
291	515		component overhaul support build ings or structures in an area owned,
292	516		leased, or controlled by the air common carrier, at which there were
293	517		employed at least two thousand (2,000) full-time-equivalent
294	518		employees in the preceding year as certified by the Okl ahoma
295	519		Employment Security Commissio n and which is primarily related to the
296	520		fabrication, repair, alteration, modification, refurbishing,
297	521		maintenance, building, or rebuilding of commercial aircraft or
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298	549		aircraft parts used in air common carriage. For purposes of this
299	550		paragraph, "air common carrier" shall also include members of an
300	551		affiliated group as d efined by Section 1504 of the Internal Revenue
301	552		Code, 26 U.S.C., Section 1504. Beginning July 1, 2012, sales of
302	553		machinery, tools, supplies, equipment , and related tangible personal
303	554		property and services used or consumed in the repair, remodeling, or
304	555		maintenance of aircraft, aircraft engines or aircraft component
305	556		parts which occur at a qualified aircraft maintenance facility;
306		-
307	557		21. Sales of machinery and equipment p urchased and used by
308	558		persons and establishments primarily engaged in computer services
309	559		and data processing:
310		-
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313	560		a. as defined under Industrial Group Numbers 7372 and
314	561		7373 of the Standard Industrial Classification (SIC)
315	562		Manual, latest version, which derive at l east fifty
316	563		percent (50%) of their a nnual gross revenues from the
317	564		sale of a product or service t o an out-of-state buyer
318	565		or consumer, and
319		-
320	566		b. as defined under Industrial Group N umber 7374 of the
321	567		SIC Manual, latest version, which derive at least
322	568		eighty percent (80%) of their annual gross revenu es
323	569		from the sale of a product or service to an out-of-
324	570		state buyer or consumer.
325		-
326	571		Eligibility for the exemption set out in this paragraph shal l be
327	572		established, subject to review by the Tax Commission, by annually
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328	600		filing an affidavit with the Tax Commission st ating that the
329	601		facility so qualifies and such information as required by the Tax
330	602		Commission. For purposes of determining whether annual gr oss
331	603		revenues are derived from sales to out-of-state buyers or consumers,
332	604		all sales to the federal government shall be considered to be to an
333	605		out-of-state buyer or consumer;
334		-
335	606		22. Sales of prosthetic devices to an individual for use by
336	607		such individual. For purposes of this paragraph, "prosthetic
337	608		device" shall have the same meaning as pro vided in Section 1357.6 of
338	609		this title, but shall not include corrective eye glasses, contact
339	610		lenses, or hearing aids;
340		-
341	611		23. Sales of tangible personal property or services to a motion
342	612		picture or television production company to be used or consumed in
343	613		connection with an eligible production. For purposes of this
344	614		paragraph, "eligible production" means a documentary, special, music
345	615		video or a television commercial or television pro gram that will
346	616		serve as a pilot for or be a segment of an ongoing dramatic or
347	617		situation comedy series filmed or tape d for network or national or
348	618		regional syndication or a featu re-length motion picture intended for
349	619		theatrical release or for network or natio nal or regional
350	620		syndication or broadcast. The provisions of this paragraph shall
351	621		apply to sales occurring on or aft er July 1, 1996. In order to
352	622		qualify for the exemption, the motion picture or television
353	623		production company shall file any documentation an d information
354	624
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356	651		required to be submitted pursuant to rules promulgated by the Tax
357	652		Commission;
358		-
359	653		24. Sales of diesel fue l sold for consumption by commercial
360	654		vessels, barges and oth er commercial watercraft;
361		-
362	655		25. Sales of tangible personal property or services t o tax-
363	656		exempt independent nonprofit biomedical research foundations that
364	657		provide educational programs for Oklahoma sc ience students and
365	658		teachers and to tax-exempt independent no nprofit community blood
366	659		banks headquartered in this state;
367		-
368	660		26. Effective May 6, 1992, sales of wireless telecommunications
369	661		equipment to a vendor who subsequentl y transfers the equipment at no
370	662		charge or for a discounted charge to a consumer as part of a
371	663		promotional package or as an inducement to commence or continue a
372	664		contract for wireless telecommunications services;
373		-
374	665		27. Effective January 1, 1991, leases of rail transportation
375	666		cars to haul coal to coal-fired plants located in this state which
376	667		generate electric power;
377		-
378	668		28. Beginning July 1, 2005, sales of aircraft engine repairs,
379	669		modification, and replacement parts, sales of aircraft frame repairs
380	670		and modification, aircraft interior modification, a nd paint, and
381	671		sales of services employed in the repair, modi fication, and
382	672		replacement of parts of aircraft engines, aircraft frame and
383	673		interior repair and modification, and paint;
384	674
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385	701		29. Sales of materials and supplies to t he owner or operator of
386	702		a ship, motor vessel, or barge that is used in interstate or
387	703		international commerce if the materials and supplies:
388		-
389	704		a. are loaded on the ship, motor vesse l, or barge and
390	705		used in the maintenance and operation of the ship,
391	706		motor vessel, or barge, or
392		-
393	707		b. enter into and become component parts of the ship,
394	708		motor vessel, or barge;
395		-
396	709		30. Sales of tangible personal property made at estate sales at
397	710		which such property is offered for sale on the premises of the
398		-
399		-	ENR. S. B. NO. 1670 Page 10
400	711		former residence of the decedent by a person who is not required to
401	712		be licensed pursuant to the Transient Merchant Licensing Act, or who
402	713		is not otherwise required to obtain a sales tax permit for the sale
403	714		of such property pursuant to the provisions of Section 1364 of this
404	715		title; provided:
405		-
406	716		a. such sale or event may not be hel d for a period
407	717		exceeding three (3) consecutive days,
408		-
409	718		b. the sale must be conducted within six (6) months of
410	719		the date of death of the decedent, an d
411		-
412	720		c. the exemption allowed by this paragraph shall not be
413	721		allowed for property that was not part of the
414	722		decedent's estate;
415		-
416	723		31. Beginning January 1, 2004, sales of electri city and
417	724		associated delivery and transmission services, when sold exclusively
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418	752		for use by an oil and gas operator for reservoir dewatering projects
419	753		and associated operations commencing on or after July 1, 2003, in
420	754		which the initial water-to-oil ratio is greater than or equal to
421	755		five-to-one water-to-oil, and such oil and gas development proj ects
422	756		have been classified by the Corporation Commission as a reservoir
423	757		dewatering unit;
424		-
425	758		32. Sales of prewritte n computer software that is delivered
426	759		electronically. For p urposes of this paragraph, "delivered
427	760		electronically" means delivered to the purchase r by means other than
428	761		tangible storage media;
429		-
430	762		33. Sales of modular dwelling units when built at a production
431	763		facility and moved in whole or in parts, to be assembled on -site,
432	764		and permanently affixed to the real property and used for
433	765		residential or commerc ial purposes. The exemption provided by this
434	766		paragraph shall equal forty -five percent (45%) of the total sales
435	767		price of the modular dwelling unit. For purposes of this p aragraph,
436	768		"modular dwelling unit" means a structure that is not subject to the
437	769		motor vehicle excise tax imposed pursuant to Section 2103 of this
438	770		title;
439		-
440	771		34. Sales of tangible personal property or services to:
441		-
442		-
443		-	ENR. S. B. NO. 1670 Page 11
444	772		a. persons who are residents of Oklahoma and ha ve been
445	773		honorably discharged from active service in any branch
446	774		of the Armed Forces of the United States or Oklahoma
447	775		National Guard and who have been certified by the
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448	803		United States Department of Ve terans Affairs or its
449	804		successor to be in receipt of disabili ty compensation
450	805		at the one-hundred-percent rate and the disability
451	806		shall be permanent and have been sustained through
452	807		military action or accident or resulting fr om disease
453	808		contracted while in such active service and registered
454	809		with the veterans registry cr eated by the Oklahoma
455	810		Department of Veterans Affairs; provided, that if the
456	811		veteran received the sales tax exemption prior to
457	812		November 1, 2020, he or she shall b e required to
458	813		register with the vet erans registry prior to July 1,
459	814		2023, in order to remain qua lified, or
460		-
461	815		b. the surviving spouse of the person in subparagraph a
462	816		of this paragraph if the person is deceased and the
463	817		spouse has not remarried and the surviving spouse of a
464	818		person who is determined by the United States
465	819		Department of Defense or any branch of the United
466	820		States military to have died while in the line of duty
467	821		if the spouse has not remarried . Sales for the
468	822		benefit of an eligible person to a spouse of the
469	823		eligible person or to a member of the household in
470	824		which the eligible person resid es and who is
471	825		authorized to make purchases on the person's behalf,
472	826		when such eligible pers on is not present at the sale,
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	853	+
473	854		shall also be exempt for purpose s of this paragraph.
474	855		The Oklahoma Tax Commission s hall issue a separate
475	856		exemption card to a spouse of an eligible person or to
476	857		a member of the household in which the eligible person
477	858		resides who is authorized to make purchases on the
478	859		person's behalf, if requested by the eligible person.
479	860		Sales qualifying for the exemption authorized by this
480	861		paragraph shall not exceed Twenty-five Thousand
481	862		Dollars ($25,000.00) per year per individual while the
482	863		disabled veteran is living. Sales qualifying for the
483	864		exemption authorized by this paragraph shall not
484	865		exceed One Thousand Dollars ($1,000.00) per year for
485	866		an unremarried surviving spouse. Upon request of the
486		-
487		-	ENR. S. B. NO. 1670 Page 12
488	867		Tax Commission, a person asserting or claiming th e
489	868		exemption authorized by this paragraph shall provide a
490	869		statement, executed under oath, that the total sales
491	870		amounts for which the exemption is applicable have not
492	871		exceeded Twenty-five Thousand Dollars ($25,000.00) per
493	872		year per living disabled veteran or One Thousand
494	873		Dollars ($1,000.00) per year for an unremarried
495	874		surviving spouse. If the amount of such exempt sales
496	875		exceeds such amount, the sales tax in excess of the
497	876		authorized amount shall be treated as a direct sales
498	877		tax liability and may be recovered b y the Tax
	878	+
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499	905		Commission in the same manner provided by law for
500	906		other taxes, including penalty and interest. The Tax
501	907		Commission shall promulgate any rules necessary to
502	908		implement the provisions of this paragraph, which
503	909		shall include rules providing for the dis closure of
504	910		information about persons eligible for the exemption
505	911		authorized in this paragraph to the Oklahoma
506	912		Department of Veteran's Affairs, as authorized in
507	913		Section 205 of this title;
508		-
509	914		35. Sales of electricity to the operator, specifically
510	915		designated by the Corporation Commission, of a spacing unit or lease
511	916		from which oil is produced or attempted to be produced usin g
512	917		enhanced recovery methods , including, but not lim ited to, increased
513	918		pressure in a producing formation through the use of water or
514	919		saltwater if the electrical usage is associated with and necessary
515	920		for the operation of equipment required to inject or circ ulate
516	921		fluids in a producing formation for the purpo se of forcing oil or
517	922		petroleum into a wellbore for eventual recovery and production from
518	923		the wellhead. In order to be eligible for the sales tax exempti on
519	924		authorized by this paragraph, the total content o f oil recovered
520	925		after the use of enhanced recovery methods shall not exceed one
521	926		percent (1%) by volume. The exemption authorized by this para graph
522	927		shall be applicable only to the state sales tax rate and shall not
523	928		be applicable to any county or municipal sales tax rate;
524	929
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525	956		36. Sales of intrastate charter a nd tour bus transportation.
526	957		As used in this paragraph, "intrastate charter and tour bus
527	958		transportation" means the transportation of persons from one
528	959		location in this state to another location in this state in a motor
529	960		vehicle which has been constructed in such a manner that it may
530		-
531		-	ENR. S. B. NO. 1670 Page 13
532	961		lawfully carry more than eighteen persons, and which is ordinarily
533	962		used or rented to carry persons for compensation. Provid ed, this
534	963		exemption shall not apply to regularly schedule d bus transportation
535	964		for the general public;
536		-
537	965		37. Sales of vitamins, minerals, and dietary supplements by a
538	966		licensed chiropractor to a person w ho is the patient of such
539	967		chiropractor at the physical loc ation where the chiropractor
540	968		provides chiropractic care or services to such patient. The
541	969		provisions of this paragraph shall not be applicable to any drug,
542	970		medicine, or substance for which a prescrip tion by a licensed
543	971		physician is required;
544		-
545	972		38. Sales of goods, wares, merchandise, tangible personal
546	973		property, machinery, and equipment to a web search portal loca ted in
547	974		this state which derives at least eighty percent (80%) of its annual
548	975		gross revenue from the sale of a product or service to an out -of-
549	976		state buyer or consumer. For purposes of this paragraph, "web
550	977		search portal" means an establishment classified und er NAICS code
551	978		519130 which operates websites that use a search engine to generate
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	1005	+
552	1006		and maintain extensive databases of Internet addresses and content
553	1007		in an easily searchable format;
554		-
555	1008		39. Sales of tangible p ersonal property consumed or
556	1009		incorporated in the c onstruction or expansion of a facility for a
557	1010		corporation organized under Section 437 et seq. of Title 18 of the
558	1011		Oklahoma Statutes as a rural electric coo perative. For purposes of
559	1012		this paragraph, sales made to a contractor or subcontractor that has
560	1013		previously entered into a contractual relationship with a rural
561	1014		electric cooperative for construction or expansion of a facility
562	1015		shall be considered sales made to a rural electric cooperative;
563		-
564	1016		40. Sales of tangib le personal property or services to a
565	1017		business primarily engaged in the repair of consumer electronic
566	1018		goods including, but not limited to, cell p hones, compact disc
567	1019		players, personal computers, MP3 pla yers, digital devices for the
568	1020		storage and retrieval of information through hard -wired or wireless
569	1021		computer or Internet connections, if the devices are sold to the
570	1022		business by the original manufacturer of such devices and the
571	1023		devices are repaired, refitted or refurbished for sale by the entity
572	1024		qualifying for the exemption authorized by this paragraph directly
573		-
574		-	ENR. S. B. NO. 1670 Page 14
575	1025		to retail consumers or if the devices are sold to another business
576	1026		entity for sale to retail co nsumers;
577		-
578	1027		41. On or after July 1, 2019, and prior to Ju ly 1, 2024, sales
579	1028		or leases of rolling stock when sold o r leased by the manufacturer,
580	1029		regardless of whether the purchaser is a public services corporation
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581	1057		engaged in business as a common carrier of pro perty or passengers by
582	1058		railway, for use or consumption by a common carrier directly in the
583	1059		rendition of public service. For purposes of this paragraph,
584	1060		"rolling stock" means locomotives, autocars, and railroad cars and
585	1061		"sales or leases" includes railroad car maintenance and retrofitting
586	1062		of railroad cars for th eir further use only on the railways; and
587		-
588	1063		42. Sales of gold, silver, platinum, palladium or other bull ion
589	1064		items such as coins and bars and legal tender of any nation, which
590	1065		legal tender is sold accord ing to its value as precious metal or as
591	1066		an investment. As used in the paragraph, "bullion" means any
592	1067		precious metal including, but not limited to, gold, sil ver,
593	1068		platinum, and palladium, that is in such a state or condition that
594	1069		its value depends upon its precious metal content and not its form.
595	1070		The exemption authorized by this paragraph shall not apply to
596	1071		fabricated metals that have been processed or manufact ured for
597	1072		artistic use or as jewelry.
598		-
599	1073		SECTION 2. It being immediately necessary for the preservation
600	1074		of the public peace, health or safety, an emergency is hereby
601	1075		declared to exist, by reason whereof this act shall take effect and
602	1076		be in full force from and after its passage and approval.
603	1077
604		-
605		-	ENR. S. B. NO. 1670 Page 15
606		-	Passed the Senate the 14th day of March, 2022.
607		-
608		-
609		-
610		-	Presiding Officer of the Senate
611		-
612		-
613		-	Passed the House of Representative s the 28th day of April, 2022.
614		-
615		-
616		-
617		-	Presiding Officer of the House
618		-	of Representatives
619		-
620		-	OFFICE OF THE GOVERNOR
621		-	Received by the Office of the Governor this _______ _____________
622		-	day of _________________ __, 20_______, at _______ o'clock _______ M.
623		-	By: _______________________________ __
624		-	Approved by the Governor of the State of Oklahoma this _____ ____
625		-	day of _________________ __, 20_______, at _______ o'clock _______ M.
626		-
627		-	_________________________________
628		-	Governor of the State of Oklahoma
629		-
630		-
631		-	OFFICE OF THE SECRETAR Y OF STATE
632		-	Received by the Office of the Secretary of State this _______ ___
633		-	day of __________________, 20 _______, at _______ o'clock _______ M.
634		-	By: _______________________________ __
	1078	+	COMMITTEE REPORT BY: COMMITTEE ON APPROPRIATIONS AND BUDGET , dated
	1079	+	04/14/2022 - DO PASS, As Coauthored.