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ENGROSSED SENATE
BILL NO. 213 By: Burns and Jett of the
Senate
and
Dempsey of the House
An Act relating to sales tax; amending 68 O.S. 2011,
Section 1357, as last amended by S ection 10, Chapter
229, O.S.L. 2017 (68 O.S. Supp. 2020, Section 1357),
which relates to sales tax exemptions; exempting
certain equipment used for certain purpose for
specified years; and providing an effective dat e.
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. AMENDATORY 68 O.S. 2011, Section 1357, as
last amended by Section 10, Chapter 229, O.S.L. 2017 (68 O.S. Supp.
2020, Section 1357), is amended to read as follows:
Section 1357. Exemptions – General.
There are hereby specifically exempted from the tax l evied by
the Oklahoma Sales Tax Code:
1. Transportation of school pupils to and from elementary
schools or high schools in moto r or other vehicles;
2. Transportation of persons where the fare of each person does
not exceed One Dollar ($1.00), or local tr ansportation of persons
within the corporate limits of a municipality except by taxicabs;
3. Sales for resale to persons engage d in the business of
reselling the articles purchased, whether wit hin or without the
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state, provided that such sales to resident s of this state are made
to persons to whom sales tax permits have been issued as provided in
the Oklahoma Sales Tax Code. This exemption shall not apply to the
sales of articles made to person s holding permits when such persons
purchase items for their u se and which they are not regularly
engaged in the business of reselling; neither shall this exemption
apply to sales of tangibl e personal property to peddlers, solicitors
and other salespersons who do not have an established place of
business and a sales tax permit. The exemption provided by this
paragraph shall apply to sales of motor fuel or diesel fuel to a
Group Five vendor, but the use of such motor fuel or diesel fuel by
the Group Five vendor shall not be exempt from the tax levied by the
Oklahoma Sales Tax Code. The purchase of motor fuel or diesel fuel
is exempt from sales tax when the motor fuel is for shipment outside
this state and consumed by a common carrier by rail in the conduct
of its business. The sales tax shall apply to the purchase of motor
fuel or diesel fuel in Oklahoma by a common carrier by rail when
such motor fuel is purchased for fueling, within this st ate, of any
locomotive or other motorized flanged wheel equipment;
4. Sales of advertising space in newspapers and periodicals;
5. Sales of programs relating to sporting and entertainment
events, and sales of advertising on billboards (including signage,
posters, panels, marquees, or on other similar surfaces, whether
indoors or outdoors) or in programs relating to sporting and
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entertainment events, and sales of any advertising, to be displayed
at or in connection with a sporting event, via the Internet,
electronic display devices, or through public address or broadcast
systems. The exemption authorized by this paragraph shall be
effective for all sales made on or after January 1, 2001;
6. Sales of any advertising, other than the advertising
described by paragraph 5 of this section, via the Internet,
electronic display devices, or through the electronic media,
including radio, public address or broadcast systems, television
(whether through closed circuit broadcasting systems or otherwise),
and cable and satellite television, and the servicing of any
advertising devices;
7. Eggs, feed, supplies, machinery and equipment purchased by
persons regularly engaged in the business of raising worms, fish,
any insect or any other form of terrestrial or aquatic anim al life
and used for the purpose of raising same for marketing. T his
exemption shall only be granted and extended to the purcha ser when
the items are to be used and in fact are used in the raising of
animal life as set out above. Each purchaser shall cer tify, in
writing, on the invoice or sales ticket retained by the v endor that
the purchaser is regularly engaged in the business of raising such
animal life and that the items purchased will be used only in such
business. The vendor shall certify to the Ok lahoma Tax Commission
that the price of the items has been reduced to grant the full
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benefit of the exemption. Violation hereof by the purchaser or
vendor shall be a misdemeanor;
8. Sale of natural or artificial gas and electricity, and
associated delivery or transmission services, when sold exclusively
for residential use. Provided, this exemption shall not apply to
any sales tax levied by a city or town, or a county, or any other
jurisdiction in this state;
9. In addition to the exemptions authorized by Section 1357.6
of this title, sales of drugs sold pursuant to a prescription
written for the treatment of human beings by a p erson licensed to
prescribe the drugs, and sales of insulin and medical oxygen.
Provided, this exemption shall not apply to ove r-the-counter drugs;
10. Transfers of title or possession of empt y, partially
filled, or filled returnable oil and chemical dru ms to any person
who is not regularly engaged in the business of selling, reselling
or otherwise transferring empty, partially f illed, or filled
returnable oil drums;
11. Sales of one-way utensils, paper napkins, paper cups,
disposable hot containers and other one-way carry out materials to a
vendor of meals or beverages;
12. Sales of food or food products for home consumption wh ich
are purchased in whole or in part with coupons issued pursuant to
the federal food stamp program as authorized by Sections 2 011
through 2029 of Title 7 of the United States Code, as to that
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portion purchased with such coupons. The exemption provided f or
such sales shall be inapplicable to such sales upon the effecti ve
date of any federal law that removes the requirement of the
exemption as a condition for participation by the state in the
federal food stamp program;
13. Sales of food or food products, or any equipment or
supplies used in the preparation of the food or food products to or
by an organization which:
a. is exempt from taxation pursuant to the provisions of
Section 501(c)(3) of the Internal Revenue Code, 26
U.S.C., Section 501(c)(3), and wh ich provides and
delivers prepared meals for home consumption to
elderly or homebound persons as part of a program
commonly known as “Meals on Wheels” or “Mobile Meals”,
or
b. is exempt from taxation pursuant to the provisions of
Section 501(c)(3) of the I nternal Revenue Code, 26
U.S.C., Section 501(c)(3), and which rece ives federal
funding pursuant to the Older Americans Act of 19 65,
as amended, for the purpose of providing nutrition
programs for the care and benefit of elderly persons;
14. a. Sales of tangible personal property or services to or
by organizations which a re exempt from taxation
pursuant to the provisions of Section 501(c)(3) of the
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Internal Revenue Code, 26 U.S.C., Section 501(c)(3),
and:
(1) are primarily involved in the collection and
distribution of food and other household products
to other organizatio ns that facilitate the
distribution of such products to the ne edy and
such distributee organizations are exempt from
taxation pursuant to the provisions of Section
501(c)(3) of the Internal Revenue Code, 26
U.S.C., Section 501(c)(3), or
(2) facilitate the distribution of such products to
the needy.
b. Sales made in the course of business for profit or
savings, competing with other persons engaged in the
same or similar business shall not be e xempt under
this paragraph;
15. Sales of tangible personal proper ty or services to
children’s homes which are located on church -owned property and are
operated by organizations exempt from taxation pursuant to the
provisions of the Internal Revenue Code, 26 U.S.C., Section
501(c)(3);
16. Sales of computers, data proces sing equipment, related
peripherals and telephone, telegraph o r telecommunications service
and equipment for use in a qualified aircraft maintenance or
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manufacturing facility. For purposes of this paragraph, “qualified
aircraft maintenance or manufacturin g facility” means a new or
expanding facility primarily engage d in aircraft repair, building or
rebuilding whether or not on a factory basis, whose total cost of
construction exceeds the sum of Five Million Dollars ($5,000,000.00)
and which employs at leas t two hundred fifty (250) new full-time-
equivalent employees, as certified by the Oklahoma Employment
Security Commission, upon completion of the facility. In order to
qualify for the exemp tion provided for by this paragraph, the cost
of the items purchas ed by the qualified aircraft maintenance or
manufacturing facility shall equal or exceed the sum of Two Million
Dollars ($2,000,000.00);
17. Sales of tangible personal property consumed or
incorporated in the construction or expansion of a qualified
aircraft maintenance or manufacturing facility as defined in
paragraph 16 of this section. For purposes of this paragraph, sales
made to a contractor or subcontractor that has previously entered
into a contractual relationship with a qualified aircraft
maintenance or manufacturing facility for construction or expansion
of such a facility shall be considered sales made to a qualified
aircraft maintenance or manufacturing facility;
18. Sales of the following telecommunications services:
a. Interstate and Interna tional “800 service”. “800
service” means a “telecommunications service” that
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allows a caller to dial a toll -free number without
incurring a charge for the call. The service is
typically marketed under the name “800”, “855”, “866”,
“877”, and “888” toll-free calling, and any subsequent
numbers designated by the Fed eral Communications
Commission, or
b. Interstate and International “900 service”. “900
service” means an inbound toll “telecommunications
service” purchased by a subscriber that allows the
subscriber’s customers to call in to the subscriber ’s
prerecorded announcement or live service. “900
service” does not include the charge for: collection
services provided by the seller of the
“telecommunications services” to the subscriber, or
service or product sold by the subscriber to the
subscriber’s customer. The service is typically
marketed under the name “900 service”, and any
subsequent numbers designated by the Federal
Communications Commission,
c. Interstate and International “private communicatio ns
service”. “Private communications service ” means a
“telecommunications service” that entitles the
customer to exclusive or priority use of a
communications channel or group of channels b etween or
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among termination points, regardless of the manner in
which such channel or channels are connected, and
includes switching capacity, extension lines,
stations, and any other associated services that are
provided in connection with the use of such channel or
channels,
d. “Value-added nonvoice data service ”. “Value-added
nonvoice data service” means a service that otherwis e
meets the definition of “telecommunications services ”
in which computer processing applications are used to
act on the form, content, code, or protocol of the
information or data primarily for a purpose other than
transmission, conveyance or routing,
e. Interstate and International telecommunications
service which is:
(1) rendered by a company for private use within its
organization, or
(2) used, allocated, or distributed by a company to
its affiliated group,
f. Regulatory assessments and charges, includi ng charges
to fund the Oklahoma Universal Service Fund, the
Oklahoma Lifeline Fund and the Oklahoma High Cost
Fund, and
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g. Telecommunications nonrecurring charges, including but
not limited to the installation, connection, change or
initiation of telecommu nications services which are
not associated with a retail consumer sale;
19. Sales of railroad track spikes manufactured and so ld for
use in this state in the construction or repair of railroad tracks,
switches, sidings and turnouts;
20. Sales of aircraf t and aircraft parts provided such sales
occur at a qualified aircraft maintenance facility. As used in this
paragraph, “qualified aircraft maintenance facility” means a
facility operated by an air common carrier, including one or more
component overhaul support buildings or structures in an area owned,
leased or controlled by the air common carrier, at which there were
employed at least two thousand (2,000) full-time-equivalent
employees in the preceding year as certified by the Oklahoma
Employment Security Commission and which is primarily related to the
fabrication, repair, alteration, modification, refurbishing,
maintenance, building or rebuilding of commercial aircraft or
aircraft parts used in air common carriage. For purposes of this
paragraph, “air common carrier” shall also include members of an
affiliated group as defined by Section 1504 of the Internal Revenue
Code, 26 U.S.C., Section 1504. Beginning July 1, 2012, sales of
machinery, tools, supplies, equipment and related tangible personal
property and services used or consumed in the repair, remodeling or
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maintenance of aircraft, aircraft engines, or aircraft component
parts which occur at a qualified aircraft maintenance facility;
21. Sales of machinery and equipment purchased and used by
persons and establishments primarily engaged in computer services
and data processing:
a. as defined under Industrial Group Numbers 7372 and
7373 of the Standard Industrial Classification (SIC)
Manual, latest version, which derive at least fifty
percent (50%) of their annual gross revenues from the
sale of a product or service to an out -of-state buyer
or consumer, and
b. as defined under Industrial Group Number 7374 of the
SIC Manual, latest version, which derive at least
eighty percent (80%) of their annual gr oss revenues
from the sale of a product or service to an out -of-
state buyer or consumer.
Eligibility for the exemption set out i n this paragraph shall be
established, subject to review by the Ta x Commission, by annually
filing an affidavit with the Tax Com mission stating that the
facility so qualifies and such information as required by the Tax
Commission. For purposes of determin ing whether annual gross
revenues are derived from sales to out -of-state buyers or consumers,
all sales to the federal governmen t shall be considered to be to an
out-of-state buyer or consumer;
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22. Sales of prosthetic devices to an individual for use by
such individual. For purposes of this paragraph, “prosthetic
device” shall have the same meaning as provided in Section 1357.6 o f
this title, but shall not include corrective eye glasses, contact
lenses or hearing aids;
23. Sales of tangible personal prop erty or services to a motion
picture or television production comp any to be used or consumed in
connection with an eligible prod uction. For purposes of this
paragraph, “eligible production” means a documentary, special, music
video, or a television commer cial or television program that will
serve as a pilot for or be a segment of an ongoing dramatic or
situation comedy series film ed or taped for network or national or
regional syndication or a feature -length motion picture intended for
theatrical release o r for network or national or regional
syndication or broadcast. T he provisions of this paragraph shall
apply to sales occurring on or after July 1, 1996. In order to
qualify for the exemption, the motion picture or television
production company shall fil e any documentation and information
required to be submitted pursu ant to rules promulgated by the Tax
Commission;
24. Sales of diesel fuel sold for consumption by commercial
vessels, barges and other commercial watercraft;
25. Sales of tangible personal property or services to tax-
exempt independent nonprofit biomedica l research foundations that
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provide educational programs for O klahoma science students and
teachers and to tax-exempt independent nonprofit community blood
banks headquartered in this state;
26. Effective May 6, 1992, sales of wireless telecommunications
equipment to a vendor who subsequently transfers the equipment at no
charge or for a discounted charge to a consumer as part of a
promotional package or as an inducement to commence or conti nue a
contract for wireless telecommunications services;
27. Effective January 1, 1991, leases of rail transportation
cars to haul coal to coal-fired plants located in this state which
generate electric power;
28. Beginning July 1, 2005, sales of aircraf t engine repairs,
modification, and replacement parts, sales of ai rcraft frame repairs
and modification, aircraft interior modif ication, and paint, and
sales of services employed in the repair, modification and
replacement of parts of aircraft engines, air craft frame and
interior repair and modification, and paint;
29. Sales of materials and supplies to the owner or operator of
a ship, motor vessel or barge that is used in interstate or
international commerce if the materials and supplies:
a. are loaded on the ship, motor vessel or barge and used
in the maintenance and o peration of the ship, motor
vessel or barge, or
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b. enter into and become component parts of the ship,
motor vessel or barge;
30. Sales of tangible personal property made at estate sales at
which such property is offered for sale on the premises of the
former residence of the decedent by a person who is not required to
be licensed pursuant to the Transient Merchant Licensing Act, or who
is not otherwise required to obtain a sales tax permit f or the sale
of such property pursuant to the provisions of Section 1364 of this
title; provided:
a. such sale or event may not b e held for a period
exceeding three (3) consecutive days,
b. the sale must be conducted within six (6) months of
the date of death of the decedent, and
c. the exemption allowed by this paragraph shall not be
allowed for property that was not part of the
decedent’s estate;
31. Beginning January 1, 2004, sales of electricity and
associated delivery and transmission services, when so ld exclusively
for use by an oil and gas operator for reservoir de watering projects
and associated operations commencing on or a fter July 1, 2003, in
which the initial water -to-oil ratio is greater than or equal to
five-to-one water-to-oil, and such oil an d gas development projects
have been classified by the Corporation Commission as a reservoir
dewatering unit;
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32. Sales of prewritten computer software that is delivered
electronically. For purposes of this paragraph, “delivered
electronically” means delivered to the purchaser by means other than
tangible storage media ;
33. Sales of modular dwelling units when built at a product ion
facility and moved in whole or in parts, to be assembled on -site,
and permanently affixed to the real property and used for
residential or commercial purposes. The exemption provided by thi s
paragraph shall equal forty-five percent (45%) of the total sales
price of the modular dwelling unit. For purposes of this paragraph,
“modular dwelling unit ” means a structure that is not subject to the
motor vehicle excise tax imposed pursuant to Secti on 2103 of this
title;
34. Sales of tangible personal propert y or services to:
a. persons who are residents of Oklahoma and have been
honorably discharged from active service in any branch
of the Armed Forces of the United States or Oklahoma
National Guard and who have been certified by the
United States Department of Veterans Affairs or its
successor to be in receipt of disability compensation
at the one-hundred-percent rate and the disabil ity
shall be permanent and have been sustained through
military action or accident or resulting from disease
contracted while in such active service and registered
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with the veterans registry created by the Oklahoma
Department of Veterans Affairs; provided, that if the
veteran has previously received the sales tax
exemption pursuant to this subparagraph, no
registration with the vet erans registry shall be
required, or
b. the surviving spouse of the person in subparagraph a
of this paragraph if the person is deceased and the
spouse has not remarried. Sales for the benefit of an
eligible person to a spouse of the eligible person or
to a member of the household in which the eligible
person resides and who is authorized to make purchases
on the person’s behalf, when such eligible person is
not present at the sale, shall also b e exempt for
purposes of this paragraph. The Oklahoma Tax
Commission shall issue a separate exemption card to a
spouse of an eligible person or to a member of the
household in which the eli gible person resides who is
authorized to make purchases on the pe rson’s behalf,
if requested by the eligible person. Sales qua lifying
for the exemption authorized by this paragraph shall
not exceed Twenty-five Thousand Dollars ($25,000.00)
per year per individual while the disabled veteran is
living. Sales qualifying for the exemption authorized
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by this paragraph shall not excee d One Thousand
Dollars ($1,000.00) per year for an unremarried
surviving spouse. Upon request of the Tax Commission,
a person asserting or claiming the exemption
authorized by this paragraph sh all provide a
statement, executed under oath, that the total s ales
amounts for which the exemption is applicable have not
exceeded Twenty-five Thousand Dollars ($25,000.00) per
year per living disabled veteran or One Thousand
Dollars ($1,000.00) per year f or an unremarried
surviving spouse. If the amount of such exe mpt sales
exceeds such amount, the sales tax in excess of the
authorized amount shall be treated as a direct sales
tax liability and may be recovered by the Tax
Commission in the same manner pro vided by law for
other taxes, including penalty and interest. The Tax
Commission shall promulgate any rules necessary to
implement the provisions of this section;
35. Sales of electricity to the operator, specifically
designated by the Corporation Commis sion, of a spacing unit or lease
from which oil is produced or attempted to be produced using
enhanced recovery methods, including, but not limited to, increased
pressure in a producing form ation through the use of water or
saltwater if the electrical usag e is associated with and necessary
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for the operation of equipm ent required to inject or circulate
fluids in a producing formation for the purpose of forcing oil or
petroleum into a wellbore for eventual recovery and production from
the wellhead. In order to be eligible for the sales tax exemption
authorized by this paragraph, the total content of oil recovered
after the use of enhanced recovery methods shall not exceed one
percent (1%) by volume. The exemption authorized by this paragraph
shall be applicable only to the state sales tax rate and shall not
be applicable to any county or municipal sales tax rate;
36. Sales of intrastate charter and tour bus transportation.
As used in this paragraph, “intrastate charter and tour bus
transportation” means the transportation of persons from one
location in this state to another location in this state in a motor
vehicle which has been constructed in such a manner that it may
lawfully carry more th an eighteen persons, and which is ordinarily
used or rented to car ry persons for compensation. Provided, this
exemption shall not apply to regularly scheduled bus transportation
for the general public;
37. Sales of vitamins, minerals and dietary suppleme nts by a
licensed chiropractor to a person who is the patient of s uch
chiropractor at the physical location where the chiropract or
provides chiropractic care or services to such patient. The
provisions of this paragraph shall not be applicable to any drug ,
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medicine or substance for which a prescription by a licensed
physician is required;
38. Sales of goods, wares, merchandise, t angible personal
property, machinery and equipment to a web search portal located in
this state which derives at least eighty pe rcent (80%) of its annual
gross revenue from the sale of a product or service to an out-of-
state buyer or consumer. For purpose s of this paragraph, “web
search portal” means an establishment classified under NAICS code
519130 which operates websites that use a search engine to generate
and maintain extensive databases o f Internet addresses and content
in an easily searchable forma t;
39. Sales of tangible personal property consumed or
incorporated in the construction or expansion of a facility for a
corporation organized under Section 437 et seq. of Title 18 of the
Oklahoma Statutes as a rural electric cooperative. For purposes of
this paragraph, sales made to a contractor or subcontractor that has
previously entered into a contractual relationship with a rural
electric cooperative for construction or expansion of a faci lity
shall be considered sales made to a rural electric cooper ative;
40. Sales of tangible personal property or services to a
business primarily engaged in the repair of consumer electronic
goods, including, but not limited to, cell phones, compact disc
players, personal computers, MP3 players, digital devices for t he
storage and retrieval of information through hard -wired or wireless
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computer or Internet connections, if the devices are sold to the
business by the original manufacturer of such devices and the
devices are repaired, refitted or refurbished for sale by the entity
qualifying for the exemption authorized by this paragraph directly
to retail consumers or if the devices are sold to another business
entity for sale to retail consumers;
41. Before July 1, 2019, sales of rolling stock when sold or
leased by the manufacturer, regardless of whether the purchaser is a
public services corporation engaged in business as a common carrier
of property or passengers by railway, for use or consumption by a
common carrier directly in the rendition of public service. For
purposes of this paragraph, “rolling stock” means locomotives,
autocars and railroad cars; and
42. Sales of gold, silver, plati num, palladium or other bullion
items such as coins and bars and l egal tender of any nation, which
legal tender is sold accordin g to its value as precious metal or as
an investment. As used in the paragraph, “bullion” means any
precious metal, including, but not limited to, gold, silver,
platinum and palladium, that is in such a state or condition that
its value depends upon its p recious metal content and not its form.
The exemption authorized by this paragraph shall not apply to
fabricated metals that ha ve been processed or manufactured for
artistic use or as jewelry ; and
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24
43. For tax years 2022 through 2027, sales of commercial
forestry service equipment, limited to forwarders, feller bunchers,
track skidders, wheeled skidders, hyd raulic excavators, delimbers,
soil compactors and sk id steer loaders, to businesses engag ed in
logging, timber and tree farming.
SECTION 2. This act shall become effective November 1, 2021.
Passed the Senate the 2nd day of March, 2021.
Presiding Officer of the Senate
Passed the House of Representatives the ____ day of __________,
2021.
Presiding Officer of the House
of Representatives