OK
Oklahoma Senate Bill SB236

Oklahoma 2022 Regular Session

Oklahoma Senate Bill SB236 Compare Versions

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3+ENGR. H. A. to ENGR. S. B. NO. 236 Page 1 1
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28+ENGROSSED HOUSE AMENDME NTS
29+ TO
30+ENGROSSED SENATE BILL NO . 236 By: Standridge of the Senate
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32+ and
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34+ Rosecrants of the House
135
236
337
4-An Act
5-ENROLLED SENATE
38+
39+
40+An Act relating to sales tax exemption; amending 68
41+O.S. 2011, Section 1356, as last amended by Section
42+1, Chapter 413, O.S.L . 2019 (68 O.S. Supp. 2020,
43+Section 1356), which relates to exemptions; exempting
44+certain sales to organization involved in specified
45+philanthropic program; and providing an effective
46+date.
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52+AMENDMENT NO. 1. Page 1, Lines 6 through 9, strike the titl e to
53+read:
54+
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56+"[ sales tax exemption – exempting certain sales to
57+organization involved in specified philanthropic
58+program – effective date ]"
59+
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61+AMENDMENT NO. 2. Page 1, Line 12, strike the enacting clause
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90+Passed the House of Representatives the 21st day of April, 2021.
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96+Presiding Officer of the House of
97+ Representatives
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100+Passed the Senate the ____ day of __________, 2021.
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106+Presiding Officer of the Senate
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134+ENGROSSED SENATE
6135 BILL NO. 236 By: Standridge of the Senate
7136
8137 and
9138
10139 Rosecrants of the House
11140
12141
13142
14143
15144 An Act relating to sales tax exemption; amending 68
16-O.S. 2011, Section 1356, as la st amended by Section 1
17-of Enrolled House Bill No. 1935 of the 1st Session of
18-the 58th Oklahoma Legislature, which relates to
19-exemptions; exempting certain sales to organization
20-involved in specifie d philanthropic program; and
21-providing an effective date.
145+O.S. 2011, Section 1356, as last amended by Section
146+1, Chapter 413, O.S.L. 2019 (68 O.S. Supp. 2020,
147+Section 1356), which relates to exemptions; exempting
148+certain sales to organization involved in specified
149+philanthropic program; and providing an effective
150+date.
22151
23152
24153
25154
26155
27-SUBJECT: Sales tax exemption
28-
29156 BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
30-
31157 SECTION 1. AMENDATORY 68 O.S. 2011, Section 1356, as
32-last amended by Section 1 of Enrolled House Bill No. 1935 of the 1st
33-Session of the 58th Oklahoma Legislature , is amended to read as
34-follows:
35-
158+last amended by Section 1, Chapter 413, O.S.L. 20 19 (68 O.S. Supp.
159+2020, Section 1356), is amended to read as follows:
36160 Section 1356. Exemptions - Governmental and nonprofit entities.
37-
38161 There are hereby specifically exempted from the tax levied by
39162 Section 1350 et seq. of this title:
40-
41163 1. Sale of tangible pe rsonal property or services to the United
42164 States government or to the State of Oklahoma, any political
43165 subdivision of this state or any agency of a political subdivision
44166 of this state; provided, all sales to contractors in connection with
45167 the performance of any contract with the United States government,
46168 State of Oklahoma or any of its political subdivisions shall not be
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49195 exempted from the tax levied by Section 1350 et seq. of this title,
50196 except as hereinafter provided;
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52197 2. Sales of property to agents appoin ted by or under contract
53198 with agencies or instrumentalities of the United States government
54199 if ownership and possession of such property transfers immediately
55200 to the United States government;
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57201 3. Sales of property to agents appointed by or under contract
58202 with a political subdivision of this state if the sale of such
59203 property is associated with the development of a qualified federal
60204 facility, as provided in the Oklahoma Federal Facilities Development
61205 Act, and if ownership and possession of such property tran sfers
62206 immediately to the political subdivision or the state;
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64207 4. Sales made directly by county, district or state fair
65208 authorities of this state, upon the premises of the fair authority,
66209 for the sole benefit of the fair authority or sales of admission
67210 tickets to such fairs or fair events at any location in the state
68211 authorized by county, district or state fair authorities; provided,
69212 the exemption provided by this paragraph for admission tickets to
70213 fair events shall apply only to any portion of the admission price
71214 that is retained by or distributed to the fair authority. As used
72215 in this paragraph, “fair event” shall be limited to an event held on
73216 the premises of the fair authority in conjunction with and during
74217 the time period of a county, district or state fair;
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76244 5. Sale of food in cafeterias or lunch rooms of elementary
77245 schools, high schools, colleges or universities which are operated
78246 primarily for teachers and pupils and are not operated primarily for
79247 the public or for profit;
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81248 6. Dues paid to fraternal, religious, civic, charitable or
82249 educational societies or organizations by regular members thereof,
83250 provided, such societies or organizations operate under what is
84251 commonly termed the lodge plan or system, and provided such
85252 societies or organizations do not operate for a profit which inures
86253 to the benefit of any individual member or members thereof to the
87254 exclusion of other members and dues paid monthly or annually to
88255 privately owned scientific and educational libraries by members
89256 sharing the use of services rendered by such libraries with students
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92257 interested in the study of geology, petroleum engineering or related
93258 subjects;
94-
95259 7. Sale of tangible personal property or services to or by
96260 churches, except sales made in the course of business for profit or
97261 savings, competing with other persons engaged in the same or a
98262 similar business or sale of tangible personal property or services
99263 by an organization exempt from federal income tax pursuant to
100264 Section 501(c)(3) of the Internal Revenue Code of 1986, as amended,
101265 made on behalf of or at the request of a church or churches if the
102266 sale of such property is conducted not more than once each calendar
103267 year for a period not to exceed three (3) days by the organization
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104294 and proceeds from the sale of such property are used by t he church
105295 or churches or by the organization for charitable purposes;
106-
107296 8. The amount of proceeds received from the sale of admission
108297 tickets which is separately stated on the ticket of admission for
109298 the repayment of money borrowed by any accredited state -supported
110299 college or university or any public trust of which a county in this
111300 state is the beneficiary, for the purpose of constructing or
112301 enlarging any facility to be used for the staging of an athletic
113302 event, a theatrical production, or any other form of entertainment,
114303 edification or cultural cultivation to which entry is gained with a
115304 paid admission ticket. Such facilities include, but are not limited
116305 to, athletic fields, athletic stadiums, field houses, amphitheaters
117306 and theaters. To be eligible for th is sales tax exemption, the
118307 amount separately stated on the admission ticket shall be a
119308 surcharge which is imposed, collected and used for the sole purpose
120309 of servicing or aiding in the servicing of debt incurred by the
121310 college or university to effect the capital improvements
122311 hereinbefore described;
123-
124312 9. Sales of tangible personal property or services to the
125313 council organizations or similar state supervisory organizations of
126314 the Boy Scouts of America, Girl Scouts of U.S.A. and Camp Fire USA;
127-
128315 10. Sale of tangible personal property or services to any
129316 county, municipality, rural water district, public school district,
130-city-county library system, the institutions of The Oklahoma State
131-System of Higher Education, the Grand River Dam Authority, the
132-Northeast Oklahoma Public Facilities Authority, the Oklahoma
133-Municipal Power Authority, City of Tulsa-Rogers County Port
317+the institutions of The Oklahoma State System of Higher Education,
134318
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136-Authority, Muskogee City-County Port Authority, the Oklahoma
137-Department of Veterans Affairs, the Broken Bow Economic Development
138-Authority, Ardmore Development Authority, Durant Industrial
139-Authority, Oklahoma Ordnance Work s Authority, Central Oklahoma
140-Master Conservancy District, Arbuckle Master Conservancy District,
141-Fort Cobb Master Conservancy District, Foss Reservoir Master
142-Conservancy District, Mountain Park Master Conservancy District,
143-Waurika Lake Master Conservancy D istrict, University Hospitals Trust
144-and the Office of Management and Enter prise Services only when
145-carrying out a public construction contract on behalf of the
146-Oklahoma Department of Veterans Affairs or to any person with whom
147-any of the above-named subdivisions or agencies of this state has
148-duly entered into a public contract p ursuant to law, necessary for
149-carrying out such public contract or to any subcontractor to such a
150-public contract. Any person making purchases on behalf of such
151-subdivision or agency of th is state shall certify, in writing, on
152-the copy of the invoice or s ales ticket to be retained by the ve ndor
153-that the purchases are made for and on behalf of such subdivision or
154-agency of this state and set out the name of such public subdivision
155-or agency. Any person who wrongfully or erroneously certifies that
156-purchases are for any of the above -named subdivisions or agencies of
157-this state or who otherwise violates this section shall be guilty of
158-a misdemeanor and upon conviction thereof shall be fined an amount
159-equal to double the amount of sales tax involved or incarcer ated for
160-not more than sixty (60) da ys or both;
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344+the Grand River Dam Authority, the Northeast Oklahoma Public
345+Facilities Authority, the Oklahoma Municipal Power Authority, City
346+of Tulsa-Rogers County Port Authority, Muskogee City -County Port
347+Authority, the Oklahoma Department of Veterans Affairs, the Broken
348+Bow Economic Development Authority, Ardmore Development Authority,
349+Durant Industrial Authority, Oklahoma Ordnance Works Authority,
350+Central Oklahoma Master Conservancy District, Arbuckle Master
351+Conservancy District, Fort Cobb Master Conservancy District, Foss
352+Reservoir Master Conservancy District, Mountain Park Master
353+Conservancy District, Waurika Lake Master Conservancy District,
354+Office of Management and Enterprise Services only when carrying out
355+a public construction contract on behalf of the Oklahoma Department
356+of Veterans Affairs or to any person with whom any of the above -
357+named subdivisions or agencies of this state has duly entered into a
358+public contract pursuant to law, necessary for carrying out such
359+public contract or to any subcontractor to such a public contract.
360+Any person making purchases on behalf of such subdivision or agency
361+of this state shall certify, in writing, on the copy of the invoice
362+or sales ticket to be retained by the vendor that the purchases are
363+made for and on behalf of such subdivision or agency of this state
364+and set out the name of such public subdiv ision or agency. Any
365+person who wrongfully or erroneously certifies that purchases are
366+for any of the above -named subdivisions or agencies of this state or
367+who otherwise violates this section shall be guilty of a misdemeanor
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394+and upon conviction thereof sh all be fined an amount equal to double
395+the amount of sales tax involved or incarcerated for not more than
396+sixty (60) days or both;
162397 11. Sales of tangible personal property or services to private
163398 institutions of higher education and private elementary and
164399 secondary institutions of education accredited by the State
165400 Department of Education or registered by the State Board of
166401 Education for purposes of participating in federal programs or
167402 accredited as defined by the Oklahoma State Regents for Higher
168403 Education which are exempt from taxation pursuant to the provisions
169-of the Internal Revenue Co de, 26 U.S.C., Section 501(c)(3) including
170-materials, supplies and equipment used in the construction and
171-improvement of buildings and other structures owned by the
172-institutions and operat ed for educational purposes.
173-
404+of the Internal Revenue Code, 26 U.S.C., Section 501(c)(3),
405+including materials, supplies, and equipment used in the
406+construction and improvement of buildings and other structures owned
407+by the institutions and operated for educational purposes.
174408 Any person, firm, agency or entity making purchases on behalf of
175409 any institution, agency or subdivision in this state, shall certify
176410 in writing, on the copy of the invoice or sales ticket the nature of
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179411 the purchases, and violation of this paragraph shall be a
180412 misdemeanor as set forth in paragraph 10 of this section;
181-
182413 12. Tuition and educational fees paid to private institutions
183414 of higher education and private elementary and secondary
184415 institutions of education ac credited by the State Department of
185416 Education or registered by the State Board of Education for purposes
186417 of participating in federal programs or accredited as defined by the
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187444 Oklahoma State Regents for Higher Education which are exempt from
188445 taxation pursuant to the provisions of the Internal Revenue Code, 26
189446 U.S.C., Section 501(c)(3);
190-
191447 13. a. Sales of tangible personal property made by:
192-
193448 (1) a public school,
194-
195449 (2) a private school offering instruction for grade
196450 levels kindergarten through twelfth grade,
197-
198451 (3) a public school district,
199-
200452 (4) a public or private school board,
201-
202453 (5) a public or private school student group or
203454 organization,
204-
205455 (6) a parent-teacher association or organization
206456 other than as specified in subparagraph b of this
207457 paragraph, or
208-
209458 (7) public or private school personnel for purposes
210459 of raising funds for the benefit of a public or
211460 private school, public school district, public or
212461 private school board or public or private school
213462 student group or organization, or
214-
215463 b. Sales of tangible personal property made by or to
216464 nonprofit parent-teacher associations or organizations
217465 exempt from taxation pursuant to the provisions of the
218466 Internal Revenue Code, 26 U.S.C., Section 501(c)(3),
219467 nonprofit local public or private school foundations
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222494 which solicit money or property in the name of any
223495 public or private school or public school district.
224-
225496 The exemption provided by this paragraph for sales made by a
226497 public or private school shall be limited to those public or private
227498 schools accredited by the State Department of Educatio n or
228499 registered by the State Board of Education for purposes of
229500 participating in federal programs. Sale of tangible personal
230501 property in this paragraph shall include sale of admission tickets
231502 and concessions at athletic events;
232-
233503 14. Sales of tangible pers onal property by:
234-
235504 a. local 4-H clubs,
236-
237505 b. county, regional or state 4 -H councils,
238-
239506 c. county, regional or state 4 -H committees,
240-
241507 d. 4-H leader associations,
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243508 e. county, regional or state 4 -H foundations, and
244-
245509 f. authorized 4-H camps and training centers.
246-
247510 The exemption provided by this paragraph shall be limited to
248511 sales for the purpose of raising funds for the benefit of such
249512 organizations. Sale of tangible personal property exempted by this
250513 paragraph shall include sale of admission tickets;
251-
252514 15. The first Seventy-five Thousand Dollars ($75,000.00) each
253515 year from sale of tickets and concessions at athletic events by each
254516 organization exempt from taxation pursuant to the provisions of the
255517 Internal Revenue Code, 26 U.S.C., Section 501(c)(4);
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257544 16. Sales of tangible personal property or services to any
258545 person with whom the Oklahoma Tourism and Recreation Department has
259546 entered into a public contract and which is necessary for carrying
260547 out such contract to assist the Department in the development and
261548 production of advertising, promotion, publicity and public relations
262549 programs;
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266550 17. Sales of tangible personal property or services to fire
267551 departments organized pursuant to Section 592 of Title 18 of the
268552 Oklahoma Statutes which items are to be used for the purposes of the
269553 fire department. Any person making purchases on behalf of any such
270554 fire department shall certify, in writing, on the copy of the
271555 invoice or sales ticket to be retained by the vendor that the
272556 purchases are made for and on behalf of such fire department an d set
273557 out the name of such fire department. Any person who wrongfully or
274558 erroneously certifies that the purchases are for any such fire
275559 department or who otherwise violates the provisions of this section
276560 shall be deemed guilty of a misdemeanor and upon co nviction thereof,
277561 shall be fined an amount equal to double the amount of sales tax
278562 involved or incarcerated for not more than sixty (60) days, or both;
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280563 18. Complimentary or free tickets for admission to places of
281564 amusement, sports, entertainment, exhibiti on, display or other
282565 recreational events or activities which are issued through a box
283566 office or other entity which is operated by a state institution of
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284593 higher education with institutional employees or by a municipality
285594 with municipal employees;
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287595 19. The first Fifteen Thousand Dollars ($15,000.00) each year
288596 from sales of tangible personal property by fire departments
289597 organized pursuant to Titles 11, 18, or 19 of the Oklahoma Statutes
290598 for the purposes of raising funds for the benefit of the fire
291599 department. Fire departments selling tangible personal property for
292600 the purposes of raising funds shall be limited to no more than six
293601 (6) days each year to raise such funds in order to receive the
294602 exemption granted by this paragraph;
295-
296603 20. Sales of tangible personal property or services to any Boys
297604 & Girls Clubs of America affiliate in this state which is not
298605 affiliated with the Salvation Army and which is exempt from taxation
299606 pursuant to the provisions of the Internal Revenue Code, 26 U.S.C.,
300607 Section 501(c)(3);
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302608 21. Sales of tangible personal property or services to any
303609 organization, which takes court -adjudicated juveniles for purposes
304610 of rehabilitation, and which is exempt from taxation pursuant to the
305611 provisions of the Internal Revenue Code, 26 U.S.C., Section
306612 501(c)(3), provided that at least fifty percent (50%) of the
307613 juveniles served by such organization are court adjudicated and the
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310614 organization receives state funds in an amount less than ten percent
311615 (10%) of the annual budget of the organization;
616+22. Sales of tangible personal property or services to:
312617
313-22. Sales of tangible pers onal property or services to:
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314642
315643 a. any health center as defined in Section 254b of Title
316644 42 of the United States Code,
317-
318645 b. any clinic receiving disbursements of state monies
319646 from the Indigent Health Care Revolving Fund pursuant
320647 to the provisions of Section 66 of Title 56 of the
321648 Oklahoma Statutes,
322-
323649 c. any community-based health center which meets all of
324650 the following criteria:
325-
326651 (1) provides primary care services at no cost to the
327652 recipient, and
328-
329653 (2) is exempt from taxation pursuant to the
330654 provisions of Section 501(c)(3) of the Internal
331655 Revenue Code, 26 U.S.C., Section 501(c)(3), and
332-
333656 d. any community mental health center as defined in
334657 Section 3-302 of Title 43A of the Oklahoma Statutes;
335-
336-23. Dues or fees including free or complimentary dues or fees
658+23. Dues or fees, including free or complimentary dues or fees
337659 which have a value equivalent to the charge that could have
338660 otherwise been made, to YMCAs, YWCAs or municipally -owned recreation
339661 centers for the use of facilities and programs;
340-
341662 24. The first Fifteen Thousand Dollars ($15,000.00) each year
342663 from sales of tangib le personal property or services to or by a
343664 cultural organization established to sponsor and promote
344665 educational, charitable and cultural events for disadvantaged
345666 children, and which organization is exempt from taxation pursuant to
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346693 the provisions of the In ternal Revenue Code, 26 U.S.C., Section
347694 501(c)(3);
348-
349695 25. Sales of tangible personal property or services to museums
350696 or other entities which have been accredited by the American
351697 Association of Museums. Any person making purchases on behalf of
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354698 any such museum or other entity shall certify, in writing, on the
355699 copy of the invoice or sales ticket to be retained by the vendor
356700 that the purchases are made for and on behalf of such museum or
357701 other entity and set out the name of such museum or other entity.
358702 Any person who wrongfully or erroneously certifies that the
359703 purchases are for any such museum or other entity or who otherwise
360704 violates the provisions of this paragraph shall be deemed guilty of
361705 a misdemeanor and, upon conviction thereof, shall be fined an amount
362706 equal to double the amount of sales tax involved or incarcerated for
363707 not more than sixty (60) days, or by both such fine and
364708 incarceration;
365-
366709 26. Sales of tickets for admission by any museum accredited by
367710 the American Association of Museums. In order to be eligible for
368711 the exemption provided by this paragraph, an amount equivalent to
369712 the amount of the tax which would otherwise be required to be
370713 collected pursuant to the provisions of Section 1350 et seq. of this
371714 title shall be separately stated on the admis sion ticket and shall
372715 be collected and used for the sole purpose of servicing or aiding in
373716 the servicing of debt incurred by the museum to effect the
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374743 construction, enlarging or renovation of any facility to be used for
375744 entertainment, edification or cultura l cultivation to which entry is
376745 gained with a paid admission ticket;
377-
378746 27. Sales of tangible personal property or services occurring
379747 on or after June 1, 1995, to children’s homes which are supported or
380748 sponsored by one or more churches, members of which ser ve as
381749 trustees of the home;
382-
383750 28. Sales of tangible personal property or services to the
384751 organization known as the Disabled American Veterans, Department of
385752 Oklahoma, Inc., and subordinate chapters thereof;
386-
387753 29. Sales of tangible personal property or servic es to youth
388754 camps which are supported or sponsored by one or more churches,
389755 members of which serve as trustees of the organization;
390-
391-30. Transfer of tangible personal property or services to or
392-by:
393-a. the University Hospitals Trust created pursuant to
394-Section 3224 of Title 63 of the Oklahoma Statutes, or
395-
396-
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398-b. nonprofit entities which are exempt from ta xation
399-pursuant to the provisions of the Internal Revenue
400-Code of the United States, 26 U.S.C., Section
401-501(c)(3), which have entered i nto a joint operating
402-agreement with the University Hospitals Trust ;
403-
756+30. Transfer of tangible personal property made pursuant to
757+Section 3226 of Title 63 of the Oklahoma Statutes by the Univer sity
758+Hospitals Trust;
404759 31. Sales of tangible personal property or services to a
405760 municipality, county or school district pursuant to a lease or
406761 lease-purchase agreement executed between the vendor and a
407762 municipality, county or school district. A copy of th e lease or
408763 lease-purchase agreement shall be retained by the vendor;
409-
410764 32. Sales of tangible personal property or services to any
411765 spaceport user, as defined in the Oklahoma Space Industry
412766 Development Act;
413767
414-33. The sale, use, storag e, consumption or distribution in this
415-state, whether by the importer , exporter or another person, of a ny
416-satellite or any associated launch ve hicle including components of,
417-and parts and motors for, any such satellite or launch veh icle,
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793+33. The sale, use, storage, consumption, or distrib ution in
794+this state, whether by the importer, exporter, or another person, of
795+any satellite or any associated launch vehicle, including components
796+of, and parts and motors for, any such satellite or launch vehicle,
418797 imported or caused to be imported into th is state for the purpose of
419798 export by means of launching into space. This exemption provided by
420799 this paragraph shall not be affected by:
421-
422800 a. the destruction in whole or in part of the satellite
423801 or launch vehicle,
424-
425802 b. the failure of a launch to occur or be s uccessful, or
426-
427803 c. the absence of any transfer or title to, or possession
428804 of, the satellite or launch vehicle after launch;
429-
430-34. The sale, lease, use, st orage, consumption or distribution
805+34. The sale, lease, use, storage, consumption, or distribution
431806 in this state of any space facility, space propulsion system or
432-space vehicle, satellite or station of any kind possessing space
433-flight capacity including components thereof;
434-
435-35. The sale, lease, use, storage, consump tion or distribution
807+space vehicle, satellite, or station of any kind possessing space
808+flight capacity, including components thereof;
809+35. The sale, lease, use, storage, consumption, or distribution
436810 in this state of tangible personal property, placed on or used
437811 aboard any space fac ility, space propulsion system or space vehicle,
438812 satellite, or station possessing space flight capacity, which is
439813 launched into space, irrespective of whether such tangible property
440-
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442814 is returned to this state for subsequent use, storage, or
443815 consumption in any manner;
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444841
445842 36. The sale, lease, use, storage, consumption, or distribution
446843 in this state of tangible personal property meeting the definition
447844 of “section 38 property” as defined in Sections 48(a)(1)(A) and
448845 (B)(i) of the Internal Revenue Code of 1986, that is an integral
449846 part of and used primarily in support of space flight; however,
450847 section 38 property used in support of space flight shall not
451848 include general office equipment, any boat, mobile home, motor
452-vehicle or other vehicle of a class or type required to be
453-registered, licensed, titled or documented in this state or by the
849+vehicle, or other vehicle of a class or type requir ed to be
850+registered, licensed, titled, or documented in this state or by the
454851 United States government, or any other property not specifically
455852 suited to supporting space activity. The term “in support of space
456853 flight”, for purposes of this paragraph, means the altering,
457-monitoring, controlling, regu lating, adjusting, servicing or
854+monitoring, controlling, regulating, adjusting, servicing, or
458855 repairing of any space facility, space propulsion systems or space
459-vehicle, satellite or station possessing space flight capacity
856+vehicle, satellite, or station possessing space flight capacity,
460857 including the components thereof;
461-
462858 37. The purchase or lease of machinery and equipment for use at
463859 a fixed location in this state, which is used exclusively in the
464-manufacturing, processing, compoun ding or producing of any space
465-facility, space propulsion sy stem or space vehicle, s atellite or
860+manufacturing, processing, compounding, or producing of any space
861+facility, space propulsion system or space vehicle, satellite, or
466862 station of any kind possessing space flight capacity. Provided, the
467863 exemption provided for in this paragraph shall not be allowed unless
468864 the purchaser or lessee signs an affidavit stating that the item or
469865 items to be exempted are for the exclusive use designated herein.
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470892 Any person furnishing a false affidavit to the vendor for the
471893 purpose of evading payment of any tax imposed by Section 1354 of
472894 this title shall be subject to the penalties provided by law. As
473895 used in this paragraph, “machinery and equipment” mea ns “section 38
474896 property” as defined in Sections 48(a)(1)(A) and (B)(i) of the
475897 Internal Revenue Code of 1986, which is used as an integral part of
476-the manufacturing, processing, compounding or producing of items of
898+the manufacturing, processing, compounding, or producing of items of
477899 tangible personal property. Such term in cludes parts and
478900 accessories only to the extent that the exemption thereof is
479901 consistent with the provisions of this paragraph;
480-
481902 38. The amount of a surcharge or any other amount which is
482903 separately stated on an admission ticket which is imposed, collected
483904 and used for the sole purpose of constructing, remodeling or
484-
485-ENR. S. B. NO. 236 Page 12
486905 enlarging facilities of a public trust having a municipality or
487906 county as its sole beneficiary;
488-
489907 39. Sales of tangible personal property or services which are
490908 directly used in or for the benefit of a state park in this state,
491909 which are made to an organization which is exempt from taxation
492910 pursuant to the provisions of the Internal Revenue Code, 26 U.S.C.,
493911 Section 501(c)(3) and which is organized primarily for the purpose
494912 of supporting one or more state parks located in this state;
495-
496913 40. The sale, lease or use of parking privileges by an
497914 institution of The Oklahoma State System of Higher Education;
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499941 41. Sales of tangible personal property or services for use on
500942 campus or school construction projects for the benefit of
501943 institutions of The Oklahoma State System of Higher Education,
502944 private institutions of higher education accredited by the Oklahoma
503945 State Regents for Higher Education or any public school or school
504946 district when such projects are finance d by or through the use of
505947 nonprofit entities which are exempt from taxation pursuant to the
506948 provisions of the Internal Revenue Code, 26 U.S.C., Section
507949 501(c)(3);
508-
509950 42. Sales of tangible personal property or services by an
510951 organization which is exempt from taxation pursuant to the
511952 provisions of the Internal Revenue Code, 26 U.S.C., Section
512953 501(c)(3), in the course of conducting a national championship
513954 sports event, but only if all or a portion of the payment in
514955 exchange therefor would qualify as the receipt of a qualified
515956 sponsorship payment described in Internal Revenue Code, 26 U.S.C.,
516957 Section 513(i). Sales exempted pursuant to this paragraph shall be
517958 exempt from all Oklahoma sales, use, excise and gross receipts
518959 taxes;
519-
520960 43. Sales of tangible personal pro perty or services to or by an
521961 organization which:
522-
523962 a. is exempt from taxation pursuant to the provisions of
524963 the Internal Revenue Code, 26 U.S.C., Section
525964 501(c)(3),
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529991 b. is affiliated with a comprehensive university within
530992 The Oklahoma State System of Higher Education, and
531-
532993 c. has been organized primarily for the purpose of
533994 providing education and teacher training and
534995 conducting events relating to robotics;
535-
536996 44. The first Fifteen Thousand Dollars ($15,000.00) each year
537997 from sales of tangible personal property t o or by youth athletic
538998 teams which are part of an athletic organization exempt from
539999 taxation pursuant to the provisions of the Internal Revenue Code, 26
5401000 U.S.C., Section 501(c)(4), for the purposes of raising funds for the
5411001 benefit of the team;
542-
5431002 45. Sales of tickets for admission to a collegiate athletic
5441003 event that is held in a facility owned or operated by a municipality
5451004 or a public trust of which the municipality is the sole beneficiary
5461005 and that actually determines or is part of a tournament or
5471006 tournament process for determining a conference tournament
5481007 championship, a conference championship, or a national championship;
549-
5501008 46. Sales of tangible personal property or services to or by an
5511009 organization which is exempt from taxation pursuant to the
5521010 provisions of the Internal Revenue Code, 26 U.S.C., Section
5531011 501(c)(3) and is operating the Oklahoma City National Memorial and
5541012 Museum, an affiliate of the National Park System;
555-
5561013 47. Sales of tangible personal property or services to
5571014 organizations which are exempt from fed eral taxation pursuant to the
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5581041 provisions of Section 501(c)(3) of the Internal Revenue Code, 26
5591042 U.S.C., Section 501(c)(3), the memberships of which are limited to
5601043 honorably discharged veterans, and which furnish financial support
5611044 to area veterans’ organizat ions to be used for the purpose of
5621045 constructing a memorial or museum;
563-
5641046 48. Sales of tangible personal property or services on or after
5651047 January 1, 2003, to an organization which is exempt from taxation
5661048 pursuant to the provisions of the Internal Revenue Code , 26 U.S.C.,
5671049 Section 501(c)(3) that is expending monies received from a private
5681050 foundation grant in conjunction with expenditures of local sales tax
5691051 revenue to construct a local public library;
570-
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572-ENR. S. B. NO. 236 Page 14
5731052 49. Sales of tangible personal property or services to a stat e
5741053 that borders this state or any political subdivision of that state,
5751054 but only to the extent that the other state or political subdivision
5761055 exempts or does not impose a tax on similar sales of items to this
5771056 state or a political subdivision of this state;
578-
5791057 50. Effective July 1, 2005, sales of tangible personal property
5801058 or services to the Career Technology Student Organizations under the
5811059 direction and supervision of the Oklahoma Department of Career and
5821060 Technology Education;
583-
5841061 51. Sales of tangible personal pro perty to a public trust
5851062 having either a single city, town or county or multiple cities,
5861063 towns or counties or combination thereof as beneficiary or
5871064 beneficiaries or a nonprofit organization which is exempt from
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5881091 taxation pursuant to the provisions of the Int ernal Revenue Code, 26
5891092 U.S.C., Section 501(c)(3) for the purpose of constructing
5901093 improvements to or expanding a hospital or nursing home owned and
5911094 operated by any such public trust or nonprofit entity prior to July
5921095 1, 2008, in counties with a population of less than one hundred
5931096 thousand (100,000) persons, according to the most recent Federal
5941097 Decennial Census. As used in this paragraph, “constructing
5951098 improvements to or expanding” shall not mean any expense for routine
5961099 maintenance or general repairs and shal l require a project cost of
5971100 at least One Hundred Thousand Dollars ($100,000.00). For purposes
5981101 of this paragraph, sales made to a contractor or subcontractor that
5991102 enters into a contractual relationship with a public trust or
6001103 nonprofit entity as described b y this paragraph shall be considered
6011104 sales made to the public trust or nonprofit entity. The exemption
6021105 authorized by this paragraph shall be administered in the form of a
6031106 refund from the sales tax revenues apportioned pursuant to Section
6041107 1353 of this title and the vendor shall be required to collect the
6051108 sales tax otherwise applicable to the transaction. The purchaser
6061109 may apply for a refund of the sales tax paid in the manner
6071110 prescribed by this paragraph. Within thirty (30) days after the end
6081111 of each fiscal year, any purchaser that is entitled to make
6091112 application for a refund based upon the exempt treatment authorized
6101113 by this paragraph may file an application for refund of the sales
6111114 taxes paid during such preceding fiscal year. The Tax Commission
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6121141 shall prescribe a form for purposes of making the application for
6131142 refund. The Tax Commission shall determine whether or not the total
6141143 amount of sales tax exemptions claimed by all purchasers is equal to
615-
616-ENR. S. B. NO. 236 Page 15
6171144 or less than Six Hundred Fifty Thousand Dollars ($650,000.00 ). If
6181145 such claims are less than or equal to that amount, the Tax
6191146 Commission shall make refunds to the purchasers in the full amount
6201147 of the documented and verified sales tax amounts. If such claims by
6211148 all purchasers are in excess of Six Hundred Fifty Thou sand Dollars
6221149 ($650,000.00), the Tax Commission shall determine the amount of each
6231150 purchaser’s claim, the total amount of all claims by all purchasers,
6241151 and the percentage each purchaser’s claim amount bears to the total.
6251152 The resulting percentage determined for each purchaser shall be
6261153 multiplied by Six Hundred Fifty Thousand Dollars ($650,000.00) to
6271154 determine the amount of refundable sales tax to be paid to each
6281155 purchaser. The pro rata refund amount shall be the only method to
6291156 recover sales taxes paid durin g the preceding fiscal year and no
6301157 balance of any sales taxes paid on a pro rata basis shall be the
6311158 subject of any subsequent refund claim pursuant to this paragraph;
632-
6331159 52. Effective July 1, 2006, sales of tangible personal property
6341160 or services to any organ ization which assists, trains, educates, and
6351161 provides housing for physically and mentally handicapped persons and
6361162 which is exempt from taxation pursuant to the provisions of the
6371163 Internal Revenue Code, 26 U.S.C., Section 501(c)(3) and that
6381164 receives at least eighty-five percent (85%) of its annual budget
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6391191 from state or federal funds. In order to receive the benefit of the
6401192 exemption authorized by this paragraph, the taxpayer shall be
6411193 required to make payment of the applicable sales tax at the time of
6421194 sale to the vendor in the manner otherwise required by law.
6431195 Notwithstanding any other provision of the Oklahoma Uniform Tax
6441196 Procedure Code to the contrary, the taxpayer shall be authorized to
6451197 file a claim for refund of sales taxes paid that qualify for the
6461198 exemption authorized by this paragraph for a period of one (1) year
6471199 after the date of the sale transaction. The taxpayer shall be
6481200 required to provide documentation as may be prescribed by the
6491201 Oklahoma Tax Commission in support of the refund claim. The total
6501202 amount of sales tax qualifying for exempt treatment pursuant to this
6511203 paragraph shall not exceed One Hundred Seventy -five Thousand Dollars
6521204 ($175,000.00) each fiscal year. Claims for refund shall be
6531205 processed in the order in which such claims are received by t he
6541206 Oklahoma Tax Commission. If a claim otherwise timely filed exceeds
6551207 the total amount of refunds payable for a fiscal year, such claim
6561208 shall be barred;
657-
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6601209 53. The first Two Thousand Dollars ($2,000.00) each year of
6611210 sales of tangible personal property or se rvices to, by, or for the
6621211 benefit of a qualified neighborhood watch organization that is
6631212 endorsed or supported by or working directly with a law enforcement
6641213 agency with jurisdiction in the area in which the neighborhood watch
6651214 organization is located. As u sed in this paragraph, “qualified
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6661241 neighborhood watch organization” means an organization that is a
6671242 not-for-profit corporation under the laws of the State of Oklahoma
6681243 that was created to help prevent criminal activity in an area
6691244 through community involvemen t and interaction with local law
6701245 enforcement and which is one of the first two thousand organizations
6711246 which makes application to the Oklahoma Tax Commission for the
6721247 exemption after March 29, 2006;
673-
6741248 54. Sales of tangible personal property to a nonprofit
6751249 organization, exempt from taxation pursuant to the provisions of the
6761250 Internal Revenue Code, 26 U.S.C., Section 501(c)(3), organized
6771251 primarily for the purpose of providing services to homeless persons
6781252 during the day and located in a metropolitan area with a po pulation
6791253 in excess of five hundred thousand (500,000) persons according to
6801254 the latest Federal Decennial Census. The exemption authorized by
6811255 this paragraph shall be applicable to sales of tangible personal
6821256 property to a qualified entity occurring on or aft er January 1,
6831257 2005;
684-
6851258 55. Sales of tangible personal property or services to or by an
6861259 organization which is exempt from taxation pursuant to the
6871260 provisions of the Internal Revenue Code, 26 U.S.C., Section
6881261 501(c)(3) for events the principal purpose of which is to provide
6891262 funding for the preservation of wetlands and habitat for wild ducks;
690-
6911263 56. Sales of tangible personal property or services to or by an
6921264 organization which is exempt from taxation pursuant to the
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6931291 provisions of the Internal Revenue Code, 26 U.S.C ., Section
6941292 501(c)(3) for events the principal purpose of which is to provide
6951293 funding for the preservation and conservation of wild turkeys;
696-
6971294 57. Sales of tangible personal property or services to an
6981295 organization which:
699-
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7021296 a. is exempt from taxation pursuant t o the provisions of
7031297 the Internal Revenue Code, 26 U.S.C., Section
7041298 501(c)(3), and
705-
7061299 b. is part of a network of community -based, autonomous
7071300 member organizations that meets the following
7081301 criteria:
709-
7101302 (1) serves people with workplace disadvantages and
7111303 disabilities by providing job training and
7121304 employment services, as well as job placement
7131305 opportunities and post -employment support,
714-
7151306 (2) has locations in the United States and at least
7161307 twenty other countries,
717-
7181308 (3) collects donated clothing and household goods to
7191309 sell in retail stores and provides contract labor
7201310 services to business and government, and
721-
7221311 (4) provides documentation to the Oklahoma Tax
7231312 Commission that over seventy -five percent (75%)
7241313 of its revenues are channeled into employment,
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7251340 job training and placement prog rams and other
7261341 critical community services;
727-
7281342 58. Sales of tickets made on or after September 21, 2005, and
7291343 complimentary or free tickets for admission issued on or after
7301344 September 21, 2005, which have a value equivalent to the charge that
7311345 would have otherwise been made, for admission to a professional
7321346 athletic event in which a team in the National Basketball
7331347 Association is a participant, which is held in a facility owned or
7341348 operated by a municipality, a county or a public trust of which a
7351349 municipality or a county is the sole beneficiary, and sales of
7361350 tickets made on or after July 1, 2007, and complimentary or free
7371351 tickets for admission issued on or after July 1, 2007, which have a
7381352 value equivalent to the charge that would have otherwise been made,
7391353 for admission to a professional athletic event in which a team in
7401354 the National Hockey League is a participant, which is held in a
7411355 facility owned or operated by a municipality, a county or a public
7421356 trust of which a municipality or a county is the sole beneficiary;
743-
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7461357 59. Sales of tickets for admission and complimentary or free
7471358 tickets for admission which have a value equivalent to the charge
7481359 that would have otherwise been made to a professional sporting event
7491360 involving ice hockey, baseball, basketball, football or arena
7501361 football, or soccer. As used in this paragraph, “professional
7511362 sporting event” means an organized athletic competition between
7521363 teams that are members of an organized league or association with
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7531390 centralized management, other than a national league or nation al
7541391 association, that imposes requirements for participation in the
7551392 league upon the teams, the individual athletes or both, and which
7561393 uses a salary structure to compensate the athletes;
757-
7581394 60. Sales of tickets for admission to an annual event sponsored
7591395 by an educational and charitable organization of women which is
7601396 exempt from taxation pursuant to the provisions of the Internal
7611397 Revenue Code, 26 U.S.C., Section 501(c)(3) and has as its mission
7621398 promoting volunteerism, developing the potential of women and
7631399 improving the community through the effective action and leadership
7641400 of trained volunteers;
765-
7661401 61. Sales of tangible personal property or services to an
7671402 organization, which is exempt from taxation pursuant to the
7681403 provisions of the Internal Revenue Code, 26 U.S.C., Section
7691404 501(c)(3), and which is itself a member of an organization which is
7701405 exempt from taxation pursuant to the provisions of the Internal
7711406 Revenue Code, 26 U.S.C., Section 501(c)(3), if the membership
7721407 organization is primarily engaged in advancing the pur poses of its
7731408 member organizations through fundraising, public awareness or other
7741409 efforts for the benefit of its member organizations, and if the
7751410 member organization is primarily engaged either in providing
7761411 educational services and programs concerning healt h-related diseases
7771412 and conditions to individuals suffering from such health -related
7781413 diseases and conditions or their caregivers and family members or
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7791440 support to such individuals, or in health -related research as to
7801441 such diseases and conditions, or both. I n order to qualify for the
7811442 exemption authorized by this paragraph, the member nonprofit
7821443 organization shall be required to provide proof to the Oklahoma Tax
7831444 Commission of its membership status in the membership organization;
784-
7851445 62. Sales of tangible personal property or services to or by an
7861446 organization which is part of a national volunteer women’s service
7871447 organization dedicated to promoting patriotism, preserving American
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7901448 history and securing better education for children and which has at
7911449 least 168,000 member s in 3,000 chapters across the United States;
792-
7931450 63. Sales of tangible personal property or services to or by a
7941451 YWCA or YMCA organization which is part of a national nonprofit
7951452 community service organization working to meet the health and social
7961453 service needs of its members across the United States;
797-
7981454 64. Sales of tangible personal property or services to or by a
7991455 veteran’s organization which is exempt from taxation pursuant to the
8001456 provisions of the Internal Revenue Code, 26 U.S.C., Section
8011457 501(c)(19) and which is known as the Veterans of Foreign Wars of the
8021458 United States, Oklahoma Chapters;
803-
8041459 65. Sales of boxes of food by a church or by an organization,
8051460 which is exempt from taxation pursuant to the provisions of the
8061461 Internal Revenue Code, 26 U.S.C., Section 501(c )(3). To qualify
8071462 under the provisions of this paragraph, the organization must be
8081463 organized for the primary purpose of feeding needy individuals or to
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8091490 encourage volunteer service by requiring such service in order to
8101491 purchase food. These boxes shall only contain edible staple food
8111492 items;
812-
8131493 66. Sales of tangible personal property or services to any
8141494 person with whom a church has duly entered into a construction
8151495 contract, necessary for carrying out such contract or to any
8161496 subcontractor to such a construction contract;
817-
8181497 67. Sales of tangible personal property or services used
8191498 exclusively for charitable or educational purposes, to or by an
8201499 organization which:
821-
8221500 a. is exempt from taxation pursuant to the provisions of
8231501 the Internal Revenue Code, 26 U.S.C., Section
8241502 501(c)(3),
825-
8261503 b. has filed a Not-for-Profit Certificate of
8271504 Incorporation in this state, and
828-
8291505 c. is organized for the purpose of:
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8331506 (1) providing training and education to
8341507 developmentally disabled individuals,
835-
8361508 (2) educating the community about the rights,
8371509 abilities and strengths of developmentally
8381510 disabled individuals, and
839-
8401511 (3) promoting unity among developmentally disabled
8411512 individuals in their community and geographic
8421513 area;
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8431539
8441540 68. Sales of tangible personal property or services to any
8451541 organization which is a shelter for abused, neglected, or abandoned
8461542 children and which is exempt from taxation pursuant to the
8471543 provisions of the Internal Revenue Code, 26 U.S.C., Section
8481544 501(c)(3); provided, until July 1, 2008, such exemption shall apply
8491545 only to eligible shelters for chi ldren from birth to age twelve (12)
8501546 and after July 1, 2008, such exemption shall apply to eligible
8511547 shelters for children from birth to age eighteen (18);
852-
8531548 69. Sales of tangible personal property or services to a child
8541549 care center which is licensed pursuant to the Oklahoma Child Care
8551550 Facilities Licensing Act and which:
856-
8571551 a. possesses a 3-star rating from the Department of Human
8581552 Services Reaching for the Stars Program or a national
8591553 accreditation, and
860-
861-b. allows on-site universal prekindergarten education to
1554+b. allows on site universal pre -kindergarten education to
8621555 be provided to four-year-old children through a
8631556 contractual agreement with any public school or school
8641557 district.
865-
8661558 For the purposes of this paragraph, sales made to any person,
8671559 firm, agency or entity that has entered previously into a
8681560 contractual relationship w ith a child care center for construction
8691561 and improvement of buildings and other structures owned by the child
8701562 care center and operated for educational purposes shall be
8711563 considered sales made to a child care center. Any such person,
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8721590 firm, agency or entity making purchases on behalf of a child care
8731591 center shall certify, in writing, on the copy of the invoice or
8741592 sales ticket the nature of the purchase. Any such person, or person
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8771593 acting on behalf of a firm, agency or entity making purchases on
8781594 behalf of a child care center in violation of this paragraph shall
8791595 be guilty of a misdemeanor and upon conviction thereof shall be
8801596 fined an amount equal to double the amount of sales tax involved or
8811597 incarcerated for not more than sixty (60) days or both;
882-
8831598 70. a. Sales of tangible personal property to a service
8841599 organization of mothers who have children who are
8851600 serving or who have served in the military, which
8861601 service organization is exempt from taxation pursuant
8871602 to the provisions of the Internal Revenue Code, 26
8881603 U.S.C., Section 501(c)(19) and which is known as the
8891604 Blue Star Mothers of America, Inc. The exemption
8901605 provided by this paragraph shall only apply to the
8911606 purchase of tangible personal property actually sent
8921607 to United States military personnel overseas who are
8931608 serving in a combat zone and not to any other tangible
8941609 personal property purchased by the organization.
8951610 Provided, this exemption shall not apply to any sales
8961611 tax levied by a city, town, county, or any other
8971612 jurisdiction in this state.
8981613
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8991639 b. The exemption authorized by this paragraph shall be
9001640 administered in the form of a refund from the sales
9011641 tax revenues apportioned pursuant to Section 1353 of
9021642 this title, and the vendor shall be required to
9031643 collect the sales tax otherwise applicable to the
9041644 transaction. The purchas er may apply for a refund of
9051645 the state sales tax paid in the manner prescribed by
9061646 this paragraph. Within sixty (60) days after the end
9071647 of each calendar quarter, any purchaser that is
9081648 entitled to make application for a refund based upon
9091649 the exempt treatment authorized by this paragraph may
9101650 file an application for refund of the state sales
9111651 taxes paid during such preceding calendar quarter.
9121652 The Tax Commission shall prescribe a form for purposes
9131653 of making the application for refund.
914-
9151654 c. A purchaser who applies for a refund pursuant to this
9161655 paragraph shall certify that the items were actually
9171656 sent to military personnel overseas in a combat zone.
9181657 Any purchaser that applies for a refund for the
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920-ENR. S. B. NO. 236 Page 22
9211658 purchase of items that are not authorized for
9221659 exemption under this pa ragraph shall be subject to a
9231660 penalty in the amount of Five Hundred Dollars
9241661 ($500.00);
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9251687
9261688 71. Sales of food and snack items to or by an organization
9271689 which is exempt from taxation pursuant to the provisions of the
9281690 Internal Revenue Code, 26 U.S.C., Section 501 (c)(3), whose primary
9291691 and principal purpose is providing funding for scholarships in the
9301692 medical field;
931-
9321693 72. Sales of tangible personal property or services for use
9331694 solely on construction projects for organizations which are exempt
9341695 from taxation pursuant t o the provisions of the Internal Revenue
9351696 Code, 26 U.S.C., Section 501(c)(3) and whose purpose is providing
9361697 end-of-life care and access to hospice services to low -income
9371698 individuals who live in a facility owned by the organization. The
9381699 exemption provided b y this paragraph applies to sales to the
9391700 organization as well as to sales to any person with whom the
9401701 organization has duly entered into a construction contract,
9411702 necessary for carrying out such contract or to any subcontractor to
9421703 such a construction contra ct. Any person making purchases on behalf
9431704 of such organization shall certify, in writing, on the copy of the
9441705 invoice or sales ticket to be retained by the vendor that the
9451706 purchases are made for and on behalf of such organization and set
9461707 out the name of such organization. Any person who wrongfully or
9471708 erroneously certifies that purchases are for any of the above -named
9481709 organizations or who otherwise violates this section shall be guilty
9491710 of a misdemeanor and upon conviction thereof shall be fined an
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9501737 amount equal to double the amount of sales tax involved or
9511738 incarcerated for not more than sixty (60) days or both;
952-
9531739 73. Sales of tickets for admission to events held by
9541740 organizations exempt from taxation pursuant to the provisions of the
9551741 Internal Revenue Code, 26 U .S.C., Section 501(c)(3) that are
9561742 organized for the purpose of supporting general hospitals licensed
9571743 by the State Department of Health;
958-
9591744 74. Sales of tangible personal property or services:
960-
9611745 a. to a foundation which is exempt from taxation pursuant
9621746 to the provisions of the Internal Revenue Code, 26
963-
964-ENR. S. B. NO. 236 Page 23
9651747 U.S.C., Section 501(c)(3) and which raises tax -
9661748 deductible contributions in support of a wide range of
9671749 firearms-related public interest activities of the
9681750 National Rifle Association of America and other
9691751 organizations that defend and foster Second Amendment
9701752 rights, and
971-
9721753 b. to or by a grassroots fundraising program for sales
9731754 related to events to raise funds for a foundation
9741755 meeting the qualifications of subparagraph a of this
9751756 paragraph;
976-
9771757 75. Sales by an organization or entity which is exempt from
9781758 taxation pursuant to the provisions of the Internal Revenue Code, 26
9791759 U.S.C., Section 501(c)(3) which are related to a fundraising event
9801760 sponsored by the organization or entity when the event does not
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9811787 exceed any five (5) consecut ive days and when the sales are not in
9821788 the organization’s or the entity’s regular course of business.
9831789 Provided, the exemption provided in this paragraph shall be limited
9841790 to tickets sold for admittance to the fundraising event and items
9851791 which were donated to the organization or entity for sale at the
9861792 event;
987-
9881793 76. Effective November 1, 2017, sales of tangible personal
9891794 property or services to an organization which is exempt from
9901795 taxation pursuant to the provisions of the Internal Revenue Code, 26
9911796 U.S.C., Section 501(c)(3) and operates as a collaborative model
9921797 which connects community agencies in one location to serve
9931798 individuals and families affected by violence and where victims have
9941799 access to services and advocacy at no cost to the victim;
995-
9961800 77. Effective July 1, 2018, sales of tangible personal property
9971801 or services to or by an association which is exempt from taxation
9981802 pursuant to the provisions of the Internal Revenue Code, 26 U.S.C.,
9991803 Section 501(c)(19) and which is known as the National Guard
10001804 Association of Oklahoma;
1001-
10021805 78. Effective July 1, 2018, sales of tangible personal property
10031806 or services to or by an association which is exempt from taxation
10041807 pursuant to the provisions of the Internal Revenue Code, 26 U.S.C.,
10051808 Section 501(c)(4) and which is known as the Mari ne Corps League of
10061809 Oklahoma;
10071810
1008-ENR. S. B. NO. 236 Page 24
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10091835
10101836 79. Sales of tangible personal property or services to the
10111837 American Legion, whether the purchase is made by the entity
10121838 chartered by the United States Congress or is an entity organized
10131839 under the laws of this or another state p ursuant to the authority of
1014-the national American Legion organization;
1015-
1840+the national American Legion organization; and
10161841 80. Sales of tangible personal property or services to or by an
10171842 organization which is:
1018-
10191843 a. exempt from taxation pursuant to the provisions of the
10201844 Internal Revenue Code, 26 U.S.C., S ection 501(c)(3),
1021-
10221845 b. verified with a letter from the MIT Fab Foundation as
10231846 an official member of the Fab Lab Network in
10241847 compliance with the Fab Charter, and
1025-
10261848 c. able to provide documentation that its primary and
10271849 principal purpose is to provide community acc ess to
10281850 advanced 21st century manufacturing and digital
10291851 fabrication tools for science, technology,
10301852 engineering, art and math (STEAM) learning skills,
10311853 developing inventions, creating and sustaining
1032-businesses and producing personalized products ;
1033-
1034-81. Sales of tangible personal property or services used solely
1035-for construction and remodeling projects to an organization which is
1036-exempt from taxation pursuant to the provisions of t he Internal
1037-Revenue Code, 26 U.S.C., Section 501(c)(3) , and which meets the
1038-following requirements:
1039-
1040-a. its primary purpose is to construct or remodel and
1041-sell affordable housing and provide homeownership
1042-education to residents of Oklahoma that have an inc ome
1043-that is below one hundred percent (100%) of the Family
1044-Median Income guidelines as defined by the U.S.
1045-Department of Housing and Urban Development,
1046-
1047-b. it conducts its activities in a manner that serves
1048-public or charitable purposes, rather than commer cial
1049-purposes,
1050-
1051-
1052-ENR. S. B. NO. 236 Page 25
1053-c. it receives funding and revenue and charges fees in a
1054-manner that does not incentivize it or its employees
1055-to act other than in the best interests of its
1056-clients, and
1057-
1058-d. it compensates its employees in a manner that does not
1059-incentivize employees to act other than in the best
1060-interests of its clients ; and
1061-
1062-82. Sales of tangible personal property or services to a
1063-nonprofit entity, organized pursuant to Oklahoma law before January
1064-1, 2022, exempt from federal income taxation pursuant to S ection
1065-501(c) of the Internal Revenue Code of 1986, as amended, the
1066-principal functions of which are to provide assistance to natural
1067-persons following a disaster, with program emphasis on repair or
1068-restoration to single-family residential dwellings or the
1069-construction of a replacement single -family residential dwelling .
1070-As used in this paragraph , "disaster" means damage to property with
1071-or without accompanying injury to persons from heavy rain, high
1072-winds, tornadic winds, drought, wildfire, snow, ice, geo logic
1073-disturbances, explosions, chemical accidents or spills and other
1074-events causing damage to property on a large scale . For purposes of
1075-this paragraph, an entity that expended at least seventy -five
1076-percent (75%) of its funds on the restoration to singl e-family
1077-housing following a disaster , including related general and
1078-administrative expenses, shall be eligible for the exemption
1079-authorized by this paragraph ; and
1080-
1081-83. Sales of articles of clothing to an Oklahoma C hapter of a
1854+businesses and producing personalized products ; and
1855+81. Sales of articles of clothing to an Oklahoma Chapter of a
10821856 national organization which:
1083-
10841857 a. is exempt from taxation pursuant to the provisions of
10851858 the Internal Revenue Code, 26 U.S.C., Section
10861859 501(c)(3), and
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10881886 b. distributes clothing to disadvantaged children thro ugh
10891887 a community-based philanthropic program known as
10901888 Operation School Bell .
1091-
10921889 SECTION 2. This act shall become effective November 1, 2021.
1093-
1094-
1095-ENR. S. B. NO. 236 Page 26
1096-Passed the Senate the 19th day of May, 2021.
1890+Passed the Senate the 3rd day of March, 2021.
10971891
10981892
10991893
11001894 Presiding Officer of the Senate
11011895
11021896
1103-Passed the House of Representatives the 25th day of May, 2021.
1897+Passed the House of Representatives the ____ day of __________,
1898+2021.
11041899
11051900
11061901
11071902 Presiding Officer of the House
11081903 of Representatives
11091904
1110-OFFICE OF THE GOVERNOR
1111-Received by the Office of the Governor this _______ _____________
1112-day of _________________ __, 20_______, at _______ o'clock _______ M.
1113-By: _______________________________ __
1114-Approved by the Governor of the State of Oklahoma this _____ ____
1115-day of _________________ __, 20_______, at _______ o'clock _______ M.
11161905
1117- _________________________________
1118- Governor of the State of Oklahoma
1119-
1120-
1121-OFFICE OF THE SECRETARY OF STATE
1122-Received by the Office of the Secretary of State this __________
1123-day of __________________, 20 _______, at _______ o'clock _______ M.
1124-By: _______________________________ __