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SB328
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Oklahoma Senate Bill SB328

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Oklahoma 2022 Regular Session

Oklahoma Senate Bill SB328 Compare Versions

Only one version of the bill is available at this time.

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1	1
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4	4		Req. No. 1592 Page 1 1
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53	53		STATE OF OKLAHOMA
54	54
55	55		1st Session of the 58th Legislature (2021)
56	56
57	57		SENATE BILL 328 By: Standridge
58	58
59	59
60	60
61	61
62	62
63	63		AS INTRODUCED
64	64
65	65		An Act relating to sales tax; amending 68 O.S. 2011,
66	66		Sections 1357, as last amended by Section 1, Chapter
67	67		241, O.S.L. 2019, and 1357.6, as amended by Section
68	68		1, Chapter 458, O.S.L. 2019 (68 O.S. Supp. 2020,
69	69		Sections 1357 and 1357.6), which relate to sales tax
70	70		exemptions; providing an exemption for certain
71	71		hearing aids; modifying definition; and providing an
72	72		effective date.
73	73
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77	77		BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
78	78		SECTION 1. AMENDATORY 68 O.S. 2011, Section 1357, as
79	79		last amended by Section 1, Chapter 241, O.S.L. 2019 (68 O.S. Supp.
80	80		2020, Section 1357), is amended to read as follows:
81	81		Section 1357. Exemptions – General. There are hereby
82	82		specifically exempted from the tax levied by the Oklahoma Sales Tax
83	83		Code:
84	84		1. Transportation of school pupils to and from elementary
85	85		schools or high school s in motor or other vehicl es;
86	86		2. Transportation of persons where the fare of each person does
87	87		not exceed One Dollar ($1.00), or local transportation of persons
88	88		within the corporate limits of a municipality except by taxicabs;
89	89
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140	140		3. Sales for resale to perso ns engaged in the business of
141	141		reselling the article s purchased, whether within or without the
142	142		state, provided that such sales to residents of this state are made
143	143		to persons to whom sales tax permits have been issued as provided in
144	144		the Oklahoma Sales Tax Co de. This exemption shall not apply to the
145	145		sales of articles made to persons holding permits when such persons
146	146		purchase items for their use and which they are not regularly
147	147		engaged in the business of reselling; neither shall this exemption
148	148		apply to sales of tangible personal proper ty to peddlers, solicitor s
149	149		and other salespersons who do not have an established place of
150	150		business and a sales tax permit. The exemption provided by this
151	151		paragraph shall apply to sales of motor fuel or diesel fuel to a
152	152		Group Five vendor, but the use of su ch motor fuel or diesel f uel by
153	153		the Group Five vendor shall not be exempt from the tax levied by the
154	154		Oklahoma Sales Tax Code. The purchase of motor fuel or diesel fuel
155	155		is exempt from sales tax when the motor fuel is for shipment outside
156	156		this state and consumed by a common carrier by rail in the conduct
157	157		of its business. The sales tax shall apply to the purchase of motor
158	158		fuel or diesel fuel in Oklahoma by a common carrier by rail when
159	159		such motor fuel is purchased for fueling, withi n this state, of any
160	160		locomotive or other motorized flanged wheel equipment;
161	161		4. Sales of advertising space in newspapers and periodicals;
162	162		5. Sales of programs relating to sporting and entertainment
163	163		events, and sales of advertising on billboards (including signage,
164	164
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215	215		posters, panels, marquees, or on other si milar surfaces, whether
216	216		indoors or outdoors) or in programs relating to sporting and
217	217		entertainment events, and sales of any advertising, to be displayed
218	218		at or in connection with a sporting event, via the I nternet,
219	219		electronic display devices, or through pub lic address or broadcast
220	220		systems. The exemption authorized by this paragraph shall be
221	221		effective for all sales made on or after January 1, 2001;
222	222		6. Sales of any advertising, other than the advertising
223	223		described by paragraph 5 of t his section, via the Inte rnet,
224	224		electronic display devices, or through the electronic media,
225	225		including radio, public address or broadcast systems, television
226	226		(whether through closed circuit broadcasting systems or otherwise),
227	227		and cable and satellite televis ion, and the servicing of any
228	228		advertising devices;
229	229		7. Eggs, feed, supplies, machinery and equipment purchased by
230	230		persons regularly engaged in the business of raising worms, fish,
231	231		any insect or any other form of terrestrial or aqu atic animal life
232	232		and used for the purpose of raisin g same for marketing. This
233	233		exemption shall only be granted and extended to the purchaser when
234	234		the items are to be used and in fact are used in the raising of
235	235		animal life as set out above. Each purchaser shall certify, in
236	236		writing, on the invoice or sales ticket retained by the vendor that
237	237		the purchaser is regularly engaged in the business of raising such
238	238		animal life and that the items purchased will be used only in such
239	239
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290	290		business. The vendor shall certify to the Oklahoma Tax Commis sion
291	291		that the price of th e items has been reduced to grant the full
292	292		benefit of the exemption. Violation hereof by the purchaser or
293	293		vendor shall be a misdemeanor;
294	294		8. Sale of natural or artificial gas and electricity, and
295	295		associated delivery or transmissio n services, when sold exc lusively
296	296		for residential use. Provided, this exemption shall not apply to
297	297		any sales tax levied by a city or town, or a county, or any other
298	298		jurisdiction in this state;
299	299		9. In addition to the exemptions au thorized by Section 1357.6
300	300		of this title, sales of drugs sold pursuant to a prescription
301	301		written for the treatment of human beings by a person licensed to
302	302		prescribe the drugs, and sales of insulin and medical oxygen.
303	303		Provided, this exemption shall not app ly to over-the-counter drugs;
304	304		10. Transfers of tit le or possession of empty, partially
305	305		filled, or filled returnable oil and chemical drums to any person
306	306		who is not regularly engaged in the business of selling, reselling
307	307		or otherwise transferring empty, pa rtially filled, or filled
308	308		returnable oil drums;
309	309		11. Sales of one-way utensils, paper napkins, paper cups,
310	310		disposable hot containers and other one -way carry out materials to a
311	311		vendor of meals or beverages;
312	312		12. Sales of food or food products for home consu mption which
313	313		are purchased in whole or in part with coupons issued pursuant to
314	314
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365	365		the federal food stamp program as authorized by Sections 2011
366	366		through 2029 of Title 7 of the United States Code, as to that
367	367		portion purchased with such coupons. The exemption p rovided for
368	368		such sales shall be inapplicable to suc h sales upon the effective
369	369		date of any federal law that removes the requirement of the
370	370		exemption as a condition for participation by the state in the
371	371		federal food stamp program;
372	372		13. Sales of food or food products, or any equipment or
373	373		supplies used in the preparation of the food or food products to or
374	374		by an organization which:
375	375		a. is exempt from taxation pursuant to the provisions of
376	376		Section 501(c)(3) of the Internal Revenue Code, 26
377	377		U.S.C., Section 501(c)(3 ), and which provides and
378	378		delivers prepared meals f or home consumption to
379	379		elderly or homebound persons as part of a program
380	380		commonly known as “Meals on Wheels” or “Mobile Meals”,
381	381		or
382	382		b. is exempt from taxation pursuant to the provisions of
383	383		Section 501(c)(3) of the Internal Revenue C ode, 26
384	384		U.S.C., Section 501(c)(3), and which receives federal
385	385		funding pursuant to the Older Americans Act of 1965,
386	386		as amended, for the purpose of providing nutrition
387	387		programs for the care and benefit of elderly persons;
388	388
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439	439		14. a. Sales of tangible personal pr operty or services to or
440	440		by organizations which are exempt from taxation
441	441		pursuant to the provisions of Section 501(c)(3) of the
442	442		Internal Revenue Code, 26 U.S.C., Section 501(c)(3),
443	443		and:
444	444		(1) are primarily involved in the collection and
445	445		distribution of food and other household produ cts
446	446		to other organizations that facilitate the
447	447		distribution of such products to the needy and
448	448		such distributee organizations are exempt from
449	449		taxation pursuant to the provisions of Section
450	450		501(c)(3) of the Internal Revenue Code, 26
451	451		U.S.C., Section 501(c)(3) , or
452	452		(2) facilitate the distribution of such products to
453	453		the needy.
454	454		b. Sales made in the course of business for profit or
455	455		savings, competing with other persons engaged in the
456	456		same or similar business shall not be exempt under
457	457		this paragraph;
458	458		15. Sales of tangible personal property or services to
459	459		children’s homes which are located on church -owned property and are
460	460		operated by organizations exempt from taxation pursuant to the
461	461		provisions of the Internal Reven ue Code, 26 U.S.C., Sectio n
462	462		501(c)(3);
463	463
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514	514		16. Sales of computers, data processing equipment, related
515	515		peripherals and telephone, telegraph or telecommunications service
516	516		and equipment for use in a qualified aircraft maintenance or
517	517		manufacturing facility. For purposes of this paragraph , “qualified
518	518		aircraft maintenance or manufacturing facility ” means a new or
519	519		expanding facility primarily engaged in aircraft repair, building or
520	520		rebuilding whether or not on a factory basis, whose total cost of
521	521		construction exceeds the sum of Five Million Dollars ($5,000,000.00)
522	522		and which employs at least two hundred fifty (250) new full -time-
523	523		equivalent employees, as certified by the Oklahoma Employment
524	524		Security Commission, upon completion of the facility. In order to
525	525		qualify for the exemption provided for by this paragraph, the c ost
526	526		of the items purchased by the qualified aircraft maintenance or
527	527		manufacturing facility shall equal or exceed the sum of Two Million
528	528		Dollars ($2,000,000.00);
529	529		17. Sales of tangible personal property con sumed or
530	530		incorporated in the construction or expans ion of a qualified
531	531		aircraft maintenance or manufacturing facility as defined in
532	532		paragraph 16 of this section. For purposes of this paragraph, sales
533	533		made to a contractor or subcontractor that has previousl y entered
534	534		into a contractual relationship with a qu alified aircraft
535	535		maintenance or manufacturing facility for construction or expansion
536	536		of such a facility shall be considered sales made to a qualified
537	537		aircraft maintenance or manufacturing facility;
538	538
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589	589		18. Sales of the following telec ommunications services:
590	590		a. Interstate and International “800 service”. “800
591	591		service” means a “telecommunications service ” that
592	592		allows a caller to dial a toll -free number without
593	593		incurring a charge for the call. The service is
594	594		typically marketed under the name “800”, “855”, “866”,
595	595		“877”, and “888” toll-free calling, and any subsequent
596	596		numbers designated by the Federal Communications
597	597		Commission, or
598	598		b. Interstate and International “900 service”. “900
599	599		service” means an inbound toll “telecommunications
600	600		service” purchased by a subscri ber that allows the
601	601		subscriber’s customers to call in to the subscriber ’s
602	602		prerecorded announcement or live service. “900
603	603		service” does not include the charge for: collection
604	604		services provided by the selle r of the
605	605		“telecommunications services” to the subscriber, or
606	606		service or product sold by the subscriber to the
607	607		subscriber’s customer. The service is typically
608	608		marketed under the name “900” service, and any
609	609		subsequent numbers designated by the Federal
610	610		Communications Commission,
611	611		c. Interstate and Internation al “private communications
612	612		service”. “Private communications service ” means a
613	613
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664	664		“telecommunications service ” that entitles the
665	665		customer to exclusive or priority use of a
666	666		communications channel or group of c hannels between or
667	667		among termination points, regard less of the manner in
668	668		which such channel or channels are connected, and
669	669		includes switching capacity, extension lines,
670	670		stations, and any other associated services that are
671	671		provided in connection with the us e of such channel or
672	672		channels,
673	673		d. “Value-added nonvoice data service”. “Value-added
674	674		nonvoice data service ” means a service that otherwise
675	675		meets the definition of “telecommunications services ”
676	676		in which computer processing applications are used to
677	677		act on the form, content, code, or protocol of the
678	678		information or data primarily for a purpose other than
679	679		transmission, conveyance or routing,
680	680		e. Interstate and International telecommunications
681	681		service which is:
682	682		(1) rendered by a company for private use within its
683	683		organization, or
684	684		(2) used, allocated, or distribute d by a company to
685	685		its affiliated group,
686	686		f. Regulatory assessments and charges, including charges
687	687		to fund the Oklahoma Universal Service Fund, the
688	688
689	689
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718	718		5
719	719		6
720	720		7
721	721		8
722	722		9
723	723		10
724	724		11
725	725		12
726	726		13
727	727		14
728	728		15
729	729		16
730	730		17
731	731		18
732	732		19
733	733		20
734	734		21
735	735		22
736	736		23
737	737		24
738	738
739	739		Oklahoma Lifeline Fund and the Oklahoma High Cost
740	740		Fund, and
741	741		g. Telecommunications non recurring charges, includ ing but
742	742		not limited to the installation, connection, change or
743	743		initiation of telecommunications services which are
744	744		not associated with a retail consumer sale;
745	745		19. Sales of railroad track spikes manufactur ed and sold for
746	746		use in this state in the constructi on or repair of railroad tracks,
747	747		switches, sidings and turnouts;
748	748		20. Sales of aircraft and aircraft parts provided such sales
749	749		occur at a qualified aircraft maintenance facility. As used in this
750	750		paragraph, “qualified aircraft main tenance facility” means a
751	751		facility operated by an air common carrier, including one or more
752	752		component overhaul support buildings or structures in an area owned,
753	753		leased or controlled by the air common carrier, at which there were
754	754		employed at least two thous and (2,000) full-time-equivalent
755	755		employees in the preceding year as certified by the Oklahoma
756	756		Employment Security Commission and which is primarily related to the
757	757		fabrication, repair, alteration, modification, refurbishing,
758	758		maintenance, building or rebuild ing of commercial aircraf t or
759	759		aircraft parts used in air common carriage. For purposes of this
760	760		paragraph, “air common carrier” shall also include members of an
761	761		affiliated group as defined by Section 1504 of the Internal Revenue
762	762		Code, 26 U.S.C., Section 15 04. Beginning July 1, 20 12, sales of
763	763
764	764
765	765		Req. No. 1592 Page 11 1
766	766		2
767	767		3
768	768		4
769	769		5
770	770		6
771	771		7
772	772		8
773	773		9
774	774		10
775	775		11
776	776		12
777	777		13
778	778		14
779	779		15
780	780		16
781	781		17
782	782		18
783	783		19
784	784		20
785	785		21
786	786		22
787	787		23
788	788		24
789	789		1
790	790		2
791	791		3
792	792		4
793	793		5
794	794		6
795	795		7
796	796		8
797	797		9
798	798		10
799	799		11
800	800		12
801	801		13
802	802		14
803	803		15
804	804		16
805	805		17
806	806		18
807	807		19
808	808		20
809	809		21
810	810		22
811	811		23
812	812		24
813	813
814	814		machinery, tools, supplies, equipment and related tangible personal
815	815		property and services used or consumed in the repair, remodeling or
816	816		maintenance of aircraft, aircraft engines, or aircraft c omponent
817	817		parts which occur at a qualified aircraft maintenance facility;
818	818		21. Sales of machinery and equipment purchased and used by
819	819		persons and establishments primarily engaged in computer services
820	820		and data processing:
821	821		a. as defined under Industrial Group Numbers 7372 and
822	822		7373 of the Standard Industrial C lassification (SIC)
823	823		Manual, latest version, which derive at least fifty
824	824		percent (50%) of their annual gross revenues from the
825	825		sale of a product or service to an out -of-state buyer
826	826		or consumer, and
827	827		b. as defined under Industrial Gro up Number 7374 of the
828	828		SIC Manual, latest version, which derive at least
829	829		eighty percent (80%) of their annual gross revenues
830	830		from the sale of a product or service to an out -of-
831	831		state buyer or consumer.
832	832		Eligibility for the exemption set out in this paragraph shall be
833	833		established, subject to review by the Tax Commission, by annually
834	834		filing an affidavit with the Tax Commission stating that the
835	835		facility so qualifies and such information as required by the Tax
836	836		Commission. For purposes of determining whether annua l gross
837	837		revenues are derived from sales to out -of-state buyers or consumers,
838	838
839	839
840	840		Req. No. 1592 Page 12 1
841	841		2
842	842		3
843	843		4
844	844		5
845	845		6
846	846		7
847	847		8
848	848		9
849	849		10
850	850		11
851	851		12
852	852		13
853	853		14
854	854		15
855	855		16
856	856		17
857	857		18
858	858		19
859	859		20
860	860		21
861	861		22
862	862		23
863	863		24
864	864		1
865	865		2
866	866		3
867	867		4
868	868		5
869	869		6
870	870		7
871	871		8
872	872		9
873	873		10
874	874		11
875	875		12
876	876		13
877	877		14
878	878		15
879	879		16
880	880		17
881	881		18
882	882		19
883	883		20
884	884		21
885	885		22
886	886		23
887	887		24
888	888
889	889		all sales to the federal government shall be considered to be to an
890	890		out-of-state buyer or consumer;
891	891		22. Sales of prosthetic devices to an individual for use by
892	892		such individual. For purposes of this para graph, “prosthetic
893	893		device” shall have the same meaning as provided in Section 1357.6 of
894	894		this title and shall include hearing aids purchased from an
895	895		audiologist or hearing aid dealer or fitter who is licens ed by the
896	896		state as required by law , but shall not include corrective eye
897	897		glasses, eyeglasses or contact lenses or hearing aids;
898	898		23. Sales of tangible pers onal property or services to a motion
899	899		picture or television production company to be used or consumed in
900	900		connection with an eligible production. For pu rposes of this
901	901		paragraph, “eligible production” means a documentary, special, music
902	902		video, or a televisi on commercial or televisio n program that will
903	903		serve as a pilot for or be a segment of an ongoing dram atic or
904	904		situation comedy series filmed or taped for network or national or
905	905		regional syndication or a feature -length motion picture intended for
906	906		theatrical release or for network or national or regional
907	907		syndication or broadcast. The provisions of this para graph shall
908	908		apply to sales occurring on or after Ju ly 1, 1996. In order to
909	909		qualify for the exemption, the motion picture or television
910	910		production company shall file any documentati on and information
911	911		required to be submitted pursuant to rules promulgated b y the Tax
912	912		Commission;
913	913
914	914
915	915		Req. No. 1592 Page 13 1
916	916		2
917	917		3
918	918		4
919	919		5
920	920		6
921	921		7
922	922		8
923	923		9
924	924		10
925	925		11
926	926		12
927	927		13
928	928		14
929	929		15
930	930		16
931	931		17
932	932		18
933	933		19
934	934		20
935	935		21
936	936		22
937	937		23
938	938		24
939	939		1
940	940		2
941	941		3
942	942		4
943	943		5
944	944		6
945	945		7
946	946		8
947	947		9
948	948		10
949	949		11
950	950		12
951	951		13
952	952		14
953	953		15
954	954		16
955	955		17
956	956		18
957	957		19
958	958		20
959	959		21
960	960		22
961	961		23
962	962		24
963	963
964	964		24. Sales of diesel fuel sol d for consumption by commercial
965	965		vessels, barges and other commercial watercraft;
966	966		25. Sales of tangible personal property or servi ces to tax-
967	967		exempt independent nonprofit biomedical research foundations tha t
968	968		provide educational programs for Oklahoma science students and
969	969		teachers and to tax-exempt independent nonprofit community blood
970	970		banks headquartered in th is state;
971	971		26. Effective May 6, 1992, sales of wireless telecommunications
972	972		equipment to a vendor who subsequently transfers the equipment at no
973	973		charge or for a discounted charge to a consumer as part of a
974	974		promotional package or as an inducement to commence or continue a
975	975		contract for wireless telecommunications services;
976	976		27. Effective January 1, 1991, lea ses of rail transportation
977	977		cars to haul coal to coa l-fired plants located in this state which
978	978		generate electric power;
979	979		28. Beginning July 1, 2005, sales o f aircraft engine repairs,
980	980		modification, and replacement parts, sales of aircraft frame repairs
981	981		and modification, aircraft interior modification, and pa int, and
982	982		sales of services employed in the repair, modification and
983	983		replacement of parts of aircraft eng ines, aircraft frame and
984	984		interior repair and modification, and paint;
985	985		29. Sales of materials and sup plies to the owner or operator of
986	986		a ship, motor vessel or barge that is used in interstate or
987	987		international commerce if the materials and supplies:
988	988
989	989
990	990		Req. No. 1592 Page 14 1
991	991		2
992	992		3
993	993		4
994	994		5
995	995		6
996	996		7
997	997		8
998	998		9
999	999		10
1000	1000		11
1001	1001		12
1002	1002		13
1003	1003		14
1004	1004		15
1005	1005		16
1006	1006		17
1007	1007		18
1008	1008		19
1009	1009		20
1010	1010		21
1011	1011		22
1012	1012		23
1013	1013		24
1014	1014		1
1015	1015		2
1016	1016		3
1017	1017		4
1018	1018		5
1019	1019		6
1020	1020		7
1021	1021		8
1022	1022		9
1023	1023		10
1024	1024		11
1025	1025		12
1026	1026		13
1027	1027		14
1028	1028		15
1029	1029		16
1030	1030		17
1031	1031		18
1032	1032		19
1033	1033		20
1034	1034		21
1035	1035		22
1036	1036		23
1037	1037		24
1038	1038
1039	1039		a. are loaded on the ship, motor vessel or barge and used
1040	1040		in the maintenance and operation of the ship, moto r
1041	1041		vessel or barge, or
1042	1042		b. enter into and become comp onent parts of the ship,
1043	1043		motor vessel or barge;
1044	1044		30. Sales of tangible personal property made at estate sales at
1045	1045		which such property is offered for sale on the premises of the
1046	1046		former residence of the deced ent by a person who is not required to
1047	1047		be licensed pursuant to the Transient Merchant Licensing Act, or who
1048	1048		is not otherwise required to obtain a sales tax permit for the sale
1049	1049		of such property pursuant to the provisions of Section 1364 of this
1050	1050		title; provided:
1051	1051		a. such sale or event may not be held for a pe riod
1052	1052		exceeding three (3) consecutive days,
1053	1053		b. the sale must be conducted within six (6) months of
1054	1054		the date of death of the deceden t, and
1055	1055		c. the exemption allowed by this paragraph shall not be
1056	1056		allowed for property that was not part of the
1057	1057		decedent’s estate;
1058	1058		31. Beginning January 1, 2004, sales of electricity and
1059	1059		associated delivery and transmission services , when sold exclusively
1060	1060		for use by an oil and gas operator for reservoir dewatering projects
1061	1061		and associated operations commencing on or after July 1, 20 03, in
1062	1062		which the initial water -to-oil ratio is greater than or equal to
1063	1063
1064	1064
1065	1065		Req. No. 1592 Page 15 1
1066	1066		2
1067	1067		3
1068	1068		4
1069	1069		5
1070	1070		6
1071	1071		7
1072	1072		8
1073	1073		9
1074	1074		10
1075	1075		11
1076	1076		12
1077	1077		13
1078	1078		14
1079	1079		15
1080	1080		16
1081	1081		17
1082	1082		18
1083	1083		19
1084	1084		20
1085	1085		21
1086	1086		22
1087	1087		23
1088	1088		24
1089	1089		1
1090	1090		2
1091	1091		3
1092	1092		4
1093	1093		5
1094	1094		6
1095	1095		7
1096	1096		8
1097	1097		9
1098	1098		10
1099	1099		11
1100	1100		12
1101	1101		13
1102	1102		14
1103	1103		15
1104	1104		16
1105	1105		17
1106	1106		18
1107	1107		19
1108	1108		20
1109	1109		21
1110	1110		22
1111	1111		23
1112	1112		24
1113	1113
1114	1114		five-to-one water-to-oil, and such oil and gas development projects
1115	1115		have been classified by the Corporation Commission as a reservoir
1116	1116		dewatering unit;
1117	1117		32. Sales of prewritten computer software that is delivered
1118	1118		electronically. For purposes of this paragraph, “delivered
1119	1119		electronically” means delivered to the pur chaser by means other than
1120	1120		tangible storage media;
1121	1121		33. Sales of modular dw elling units when built at a production
1122	1122		facility and moved in whole or in parts, to be assembled on -site,
1123	1123		and permanently affixed to the real property and used for
1124	1124		residential or commercial purposes. The exemption provided by this
1125	1125		paragraph shall equal fo rty-five percent (45%) of the total sales
1126	1126		price of the modular dwelling unit. For purposes of this paragraph,
1127	1127		“modular dwelling unit ” means a structure th at is not subject to the
1128	1128		motor vehicle excise tax imposed pursuant to Section 2103 of this
1129	1129		title;
1130	1130		34. Sales of tangible personal property or services t o persons
1131	1131		who are residents of Oklahoma and have been honorably discharged
1132	1132		from active service in any br anch of the Armed Forces o f the United
1133	1133		States or Oklahoma National Guard and who have been certified by the
1134	1134		United States Department of Veterans Affairs or its successor to be
1135	1135		in receipt of disability compensation at the one -hundred-percent
1136	1136		rate and the disability shall be permanen t and have been sustained
1137	1137		through military action or accident or resulting from disease
1138	1138
1139	1139
1140	1140		Req. No. 1592 Page 16 1
1141	1141		2
1142	1142		3
1143	1143		4
1144	1144		5
1145	1145		6
1146	1146		7
1147	1147		8
1148	1148		9
1149	1149		10
1150	1150		11
1151	1151		12
1152	1152		13
1153	1153		14
1154	1154		15
1155	1155		16
1156	1156		17
1157	1157		18
1158	1158		19
1159	1159		20
1160	1160		21
1161	1161		22
1162	1162		23
1163	1163		24
1164	1164		1
1165	1165		2
1166	1166		3
1167	1167		4
1168	1168		5
1169	1169		6
1170	1170		7
1171	1171		8
1172	1172		9
1173	1173		10
1174	1174		11
1175	1175		12
1176	1176		13
1177	1177		14
1178	1178		15
1179	1179		16
1180	1180		17
1181	1181		18
1182	1182		19
1183	1183		20
1184	1184		21
1185	1185		22
1186	1186		23
1187	1187		24
1188	1188
1189	1189		contracted while in such active servic e or the surviving spouse of
1190	1190		such person if the person is deceased and the spouse has not
1191	1191		remarried; provided, sales for the benef it of the person to a spouse
1192	1192		of the eligible person or to a member of the h ousehold in which the
1193	1193		eligible person resides and w ho is authorized to make purchases on
1194	1194		the person’s behalf, when such eligible person is not present at t he
1195	1195		sale, shall also be exe mpt for purposes of this paragraph. The
1196	1196		Oklahoma Tax Commission shall issu e a separate exemption card to a
1197	1197		spouse of an eligible person or to a member of the household in
1198	1198		which the eligible person resides who is authorized to mak e
1199	1199		purchases on the person ’s behalf, if requested by the eligible
1200	1200		person. Sales qualifying for the ex emption authorized by this
1201	1201		paragraph shall not exce ed Twenty-five Thousand Dollars ($25,000.00)
1202	1202		per year per individual while the disabled veteran is livin g. Sales
1203	1203		qualifying for the exemption authorized by this paragraph shall not
1204	1204		exceed One Thousand Dol lars ($1,000.00) per year for an unremarried
1205	1205		surviving spouse. Upon request of the Tax Commission, a person
1206	1206		asserting or claiming the exemption authorized by this paragraph
1207	1207		shall provide a statement, executed under oath, that the total sales
1208	1208		amounts for which the exemption is applicable have not exceeded
1209	1209		Twenty-five Thousand Dollars ($25,000.00) per year per living
1210	1210		disabled veteran or One Thousand Dollars ( $1,000.00) per year for an
1211	1211		unremarried surviving spouse. If the amount of such exempt sales
1212	1212		exceeds such amount, the sales tax in excess of the authori zed
1213	1213
1214	1214
1215	1215		Req. No. 1592 Page 17 1
1216	1216		2
1217	1217		3
1218	1218		4
1219	1219		5
1220	1220		6
1221	1221		7
1222	1222		8
1223	1223		9
1224	1224		10
1225	1225		11
1226	1226		12
1227	1227		13
1228	1228		14
1229	1229		15
1230	1230		16
1231	1231		17
1232	1232		18
1233	1233		19
1234	1234		20
1235	1235		21
1236	1236		22
1237	1237		23
1238	1238		24
1239	1239		1
1240	1240		2
1241	1241		3
1242	1242		4
1243	1243		5
1244	1244		6
1245	1245		7
1246	1246		8
1247	1247		9
1248	1248		10
1249	1249		11
1250	1250		12
1251	1251		13
1252	1252		14
1253	1253		15
1254	1254		16
1255	1255		17
1256	1256		18
1257	1257		19
1258	1258		20
1259	1259		21
1260	1260		22
1261	1261		23
1262	1262		24
1263	1263
1264	1264		amount shall be treated as a direct sales tax liability and may be
1265	1265		recovered by the Tax Commission i n the same manner provided by law
1266	1266		for other taxes, including penalty and interest;
1267	1267		35. Sales of electricity to the operator, specifically
1268	1268		designated by the Corporation Commission, of a spacing unit or lease
1269	1269		from which oil is produced or attempted to be pr oduced using
1270	1270		enhanced recovery methods, including, but not limited to, increased
1271	1271		pressure in a produc ing formation through the use of water or
1272	1272		saltwater if the electrical usage is associated with and necessary
1273	1273		for the operation of equipment required to inj ect or circulate
1274	1274		fluids in a producing formation for the purpose of forcing oil or
1275	1275		petroleum into a wellbore for eventual recovery and production from
1276	1276		the wellhead. In order to be eligible for the sales tax exemption
1277	1277		authorized by this paragraph, the tota l content of oil recovered
1278	1278		after the use of enhanced recovery methods shall not exceed one
1279	1279		percent (1%) by volume. The exemption authorized by this par agraph
1280	1280		shall be applicable only to the state sales tax rate and shall not
1281	1281		be applicable to any county or municipal sales tax rate;
1282	1282		36. Sales of intrastate charter and tour bus transportation.
1283	1283		As used in this paragraph, “intrastate charter and tour bus
1284	1284		transportation” means the transportation of persons from one
1285	1285		location in this state to another location in this state in a motor
1286	1286		vehicle which has been constructed in such a manner that it may
1287	1287		lawfully carry more than eighteen persons, and which is ordinaril y
1288	1288
1289	1289
1290	1290		Req. No. 1592 Page 18 1
1291	1291		2
1292	1292		3
1293	1293		4
1294	1294		5
1295	1295		6
1296	1296		7
1297	1297		8
1298	1298		9
1299	1299		10
1300	1300		11
1301	1301		12
1302	1302		13
1303	1303		14
1304	1304		15
1305	1305		16
1306	1306		17
1307	1307		18
1308	1308		19
1309	1309		20
1310	1310		21
1311	1311		22
1312	1312		23
1313	1313		24
1314	1314		1
1315	1315		2
1316	1316		3
1317	1317		4
1318	1318		5
1319	1319		6
1320	1320		7
1321	1321		8
1322	1322		9
1323	1323		10
1324	1324		11
1325	1325		12
1326	1326		13
1327	1327		14
1328	1328		15
1329	1329		16
1330	1330		17
1331	1331		18
1332	1332		19
1333	1333		20
1334	1334		21
1335	1335		22
1336	1336		23
1337	1337		24
1338	1338
1339	1339		used or rented to carry persons for compensation. Provided, this
1340	1340		exemption shall not apply to regular ly scheduled bus transport ation
1341	1341		for the general public;
1342	1342		37. Sales of vitamins, minerals and dietary supplements by a
1343	1343		licensed chiropractor to a person who is the patient of such
1344	1344		chiropractor at the physical location where the chiropractor
1345	1345		provides chiropractic care or services to such patient. The
1346	1346		provisions of this paragraph shall not be applicable to any drug,
1347	1347		medicine or substance for which a prescri ption by a licensed
1348	1348		physician is required;
1349	1349		38. Sales of goods, wares, merchandise, tangible personal
1350	1350		property, machinery and equi pment to a web search portal located in
1351	1351		this state which derives at least e ighty percent (80%) of its annual
1352	1352		gross revenue from the sale of a product or service to an out -of-
1353	1353		state buyer or consumer. For purposes of this paragraph , “web
1354	1354		search portal” means an establishment classified under NAICS code
1355	1355		519130 which operates websit es that use a search engine to generate
1356	1356		and maintain extensive databases of Internet addresses and content
1357	1357		in an easily searchable format;
1358	1358		39. Sales of tangible personal property c onsumed or
1359	1359		incorporated in the construction or expansion of a facility for a
1360	1360		corporation organized under Section 437 et seq. o f Title 18 of the
1361	1361		Oklahoma Statutes as a rural electric cooperative. For purposes of
1362	1362		this paragraph, sales made to a contractor o r subcontractor that has
1363	1363
1364	1364
1365	1365		Req. No. 1592 Page 19 1
1366	1366		2
1367	1367		3
1368	1368		4
1369	1369		5
1370	1370		6
1371	1371		7
1372	1372		8
1373	1373		9
1374	1374		10
1375	1375		11
1376	1376		12
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1378	1378		14
1379	1379		15
1380	1380		16
1381	1381		17
1382	1382		18
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1386	1386		22
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1388	1388		24
1389	1389		1
1390	1390		2
1391	1391		3
1392	1392		4
1393	1393		5
1394	1394		6
1395	1395		7
1396	1396		8
1397	1397		9
1398	1398		10
1399	1399		11
1400	1400		12
1401	1401		13
1402	1402		14
1403	1403		15
1404	1404		16
1405	1405		17
1406	1406		18
1407	1407		19
1408	1408		20
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1410	1410		22
1411	1411		23
1412	1412		24
1413	1413
1414	1414		previously entered into a contractual relationship with a rural
1415	1415		electric cooperative for construction or expansion of a facility
1416	1416		shall be considered sales made to a rural electric cooperative;
1417	1417		40. Sales of tangible personal proper ty or services to a
1418	1418		business primarily engaged in the repair of consumer el ectronic
1419	1419		goods, including, but not limited to, cell phones, compact disc
1420	1420		players, personal computers, MP3 players, digital devices for the
1421	1421		storage and retrieval of information throu gh hard-wired or wireless
1422	1422		computer or Internet connections, if the devices are sold to the
1423	1423		business by the original manufactur er of such devices and the
1424	1424		devices are repaired, refitted or refurbished for sale by the entity
1425	1425		qualifying for the exemption autho rized by this paragraph directly
1426	1426		to retail consumers or if the devices are sold to another business
1427	1427		entity for sale to retail consumers;
1428	1428		41. On or after July 1, 2019, and prior to July 1, 2024, sales
1429	1429		or leases of rolling stock wh en sold or leased by the m anufacturer,
1430	1430		regardless of whether the purchaser is a public services corpo ration
1431	1431		engaged in business as a common carrier of p roperty or passengers by
1432	1432		railway, for use or consumption by a common carrier directly in the
1433	1433		rendition of public service. For pur poses of this paragraph,
1434	1434		“rolling stock” means locomotives, autocars and ra ilroad cars and
1435	1435		“sales or leases” includes railroad car maintenance and retrofitting
1436	1436		of railroad cars for their further use only on the railways; and
1437	1437
1438	1438
1439	1439		Req. No. 1592 Page 20 1
1440	1440		2
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1465	1465		3
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1467	1467		5
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1487	1487
1488	1488		42. Sales of gold, silver, pla tinum, palladium or other bullion
1489	1489		items such as coins and bars and legal te nder of any nation, which
1490	1490		legal tender is sold acco rding to its value as precious metal or as
1491	1491		an investment. As used in the paragraph, “bullion” means any
1492	1492		precious metal, including , but not limited to, gold, silver,
1493	1493		platinum and palladium, that is in such a state or condition that
1494	1494		its value depends upon i ts precious metal content and not its form.
1495	1495		The exemption authorized by this paragraph shall not apply to
1496	1496		fabricated metals that have been processed or manufactured for
1497	1497		artistic use or as jewelry.
1498	1498		SECTION 2. AMENDATORY 68 O.S. 2011, Section 1357.6, as
1499	1499		amended by Section 1, Chapter 458, O.S.L. 2019 (68 O.S. Supp. 2020,
1500	1500		Section 1357.6), is amended to read as follows:
1501	1501		Section 1357.6. A. Effective July 1, 1992, there are h ereby
1502	1502		exempted from the tax levied by Section 1350 et seq. of this title
1503	1503		sales of drugs for the treatment of human beings, medical
1504	1504		appliances, medical devices and other medical equipment including
1505	1505		but not limited to corrective eyeglasses, contact lenses, a nd
1506	1506		hearing aids when administered, distributed or prescribed by a
1507	1507		practitioner, as defined in subsection C of this section, who is
1508	1508		authorized by law to administer, distribute or prescribe such items
1509	1509		or when purchased or leased by or on behalf of an individ ual for use
1510	1510		by such individual under a prescription or work o rder of a
1511	1511		practitioner who is authorized by law to prescribe such items and
1512	1512
1513	1513
1514	1514		Req. No. 1592 Page 21 1
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1562	1562
1563	1563		when the cost of such items will be reimbursed under the Medicare or
1564	1564		Medicaid Program.
1565	1565		B. There are hereby exempted fr om the tax levied by Section
1566	1566		1350 et seq. of this title sales of the following medical equipment
1567	1567		when administered, distributed or prescribed by a pra ctitioner, as
1568	1568		defined in subsection C of this section, who is authorized by law to
1569	1569		administer, distribute or prescribe such items:
1570	1570		1. Prosthetic devices as defined in subsection D of this
1571	1571		section;
1572	1572		2. Durable medical equipment as defined in subsection E o f this
1573	1573		section; and
1574	1574		3. Mobility-enhancing equipment as defined in subsection F of
1575	1575		this section.
1576	1576		C. The term “practitioner” means a physician, allopathic
1577	1577		physician, osteopathic physician, surgeon, podiatrist, chiropractor,
1578	1578		optometrist, pharmacist, psychol ogist, ophthalmologist, nurse
1579	1579		practitioner, clinical nurse specialist, audiologist or hearing aid
1580	1580		dealer or fitter who is licensed by the state as required by law.
1581	1581		D. The term “prosthetic device” means a replacement, corrective
1582	1582		or supportive device , including repair and replacement parts for
1583	1583		same, worn on or in the body to:
1584	1584		1. Artificially replace a missing portion of the body;
1585	1585		2. Prevent or correct physical deformit y or malfunction; or
1586	1586		3. Support a weak or deformed portion of the body.
1587	1587
1588	1588
1589	1589		Req. No. 1592 Page 22 1
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1591	1591		3
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1637	1637
1638	1638		Provided, the term shall not include corrective eyeglasses , or
1639	1639		contact lenses or hearing aids.
1640	1640		E. The term “durable medical equipment” means equipment,
1641	1641		including repair and replaceme nt parts for same, which:
1642	1642		1. Is used in the home;
1643	1643		2. Can withstand repeated use;
1644	1644		3. Is primarily and customarily used to serve a medical
1645	1645		purpose;
1646	1646		4. Generally is not useful to a person in the absence of
1647	1647		illness or injury; and
1648	1648		5. Is not worn in or on t he body.
1649	1649		The term “durable medical equipment ” shall not include
1650	1650		“mobility-enhancing equipment” as defined in subsection F of this
1651	1651		section.
1652	1652		F. The term “mobility-enhancing equipment” means equipment,
1653	1653		including repair and replacement parts for same, which:
1654	1654		1. Is primarily and customarily used to provide or increase the
1655	1655		ability to move from one pl ace to another and which is appropriate
1656	1656		for use either in a home or a motor vehicle;
1657	1657		2. Is not generally used by persons with normal mobility; and
1658	1658		3. Does not include any motor vehicle or equipment on a motor
1659	1659		vehicle normally provided by a motor vehicle manufacturer.
1660	1660
1661	1661
1662	1662		Req. No. 1592 Page 23 1
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1700	1700		15
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1710	1710
1711	1711		The term “mobility-enhancing equipment” shall not include
1712	1712		“durable medical equipment ” as defined in subsection E of this
1713	1713		section.
1714	1714		SECTION 3. This act shall become effective November 1, 2021.
1715	1715
1716	1716		58-1-1592 QD 1/8/2021 9:35:22 PM