Oklahoma 2022 Regular Session

Oklahoma Senate Bill SB415 Compare Versions

Version 1 (Old)

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4		-	An Act
5		-	ENROLLED SENATE
	29	+	HOUSE OF REPRESENTATIVES - FLOOR VERSION
	30	+
	31	+	STATE OF OKLAHOMA
	32	+
	33	+	1st Session of the 58th Legislature (2021)
	34	+
	35	+	ENGROSSED SENATE
6	36		BILL NO. 415 By: Simpson of the Senate
7	37
8	38		and
9	39
10	40		Hardin (Tommy) and Luttrell
11	41		of the House
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18	47		An Act relating to veteran’s sales tax exemptions;
19	48		amending 68 O.S. 2011, Sections 205, as last amended
20	49		by Section 37, Chapter 210, O.S.L. 2016 and 1357, as
21	50		last amended by Section 1, Chapter 241, O.S.L. 2019
22	51		(68 O.S. Supp. 2020, Section s 205 and 1357), which
23	52		relate to information for determin ing eligibility;
24	53		deleting obsolete language; authorizing disclosure of
25	54		specified information by Oklahoma Tax Commission to
26	55		Oklahoma Department of Veterans Affairs relating to
27	56		certain eligibility; requiring veteran registration
28	57		for certain sales tax exempti on; requiring veteran
29	58		registration by certain date to remain qualified for
30	59		certain sales tax exemption; requiring the Tax
31	60		Commission to promulgate rules; specifying content of
32	61		rules; providing statutory reference; amending
33	62		Section 1, Chapter 229, O.S.L. 20 17, as last amended
34	63		by Section 1, Chapter 124, O.S.L. 2019 (72 O.S. Supp.
35	64		2020, Section 421), which relates to registry of
36	65		veterans; requiring additional verification of
37	66		veteran service disability status under certain
38	67		circumstance; and declaring an emergen cy.
39	68
40	69
41	70
42		-	~~SUBJECT: Veteran’s sales tax exemptions~~
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44	73		BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
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47		-	ENR. S. B. NO. 415 Page 2
48	101		SECTION 1. AMENDATORY 68 O.S. 2011, Section 205, as last
49	102		amended by Section 37, Chapter 210, O.S.L. 2016 (68 O.S. Supp. 2020,
50	103		Section 205), is amended to read as follo ws:
51		-
52	104		Section 205. A. The records and files of the Oklahoma Tax
53	105		Commission concerning the administration of the Uniform Tax
54	106		Procedure Code or of any state tax law shall be considered
55	107		confidential and privileged, except as otherwise provided for by
56	108		law, and neither the Tax Commission nor any employee engaged in the
57	109		administration of the Tax Commission or charged with the custody of
58	110		any such records or files nor any person who may have secured
59	111		information from the Tax Commission shall disclose any information
60	112		obtained from the records or files or from any examination or
61	113		inspection of the premises or property of any person.
62		-
63	114		B. Except as provided in paragraph 26 of subsection C of this
64	115		section, neither the Tax Commission nor any employee engaged in the
65	116		administration of the Tax Commission or charged with the custody of
66	117		any such records or files shall be required by any court of this
67	118		state to produce any of the records or files for the inspection of
68	119		any person or for use in any action or proceeding, except when t he
69	120		records or files or the facts shown thereby are directly involved in
70	121		an action or proceeding pursuant to the provisions of the Uniform
71	122		Tax Procedure Code or of the state tax law, or when the
72	123		determination of the action or proceeding will affect the vali dity
73	124		or the amount of the claim of the state pursuant to any state tax
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74	152		law, or when the information contained in the records or files
75	153		constitutes evidence of violation of the provisions of the Uniform
76	154		Tax Procedure Code or of any state tax law.
77		-
78	155		C. The provisions of this section shall not prevent the Tax
79	156		Commission from disclosing the following information and no
80	157		liability whatsoever, civil or criminal, shall attach to any member
81	158		of the Tax Commission or any employee thereof for any error or
82	159		omission in the disclosure of such information:
83		-
84	160		1. The delivery to a taxpayer or a duly authorized
85	161		representative of the taxpayer of a copy of any report or any other
86	162		paper filed by the taxpayer pursuant to the provisions of the
87	163		Uniform Tax Procedure Code or of any stat e tax law;
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91	164		2. The exchange of information that is not protected by the
92	165		federal Privacy Protection Act, 42 U.S.C., Section 2000aa et seq.,
93	166		pursuant to reciprocal agreements entered into by the Tax Commission
94	167		and other state agencies or agencies of the fede ral government;
95		-
96	168		3. The publication of statistics so classified as to prevent
97	169		the identification of a particular report and the items thereof;
98		-
99	170		4. The examination of records and files by the State Auditor
100	171		and Inspector or the duly authorized agents of the State Auditor and
101	172		Inspector;
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103	173		5. The disclosing of information or evidence to the Oklahoma
104	174		State Bureau of Investigation, Attorney General, Oklahoma State
105	175		Bureau of Narcotics and Dangerous Drugs Control, any district
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106	203		attorney, or agent of any federal law e nforcement agency when the
107	204		information or evidence is to be used by such officials to
108	205		investigate or prosecute violations of the criminal provisions of
109	206		the Uniform Tax Procedure Code or of any state tax law or of any
110	207		federal crime committed against this st ate. Any information
111	208		disclosed to the Oklahoma State Bureau of Investigation, Attorney
112	209		General, Oklahoma State Bureau of Narcotics and Dangerous Drugs
113	210		Control, any district attorney , or agent of any federal law
114	211		enforcement agency shall be kept confidentia l by such person and not
115	212		be disclosed except when presented to a court in a prosecution for
116	213		violation of the tax laws of this state or except as specifically
117	214		authorized by law, and a violation by the Oklahoma State Bureau of
118	215		Investigation, Attorney General , Oklahoma State Bureau of Narcotics
119	216		and Dangerous Drugs Control, district attorney , or agent of any
120	217		federal law enforcement agency by otherwise releasing the
121	218		information shall be a felony;
122		-
123	219		6. The use by any division of the Tax Commission of any
124	220		information or evidence in the possession of or contained in any
125	221		report or return filed with any other division of the Tax
126	222		Commission;
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128	223		7. The furnishing, at the discretion of the Tax Commission, of
129	224		any information disclosed by its records or files to any official
130	225		person or body of this state, any other state, the United States , or
131	226		foreign country who is concerned with the administration or
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132	254		assessment of any similar tax in this state, any other state or the
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135	255		United States. The provisions of this paragraph shall incl ude the
136	256		furnishing of information by the Tax Commission to a county assessor
137	257		to determine the amount of gross household income pursuant to the
138	258		provisions of Section 8C of Article X of the Oklahoma Constitution
139	259		or Section 2890 of this title. The Tax Commis sion shall promulgate
140	260		rules to give guidance to the county assessors regarding the type of
141	261		information which may be used by the county assessors in determining
142	262		the amount of gross household income pursuant to Section 8C of
143	263		Article X of the Oklahoma Constit ution or Section 2890 of this
144	264		title. The provisions of this paragraph shall also include the
145	265		furnishing of information to the State Treasurer for the purpose of
146	266		administration of the Uniform Unclaimed Property Act;
147		-
148	267		8. The furnishing of information to oth er state agencies for
149	268		the limited purpose of aiding in the collection of debts owed by
150	269		individuals to such requesting agencies;
151		-
152	270		9. The furnishing of information requested by any member of the
153	271		general public and stated in the sworn lists or schedules of ta xable
154	272		property of public service corporations organized, existing, or
155	273		doing business in this state which are submitted to and certified by
156	274		the State Board of Equalization pursuant to the provisions of
157	275		Section 2858 of this title and Section 21 of Article X of the
158	276		Oklahoma Constitution, provided such information would be a public
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159	304		record if filed pursuant to Sections 2838 and 2839 of this title on
160	305		behalf of a corporation other than a public service corporation;
161		-
162	306		10. The furnishing of information requested by a ny member of
163	307		the general public and stated in the findings of the Tax Commission
164	308		as to the adjustment and equalization of the valuation of real and
165	309		personal property of the counties of the state, which are submitted
166	310		to and certified by the State Board of E qualization pursuant to the
167	311		provisions of Section 2865 of this title and Section 21 of Article X
168	312		of the Oklahoma Constitution;
169		-
170	313		11. The furnishing of information to an Oklahoma wholesaler of
171	314		low-point beer, licensed under the provisions of Section 163.1 et
172	315		seq. of Title 37 of the Oklahoma Statutes, or an association or
173	316		organization whose membership is comprised of such wholesalers, of
174	317		the licensed retailers authorized by law to purchase low -point beer
175	318		in this state or the furnishing of information to a lice nsed
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178	319		Oklahoma wholesaler of low -point beer of shipments by licensed
179	320		manufacturers into this state;
180		-
181	321		12. The furnishing of information as to the issuance or
182	322		revocation of any tax permit, license or exemption by the Tax
183	323		Commission as provided for by law. Su ch information shall be
184	324		limited to the name of the person issued the permit, license or
185	325		exemption, the name of the business entity authorized to engage in
186	326		business pursuant to the permit, license or exemption, the address
187	327		of the business entity , and the grounds for revocation;
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189	355		13. 12. The posting of notice of revocation of any tax permit
190	356		or license upon the premises of the place of business of any
191	357		business entity which has had any tax permit or license revoked by
192	358		the Tax Commission as provided for by law. Such notice shall be
193	359		limited to the name of the person issued the permit or license, the
194	360		name of the business entity authorized to engage in business
195	361		pursuant to the permit or license, the address of the business
196	362		entity, and the grounds for revocation;
197		-
198	363		14. 13. The furnishing of information upon written request by
199	364		any member of the general public as to the outstanding and unpaid
200	365		amount due and owing by any taxpayer of this state for any
201	366		delinquent tax, together with penalty and interest, for which a tax
202	367		warrant or a certificate of indebtedness has been filed pursuant to
203	368		law;
204		-
205	369		15. 14. After the filing of a tax warrant pursuant to law, the
206	370		furnishing of information upon written request by any member of the
207	371		general public as to any agreement entered into by th e Tax
208	372		Commission concerning a compromise of tax liability for an amount
209	373		less than the amount of tax liability stated on such warrant;
210		-
211	374		16. 15. The disclosure of information necessary to complete the
212	375		performance of any contract authorized by this title to a ny person
213	376		with whom the Tax Commission has contracted;
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215	377		17. 16. The disclosure of information to any person for a
216	378		purpose as authorized by the taxpayer pursuant to a waiver of
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217	406		confidentiality. The waiver shall be in writing and shall be made
218	407		upon such form as the Tax Commission may prescribe;
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222	408		18. 17. The disclosure of information required in order to
223	409		comply with the provisions of Section 2369 of this title;
224		-
225	410		19. 18. The disclosure to an employer, as defined in Sections
226	411		2385.1 and 2385.3 of this title, of information required in order to
227	412		collect the tax imposed by Section 2385.2 of this title;
228		-
229	413		20. 19. The disclosure to a plaintiff of a corporation's last -
230	414		known address shown on the records of the Franchise Tax Division of
231	415		the Tax Commission in order for suc h plaintiff to comply with the
232	416		requirements of Section 2004 of Title 12 of the Oklahoma Statutes;
233		-
234	417		21. 20. The disclosure of information directly involved in the
235	418		resolution of the protest by a taxpayer to an assessment of tax or
236	419		additional tax or the resol ution of a claim for refund filed by a
237	420		taxpayer, including the disclosure of the pendency of an
238	421		administrative proceeding involving such protest or claim, to a
239	422		person called by the Tax Commission as an expert witness or as a
240	423		witness whose area of knowledge or expertise specifically addresses
241	424		the issue addressed in the protest or claim for refund. Such
242	425		disclosure to a witness shall be limited to information pertaining
243	426		to the specific knowledge of that witness as to the transaction or
244	427		relationship between ta xpayer and witness;
245		-
246	428		22. 21. The disclosure of information necessary to implement an
247	429		agreement authorized by Section 2702 of this title when such
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248	457		information is directly involved in the resolution of issues arising
249	458		out of the enforcement of a municipal sal es tax ordinance. Such
250	459		disclosure shall be to the governing body or to the municipal
251	460		attorney, if so designated by the governing body;
252		-
253	461		23. 22. The furnishing of information regarding incentive
254	462		payments made pursuant to the provisions of Sections 3601 thr ough
255	463		3609 of this title or incentive payments made pursuant to the
256	464		provisions of Sections 3501 through 3508 of this title;
257		-
258	465		24. 23. The furnishing to a prospective purchaser of any
259	466		business, or his or her authorized representative, of information
260	467		relating to any liabilities, delinquencies, assessments or warrants
261	468		of the prospective seller of the business which have not been filed
262	469		of record, established , or become final and which relate solely to
263	470		the seller's business. Any disclosure under this paragraph sh all
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266	471		only be allowed upon the presentment by the prospective buyer, or
267	472		the buyer's authorized representative, of the purchase contract and
268	473		a written authorization between the parties;
269		-
270	474		25. 24. The furnishing of information as to the amount of state
271	475		revenue affected by the issuance or granting of any tax permit,
272	476		license, exemption, deduction, credit or other tax preference by the
273	477		Tax Commission as provided for by law. Such information shall be
274	478		limited to the type of permit, license, exemption, deduction, cre dit
275	479		or other tax preference issued or granted, the date and duration of
276	480		such permit, license, exemption, deduction, credit or other tax
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277	508		preference and the amount of such revenue. The provisions of this
278	509		paragraph shall not authorize the disclosure of the n ame of the
279	510		person issued such permit, license, exemption, deduction, credit or
280	511		other tax preference, or the name of the business entity authorized
281	512		to engage in business pursuant to the permit, license, exemption,
282	513		deduction, credit or other tax preference;
283		-
284	514		26. 25. The examination of records and files of a person or
285	515		entity by the Oklahoma State Bureau of Narcotics and Dangerous Drugs
286	516		Control pursuant to a court order by a magistrate in whose
287	517		territorial jurisdiction the person or entity resides, or where the
288	518		Tax Commission records and files are physically located. Such an
289	519		order may only be issued upon a sworn application by an agent of the
290	520		Oklahoma State Bureau of Narcotics and Dangerous Drugs Control,
291	521		certifying that the person or entity whose records and f iles are to
292	522		be examined is the target of an ongoing investigation of a felony
293	523		violation of the Uniform Controlled Dangerous Substances Act and
294	524		that information resulting from such an examination would likely be
295	525		relevant to that investigation. Any records or information obtained
296	526		pursuant to such an order may only be used by the Oklahoma State
297	527		Bureau of Narcotics and Dangerous Drugs Control in the investigation
298	528		and prosecution of a felony violation of the Uniform Controlled
299	529		Dangerous Substances Act. Any suc h order issued pursuant to this
300	530		paragraph, along with the underlying application, shall be sealed
301	531		and not disclosed to the person or entity whose records were
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302	559		examined, for a period of ninety (90) days. The issuing magistrate
303	560		may grant extensions of such period upon a showing of good cause in
304	561		furtherance of the investigation. Upon the expiration of ninety
305	562		(90) days and any extensions granted by the magistrate, a copy of
306	563		the application and order shall be served upon the person or entity
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309	564		whose records were examined, along with a copy of the records or
310	565		information actually provided by the Tax Commission;
311		-
312	566		27. 26. The disclosure of information, as prescribed by this
313	567		paragraph, which is related to the proposed or actual usage of tax
314	568		credits pursuant to Section 2357.7 of this title, the Small Business
315	569		Capital Formation Incentive Act or the Rural Venture Capital
316	570		Formation Incentive Act. Unless the context clearly requires
317	571		otherwise, the terms used in this paragraph shall have the same
318	572		meaning as defined by Secti on 2357.7, 2357.61 or 2357.72 of this
319	573		title. The disclosure of information authorized by this paragraph
320	574		shall include:
321		-
322	575		a. the legal name of any qualified venture capital
323	576		company, qualified small business capital company , or
324	577		qualified rural small business capital company,
325		-
326	578		b. the identity or legal name of any person or entity
327	579		that is a shareholder or partner of a qualified
328	580		venture capital company, qualified small business
329	581		capital company, or qualified rural small business
330	582		capital company,
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332	610		c. the identity or legal name of any Oklahoma business
333	611		venture, Oklahoma small business venture , or Oklahoma
334	612		rural small business venture in which a qualified
335	613		investment has been made by a capital company, or
336		-
337	614		d. the amount of funds invested in a qualified venture
338	615		capital company, the amount of qualified investments
339	616		in a qualified small business capital company or
340	617		qualified rural small business capital company and the
341	618		amount of investments made by a qualified venture
342	619		capital company, qualified small business capital
343	620		company, or qualified rural small business capital
344	621		company;
345		-
346	622		28. 27. The disclosure of specific information as required by
347	623		Section 46 of Title 62 of the Oklahoma Statutes;
348		-
349	624		29. 28. The disclosure of specific information as required by
350	625		Section 205.5 of this title;
351		-
352		-	ENR. S. B. NO. 415 Page 9
353		-
354	626		30. 29. The disclosure of specific information as required by
355	627		Section 205.6 of this title;
356		-
357	628		31. 30. The disclosure of information to the State Treasurer
358	629		necessary to implement Section 2368.27 of this title; or
359		-
360	630		32. 31. The disclosure of specific information to the Oklahoma
361	631		Health Care Authority for purposes of determining eligibility for
362	632		current or potential recipients of assistance from the Oklahoma
363	633		Medicaid Program; or
364	634
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365	661		32. The disclosure of information to the Oklahoma Department of
366	662		Veterans Affairs includ ing but not limited to the name and basis for
367	663		eligibility of each individual who qualifies for the sales tax
368	664		exemption authorized in paragraph 34 of Section 1357 of this title .
369		-
370	665		D. The Tax Commission shall cause to be prepared and made
371	666		available for public inspection in the office of the Tax Commission
372	667		in such manner as it may determine an annual list containing the
373	668		name and post office address of each person, whether individual,
374	669		corporate, or otherwise, making and filing an income tax return with
375	670		the Tax Commission.
376		-
377	671		It is specifically provided that no liability whatsoever, civil
378	672		or criminal, shall attach to any member of the Tax Commission or any
379	673		employee thereof for any error or omission of any name or address in
380	674		the preparation and publication of the list .
381		-
382	675		E. The Tax Commission shall prepare or cause to be prepared a
383	676		report on all provisions of state tax law that reduce state revenue
384	677		through exclusions, deductions, credits, exemptions, deferrals or
385	678		other preferential tax treatments. The report shall be p repared not
386	679		later than October 1 of each even -numbered year and shall be
387	680		submitted to the Governor, the President Pro Tempore of the Senate
388	681		and the Speaker of the House of Representatives. The Tax Commission
389	682		may prepare and submit supplements to the repor t at other times of
390	683		the year if additional or updated information relevant to the report
391	684		becomes available. The report shall include, for the previous
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392	712		fiscal year, the Tax Commission's best estimate of the amount of
393	713		state revenue that would have been coll ected but for the existence
394	714		of each such exclusion, deduction, credit, exemption, deferral or
395		-
396		-	ENR. S. B. NO. 415 Page 10
397	715		other preferential tax treatment allowed by law. The Tax Commission
398	716		may request the assistance of other state agencies as may be needed
399	717		to prepare the report. T he Tax Commission is authorized to require
400	718		any recipient of a tax incentive or tax expenditure to report to the
401	719		Tax Commission such information as requested so that the Tax
402	720		Commission may fulfill its obligations as required by this
403	721		subsection. The Tax Com mission may require this information to be
404	722		submitted in an electronic format. The Tax Commission may disallow
405	723		any claim of a person for a tax incentive due to its failure to file
406	724		a report as required under the authority of this subsection.
407		-
408	725		F. It is further provided that the provisions of this section
409	726		shall be strictly interpreted and shall not be construed as
410	727		permitting the disclosure of any other information contained in the
411	728		records and files of the Tax Commission relating to income tax or to
412	729		any other taxes.
413		-
414	730		G. Unless otherwise provided for in this section, any violation
415	731		of the provisions of this section shall constitute a misdemeanor and
416	732		shall be punishable by the imposition of a fine not exceeding One
417	733		Thousand Dollars ($1,000.00) or by imprisonment in the county jail
418	734		for a term not exceeding one (1) year, or by both such fine and
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419	762		imprisonment, and the offender shall be removed or dismissed from
420	763		office.
421		-
422	764		H. Offenses described in Section 2376 of this title shall be
423	765		reported to the appropriate district at torney of this state by the
424	766		Tax Commission as soon as the offenses are discovered by the Tax
425	767		Commission or its agents or employees. The Tax Commission shall
426	768		make available to the appropriate district attorney or to the
427	769		authorized agent of the district att orney its records and files
428	770		pertinent to prosecutions, and such records and files shall be fully
429	771		admissible as evidence for the purpose of such prosecutions.
430		-
431	772		SECTION 2. AMENDATORY 68 O.S. 2011, Section 1357, as
432	773		last amended by Section 1, Chapter 241, O.S.L. 2019 (68 O.S. Supp.
433	774		2020, Section 1357), is amended to read as follows:
434		-
435	775		Section 1357. Exemptions – General.
436		-
437	776		There are hereby specifically exempted from the tax levied by
438	777		the Oklahoma Sales Tax Code:
439		-
440		-	ENR. S. B. NO. 415 Page 11
441		-
442	778		1. Transportation of school pupils to and from elementary
443	779		schools or high schools in motor or other vehicles;
444		-
445	780		2. Transportation of persons where the fare of each person does
446	781		not exceed One Dollar ($1.00), or local transportation of persons
447	782		within the corporate limits of a municipal ity except by taxicabs;
448		-
449	783		3. Sales for resale to persons engaged in the business of
450	784		reselling the articles purchased, whether within or without the
451	785		state, provided that such sales to residents of this state are made
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	788	+	BOLD FACE denotes Committee Amendments. 1
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452	813		to persons to whom sales tax permits have been issued as provided in
453	814		the Oklahoma Sales Tax Code. This exemption shall not apply to the
454	815		sales of articles made to persons holding permits when such persons
455	816		purchase items for their use and which they are not regularly
456	817		engaged in the business of res elling; neither shall this exemption
457	818		apply to sales of tangible personal property to peddlers, solicitors
458	819		and other salespersons who do not have an established place of
459	820		business and a sales tax permit. The exemption provided by this
460	821		paragraph shall apply to sales of motor fuel or diesel fuel to a
461	822		Group Five vendor, but the use of such motor fuel or diesel fuel by
462	823		the Group Five vendor shall not be exempt from the tax levied by the
463	824		Oklahoma Sales Tax Code. The purchase of motor fuel or diesel fuel
464	825		is exempt from sales tax when the motor fuel is for shipment outside
465	826		this state and consumed by a common carrier by rail in the conduct
466	827		of its business. The sales tax shall apply to the purchase of motor
467	828		fuel or diesel fuel in Oklahoma by a common carrier by rail when
468	829		such motor fuel is purchased for fueling, within this state, of any
469	830		locomotive or other motorized flanged wheel equipment;
470		-
471	831		4. Sales of advertising space in newspapers and periodicals;
472		-
473	832		5. Sales of programs relating to sporting and entertainment
474	833		events, and sales of advertising on billboards (including signage,
475	834		posters, panels, marquees , or on other similar surfaces, whether
476	835		indoors or outdoors) or in programs relating to sporting and
477	836		entertainment events, and sales of any advertising, to be displayed
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478	864		at or in connection with a sporting event, via the Internet,
479	865		electronic display devices , or through public address or broadcast
480	866		systems. The exemption authorized by this paragraph shall be
481	867		effective for all sales made on or after January 1, 2001;
482		-
483		-
484		-	ENR. S. B. NO. 415 Page 12
485	868		6. Sales of any advertising, other than the advertising
486	869		described by paragraph 5 of this section, via the Internet,
487	870		electronic display devices , or through the electronic media,
488	871		including radio, public address or broadcast systems, television
489	872		(whether through clo sed circuit broadcasting systems or otherwise),
490	873		and cable and satellite television, and the servicing of any
491	874		advertising devices;
492		-
493	875		7. Eggs, feed, supplies, machinery and equipment purchased by
494	876		persons regularly engaged in the business of raising worms, fis h,
495	877		any insect or any other form of terrestrial or aquatic animal life
496	878		and used for the purpose of raising same for marketing. This
497	879		exemption shall only be granted and extended to the purchaser when
498	880		the items are to be used and in fact are used in the rais ing of
499	881		animal life as set out above. Each purchaser shall certify, in
500	882		writing, on the invoice or sales ticket retained by the vendor that
501	883		the purchaser is regularly engaged in the business of raising such
502	884		animal life and that the items purchased will be u sed only in such
503	885		business. The vendor shall certify to the Oklahoma Tax Commission
504	886		that the price of the items has been reduced to grant the full
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	889	+	BOLD FACE denotes Committee Amendments. 1
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505	914		benefit of the exemption. Violation hereof by the purchaser or
506	915		vendor shall be a misdemeanor;
507		-
508	916		8. Sale of natural or artificial gas and electricity, and
509	917		associated delivery or transmission services, when sold exclusively
510	918		for residential use. Provided, this exemption shall not apply to
511	919		any sales tax levied by a city or town, or a county , or any other
512	920		jurisdiction in this state;
513		-
514	921		9. In addition to the exemptions authorized by Section 1357.6
515	922		of this title, sales of drugs sold pursuant to a prescription
516	923		written for the treatment of human beings by a person licensed to
517	924		prescribe the drugs, and sales of insulin and me dical oxygen.
518	925		Provided, this exemption shall not apply to over -the-counter drugs;
519		-
520	926		10. Transfers of title or possession of empty, partially
521	927		filled, or filled returnable oil and chemical drums to any person
522	928		who is not regularly engaged in the business of s elling, reselling
523	929		or otherwise transferring empty, partially filled , or filled
524	930		returnable oil drums;
525		-
526		-
527		-	ENR. S. B. NO. 415 Page 13
528	931		11. Sales of one-way utensils, paper napkins, paper cups,
529	932		disposable hot containers and other one -way carry out materials to a
530	933		vendor of meals or beverage s;
531		-
532	934		12. Sales of food or food products for home consumption which
533	935		are purchased in whole or in part with coupons issued pursuant to
534	936		the federal food stamp program as authorized by Sections 2011
535	937		through 2029 of Title 7 of the United States Code, as to that
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536	965		portion purchased with such coupons. The exemption provided for
537	966		such sales shall be inapplicable to such sales upon the effective
538	967		date of any federal law that removes the requirement of the
539	968		exemption as a condition for participation by the state in the
540	969		federal food stamp program;
541		-
542	970		13. Sales of food or food products, or any equipment or
543	971		supplies used in the preparation of the food or food products to or
544	972		by an organization which:
545		-
546	973		a. is exempt from taxation pursuant to the provisions of
547	974		Section 501(c)(3) of t he Internal Revenue Code, 26
548	975		U.S.C., Section 501(c)(3), and which provides and
549	976		delivers prepared meals for home consumption to
550	977		elderly or homebound persons as part of a program
551	978		commonly known as "Meals on Wheels" or "Mobile Meals",
552	979		or
553		-
554	980		b. is exempt from taxation pursuant to the provisions of
555	981		Section 501(c)(3) of the Internal Revenue Code, 26
556	982		U.S.C., Section 501(c)(3), and which receives federal
557	983		funding pursuant to the Older Americans Act of 1965,
558	984		as amended, for the purpose of providing nutrition
559	985		programs for the care and benefit of elderly persons;
560		-
561	986		14. a. Sales of tangible personal property or services to or
562	987		by organizations which are exempt from taxation
563	988		pursuant to the provisions of Section 501(c)(3) of the
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564	1016		Internal Revenue Code, 26 U.S.C., Section 501(c)( 3),
565	1017		and:
566		-
567	1018		(1) are primarily involved in the collection and
568	1019		distribution of food and other household products
569	1020		to other organizations that facilitate the
570		-
571		-	ENR. S. B. NO. 415 Page 14
572	1021		distribution of such products to the needy and
573	1022		such distributee organizations are exempt from
574	1023		taxation pursuant to the provisions of Section
575	1024		501(c)(3) of the Internal Revenue Code, 26
576	1025		U.S.C., Section 501(c)(3), or
577		-
578	1026		(2) facilitate the distribution of such products to
579	1027		the needy.
580		-
581	1028		b. Sales made in the course of business for profit or
582	1029		savings, competing with other persons engaged in the
583	1030		same or similar business shall not be exempt under
584	1031		this paragraph;
585		-
586	1032		15. Sales of tangible personal property or services to
587	1033		children's homes which are located on church -owned property and are
588	1034		operated by organizations exempt from taxa tion pursuant to the
589	1035		provisions of the Internal Revenue Code, 26 U.S.C., Section
590	1036		501(c)(3);
591		-
592	1037		16. Sales of computers, data processing equipment, related
593	1038		peripherals and telephone, telegraph or telecommunications service
594	1039		and equipment for use in a qualified aircraft maintenance or
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595	1067		manufacturing facility. For purposes of this paragraph, "qualified
596	1068		aircraft maintenance or manufacturing facility" means a new or
597	1069		expanding facility primarily engaged in aircraft repair, building or
598	1070		rebuilding whether or not on a f actory basis, whose total cost of
599	1071		construction exceeds the sum of Five Million Dollars ($5,000,000.00)
600	1072		and which employs at least two hundred fifty (250) new full -time-
601	1073		equivalent employees, as certified by the Oklahoma Employment
602	1074		Security Commission, upon completion of the facility. In order to
603	1075		qualify for the exemption provided for by this paragraph, the cost
604	1076		of the items purchased by the qualified aircraft maintenance or
605	1077		manufacturing facility shall equal or exceed the sum of Two Million
606	1078		Dollars ($2,000,000.00);
607		-
608	1079		17. Sales of tangible personal property consumed or
609	1080		incorporated in the construction or expansion of a qualified
610	1081		aircraft maintenance or manufacturing facility as defined in
611	1082		paragraph 16 of this section. For purposes of this paragraph, sales
612	1083		made to a contractor or subcontractor that has previously entered
613	1084		into a contractual relationship with a qualified aircraft
614		-
615		-	ENR. S. B. NO. 415 Page 15
616	1085		maintenance or manufacturing facility for construction or expansion
617	1086		of such a facility shall be considered sales made to a qualified
618	1087		aircraft maintenance or manufacturing facility;
619		-
620	1088		18. Sales of the following telecommunications services:
621		-
622	1089		a. Interstate and International "800 service". "800
623	1090		service" means a "telecommunications service" that
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624	1118		allows a caller to dial a toll -free number without
625	1119		incurring a charge for the call. The service is
626	1120		typically marketed under the name "800", "855", "866",
627	1121		"877", and "888" toll-free calling, and any subsequent
628	1122		numbers designated by the Federal Communications
629	1123		Commission, or
630		-
631	1124		b. Interstate and International "900 service". "900
632	1125		service" means an inbound toll "telecommunications
633	1126		service" purchased by a subscriber that allows the
634	1127		subscriber's customers to call in to the subscriber's
635	1128		prerecorded announcement or live service. "900
636	1129		service" does not include the charge for: collection
637	1130		services provided by the seller of the
638	1131		"telecommunications services" to the subscriber, or
639	1132		service or product sold by the subscriber to the
640	1133		subscriber's customer. The service is typically
641	1134		marketed under the name "900 ” service, and any
642	1135		subsequent numbers designated by the Federal
643	1136		Communications Commission,
644		-
645	1137		c. Interstate and International "private communications
646	1138		service". "Private communications service" means a
647	1139		"telecommunications service" that entitles the
648	1140		customer to exclusive or p riority use of a
649	1141		communications channel or group of channels between or
	1142	+
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650	1169		among termination points, regardless of the manner in
651	1170		which such channel or channels are connected, and
652	1171		includes switching capacity, extension lines,
653	1172		stations, and any other associated services that are
654	1173		provided in connection with the use of such channel or
655	1174		channels,
656		-
657		-
658		-	ENR. S. B. NO. 415 Page 16
659	1175		d. "Value-added nonvoice data service". "Value -added
660	1176		nonvoice data service" means a service that otherwise
661	1177		meets the definition of "telecommunications services"
662	1178		in which computer processing applications are used to
663	1179		act on the form, content, code , or protocol of the
664	1180		information or data primarily for a purpose other than
665	1181		transmission, conveyance or routing,
666		-
667	1182		e. Interstate and International telecommunications
668	1183		service which is:
669		-
670	1184		(1) rendered by a company for private use within its
671	1185		organization, or
672		-
673	1186		(2) used, allocated, or distributed by a company to
674	1187		its affiliated group,
675		-
676	1188		f. Regulatory assessments and charges, including charges
677	1189		to fund the Oklahoma Universal Service Fund, the
678	1190		Oklahoma Lifeline Fund and the Oklahoma High Cost
679	1191		Fund, and
680	1192
	1193	+	SB415 HFLR Page 24
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	1218	+
681	1219		g. Telecommunications nonrecurring charges, including but
682	1220		not limited to the installation, connection, change or
683	1221		initiation of telecommunications services which are
684	1222		not associated with a retail consumer sale;
685		-
686	1223		19. Sales of railroad track spikes manufactured and sold for
687	1224		use in this state in the construction or repair of railroad tracks,
688	1225		switches, sidings and turnouts;
689		-
690	1226		20. Sales of aircraft and aircraft parts provided such sales
691	1227		occur at a qualified airc raft maintenance facility. As used in this
692	1228		paragraph, "qualified aircraft maintenance facility" means a
693	1229		facility operated by an air common carrier, including one or more
694	1230		component overhaul support buildings or structures in an area owned,
695	1231		leased or controlled by the air common carrier, at which there were
696	1232		employed at least two thousand (2,000) full -time-equivalent
697	1233		employees in the preceding year as certified by the Oklahoma
698	1234		Employment Security Commission and which is primarily related to the
699	1235		fabrication, repair, alteration, modification, refurbishing,
700	1236		maintenance, building or rebuilding of commercial aircraft or
701		-
702		-	ENR. S. B. NO. 415 Page 17
703	1237		aircraft parts used in air common carriage. For purposes of this
704	1238		paragraph, "air common carrier" shall also include members of an
705	1239		affiliated group as defined by Section 1504 of the Internal Revenue
706	1240		Code, 26 U.S.C., Section 1504. Beginning July 1, 2012, sales of
707	1241		machinery, tools, supplies, equipment and related tangible personal
708	1242		property and services used or consumed in the repair, remodeling or
	1243	+
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	1269	+
709	1270		maintenance of aircraft, aircraft engines , or aircraft component
710	1271		parts which occur at a qualified aircraft maintenance facility;
711		-
712	1272		21. Sales of machinery and equipment purchased and used by
713	1273		persons and establishments primarily engaged in computer services
714	1274		and data processing:
715		-
716	1275		a. as defined under Industrial Group Numbers 7372 and
717	1276		7373 of the Standard Industrial Classification (SIC)
718	1277		Manual, latest version, which derive at least fifty
719	1278		percent (50%) of their annual gross revenues from the
720	1279		sale of a product or servi ce to an out-of-state buyer
721	1280		or consumer, and
722		-
723	1281		b. as defined under Industrial Group Number 7374 of the
724	1282		SIC Manual, latest version, which derive at least
725	1283		eighty percent (80%) of their annual gross revenues
726	1284		from the sale of a product or service to an out -of-
727	1285		state buyer or consumer.
728		-
729	1286		Eligibility for the exemption set out in this paragraph shall be
730	1287		established, subject to review by the Tax Commission, by annually
731	1288		filing an affidavit with the Tax Commission stating that the
732	1289		facility so qualifies and such informatio n as required by the Tax
733	1290		Commission. For purposes of determining whether annual gross
734	1291		revenues are derived from sales to out -of-state buyers or consumers,
735	1292		all sales to the federal government shall be considered to be to an
736	1293		out-of-state buyer or consumer;
737	1294
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	1320	+
738	1321		22. Sales of prosthetic devices to an individual for use by
739	1322		such individual. For purposes of this paragraph, "prosthetic
740	1323		device" shall have the same meaning as provided in Section 1357.6 of
741	1324		this title, but shall not include corrective eye glasses, contac t
742	1325		lenses or hearing aids;
743		-
744		-
745		-	ENR. S. B. NO. 415 Page 18
746	1326		23. Sales of tangible personal property or services to a motion
747	1327		picture or television production company to be used or consumed in
748	1328		connection with an eligible production. For purposes of this
749	1329		paragraph, "eligible production" mea ns a documentary, special, music
750	1330		video, or a television commercial or television program that will
751	1331		serve as a pilot for or be a segment of an ongoing dramatic or
752	1332		situation comedy series filmed or taped for network or national or
753	1333		regional syndication or a f eature-length motion picture intended for
754	1334		theatrical release or for network or national or regional
755	1335		syndication or broadcast. The provisions of this paragraph shall
756	1336		apply to sales occurring on or after July 1, 1996. In order to
757	1337		qualify for the exemption, the motion picture or television
758	1338		production company shall file any documentation and information
759	1339		required to be submitted pursuant to rules promulgated by the Tax
760	1340		Commission;
761		-
762	1341		24. Sales of diesel fuel sold for consumption by commercial
763	1342		vessels, barges and other commercial watercraft;
764		-
765	1343		25. Sales of tangible personal property or services to tax -
766	1344		exempt independent nonprofit biomedical research foundations that
	1345	+
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	1347	+	BOLD FACE denotes Committee Amendments. 1
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	1356	+	10
	1357	+	11
	1358	+	12
	1359	+	13
	1360	+	14
	1361	+	15
	1362	+	16
	1363	+	17
	1364	+	18
	1365	+	19
	1366	+	20
	1367	+	21
	1368	+	22
	1369	+	23
	1370	+	24
	1371	+
767	1372		provide educational programs for Oklahoma science students and
768	1373		teachers and to tax-exempt independent nonprofit community blood
769	1374		banks headquartered in this state;
770		-
771	1375		26. Effective May 6, 1992, sales of wireless telecommunications
772	1376		equipment to a vendor who subsequently transfers the equipment at no
773	1377		charge or for a discounted charge to a consumer as part of a
774	1378		promotional package or as an inducement to commence or continue a
775	1379		contract for wireless telecommunications services;
776		-
777	1380		27. Effective January 1, 1991, leases of rail transportation
778	1381		cars to haul coal to coal -fired plants located in this state which
779	1382		generate electric power;
780		-
781	1383		28. Beginning July 1, 2005, sales of aircraft engine repairs,
782	1384		modification, and replacement parts, sales of aircraft frame repairs
783	1385		and modification, aircraft interior modification, and paint, and
784	1386		sales of services employed in the repair, modification and
785	1387		replacement of parts of aircraft engines, aircraft frame and
786	1388		interior repair and modification, and paint;
787		-
788		-
789		-	ENR. S. B. NO. 415 Page 19
790	1389		29. Sales of materials and supplies to the owner or operator of
791	1390		a ship, motor vessel or barge that is used in interstate or
792	1391		international commerce if the materials and supplies:
793		-
794	1392		a. are loaded on the ship, motor vessel or barge and used
795	1393		in the maintenance and operation of the ship, motor
796	1394		vessel or barge, or
797	1395
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	1420	+	24
	1421	+
798	1422		b. enter into and become component parts of the ship,
799	1423		motor vessel or barge;
800		-
801	1424		30. Sales of tangible personal property made at estate sales at
802	1425		which such property is offered for sale on the premises of the
803	1426		former residence of the decedent by a person who is not required to
804	1427		be licensed pursuant to the Transient Merchant Licensing Act, o r who
805	1428		is not otherwise required to obtain a sales tax permit for the sale
806	1429		of such property pursuant to the provisions of Section 1364 of this
807	1430		title; provided:
808		-
809	1431		a. such sale or event may not be held for a period
810	1432		exceeding three (3) consecutive days,
811		-
812	1433		b. the sale must be conducted within six (6) months of
813	1434		the date of death of the decedent, and
814		-
815	1435		c. the exemption allowed by this paragraph shall not be
816	1436		allowed for property that was not part of the
817	1437		decedent's estate;
818		-
819	1438		31. Beginning January 1, 2004, sales of electric ity and
820	1439		associated delivery and transmission services, when sold exclusively
821	1440		for use by an oil and gas operator for reservoir dewatering projects
822	1441		and associated operations commencing on or after July 1, 2003, in
823	1442		which the initial water -to-oil ratio is greater than or equal to
824	1443		five-to-one water-to-oil, and such oil and gas development projects
825	1444		have been classified by the Corporation Commission as a reservoir
826	1445		dewatering unit;
827	1446
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	1472	+
828	1473		32. Sales of prewritten computer software that is delivered
829	1474		electronically. For pu rposes of this paragraph, "delivered
830	1475		electronically" means delivered to the purchaser by means other than
831	1476		tangible storage media;
832		-
833		-	ENR. S. B. NO. 415 Page 20
834		-
835	1477		33. Sales of modular dwelling units when built at a production
836	1478		facility and moved in whole or in parts, to be assembled on -site,
837	1479		and permanently affixed to the real property and used for
838	1480		residential or commercial purposes. The exemption provided by this
839	1481		paragraph shall equal forty -five percent (45%) of the total sales
840	1482		price of the modular dwelling unit. For purposes of this pa ragraph,
841	1483		"modular dwelling unit" means a structure that is not subject to the
842	1484		motor vehicle excise tax imposed pursuant to Section 2103 of this
843	1485		title;
844		-
845	1486		34. Sales of tangible personal property or services to :
846		-
847	1487		a. persons who are residents of Oklahoma and hav e been
848	1488		honorably discharged from active service in any branch
849	1489		of the Armed Forces of the United States or Oklahoma
850	1490		National Guard and who have been certified by the
851	1491		United States Department of Veterans Affairs or its
852	1492		successor to be in receipt of disabilit y compensation
853	1493		at the one-hundred-percent rate and the disability
854	1494		shall be permanent and have been sustained through
855	1495		military action or accident or resulting from disease
856	1496		contracted while in such active service and registered
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	1522	+	24
	1523	+
857	1524		with the veterans registry cre ated by the Oklahoma
858	1525		Department of Veterans Affairs; provided, that if the
859	1526		veteran received the sales tax exemption prior to
860	1527		November 1, 2020, he or she shall be required to
861	1528		register with the veterans registry prior to July 1,
862	1529		2023, in order to remain qual ified, or
863		-
864	1530		b. the surviving spouse of such the person in
865	1531		subparagraph a of this paragraph if the person is
866	1532		deceased and the spouse has not remarried ; provided,
867	1533		sales. Sales for the benefit of the an eligible
868	1534		person to a spouse of the eligible person or to a
869	1535		member of the household in which the eligible person
870	1536		resides and who is authorized to make purchases on the
871	1537		person's behalf, when such eligible person is not
872	1538		present at the sale, shall also be exempt for purposes
873	1539		of this paragraph. The Oklahoma Tax Comm ission shall
874	1540		issue a separate exemption card to a spouse of an
875	1541		eligible person or to a member of the household in
876		-
877		-	ENR. S. B. NO. 415 Page 21
878	1542		which the eligible person resides who is authorized to
879	1543		make purchases on the person's behalf, if requested by
880	1544		the eligible person. Sales qual ifying for the
881	1545		exemption authorized by this paragraph shall not
882	1546		exceed Twenty-five Thousand Dollars ($25,000.00) per
883	1547		year per individual while the disabled veteran is
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	1549	+	SB415 HFLR Page 31
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	1574	+
884	1575		living. Sales qualifying for the exemption authorized
885	1576		by this paragraph shall not exceed One Thousand
886	1577		Dollars ($1,000.00) per year for an unremarried
887	1578		surviving spouse. Upon request of the Tax Commission,
888	1579		a person asserting or claiming the exemption
889	1580		authorized by this paragraph shall provide a
890	1581		statement, executed under oath, that the total sa les
891	1582		amounts for which the exemption is applicable have not
892	1583		exceeded Twenty-five Thousand Dollars ($25,000.00) per
893	1584		year per living disabled veteran or One Thousand
894	1585		Dollars ($1,000.00) per year for an unremarried
895	1586		surviving spouse. If the amount of such exem pt sales
896	1587		exceeds such amount, the sales tax in excess of the
897	1588		authorized amount shall be treated as a direct sales
898	1589		tax liability and may be recovered by the Tax
899	1590		Commission in the same manner provided by law for
900	1591		other taxes, including penalty and interest . The Tax
901	1592		Commission shall promulgate any rules necessary to
902	1593		implement the provisions of this paragraph, which
903	1594		shall include rules providing for the disclosure of
904	1595		information about persons eligible for the exemption
905	1596		authorized in this paragraph to the Oklaho ma
906	1597		Department of Veteran’s Affairs, as authorized in
907	1598		Section 205 of this title ;
908	1599
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	1625	+
909	1626		35. Sales of electricity to the operator, specifically
910	1627		designated by the Corporation Commission, of a spacing unit or lease
911	1628		from which oil is produced or attempted to be produ ced using
912	1629		enhanced recovery methods, including, but not limited to, increased
913	1630		pressure in a producing formation through the use of water or
914	1631		saltwater if the electrical usage is associated with and necessary
915	1632		for the operation of equipment required to inject or circulate
916	1633		fluids in a producing formation for the purpose of forcing oil or
917	1634		petroleum into a wellbore for eventual recovery and production from
918	1635		the wellhead. In order to be eligible for the sales tax exemption
919	1636		authorized by this paragraph, the total c ontent of oil recovered
920		-
921		-	ENR. S. B. NO. 415 Page 22
922	1637		after the use of enhanced recovery methods shall not exceed one
923	1638		percent (1%) by volume. The exemption authorized by this paragraph
924	1639		shall be applicable only to the state sales tax rate and shall not
925	1640		be applicable to any county or mu nicipal sales tax rate;
926		-
927	1641		36. Sales of intrastate charter and tour bus transportation.
928	1642		As used in this paragraph, "intrastate charter and tour bus
929	1643		transportation" means the transportation of persons from one
930	1644		location in this state to another location in th is state in a motor
931	1645		vehicle which has been constructed in such a manner that it may
932	1646		lawfully carry more than eighteen persons, and which is ordinarily
933	1647		used or rented to carry persons for compensation. Provided, this
934	1648		exemption shall not apply to regularly scheduled bus transportation
935	1649		for the general public;
936	1650
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	1662	+	11
	1663	+	12
	1664	+	13
	1665	+	14
	1666	+	15
	1667	+	16
	1668	+	17
	1669	+	18
	1670	+	19
	1671	+	20
	1672	+	21
	1673	+	22
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	1676	+
937	1677		37. Sales of vitamins, minerals and dietary supplements by a
938	1678		licensed chiropractor to a person who is the patient of such
939	1679		chiropractor at the physical location where the chiropractor
940	1680		provides chiropractic care or services to such patient. The
941	1681		provisions of this paragraph shall not be applicable to any drug,
942	1682		medicine or substance for which a prescription by a licensed
943	1683		physician is required;
944		-
945	1684		38. Sales of goods, wares, merchandise, tangible personal
946	1685		property, machinery and equipment to a web search portal located in
947	1686		this state which derives at least eighty percent (80%) of its annual
948	1687		gross revenue from the sale of a product or service to an out -of-
949	1688		state buyer or consumer. For purposes of this paragraph, " web
950	1689		search portal" means an establishment classified under NAICS code
951	1690		519130 which operates websites that use a search engine to generate
952	1691		and maintain extensive databases of Internet addresses and content
953	1692		in an easily searchable format;
954		-
955	1693		39. Sales of tangible personal property consumed or
956	1694		incorporated in the construction or expansion of a facility for a
957	1695		corporation organized under Section 437 et seq. of Title 18 of the
958	1696		Oklahoma Statutes as a rural electric cooperative. For purposes of
959	1697		this paragraph, sales made to a contractor or subcontractor that has
960	1698		previously entered into a contractual relationship with a rural
961	1699		electric cooperative for construction or expansion of a facility
962	1700		shall be considered sales made to a rural electric cooperative;
963	1701
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	1713	+	11
	1714	+	12
	1715	+	13
	1716	+	14
	1717	+	15
	1718	+	16
	1719	+	17
	1720	+	18
	1721	+	19
	1722	+	20
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964	1727
965		-	ENR. S. B. NO. 415 Page 23
966	1728		40. Sales of tangible personal property or services to a
967	1729		business primarily engaged in the repair of consumer electronic
968	1730		goods, including, but not limited to, cell phones, compact disc
969	1731		players, personal computers, MP3 players, digital devices for the
970	1732		storage and retrieval of information through hard -wired or wireless
971	1733		computer or Internet connections, if the devices are sold to the
972	1734		business by the original manufacturer of such devices and the
973	1735		devices are repaired, refitted or refurbished for sale by the entity
974	1736		qualifying for the exemption authorized by this paragraph directly
975	1737		to retail consumers or if the devices are sold to another business
976	1738		entity for sale to retail consumers;
977		-
978	1739		41. On or after July 1, 2019, and prior to July 1, 2024, sales
979	1740		or leases of rolling stock when sold or leased by the manufacturer,
980	1741		regardless of whether the purchaser is a public services corporation
981	1742		engaged in business as a common carrier of property or passengers by
982	1743		railway, for use or consumption by a common carrier directly in the
983	1744		rendition of public service. For purposes of this paragraph,
984	1745		"rolling stock" means locomotives, autocars and railroad cars and
985	1746		"sales or leases" includes railroad car maintenance and retrofitting
986	1747		of railroad cars for their further use only on the railways; and
987		-
988	1748		42. Sales of gold, silver, platinum, palladium or other bullion
989	1749		items such as coins and bars and legal tender of any nation, which
990	1750		legal tender is sold according to its value as precious metal or as
991	1751		an investment. As used in the paragraph, "bullion" means any
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	1753	+	SB415 HFLR Page 35
	1754	+	BOLD FACE denotes Committee Amendments. 1
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992	1779		precious metal, including, but not limited to, gold, silver,
993	1780		platinum and palladium, that is in such a state or condition that
994	1781		its value depends upon its precious metal content and not its form.
995	1782		The exemption authorized by this paragraph shall not apply to
996	1783		fabricated metals that have been processed or manufactured for
997	1784		artistic use or as jewelry.
998		-
999	1785		SECTION 3. AMENDATORY Section 1, Chapter 229, O.S.L.
1000	1786		2017, as last amended by Section 1, Chapter 124, O.S.L. 2019 (72
1001	1787		O.S. Supp. 2020, Sect ion 421), is amended to read as follows:
1002		-
1003	1788		Section 421. A. The Oklahoma Department of Veterans Affairs
1004	1789		shall create and maintain a registry of all veterans in this state
1005	1790		by January 1, 2020, which shall be titled the "Oklahoma Veterans
1006	1791		Registry". The regis try shall include the following information
1007	1792		regarding the veteran:
1008		-
1009		-	ENR. S. B. NO. 415 Page 24
1010		-
1011	1793		1. Name;
1012		-
1013	1794		2. Military rank and branch of service;
1014		-
1015	1795		3. Dates of service;
1016		-
1017	1796		4. Percentage of service -connected disability, if applicable;
1018		-
1019	1797		5. Date of death and place of interment, if applicab le; and
1020		-
1021	1798		6. Name of the veteran's spouse, if applicable.
1022		-
1023	1799		B. As a component of the veterans registry created pursuant to
1024	1800		subsection A of this section, the Oklahoma Department of Veterans
1025	1801		Affairs shall designate those veterans within the registry as one
1026	1802		hundred percent (100%) service -disabled Oklahoma veterans, if
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	1804	+	SB415 HFLR Page 36
	1805	+	BOLD FACE denotes Committee Amendments. 1
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1027	1830		applicable. The registry designation shall also be maintained as a
1028	1831		separate list within the registry for all one hundred percent (100%)
1029	1832		service-disabled Oklahoma veterans. The Department shall be
1030	1833		responsible for verification of all information provided through the
1031	1834		registry and shall verify veteran service disability status at least
1032	1835		once every four (4) years or upon request of the Oklahoma Tax
1033	1836		Commission, as needed to verify eligibility for the sal es tax
1034	1837		exemption authorized in paragraph 34 of Section 1357 of Title 68 of
1035	1838		the Oklahoma Statutes .
1036		-
1037	1839		C. The Oklahoma Department of Veterans Affairs may promulgate
1038	1840		rules for implementing the provisions of this section.
1039		-
1040	1841		D. For purposes of this section, "veter an" shall have the same
1041	1842		meaning as specified in Section 2 of this title.
1042		-
1043	1843		SECTION 4. It being immediately necessary for the preservation
1044	1844		of the public peace, health or safety, an emergency is hereby
1045	1845		declared to exist, by reason whereof this act shall take effect and
1046	1846		be in full force from and after its passage and approval.
1047	1847
1048		-
1049		-	ENR. S. B. NO. 415 Page 25
1050		-	Passed the Senate the 8th day of March, 2021.
1051		-
1052		-
1053		-
1054		-	Presiding Officer of the Senate
1055		-
1056		-
1057		-	Passed the House of Re presentatives the 22nd day of April, 2021.
1058		-
1059		-
1060		-
1061		-	Presiding Officer of the House
1062		-	of Representatives
1063		-
1064		-	OFFICE OF THE GOVERNOR
1065		-	Received by the Office of the Governor this _______ _____________
1066		-	day of _________________ __, 20_______, at _______ o'clock _______ M.
1067		-	By: _______________________________ __
1068		-	Approved by the Governor of the State of Oklahoma this _____ ____
1069		-	day of _________________ __, 20_______, at _______ o'clock _______ M.
1070		-
1071		-	_________________________________
1072		-	Governor of the State of Oklahoma
1073		-
1074		-
1075		-	OFFICE OF THE SECRETARY OF STATE
1076		-	Received by the Office of the Secretary of State this _______ ___
1077		-	day of __________________, 20 _______, at _______ o'clock _______ M.
1078		-	By: _______________________________ __
	1848	+	COMMITTEE REPORT BY: COMMITTEE ON APPROPRIATIONS AND BUDGET, dated
	1849	+	04/08/2021 - DO PASS, As Coauthored.