Oklahoma 2022 Regular Session

Oklahoma Senate Bill SB79 Compare Versions

Version 1 (Old)

Version 2 (New)

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3	28
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. 79 By: Thompson of the Senate
7	37
8	38		and
9	39
10		-	Wallace and McBride of the
11		-	House
	40	+	Wallace of the House
12	41
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16	45		An Act relating to sales tax; amending 68 O.S. 2011,
17	46		Section 1356, as last amended by Section 1, Chapter
18	47		413, O.S.L. 2019 (68 O.S. Supp. 20 20, Section 1356),
19	48		which relates to exemptions; modifying exemption for
20	49		sales to certain subdivisions of the state by adding
21	50		University Hospitals Trust; expanding exemption for
22	51		specified transfers to or by University Hospitals
23	52		Trust by including certain nonprofit entities; and
24	53		providing an effective date.
25	54
26	55
27	56
28		-	SUBJECT: Sales tax
29		-
30	57		BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
31		-
32	58		SECTION 1. AMENDATORY 68 O.S. 2011, Sectio n 1356, as
33	59		last amended by Section 1, Chapter 413, O.S.L. 2019 (68 O.S. Supp.
34	60		2020, Section 1356), is amended to read as follows:
35		-
36	61		Section 1356. Exemptions - Governmental and nonprofit entities.
37		-
38	62		There are hereby specifically exempted from the tax levied by
39	63		Section 1350 et seq. of this title:
40		-
41	64		1. Sale of tangible personal property or services to the United
42	65		States government or to the State of Oklahoma, any political
43	66		subdivision of this state or any agency of a political subdivision
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44	94		of this state; provided, a ll sales to contractors in connection with
45	95		the performance of any contract with the United States government,
46	96		State of Oklahoma or any of its political subdivisions shall not be
47		-
48		-	ENR. S. B. NO. 79 Page 2
49	97		exempted from the tax levied by Section 1350 et seq. of this title,
50	98		except as hereinafter provided;
51		-
52	99		2. Sales of property to agents appointed by or under contract
53	100		with agencies or instrumentalities of the United States government
54	101		if ownership and possession of such property transfers immediately
55	102		to the United States government;
56		-
57	103		3. Sales of property to agents appointed by or under contract
58	104		with a political subdivision of this state if the sale of such
59	105		property is associated with the development of a qualified federal
60	106		facility, as provided in the Oklahoma Federal Facilities Developmen t
61	107		Act, and if ownership and possession of such property transfers
62	108		immediately to the political subdivision or the state;
63		-
64	109		4. Sales made directly by county, district or state fair
65	110		authorities of this state, upon the premises of the fair authority,
66	111		for the sole benefit of the fair authority or sales of admission
67	112		tickets to such fairs or fair events at any location in the state
68	113		authorized by county, district or state fair authorities; provided,
69	114		the exemption provided by this paragraph for admission tickets to
70	115		fair events shall apply only to any portion of the admission price
71	116		that is retained by or distributed to the fair authority. As used
72	117		in this paragraph, “fair event” shall be limited to an event held on
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73	145		the premises of the fair authority in conjunction wit h and during
74	146		the time period of a county, district or state fair;
75		-
76	147		5. Sale of food in cafeterias or lunch rooms of elementary
77	148		schools, high schools, colleges or universities which are operated
78	149		primarily for teachers and pupils and are not operated primaril y for
79	150		the public or for profit;
80		-
81	151		6. Dues paid to fraternal, religious, civic, charitable or
82	152		educational societies or organizations by regular members thereof,
83	153		provided, such societies or organizations operate under what is
84	154		commonly termed the lodge plan or system, and provided such
85	155		societies or organizations do not operate for a profit which inures
86	156		to the benefit of any individual member or members thereof to the
87	157		exclusion of other members and dues paid monthly or annually to
88	158		privately owned scientific and educational libraries by members
89	159		sharing the use of services rendered by such libraries with students
90		-
91		-	ENR. S. B. NO. 79 Page 3
92	160		interested in the study of geology, petroleum engineering or related
93	161		subjects;
94		-
95	162		7. Sale of tangible personal property or services to or by
96	163		churches, except sales made in the course of business for profit or
97	164		savings, competing with other persons engaged in the same or a
98	165		similar business or sale of tangible personal property or services
99	166		by an organization exempt from federal income tax pursuant to
100	167		Section 501(c)(3) of the Internal Revenue Code of 1986, as amended,
101	168		made on behalf of or at the request of a church or churches if the
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102	196		sale of such property is conducted not more than once each calendar
103	197		year for a period not to exceed three (3) days by the organizati on
104	198		and proceeds from the sale of such property are used by the church
105	199		or churches or by the organization for charitable purposes;
106		-
107	200		8. The amount of proceeds received from the sale of admission
108	201		tickets which is separately stated on the ticket of admission f or
109	202		the repayment of money borrowed by any accredited state -supported
110	203		college or university or any public trust of which a county in this
111	204		state is the beneficiary, for the purpose of constructing or
112	205		enlarging any facility to be used for the staging of an at hletic
113	206		event, a theatrical production, or any other form of entertainment,
114	207		edification or cultural cultivation to which entry is gained with a
115	208		paid admission ticket. Such facilities include, but are not limited
116	209		to, athletic fields, athletic stadiums, fiel d houses, amphitheaters
117	210		and theaters. To be eligible for this sales tax exemption, the
118	211		amount separately stated on the admission ticket shall be a
119	212		surcharge which is imposed, collected and used for the sole purpose
120	213		of servicing or aiding in the servicing of debt incurred by the
121	214		college or university to effect the capital improvements
122	215		hereinbefore described;
123		-
124	216		9. Sales of tangible personal property or services to the
125	217		council organizations or similar state supervisory organizations of
126	218		the Boy Scouts of Americ a, Girl Scouts of U.S.A. and Camp Fire USA;
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128	246		10. Sale of tangible personal property or services to any
129	247		county, municipality, rural water district, public school district,
130	248		the institutions of The Oklahoma State System of Higher Education,
131	249		the Grand River Dam Authority, the Northeast Oklahoma Public
132	250		Facilities Authority, the Oklahoma Municipal Power Authority, City
133	251		of Tulsa-Rogers County Port Authority, Muskogee City -County Port
134		-
135		-	ENR. S. B. NO. 79 Page 4
136	252		Authority, the Oklahoma Department of Veterans Affairs, the Broken
137	253		Bow Economic Development Authority, Ardmore Development Authority,
138	254		Durant Industrial Authority, Oklahoma Ordnance Works Authority,
139	255		Central Oklahoma Master Conservancy District, Arbuckle Master
140	256		Conservancy District, Fort Cobb Master Conservancy District, Foss
141	257		Reservoir Master Conservancy District, Mountain Park Master
142	258		Conservancy District, Waurika Lake Master Conservancy District,
143	259		University Hospitals Trust, Office of Management and Enterprise
144	260		Services only when carrying out a public construction contract on
145	261		behalf of the Oklahoma Department of Veterans Affairs or to any
146	262		person with whom any of the above -named subdivisions or agencies of
147	263		this state has duly entered into a public contract pursuant to law,
148	264		necessary for carrying out such public contract or to any
149	265		subcontractor to such a public contract. Any person making
150	266		purchases on behalf of such subdivision or agency of this state
151	267		shall certify, in writing, on the copy of the invoice or sales
152	268		ticket to be retained by the vendor that the purchases are made for
153	269		and on behalf of such subdivision or agency of this state and set
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154	297		out the name of such public subdivision or agency. Any person who
155	298		wrongfully or erroneously certifies that purchases are for any of
156	299		the above-named subdivisions or agencies of this state or who
157	300		otherwise violates this section shall be guilty of a misdemeanor and
158	301		upon conviction thereof shall be fined an amount equal to double the
159	302		amount of sales tax involved or incarcerated for not more than sixty
160	303		(60) days or both;
161		-
162	304		11. Sales of tangible personal prope rty or services to private
163	305		institutions of higher education and private elementary and
164	306		secondary institutions of education accredited by the State
165	307		Department of Education or registered by the State Board of
166	308		Education for purposes of participating in federa l programs or
167	309		accredited as defined by the Oklahoma State Regents for Higher
168	310		Education which are exempt from taxation pursuant to the provisions
169	311		of the Internal Revenue Code, 26 U.S.C., Section 501(c)(3),
170	312		including materials, supplies, and equipment used i n the
171	313		construction and improvement of buildings and other structures owned
172	314		by the institutions and operated for educational purposes.
173		-
174	315		Any person, firm, agency or entity making purchases on behalf of
175	316		any institution, agency or subdivision in this state, sha ll certify
176	317		in writing, on the copy of the invoice or sales ticket the nature of
177		-
178		-	ENR. S. B. NO. 79 Page 5
179	318		the purchases, and violation of this paragraph shall be a
180	319		misdemeanor as set forth in paragraph 10 of this section;
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182	347		12. Tuition and educational fees paid to private institutio ns
183	348		of higher education and private elementary and secondary
184	349		institutions of education accredited by the State Department of
185	350		Education or registered by the State Board of Education for purposes
186	351		of participating in federal programs or accredited as defined b y the
187	352		Oklahoma State Regents for Higher Education which are exempt from
188	353		taxation pursuant to the provisions of the Internal Revenue Code, 26
189	354		U.S.C., Section 501(c)(3);
190		-
191	355		13. a. Sales of tangible personal property made by:
192		-
193	356		(1) a public school,
194		-
195	357		(2) a private school offering instruction for grade
196	358		levels kindergarten through twelfth grade,
197		-
198	359		(3) a public school district,
199		-
200	360		(4) a public or private school board,
201		-
202	361		(5) a public or private school student group or
203	362		organization,
204		-
205	363		(6) a parent-teacher association or organizati on
206	364		other than as specified in subparagraph b of this
207	365		paragraph, or
208		-
209	366		(7) public or private school personnel for purposes
210	367		of raising funds for the benefit of a public or
211	368		private school, public school district, public or
212	369		private school board or public or priva te school
213	370		student group or organization, or
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215	398		b. Sales of tangible personal property made by or to
216	399		nonprofit parent-teacher associations or organizations
217	400		exempt from taxation pursuant to the provisions of the
218	401		Internal Revenue Code, 26 U.S.C., Section 501(c)( 3),
219	402		nonprofit local public or private school foundations
220		-
221		-	ENR. S. B. NO. 79 Page 6
222	403		which solicit money or property in the name of any
223	404		public or private school or public school district.
224		-
225	405		The exemption provided by this paragraph for sales made by a
226	406		public or private school shall be l imited to those public or private
227	407		schools accredited by the State Department of Education or
228	408		registered by the State Board of Education for purposes of
229	409		participating in federal programs. Sale of tangible personal
230	410		property in this paragraph shall include s ale of admission tickets
231	411		and concessions at athletic events;
232		-
233	412		14. Sales of tangible personal property by:
234		-
235	413		a. local 4-H clubs,
236		-
237	414		b. county, regional or state 4 -H councils,
238		-
239	415		c. county, regional or state 4 -H committees,
240		-
241	416		d. 4-H leader associations,
242		-
243	417		e. county, regional or state 4-H foundations, and
244		-
245	418		f. authorized 4-H camps and training centers.
246		-
247	419		The exemption provided by this paragraph shall be limited to
248	420		sales for the purpose of raising funds for the benefit of such
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249	448		organizations. Sale of tangible personal property exempted by this
250	449		paragraph shall include sale of admission tickets;
251		-
252	450		15. The first Seventy -five Thousand Dollars ($75,000.00) each
253	451		year from sale of tickets and concessions at athletic events by each
254	452		organization exempt from taxation pursuant to the provi sions of the
255	453		Internal Revenue Code, 26 U.S.C., Section 501(c)(4);
256		-
257	454		16. Sales of tangible personal property or services to any
258	455		person with whom the Oklahoma Tourism and Recreation Department has
259	456		entered into a public contract and which is necessary for carr ying
260	457		out such contract to assist the Department in the development and
261	458		production of advertising, promotion, publicity and public relations
262	459		programs;
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266	460		17. Sales of tangible personal property or services to fire
267	461		departments organized pursuant to Section 592 of Title 18 of the
268	462		Oklahoma Statutes which items are to be used for the purposes of the
269	463		fire department. Any person making purchases on behalf of any such
270	464		fire department shall certify, in writing, on the copy of the
271	465		invoice or sales ticket to be retaine d by the vendor that the
272	466		purchases are made for and on behalf of such fire department and set
273	467		out the name of such fire department. Any person who wrongfully or
274	468		erroneously certifies that the purchases are for any such fire
275	469		department or who otherwise vio lates the provisions of this section
276	470		shall be deemed guilty of a misdemeanor and upon conviction thereof,
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277	498		shall be fined an amount equal to double the amount of sales tax
278	499		involved or incarcerated for not more than sixty (60) days, or both;
279		-
280	500		18. Complimentary or free tickets for admission to places of
281	501		amusement, sports, entertainment, exhibition, display or other
282	502		recreational events or activities which are issued through a box
283	503		office or other entity which is operated by a state institution of
284	504		higher education with institutional employees or by a municipality
285	505		with municipal employees;
286		-
287	506		19. The first Fifteen Thousand Dollars ($15,000.00) each year
288	507		from sales of tangible personal property by fire departments
289	508		organized pursuant to Titles 11, 18, or 19 of the Okla homa Statutes
290	509		for the purposes of raising funds for the benefit of the fire
291	510		department. Fire departments selling tangible personal property for
292	511		the purposes of raising funds shall be limited to no more than six
293	512		(6) days each year to raise such funds in or der to receive the
294	513		exemption granted by this paragraph;
295		-
296	514		20. Sales of tangible personal property or services to any Boys
297	515		& Girls Clubs of America affiliate in this state which is not
298	516		affiliated with the Salvation Army and which is exempt from taxation
299	517		pursuant to the provisions of the Internal Revenue Code, 26 U.S.C.,
300	518		Section 501(c)(3);
301		-
302	519		21. Sales of tangible personal property or services to any
303	520		organization, which takes court -adjudicated juveniles for purposes
304	521		of rehabilitation, and which is exempt from ta xation pursuant to the
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305	549		provisions of the Internal Revenue Code, 26 U.S.C., Section
306	550		501(c)(3), provided that at least fifty percent (50%) of the
307	551		juveniles served by such organization are court adjudicated and the
308		-
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310	552		organization receives state funds in an amou nt less than ten percent
311	553		(10%) of the annual budget of the organization;
312		-
313	554		22. Sales of tangible personal property or services to:
314		-
315	555		a. any health center as defined in Section 254b of Title
316	556		42 of the United States Code,
317		-
318	557		b. any clinic receiving disbursements o f state monies
319	558		from the Indigent Health Care Revolving Fund pursuant
320	559		to the provisions of Section 66 of Title 56 of the
321	560		Oklahoma Statutes,
322		-
323	561		c. any community-based health center which meets all of
324	562		the following criteria:
325		-
326	563		(1) provides primary care services at no cost to the
327	564		recipient, and
328		-
329	565		(2) is exempt from taxation pursuant to the
330	566		provisions of Section 501(c)(3) of the Internal
331	567		Revenue Code, 26 U.S.C., Section 501(c)(3), and
332		-
333	568		d. any community mental health center as defined in
334	569		Section 3-302 of Title 43A of the Oklahoma Statutes;
335		-
336	570		23. Dues or fees, including free or complimentary dues or fees
337	571		which have a value equivalent to the charge that could have
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	592	+	19
	593	+	20
	594	+	21
	595	+	22
	596	+	23
	597	+	24
	598	+
338	599		otherwise been made, to YMCAs, YWCAs or municipally -owned recreation
339	600		centers for the use of facilities and progr ams;
340		-
341	601		24. The first Fifteen Thousand Dollars ($15,000.00) each year
342	602		from sales of tangible personal property or services to or by a
343	603		cultural organization established to sponsor and promote
344	604		educational, charitable and cultural events for disadvantaged
345	605		children, and which organization is exempt from taxation pursuant to
346	606		the provisions of the Internal Revenue Code, 26 U.S.C., Section
347	607		501(c)(3);
348		-
349	608		25. Sales of tangible personal property or services to museums
350	609		or other entities which have been accredited by the A merican
351	610		Association of Museums. Any person making purchases on behalf of
352		-
353		-	ENR. S. B. NO. 79 Page 9
354	611		any such museum or other entity shall certify, in writing, on the
355	612		copy of the invoice or sales ticket to be retained by the vendor
356	613		that the purchases are made for and on behalf of su ch museum or
357	614		other entity and set out the name of such museum or other entity.
358	615		Any person who wrongfully or erroneously certifies that the
359	616		purchases are for any such museum or other entity or who otherwise
360	617		violates the provisions of this paragraph shall b e deemed guilty of
361	618		a misdemeanor and, upon conviction thereof, shall be fined an amount
362	619		equal to double the amount of sales tax involved or incarcerated for
363	620		not more than sixty (60) days, or by both such fine and
364	621		incarceration;
365	622
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	638	+	15
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366	649		26. Sales of tickets for ad mission by any museum accredited by
367	650		the American Association of Museums. In order to be eligible for
368	651		the exemption provided by this paragraph, an amount equivalent to
369	652		the amount of the tax which would otherwise be required to be
370	653		collected pursuant to the provisions of Section 1350 et seq. of this
371	654		title shall be separately stated on the admission ticket and shall
372	655		be collected and used for the sole purpose of servicing or aiding in
373	656		the servicing of debt incurred by the museum to effect the
374	657		construction, enlarging or renovation of any facility to be used for
375	658		entertainment, edification or cultural cultivation to which entry is
376	659		gained with a paid admission ticket;
377		-
378	660		27. Sales of tangible personal property or services occurring
379	661		on or after June 1, 1995, to childre n’s homes which are supported or
380	662		sponsored by one or more churches, members of which serve as
381	663		trustees of the home;
382		-
383	664		28. Sales of tangible personal property or services to the
384	665		organization known as the Disabled American Veterans, Department of
385	666		Oklahoma, Inc., and subordinate chapters thereof;
386		-
387	667		29. Sales of tangible personal property or services to youth
388	668		camps which are supported or sponsored by one or more churches,
389	669		members of which serve as trustees of the organization;
390		-
391	670		30. Transfer of tangible personal p roperty made pursuant to
392	671		Section 3226 of Title 63 of the Oklahoma Statutes or services to or
393	672		by:
394	673
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	678	+	4
	679	+	5
	680	+	6
	681	+	7
	682	+	8
	683	+	9
	684	+	10
	685	+	11
	686	+	12
	687	+	13
	688	+	14
	689	+	15
	690	+	16
	691	+	17
	692	+	18
	693	+	19
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	695	+	21
	696	+	22
	697	+	23
	698	+	24
395	699
396		-	ENR. S. B. NO. 79 Page 10
397	700		a. the University Hospitals Trust created pursuant to
398	701		Section 3224 of Title 63 of the Oklahoma Statutes , or
399		-
400	702		b. nonprofit entities which are exempt from taxatio n
401	703		pursuant to the provisions of the Internal Revenue
402	704		Code of the United States, 26 U.S.C., Section
403	705		501(c)(3), which have entered into a joint operating
404	706		agreement with the University Hospitals Trust ;
405		-
406	707		31. Sales of tangible personal property or services to a
407	708		municipality, county or school district pursuant to a lease or
408	709		lease-purchase agreement executed between the vendor and a
409	710		municipality, county or school district. A copy of the lease or
410	711		lease-purchase agreement shall be retained by the vendor;
411		-
412	712		32. Sales of tangible personal property or services to any
413	713		spaceport user, as defined in the Oklahoma Space Industry
414	714		Development Act;
415		-
416	715		33. The sale, use, storage, consumption, or distribution in
417	716		this state, whether by the importer, exporter, or another person, of
418	717		any satellite or any associated launch vehicle, including components
419	718		of, and parts and motors for, any such satellite or launch vehicle,
420	719		imported or caused to be imported into this state for the purpose of
421	720		export by means of launching into space. This exem ption provided by
422	721		this paragraph shall not be affected by:
423		-
424	722		a. the destruction in whole or in part of the satellite
425	723		or launch vehicle,
426	724
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	726	+	BOLD FACE denotes Committee Amendments. 1
	727	+	2
	728	+	3
	729	+	4
	730	+	5
	731	+	6
	732	+	7
	733	+	8
	734	+	9
	735	+	10
	736	+	11
	737	+	12
	738	+	13
	739	+	14
	740	+	15
	741	+	16
	742	+	17
	743	+	18
	744	+	19
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	749	+	24
	750	+
427	751		b. the failure of a launch to occur or be successful, or
428		-
429	752		c. the absence of any transfer or title to, or possession
430	753		of, the satellite or launch vehicle after launch;
431		-
432	754		34. The sale, lease, use, storage, consumption, or distribution
433	755		in this state of any space facility, space propulsion system or
434	756		space vehicle, satellite, or station of any kind possessing space
435	757		flight capacity, including components thereof;
436		-
437	758		35. The sale, lease, use, storage, consumption, or distribution
438	759		in this state of tangible personal property, placed on or used
439		-
440		-	ENR. S. B. NO. 79 Page 11
441	760		aboard any space facility, space propulsion system or space vehicle,
442	761		satellite, or station possessi ng space flight capacity, which is
443	762		launched into space, irrespective of whether such tangible property
444	763		is returned to this state for subsequent use, storage, or
445	764		consumption in any manner;
446		-
447	765		36. The sale, lease, use, storage, consumption, or distribution
448	766		in this state of tangible personal property meeting the definition
449	767		of “section 38 property” as defined in Sections 48(a)(1)(A) and
450	768		(B)(i) of the Internal Revenue Code of 1986, that is an integral
451	769		part of and used primarily in support of space flight; however,
452	770		section 38 property used in support of space flight shall not
453	771		include general office equipment, any boat, mobile home, motor
454	772		vehicle, or other vehicle of a class or type required to be
455	773		registered, licensed, titled, or documented in this state or by the
456	774		United States government, or any other property not specifically
	775	+
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	778	+	2
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	780	+	4
	781	+	5
	782	+	6
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	801	+
457	802		suited to supporting space activity. The term “in support of space
458	803		flight”, for purposes of this paragraph, means the altering,
459	804		monitoring, controlling, regulating, adjusting, servicing, or
460	805		repairing of any space facility, space propulsion systems or space
461	806		vehicle, satellite, or station possessing space flight capacity,
462	807		including the components thereof;
463		-
464	808		37. The purchase or lease of machinery and equipment for use at
465	809		a fixed location in this st ate, which is used exclusively in the
466	810		manufacturing, processing, compounding, or producing of any space
467	811		facility, space propulsion system or space vehicle, satellite, or
468	812		station of any kind possessing space flight capacity. Provided, the
469	813		exemption provided for in this paragraph shall not be allowed unless
470	814		the purchaser or lessee signs an affidavit stating that the item or
471	815		items to be exempted are for the exclusive use designated herein.
472	816		Any person furnishing a false affidavit to the vendor for the
473	817		purpose of evading payment of any tax imposed by Section 1354 of
474	818		this title shall be subject to the penalties provided by law. As
475	819		used in this paragraph, “machinery and equipment ” means “section 38
476	820		property” as defined in Sections 48(a)(1)(A) and (B)(i) of the
477	821		Internal Revenue Code of 1986, which is used as an integral part of
478	822		the manufacturing, processing, compounding, or producing of items of
479	823		tangible personal property. Such term includes parts and
480	824		accessories only to the extent that the exemption thereof is
481	825		consistent with the provisions of this paragraph;
482	826
	827	+	SB79 HFLR Page 17
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483	852
484		-	ENR. S. B. NO. 79 Page 12
485	853		38. The amount of a surcharge or any other amount which is
486	854		separately stated on an admission ticket which is imposed, collected
487	855		and used for the sole purpose of constructing, remodeling or
488	856		enlarging facilities of a public trust having a municipality or
489	857		county as its sole beneficiary;
490		-
491	858		39. Sales of tangible personal property or services which are
492	859		directly used in or for the benefit of a state park in this state,
493	860		which are made to an organization which is exem pt from taxation
494	861		pursuant to the provisions of the Internal Revenue Code, 26 U.S.C.,
495	862		Section 501(c)(3) and which is organized primarily for the purpose
496	863		of supporting one or more state parks located in this state;
497		-
498	864		40. The sale, lease or use of parking priv ileges by an
499	865		institution of The Oklahoma State System of Higher Education;
500		-
501	866		41. Sales of tangible personal property or services for use on
502	867		campus or school construction projects for the benefit of
503	868		institutions of The Oklahoma State System of Higher Educati on,
504	869		private institutions of higher education accredited by the Oklahoma
505	870		State Regents for Higher Education or any public school or school
506	871		district when such projects are financed by or through the use of
507	872		nonprofit entities which are exempt from taxation pu rsuant to the
508	873		provisions of the Internal Revenue Code, 26 U.S.C., Section
509	874		501(c)(3);
510		-
511	875		42. Sales of tangible personal property or services by an
512	876		organization which is exempt from taxation pursuant to the
	877	+
	878	+	SB79 HFLR Page 18
	879	+	BOLD FACE denotes Committee Amendments. 1
	880	+	2
	881	+	3
	882	+	4
	883	+	5
	884	+	6
	885	+	7
	886	+	8
	887	+	9
	888	+	10
	889	+	11
	890	+	12
	891	+	13
	892	+	14
	893	+	15
	894	+	16
	895	+	17
	896	+	18
	897	+	19
	898	+	20
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	903	+
513	904		provisions of the Internal Revenue Code, 26 U.S.C., S ection
514	905		501(c)(3), in the course of conducting a national championship
515	906		sports event, but only if all or a portion of the payment in
516	907		exchange therefor would qualify as the receipt of a qualified
517	908		sponsorship payment described in Internal Revenue Code, 26 U.S. C.,
518	909		Section 513(i). Sales exempted pursuant to this paragraph shall be
519	910		exempt from all Oklahoma sales, use, excise and gross receipts
520	911		taxes;
521		-
522	912		43. Sales of tangible personal property or services to or by an
523	913		organization which:
524		-
525		-
526		-	ENR. S. B. NO. 79 Page 13
527	914		a. is exempt from taxation pu rsuant to the provisions of
528	915		the Internal Revenue Code, 26 U.S.C., Section
529	916		501(c)(3),
530		-
531	917		b. is affiliated with a comprehensive university within
532	918		The Oklahoma State System of Higher Education, and
533		-
534	919		c. has been organized primarily for the purpose of
535	920		providing education and teacher training and
536	921		conducting events relating to robotics;
537		-
538	922		44. The first Fifteen Thousand Dollars ($15,000.00) each year
539	923		from sales of tangible personal property to or by youth athletic
540	924		teams which are part of an athletic organization exempt from
541	925		taxation pursuant to the provisions of the Internal Revenue Code, 26
542	926		U.S.C., Section 501(c)(4), for the purposes of raising funds for the
543	927		benefit of the team;
544	928
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	930	+	BOLD FACE denotes Committee Amendments. 1
	931	+	2
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	934	+	5
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	936	+	7
	937	+	8
	938	+	9
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	940	+	11
	941	+	12
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	943	+	14
	944	+	15
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	950	+	21
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	954	+
545	955		45. Sales of tickets for admission to a collegiate athletic
546	956		event that is held in a facilit y owned or operated by a municipality
547	957		or a public trust of which the municipality is the sole beneficiary
548	958		and that actually determines or is part of a tournament or
549	959		tournament process for determining a conference tournament
550	960		championship, a conference champ ionship, or a national championship;
551		-
552	961		46. Sales of tangible personal property or services to or by an
553	962		organization which is exempt from taxation pursuant to the
554	963		provisions of the Internal Revenue Code, 26 U.S.C., Section
555	964		501(c)(3) and is operating the Okla homa City National Memorial and
556	965		Museum, an affiliate of the National Park System;
557		-
558	966		47. Sales of tangible personal property or services to
559	967		organizations which are exempt from federal taxation pursuant to the
560	968		provisions of Section 501(c)(3) of the Internal R evenue Code, 26
561	969		U.S.C., Section 501(c)(3), the memberships of which are limited to
562	970		honorably discharged veterans, and which furnish financial support
563	971		to area veterans’ organizations to be used for the purpose of
564	972		constructing a memorial or museum;
565		-
566	973		48. Sales of tangible personal property or services on or after
567	974		January 1, 2003, to an organization which is exempt from taxation
568	975		pursuant to the provisions of the Internal Revenue Code, 26 U.S.C.,
569		-
570		-	ENR. S. B. NO. 79 Page 14
571	976		Section 501(c)(3) that is expending monies received from a private
572	977		foundation grant in conjunction with expenditures of local sales tax
573	978		revenue to construct a local public library;
	979	+
	980	+	SB79 HFLR Page 20
	981	+	BOLD FACE denotes Committee Amendments. 1
	982	+	2
	983	+	3
	984	+	4
	985	+	5
	986	+	6
	987	+	7
	988	+	8
	989	+	9
	990	+	10
	991	+	11
	992	+	12
	993	+	13
	994	+	14
	995	+	15
	996	+	16
	997	+	17
	998	+	18
	999	+	19
	1000	+	20
	1001	+	21
	1002	+	22
	1003	+	23
	1004	+	24
574	1005
575	1006		49. Sales of tangible personal property or services to a state
576	1007		that borders this state or any political subdivision of that state,
577	1008		but only to the extent that the other state or political subdivision
578	1009		exempts or does not impose a tax on similar sales of items to this
579	1010		state or a political subdivision of this state;
580		-
581	1011		50. Effective July 1, 2005, sales of tangible personal property
582	1012		or services to the Career Technology Student Organizations under the
583	1013		direction and supervision of the Oklahoma Department of Career and
584	1014		Technology Education;
585		-
586	1015		51. Sales of tangible personal property to a public trust
587	1016		having either a single city, town or county or multiple cities,
588	1017		towns or counties or combination thereof as beneficiary or
589	1018		beneficiaries or a nonprofit organization which is exempt from
590	1019		taxation pursuant to the provisions of the Internal Revenue Code, 26
591	1020		U.S.C., Section 501(c)(3) for the purpose of constructin g
592	1021		improvements to or expanding a hospital or nursing home owned and
593	1022		operated by any such public trust or nonprofit entity prior to July
594	1023		1, 2008, in counties with a population of less than one hundred
595	1024		thousand (100,000) persons, according to the most recent Federal
596	1025		Decennial Census. As used in this paragraph, “constructing
597	1026		improvements to or expanding ” shall not mean any expense for routine
598	1027		maintenance or general repairs and shall require a project cost of
599	1028		at least One Hundred Thousand Dollars ($100,000.00) . For purposes
600	1029		of this paragraph, sales made to a contractor or subcontractor that
	1030	+
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	1033	+	2
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	1039	+	8
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	1050	+	19
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	1052	+	21
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	1056	+
601	1057		enters into a contractual relationship with a public trust or
602	1058		nonprofit entity as described by this paragraph shall be considered
603	1059		sales made to the public trust or nonprofi t entity. The exemption
604	1060		authorized by this paragraph shall be administered in the form of a
605	1061		refund from the sales tax revenues apportioned pursuant to Section
606	1062		1353 of this title and the vendor shall be required to collect the
607	1063		sales tax otherwise applicabl e to the transaction. The purchaser
608	1064		may apply for a refund of the sales tax paid in the manner
609	1065		prescribed by this paragraph. Within thirty (30) days after the end
610	1066		of each fiscal year, any purchaser that is entitled to make
611	1067		application for a refund based upon the exempt treatment authorized
612	1068		by this paragraph may file an application for refund of the sales
613		-
614		-	ENR. S. B. NO. 79 Page 15
615	1069		taxes paid during such preceding fiscal year. The Tax Commission
616	1070		shall prescribe a form for purposes of making the application for
617	1071		refund. The Tax Comm ission shall determine whether or not the total
618	1072		amount of sales tax exemptions claimed by all purchasers is equal to
619	1073		or less than Six Hundred Fifty Thousand Dollars ($650,000.00). If
620	1074		such claims are less than or equal to that amount, the Tax
621	1075		Commission shall make refunds to the purchasers in the full amount
622	1076		of the documented and verified sales tax amounts. If such claims by
623	1077		all purchasers are in excess of Six Hundred Fifty Thousand Dollars
624	1078		($650,000.00), the Tax Commission shall determine the amount of ea ch
625	1079		purchaser’s claim, the total amount of all claims by all purchasers,
626	1080		and the percentage each purchaser ’s claim amount bears to the total.
	1081	+
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	1107	+
627	1108		The resulting percentage determined for each purchaser shall be
628	1109		multiplied by Six Hundred Fifty Thousand Dollars ( $650,000.00) to
629	1110		determine the amount of refundable sales tax to be paid to each
630	1111		purchaser. The pro rata refund amount shall be the only method to
631	1112		recover sales taxes paid during the preceding fiscal year and no
632	1113		balance of any sales taxes paid on a pro rat a basis shall be the
633	1114		subject of any subsequent refund claim pursuant to this paragraph;
634		-
635	1115		52. Effective July 1, 2006, sales of tangible personal property
636	1116		or services to any organization which assists, trains, educates, and
637	1117		provides housing for physically an d mentally handicapped persons and
638	1118		which is exempt from taxation pursuant to the provisions of the
639	1119		Internal Revenue Code, 26 U.S.C., Section 501(c)(3) and that
640	1120		receives at least eighty -five percent (85%) of its annual budget
641	1121		from state or federal funds. I n order to receive the benefit of the
642	1122		exemption authorized by this paragraph, the taxpayer shall be
643	1123		required to make payment of the applicable sales tax at the time of
644	1124		sale to the vendor in the manner otherwise required by law.
645	1125		Notwithstanding any other p rovision of the Oklahoma Uniform Tax
646	1126		Procedure Code to the contrary, the taxpayer shall be authorized to
647	1127		file a claim for refund of sales taxes paid that qualify for the
648	1128		exemption authorized by this paragraph for a period of one (1) year
649	1129		after the date of the sale transaction. The taxpayer shall be
650	1130		required to provide documentation as may be prescribed by the
651	1131		Oklahoma Tax Commission in support of the refund claim. The total
	1132	+
	1133	+	SB79 HFLR Page 23
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	1146	+	13
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	1148	+	15
	1149	+	16
	1150	+	17
	1151	+	18
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	1153	+	20
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	1158	+
652	1159		amount of sales tax qualifying for exempt treatment pursuant to this
653	1160		paragraph shall not exceed One Hundred Seventy -five Thousand Dollars
654	1161		($175,000.00) each fiscal year. Claims for refund shall be
655	1162		processed in the order in which such claims are received by the
656	1163		Oklahoma Tax Commission. If a claim otherwise timely filed exceeds
657		-
658		-	ENR. S. B. NO. 79 Page 16
659	1164		the total amount of refunds payable for a fiscal year, such claim
660	1165		shall be barred;
661		-
662	1166		53. The first Two Thousand Dollars ($2,000.00) each year of
663	1167		sales of tangible personal property or services to, by, or for the
664	1168		benefit of a qualified neighborhood watch organizatio n that is
665	1169		endorsed or supported by or working directly with a law enforcement
666	1170		agency with jurisdiction in the area in which the neighborhood watch
667	1171		organization is located. As used in this paragraph, “qualified
668	1172		neighborhood watch organization ” means an organization that is a
669	1173		not-for-profit corporation under the laws of the State of Oklahoma
670	1174		that was created to help prevent criminal activity in an area
671	1175		through community involvement and interaction with local law
672	1176		enforcement and which is one of the first two thousand organizations
673	1177		which makes application to the Oklahoma Tax Commission for the
674	1178		exemption after March 29, 2006;
675		-
676	1179		54. Sales of tangible personal property to a nonprofit
677	1180		organization, exempt from taxation pursuant to the provisions of the
678	1181		Internal Revenue Code, 26 U.S.C., Section 501(c)(3), organized
679	1182		primarily for the purpose of providing services to homeless persons
	1183	+
	1184	+	SB79 HFLR Page 24
	1185	+	BOLD FACE denotes Committee Amendments. 1
	1186	+	2
	1187	+	3
	1188	+	4
	1189	+	5
	1190	+	6
	1191	+	7
	1192	+	8
	1193	+	9
	1194	+	10
	1195	+	11
	1196	+	12
	1197	+	13
	1198	+	14
	1199	+	15
	1200	+	16
	1201	+	17
	1202	+	18
	1203	+	19
	1204	+	20
	1205	+	21
	1206	+	22
	1207	+	23
	1208	+	24
	1209	+
680	1210		during the day and located in a metropolitan area with a population
681	1211		in excess of five hundred thousand (500,000) persons according to
682	1212		the latest Federal Decennial Census. The exemption authorized by
683	1213		this paragraph shall be applicable to sales of tangible personal
684	1214		property to a qualified entity occurring on or after January 1,
685	1215		2005;
686		-
687	1216		55. Sales of tangible personal property or services to or by an
688	1217		organization which is exempt from taxation pursuant to the
689	1218		provisions of the Internal Revenue Code, 26 U.S.C., Section
690	1219		501(c)(3) for events the principal purpose of which is to provide
691	1220		funding for the preservation of wetlands and habitat for wild duc ks;
692		-
693	1221		56. Sales of tangible personal property or services to or by an
694	1222		organization which is exempt from taxation pursuant to the
695	1223		provisions of the Internal Revenue Code, 26 U.S.C., Section
696	1224		501(c)(3) for events the principal purpose of which is to provide
697	1225		funding for the preservation and conservation of wild turkeys;
698		-
699	1226		57. Sales of tangible personal property or services to an
700	1227		organization which:
701		-
702		-	ENR. S. B. NO. 79 Page 17
703		-
704	1228		a. is exempt from taxation pursuant to the provisions of
705	1229		the Internal Revenue Code, 26 U.S.C., Section
706	1230		501(c)(3), and
707		-
708	1231		b. is part of a network of community -based, autonomous
709	1232		member organizations that meets the following
710	1233		criteria:
	1234	+
	1235	+	SB79 HFLR Page 25
	1236	+	BOLD FACE denotes Committee Amendments. 1
	1237	+	2
	1238	+	3
	1239	+	4
	1240	+	5
	1241	+	6
	1242	+	7
	1243	+	8
	1244	+	9
	1245	+	10
	1246	+	11
	1247	+	12
	1248	+	13
	1249	+	14
	1250	+	15
	1251	+	16
	1252	+	17
	1253	+	18
	1254	+	19
	1255	+	20
	1256	+	21
	1257	+	22
	1258	+	23
	1259	+	24
711	1260
712	1261		(1) serves people with workplace disadvantages and
713	1262		disabilities by providing job training and
714	1263		employment services, as well as job placement
715	1264		opportunities and post-employment support,
716		-
717	1265		(2) has locations in the United States and at least
718	1266		twenty other countries,
719		-
720	1267		(3) collects donated clothing and household goods to
721	1268		sell in retail stores and provides contract labor
722	1269		services to business and government, and
723		-
724	1270		(4) provides documentation to the Oklahoma Tax
725	1271		Commission that over seventy -five percent (75%)
726	1272		of its revenues are channeled into employment,
727	1273		job training and placement programs and other
728	1274		critical community services;
729		-
730	1275		58. Sales of tickets made on or af ter September 21, 2005, and
731	1276		complimentary or free tickets for admission issued on or after
732	1277		September 21, 2005, which have a value equivalent to the charge that
733	1278		would have otherwise been made, for admission to a professional
734	1279		athletic event in which a team i n the National Basketball
735	1280		Association is a participant, which is held in a facility owned or
736	1281		operated by a municipality, a county or a public trust of which a
737	1282		municipality or a county is the sole beneficiary, and sales of
738	1283		tickets made on or after July 1, 2 007, and complimentary or free
739	1284		tickets for admission issued on or after July 1, 2007, which have a
	1285	+
	1286	+	SB79 HFLR Page 26
	1287	+	BOLD FACE denotes Committee Amendments. 1
	1288	+	2
	1289	+	3
	1290	+	4
	1291	+	5
	1292	+	6
	1293	+	7
	1294	+	8
	1295	+	9
	1296	+	10
	1297	+	11
	1298	+	12
	1299	+	13
	1300	+	14
	1301	+	15
	1302	+	16
	1303	+	17
	1304	+	18
	1305	+	19
	1306	+	20
	1307	+	21
	1308	+	22
	1309	+	23
	1310	+	24
	1311	+
740	1312		value equivalent to the charge that would have otherwise been made,
741	1313		for admission to a professional athletic event in which a team in
742	1314		the National Hockey Lea gue is a participant, which is held in a
743	1315		facility owned or operated by a municipality, a county or a public
744	1316		trust of which a municipality or a county is the sole beneficiary;
745		-
746		-	ENR. S. B. NO. 79 Page 18
747		-
748	1317		59. Sales of tickets for admission and complimentary or free
749	1318		tickets for admission which have a value equivalent to the charge
750	1319		that would have otherwise been made to a professional sporting event
751	1320		involving ice hockey, baseball, basketball, football or arena
752	1321		football, or soccer. As used in this paragraph, “professional
753	1322		sporting event” means an organized athletic competition between
754	1323		teams that are members of an organized league or association with
755	1324		centralized management, other than a national league or national
756	1325		association, that imposes requirements for participation in the
757	1326		league upon the teams, the individual athletes or both, and which
758	1327		uses a salary structure to compensate the athletes;
759		-
760	1328		60. Sales of tickets for admission to an annual event sponsored
761	1329		by an educational and charitable organization of women which is
762	1330		exempt from taxation pursuant to the provisions of the Internal
763	1331		Revenue Code, 26 U.S.C., Section 501(c)(3) and has as its mission
764	1332		promoting volunteerism, developing the potential of women and
765	1333		improving the community through the effective action and leadership
766	1334		of trained volunteers;
	1335	+
	1336	+	SB79 HFLR Page 27
	1337	+	BOLD FACE denotes Committee Amendments. 1
	1338	+	2
	1339	+	3
	1340	+	4
	1341	+	5
	1342	+	6
	1343	+	7
	1344	+	8
	1345	+	9
	1346	+	10
	1347	+	11
	1348	+	12
	1349	+	13
	1350	+	14
	1351	+	15
	1352	+	16
	1353	+	17
	1354	+	18
	1355	+	19
	1356	+	20
	1357	+	21
	1358	+	22
	1359	+	23
	1360	+	24
767	1361
768	1362		61. Sales of tangible personal property or services to an
769	1363		organization, which is exempt from taxation pursuant to the
770	1364		provisions of the Internal Revenue Code, 26 U.S.C., Section
771	1365		501(c)(3), and which is itself a member of an organization which is
772	1366		exempt from taxation pursuant to the provisions of the Internal
773	1367		Revenue Code, 26 U.S.C., Section 501(c)(3), if the membership
774	1368		organization is primarily engaged in advancing the purposes of its
775	1369		member organizations through fundraising, public awareness or othe r
776	1370		efforts for the benefit of its member organizations, and if the
777	1371		member organization is primarily engaged either in providing
778	1372		educational services and programs concerning health -related diseases
779	1373		and conditions to individuals suffering from such health -related
780	1374		diseases and conditions or their caregivers and family members or
781	1375		support to such individuals, or in health -related research as to
782	1376		such diseases and conditions, or both. In order to qualify for the
783	1377		exemption authorized by this paragraph, the member n onprofit
784	1378		organization shall be required to provide proof to the Oklahoma Tax
785	1379		Commission of its membership status in the membership organization;
786		-
787	1380		62. Sales of tangible personal property or services to or by an
788	1381		organization which is part of a national volun teer women’s service
789		-
790		-	ENR. S. B. NO. 79 Page 19
791	1382		organization dedicated to promoting patriotism, preserving American
792	1383		history and securing better education for children and which has at
793	1384		least 168,000 members in 3,000 chapters across the United States;
	1385	+
	1386	+	SB79 HFLR Page 28
	1387	+	BOLD FACE denotes Committee Amendments. 1
	1388	+	2
	1389	+	3
	1390	+	4
	1391	+	5
	1392	+	6
	1393	+	7
	1394	+	8
	1395	+	9
	1396	+	10
	1397	+	11
	1398	+	12
	1399	+	13
	1400	+	14
	1401	+	15
	1402	+	16
	1403	+	17
	1404	+	18
	1405	+	19
	1406	+	20
	1407	+	21
	1408	+	22
	1409	+	23
	1410	+	24
794	1411
795	1412		63. Sales of tangible personal p roperty or services to or by a
796	1413		YWCA or YMCA organization which is part of a national nonprofit
797	1414		community service organization working to meet the health and social
798	1415		service needs of its members across the United States;
799		-
800	1416		64. Sales of tangible personal prope rty or services to or by a
801	1417		veteran’s organization which is exempt from taxation pursuant to the
802	1418		provisions of the Internal Revenue Code, 26 U.S.C., Section
803	1419		501(c)(19) and which is known as the Veterans of Foreign Wars of the
804	1420		United States, Oklahoma Chapter s;
805		-
806	1421		65. Sales of boxes of food by a church or by an organization,
807	1422		which is exempt from taxation pursuant to the provisions of the
808	1423		Internal Revenue Code, 26 U.S.C., Section 501(c)(3). To qualify
809	1424		under the provisions of this paragraph, the organization must be
810	1425		organized for the primary purpose of feeding needy individuals or to
811	1426		encourage volunteer service by requiring such service in order to
812	1427		purchase food. These boxes shall only contain edible staple food
813	1428		items;
814		-
815	1429		66. Sales of tangible personal property or services to any
816	1430		person with whom a church has duly entered into a construction
817	1431		contract, necessary for carrying out such contract or to any
818	1432		subcontractor to such a construction contract;
819		-
820	1433		67. Sales of tangible personal property or services used
821	1434		exclusively for charitable or educational purposes, to or by an
822	1435		organization which:
823	1436
	1437	+	SB79 HFLR Page 29
	1438	+	BOLD FACE denotes Committee Amendments. 1
	1439	+	2
	1440	+	3
	1441	+	4
	1442	+	5
	1443	+	6
	1444	+	7
	1445	+	8
	1446	+	9
	1447	+	10
	1448	+	11
	1449	+	12
	1450	+	13
	1451	+	14
	1452	+	15
	1453	+	16
	1454	+	17
	1455	+	18
	1456	+	19
	1457	+	20
	1458	+	21
	1459	+	22
	1460	+	23
	1461	+	24
	1462	+
824	1463		a. is exempt from taxation pursuant to the provisions of
825	1464		the Internal Revenue Code, 26 U.S.C., Section
826	1465		501(c)(3),
827		-
828	1466		b. has filed a Not-for-Profit Certificate of
829	1467		Incorporation in this st ate, and
830		-
831	1468		c. is organized for the purpose of:
832		-
833		-
834		-	ENR. S. B. NO. 79 Page 20
835	1469		(1) providing training and education to
836	1470		developmentally disabled individuals,
837		-
838	1471		(2) educating the community about the rights,
839	1472		abilities and strengths of developmentally
840	1473		disabled individuals, and
841		-
842	1474		(3) promoting unity among developmentally disabled
843	1475		individuals in their community and geographic
844	1476		area;
845		-
846	1477		68. Sales of tangible personal property or services to any
847	1478		organization which is a shelter for abused, neglected, or abandoned
848	1479		children and which is exempt from taxation pursuant to the
849	1480		provisions of the Internal Revenue Code, 26 U.S.C., Section
850	1481		501(c)(3); provided, until July 1, 2008, such exemption shall apply
851	1482		only to eligible shelters for children from birth to age twelve (12)
852	1483		and after July 1, 2008, such exemption shal l apply to eligible
853	1484		shelters for children from birth to age eighteen (18);
854	1485
	1486	+	SB79 HFLR Page 30
	1487	+	BOLD FACE denotes Committee Amendments. 1
	1488	+	2
	1489	+	3
	1490	+	4
	1491	+	5
	1492	+	6
	1493	+	7
	1494	+	8
	1495	+	9
	1496	+	10
	1497	+	11
	1498	+	12
	1499	+	13
	1500	+	14
	1501	+	15
	1502	+	16
	1503	+	17
	1504	+	18
	1505	+	19
	1506	+	20
	1507	+	21
	1508	+	22
	1509	+	23
	1510	+	24
	1511	+
855	1512		69. Sales of tangible personal property or services to a child
856	1513		care center which is licensed pursuant to the Oklahoma Child Care
857	1514		Facilities Licensing Act and which:
858		-
859	1515		a. possesses a 3-star rating from the Department of Human
860	1516		Services Reaching for the Stars Program or a national
861	1517		accreditation, and
862		-
863	1518		b. allows on site universal pre -kindergarten education to
864	1519		be provided to four-year-old children through a
865	1520		contractual agreement with any pub lic school or school
866	1521		district.
867		-
868	1522		For the purposes of this paragraph, sales made to any person,
869	1523		firm, agency or entity that has entered previously into a
870	1524		contractual relationship with a child care center for construction
871	1525		and improvement of buildings and other structures owned by the child
872	1526		care center and operated for educational purposes shall be
873	1527		considered sales made to a child care center. Any such person,
874	1528		firm, agency or entity making purchases on behalf of a child care
875	1529		center shall certify, in writing, on the copy of the invoice or
876	1530		sales ticket the nature of the purchase. Any such person, or person
877		-
878		-	ENR. S. B. NO. 79 Page 21
879	1531		acting on behalf of a firm, agency or entity making purchases on
880	1532		behalf of a child care center in violation of this paragraph shall
881	1533		be guilty of a misdemeanor and upon conviction thereof shall be
882	1534		fined an amount equal to double the amount of sales tax involved or
883	1535		incarcerated for not more than sixty (60) days or both;
	1536	+
	1537	+	SB79 HFLR Page 31
	1538	+	BOLD FACE denotes Committee Amendments. 1
	1539	+	2
	1540	+	3
	1541	+	4
	1542	+	5
	1543	+	6
	1544	+	7
	1545	+	8
	1546	+	9
	1547	+	10
	1548	+	11
	1549	+	12
	1550	+	13
	1551	+	14
	1552	+	15
	1553	+	16
	1554	+	17
	1555	+	18
	1556	+	19
	1557	+	20
	1558	+	21
	1559	+	22
	1560	+	23
	1561	+	24
884	1562
885	1563		70. a. Sales of tangible personal property to a service
886	1564		organization of mothers who have childr en who are
887	1565		serving or who have served in the military, which
888	1566		service organization is exempt from taxation pursuant
889	1567		to the provisions of the Internal Revenue Code, 26
890	1568		U.S.C., Section 501(c)(19) and which is known as the
891	1569		Blue Star Mothers of America, Inc. T he exemption
892	1570		provided by this paragraph shall only apply to the
893	1571		purchase of tangible personal property actually sent
894	1572		to United States military personnel overseas who are
895	1573		serving in a combat zone and not to any other tangible
896	1574		personal property purchased by the organization.
897	1575		Provided, this exemption shall not apply to any sales
898	1576		tax levied by a city, town, county, or any other
899	1577		jurisdiction in this state.
900		-
901	1578		b. The exemption authorized by this paragraph shall be
902	1579		administered in the form of a refund from the sales
903	1580		tax revenues apportioned pursuant to Section 1353 of
904	1581		this title, and the vendor shall be required to
905	1582		collect the sales tax otherwise applicable to the
906	1583		transaction. The purchaser may apply for a refund of
907	1584		the state sales tax paid in the manner prescribed by
908	1585		this paragraph. Within sixty (60) days after the end
909	1586		of each calendar quarter, any purchaser that is
	1587	+
	1588	+	SB79 HFLR Page 32
	1589	+	BOLD FACE denotes Committee Amendments. 1
	1590	+	2
	1591	+	3
	1592	+	4
	1593	+	5
	1594	+	6
	1595	+	7
	1596	+	8
	1597	+	9
	1598	+	10
	1599	+	11
	1600	+	12
	1601	+	13
	1602	+	14
	1603	+	15
	1604	+	16
	1605	+	17
	1606	+	18
	1607	+	19
	1608	+	20
	1609	+	21
	1610	+	22
	1611	+	23
	1612	+	24
	1613	+
910	1614		entitled to make application for a refund based upon
911	1615		the exempt treatment authorized by this paragraph may
912	1616		file an application for refund of the state sales
913	1617		taxes paid during such preceding calendar quarter.
914	1618		The Tax Commission shall prescribe a form for purposes
915	1619		of making the application for refund.
916		-
917	1620		c. A purchaser who applies for a refund pursuant to this
918	1621		paragraph shall certify that the items were actu ally
919	1622		sent to military personnel overseas in a combat zone.
920	1623		Any purchaser that applies for a refund for the
921		-
922		-	ENR. S. B. NO. 79 Page 22
923	1624		purchase of items that are not authorized for
924	1625		exemption under this paragraph shall be subject to a
925	1626		penalty in the amount of Five Hundred Dollars
926	1627		($500.00);
927		-
928	1628		71. Sales of food and snack items to or by an organization
929	1629		which is exempt from taxation pursuant to the provisions of the
930	1630		Internal Revenue Code, 26 U.S.C., Section 501(c)(3), whose primary
931	1631		and principal purpose is providing funding for scholarshi ps in the
932	1632		medical field;
933		-
934	1633		72. Sales of tangible personal property or services for use
935	1634		solely on construction projects for organizations which are exempt
936	1635		from taxation pursuant to the provisions of the Internal Revenue
937	1636		Code, 26 U.S.C., Section 501(c)(3) and whose purpose is providing
938	1637		end-of-life care and access to hospice services to low -income
	1638	+
	1639	+	SB79 HFLR Page 33
	1640	+	BOLD FACE denotes Committee Amendments. 1
	1641	+	2
	1642	+	3
	1643	+	4
	1644	+	5
	1645	+	6
	1646	+	7
	1647	+	8
	1648	+	9
	1649	+	10
	1650	+	11
	1651	+	12
	1652	+	13
	1653	+	14
	1654	+	15
	1655	+	16
	1656	+	17
	1657	+	18
	1658	+	19
	1659	+	20
	1660	+	21
	1661	+	22
	1662	+	23
	1663	+	24
	1664	+
939	1665		individuals who live in a facility owned by the organization. The
940	1666		exemption provided by this paragraph applies to sales to the
941	1667		organization as well as to sales to an y person with whom the
942	1668		organization has duly entered into a construction contract,
943	1669		necessary for carrying out such contract or to any subcontractor to
944	1670		such a construction contract. Any person making purchases on behalf
945	1671		of such organization shall certify, in writing, on the copy of the
946	1672		invoice or sales ticket to be retained by the vendor that the
947	1673		purchases are made for and on behalf of such organization and set
948	1674		out the name of such organization. Any person who wrongfully or
949	1675		erroneously certifies that purch ases are for any of the above -named
950	1676		organizations or who otherwise violates this section shall be guilty
951	1677		of a misdemeanor and upon conviction thereof shall be fined an
952	1678		amount equal to double the amount of sales tax involved or
953	1679		incarcerated for not more tha n sixty (60) days or both;
954		-
955	1680		73. Sales of tickets for admission to events held by
956	1681		organizations exempt from taxation pursuant to the provisions of the
957	1682		Internal Revenue Code, 26 U.S.C., Section 501(c)(3) that are
958	1683		organized for the purpose of supporting gener al hospitals licensed
959	1684		by the State Department of Health;
960		-
961	1685		74. Sales of tangible personal property or services:
962		-
963	1686		a. to a foundation which is exempt from taxation pursuant
964	1687		to the provisions of the Internal Revenue Code, 26
	1688	+	U.S.C., Section 501(c)(3) and which raises tax-
965	1689
966		-	ENR. S. B. NO. 79 Page 23
967		-	U.S.C., Section 501(c)(3) and which raises tax -
	1690	+	SB79 HFLR Page 34
	1691	+	BOLD FACE denotes Committee Amendments. 1
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968	1716		deductible contributions in support of a wide range of
969	1717		firearms-related public interest activities of the
970	1718		National Rifle Association of America and other
971	1719		organizations that defend and foster Second Amendment
972	1720		rights, and
973		-
974	1721		b. to or by a grassroots fundraising program for sales
975	1722		related to events to raise funds for a foundation
976	1723		meeting the qualifications of subparagraph a of this
977	1724		paragraph;
978		-
979	1725		75. Sales by an organization or entity which is exempt from
980	1726		taxation pursuant to the provisions of the Internal Revenue Code, 26
981	1727		U.S.C., Section 501(c)(3) which are related to a fundraising event
982	1728		sponsored by the organization or entity when the event does not
983	1729		exceed any five (5) consecutive days and when the sales are not in
984	1730		the organization’s or the entity’s regular course of business.
985	1731		Provided, the exemption provided in this paragraph shall be limited
986	1732		to tickets sold for admittance to the fundraising event and items
987	1733		which were donated to the organization or entity for sale at the
988	1734		event;
989		-
990	1735		76. Effective November 1, 2017, sales of tangible personal
991	1736		property or services to an organization which is exempt from
992	1737		taxation pursuant to the provisions of the Internal Revenue Code, 26
993	1738		U.S.C., Section 501(c)(3) and operates as a collaborative model
994	1739		which connects community age ncies in one location to serve
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	1741	+	SB79 HFLR Page 35
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995	1767		individuals and families affected by violence and where victims have
996	1768		access to services and advocacy at no cost to the victim;
997		-
998	1769		77. Effective July 1, 2018, sales of tangible personal property
999	1770		or services to or by an associati on which is exempt from taxation
1000	1771		pursuant to the provisions of the Internal Revenue Code, 26 U.S.C.,
1001	1772		Section 501(c)(19) and which is known as the National Guard
1002	1773		Association of Oklahoma;
1003		-
1004	1774		78. Effective July 1, 2018, sales of tangible personal property
1005	1775		or services to or by an association which is exempt from taxation
1006	1776		pursuant to the provisions of the Internal Revenue Code, 26 U.S.C.,
1007	1777		Section 501(c)(4) and which is known as the Marine Corps League of
1008	1778		Oklahoma;
1009		-
1010		-	ENR. S. B. NO. 79 Page 24
1011		-
1012	1779		79. Sales of tangible personal property or servic es to the
1013	1780		American Legion, whether the purchase is made by the entity
1014	1781		chartered by the United States Congress or is an entity organized
1015	1782		under the laws of this or another state pursuant to the authority of
1016	1783		the national American Legion organization; and
1017		-
1018	1784		80. Sales of tangible personal property or services to or by an
1019	1785		organization which is:
1020		-
1021	1786		a. exempt from taxation pursuant to the provisions of the
1022	1787		Internal Revenue Code, 26 U.S.C., Section 501(c)(3),
1023		-
1024	1788		b. verified with a letter from the MIT Fab Foundation as
1025	1789		an official member of the Fab Lab Network in
1026	1790		compliance with the Fab Charter, and
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	1792	+	SB79 HFLR Page 36
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1027	1817
1028	1818		c. able to provide documentation that its primary and
1029	1819		principal purpose is to provide community access to
1030	1820		advanced 21st century manufacturing and digital
1031	1821		fabrication tools for sc ience, technology,
1032	1822		engineering, art and math (STEAM) learning skills,
1033	1823		developing inventions, creating and sustaining
1034	1824		businesses and producing personalized products.
1035		-
1036	1825		SECTION 2. This act shall become effective July 1, 2022.
1037	1826
1038		-
1039		-	ENR. S. B. NO. 79 Page 25
1040		-	Passed the Senate the 2nd day of March, 2021.
1041		-
1042		-
1043		-
1044		-	Presiding Officer of the Senate
1045		-
1046		-
1047		-	Passed the House of Representatives the 13th day of April, 2021.
1048		-
1049		-
1050		-
1051		-	Presiding Officer of the House
1052		-	of Representatives
1053		-
1054		-	OFFICE OF THE GOVERNOR
1055		-	Received by the Office of the Governor this _______ _____________
1056		-	day of _________________ __, 20_______, at _______ o'clock _______ M.
1057		-	By: _______________________________ __
1058		-	Approved by the Governor of the State of Oklahoma t his _________
1059		-	day of _________________ __, 20_______, at _______ o'clock _______ M.
1060		-
1061		-	_________________________________
1062		-	Governor of the State of Oklahoma
1063		-
1064		-
1065		-	OFFICE OF THE SECRETARY OF STATE
1066		-	Received by the Office of the Secretary of State this _______ ___
1067		-	day of __________________, 20 _______, at _______ o'clock _______ M.
1068		-	By: _______________________________ __
	1827	+	COMMITTEE REPORT BY: COMMITTEE ON APPROPRIATIONS AND BUDGET, dated
	1828	+	03/25/2021 - DO PASS.