OK
Oklahoma House Bill HB1447

Oklahoma 2023 Regular Session

Oklahoma House Bill HB1447 Compare Versions

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2828 STATE OF OKLAHOMA
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3030 1st Session of the 59th Legislature (2023)
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3232 HOUSE BILL 1447 By: Provenzano
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3838 AS INTRODUCED
3939
4040 An Act relating to revenue and taxation; amending 68
4141 O.S. 2021, Section 1356, as amended by Section 1,
4242 Chapter 394, O.S.L. 2022 (68 O.S. Supp. 2022, Section
4343 1356), which relates to sales tax exemptions;
4444 providing sales tax exemption for sales to or by
4545 certain entity engaged in support of STEM education;
4646 providing an effective da te; and declaring an
4747 emergency.
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5252 BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
5353 SECTION 1. AMENDATORY 68 O.S. 2021, Section 1356, as
5454 last amended by Section 1, Chapter 394, O.S.L. 2022 (68 O.S. Supp.
5555 2022, Section 1356), is amended to read as follows:
5656 Section 1356. Exemptions - Governmental and nonprofit entities .
5757 There are hereby specifically exempted from the tax levied by
5858 Section 1350 et seq. of th is title:
5959 1. Sale of tangible personal property or se rvices to the United
6060 States government or to the Sta te of Oklahoma, any political
6161 subdivision of this state or a ny agency of a political subdivision
6262 of this state; provided, all sales to contractors in connection with
6363 the performance of any contract with t he United States government,
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9090 State of Oklahoma or an y of its political subdivisions shall not be
9191 exempted from the tax levied by Section 1350 et seq. of this title,
9292 except as hereinafter provided;
9393 2. Sales of property to agents appointed by or under contr act
9494 with agencies or instrumentalities of the United States government
9595 if ownership and possession of such prope rty transfers immediately
9696 to the United States government;
9797 3. Sales of property to age nts appointed by or under contract
9898 with a political subdi vision of this state if the sale of such
9999 property is associated with the development of a qualified federal
100100 facility, as provided in the Oklahoma Federal Facilities Development
101101 Act, and if ownership and possession of such property transfers
102102 immediately to the political subdivision or the state;
103103 4. Sales made directly by county, district or state fair
104104 authorities of this state, upon the premises of the fair authority,
105105 for the sole benefit of the fair authority or sales of admission
106106 tickets to such fairs or fair events at any location in the state
107107 authorized by county, district or state fair authorities; provided,
108108 the exemption provided by this paragraph for admission tickets to
109109 fair events shall apply only to any portion of the admission price
110110 that is retained by or distributed to the fair authority. As used
111111 in this paragraph, "fair event" shall be limited to an even t held on
112112 the premises of the fair authority in conjunction with and during
113113 the time period of a county, district or state fair;
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140140 5. Sale of food in cafeterias or lunchrooms of elementary
141141 schools, high schools, colleges or universities which are operated
142142 primarily for teachers and pupils and are not operated primarily for
143143 the public or for profit;
144144 6. Dues paid to fraternal, religious, civic, char itable or
145145 educational societies or organizations by regular members thereof,
146146 provided, such societies or organiz ations operate under what is
147147 commonly termed the lodge plan or system, and provided such
148148 societies or organizations do not operate for a profit which inures
149149 to the benefit of any individual member or members thereof to the
150150 exclusion of other members and du es paid monthly or annually to
151151 privately owned scientific and educational libraries by members
152152 sharing the use of services rendered by such libr aries with students
153153 interested in the study of geolo gy, petroleum engineering or related
154154 subjects;
155155 7. Sale of tangible personal property or services to or by
156156 churches, except sales made in the c ourse of business for profit or
157157 savings, competing with other persons engaged in the same or a
158158 similar business or sale of tangible personal property or services
159159 by an organization exempt from federal income tax pursuant to
160160 Section 501(c)(3) of the Interna l Revenue Code of 1986, as amended,
161161 made on behalf of or at t he request of a church or churches if the
162162 sale of such property is conducted not more than once each calendar
163163 year for a period not to exceed three (3) days by the organization
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190190 and proceeds from the sale of such property are used by the church
191191 or churches or by the organization for charitable purposes;
192192 8. The amount of proceeds received from the sale of admission
193193 tickets which is separately stated on the ticket of admission for
194194 the repayment of money borrowed by any accredited state -supported
195195 college or university or any public trust of which a county in th is
196196 state is the beneficiary, for the purpose of constructing or
197197 enlarging any facility to be used for the staging of an athletic
198198 event, a theatrical production, or any other form of entertainment,
199199 edification or cultural cultivation to which entry is gaine d with a
200200 paid admission ticket. Such facilities include, bu t are not limited
201201 to, athletic fields, athletic stadiums, field houses, amphitheat ers
202202 and theaters. To be eligible for this sales tax exemption , the
203203 amount separately stated on the admission tick et shall be a
204204 surcharge which is imposed, collected and used for the sole purpose
205205 of servicing or aiding in the servicing of debt incurred by the
206206 college or university to effect the capital improvements
207207 hereinbefore described;
208208 9. Sales of tangible persona l property or services to the
209209 council organizations or simil ar state supervisory organizations of
210210 the Boy Scouts of America, Girl Scouts of U .S.A. and Camp Fire USA;
211211 10. Sale of tangible personal propert y or services to any
212212 county, municipality, rural wat er district, public school district,
213213 city-county library system, the institutions of The Oklahoma State
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240240 System of Higher Education, the Gran d River Dam Authority, the
241241 Northeast Oklahoma Public Facilities Authority, the Oklahoma
242242 Municipal Power Authority, C ity of Tulsa-Rogers County Port
243243 Authority, Muskogee City -County Port Authority, the Oklahoma
244244 Department of Veterans Affairs, the Broken Bow Economic Development
245245 Authority, Ardmore Development Authority, D urant Industrial
246246 Authority, Oklahoma Ordnance Works Authority, Central Oklahoma
247247 Master Conservancy District, Arb uckle Master Conservancy District,
248248 Fort Cobb Master Conservancy District, Foss R eservoir Master
249249 Conservancy District, Mountain Park Master Conse rvancy District,
250250 Waurika Lake Master Conservancy Dis trict and the Office of
251251 Management and Enterprise Services o nly when carrying out a public
252252 construction contract on behalf of the Oklahoma D epartment of
253253 Veterans Affairs, and effective July 1, 2022, the U niversity
254254 Hospitals Trust, or to any person with who m any of the above-named
255255 subdivisions or agencies of this st ate has duly entered into a
256256 public contract pursuant to law, necessary for carry ing out such
257257 public contract or to any subcontractor to such a p ublic contract.
258258 Any person making purchases on beha lf of such subdivision or agency
259259 of this state shall certify , in writing, on the copy of the invoice
260260 or sales ticket to be retained by the v endor that the purchases are
261261 made for and on behalf of such subd ivision or agency of this state
262262 and set out the name of such public subdivision or agency. Any
263263 person who wrongfully or erroneously certifies that purchases are
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290290 for any of the above -named subdivisions or agencies of this state or
291291 who otherwise violates th is section shall be guilty of a misdemeanor
292292 and upon conviction thereof shall be fined an amount equal to double
293293 the amount of sales tax involved or incarcerated for not more than
294294 sixty (60) days or both;
295295 11. Sales of tangible personal property or service s to private
296296 institutions of higher education and pr ivate elementary and
297297 secondary institutions of education acc redited by the State
298298 Department of Education or registered by the State Board o f
299299 Education for purposes of participating in federal programs or
300300 accredited as defined by the Oklahoma State Regents for Higher
301301 Education which are exempt from taxation pursuant to the provisions
302302 of the Internal Revenue Code, 26 U.S.C., Section 501(c)(3) i ncluding
303303 materials, supplies and equipment used in the constructi on and
304304 improvement of buildings and other structures owned by the
305305 institutions and operated for educational purp oses.
306306 Any person, firm, agency or entity making purchases on behalf of
307307 any institution, agency or subdivision in this state, shall certify
308308 in writing, on the copy of the invoice or sales ticket th e nature of
309309 the purchases, and violation of this paragraph s hall be a
310310 misdemeanor as set forth in paragraph 10 of this section;
311311 12. Tuition and educational fees paid to private institutions
312312 of higher education and private elementary and secondary
313313 institutions of education accredited by the State Department of
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340340 Education or registered by the State Board of Education for purposes
341341 of participating in federal programs or accredited as defined by the
342342 Oklahoma State Regents for Higher Education which are exempt f rom
343343 taxation pursuant to the provisions of the Internal Reve nue Code, 26
344344 U.S.C., Section 501(c)(3);
345345 13. a. Sales of tangible personal property made by:
346346 (1) a public school,
347347 (2) a private school offering i nstruction for grade
348348 levels kindergarten through twe lfth grade,
349349 (3) a public school district,
350350 (4) a public or private school board,
351351 (5) a public or private school student group or
352352 organization,
353353 (6) a parent-teacher association or organization
354354 other than as specified in subparagraph b of this
355355 paragraph, or
356356 (7) public or private school personnel for purposes
357357 of raising funds for the benefit of a public or
358358 private school, public school district, public or
359359 private school board or public or private school
360360 student group or organization, or
361361 b. Sales of tangible per sonal property made by or to
362362 nonprofit parent-teacher associations or organizations
363363 exempt from taxation pursuant to the provisions of the
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390390 Internal Revenue Code, 26 U.S.C., Section 501(c)(3),
391391 nonprofit local public or private school foundations
392392 which solicit money or property in the name of any
393393 public or private sc hool or public school district.
394394 The exemption provided by this paragraph for sales made by a
395395 public or private school shall be limited to those public or private
396396 schools accredited by the State De partment of Education or
397397 registered by the State Board of Ed ucation for purposes of
398398 participating in federal programs. Sale of tangible personal
399399 property in this paragraph shall include sale of adm ission tickets
400400 and concessions at athletic events;
401401 14. Sales of tangible personal property by:
402402 a. local 4-H clubs,
403403 b. county, regional or state 4-H councils,
404404 c. county, regional or state 4 -H committees,
405405 d. 4-H leader associations,
406406 e. county, regional or state 4-H foundations, and
407407 f. authorized 4-H camps and training centers.
408408 The exemption provided by this paragraph sh all be limited to
409409 sales for the purpose of raising funds for the benefit of such
410410 organizations. Sale of tangible personal property e xempted by this
411411 paragraph shall include sale of admission tickets;
412412 15. The first Seventy-five Thousand Dollars ($75,000.0 0) each
413413 year from sale of tickets and concessions at athletic events by each
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440440 organization exempt from taxation pursuant to the provis ions of the
441441 Internal Revenue Code, 26 U.S.C., Section 501(c)(4);
442442 16. Sales of tangible personal property or services to a ny
443443 person with whom the Oklahoma Tourism and Recreation Department has
444444 entered into a public contract and which is necessary for carr ying
445445 out such contract to assist the Department in the development a nd
446446 production of advertising, promotion, publicity and public relations
447447 programs;
448448 17. Sales of tangible personal property or services to fire
449449 departments organized pursuant to Section 59 2 of Title 18 of the
450450 Oklahoma Statutes which items are to be used for the purposes of the
451451 fire department. Any person maki ng purchases on behalf of any such
452452 fire department shall certify, in writing, on the copy of the
453453 invoice or sales ticket to be retain ed by the vendor that the
454454 purchases are made for and on behalf of suc h fire department and set
455455 out the name of such fire de partment. Any person who wrongfully or
456456 erroneously certifies that the purchases are for any such fire
457457 department or who otherwise vi olates the provisions of this section
458458 shall be deemed guilty of a mis demeanor and upon conviction thereof,
459459 shall be fined an amount equal to double the amount of sales tax
460460 involved or incarcerated for not more than sixty (60) days, or both;
461461 18. Complimentary or free tickets for admission to places of
462462 amusement, sports, ent ertainment, exhibition, display or other
463463 recreational events or activities which are issued through a box
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490490 office or other entity which is operated by a state institution of
491491 higher education with institutional employees or by a municipality
492492 with municipal employees;
493493 19. The first Fifteen Thousand Dollars ($15,000.00) each year
494494 from sales of tangible personal property by fire departments
495495 organized pursuant to Titles 11, 18, or 19 of the Oklahoma Statutes
496496 for the purposes of raising funds for the benefit of t he fire
497497 department. Fire departments sell ing tangible personal property for
498498 the purposes of raising funds shall be limited to no more than six
499499 (6) days each year to raise such funds in order to receive t he
500500 exemption granted by this paragraph;
501501 20. Sales of tangible personal property or services to any Boys
502502 & Girls Clubs of America affiliate in this state which is not
503503 affiliated with the Salvation Army and which is exempt from taxation
504504 pursuant to the prov isions of the Internal Revenue Code, 26 U.S.C.,
505505 Section 501(c)(3);
506506 21. Sales of tangible personal property or services to any
507507 organization, which takes court -adjudicated juveniles for purposes
508508 of rehabilitation, and which is exempt from taxation pursuant to the
509509 provisions of the Internal Revenue Code, 26 U .S.C., Section
510510 501(c)(3), provided that at least fifty percent (50%) of the
511511 juveniles served by such organization are court adjudicated and the
512512 organization receives state funds in an amount less than ten percent
513513 (10%) of the annual budget of the organizat ion;
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540540 22. Sales of tangible personal property or services to:
541541 a. any health center as defined in Section 254b of Title
542542 42 of the United States Code,
543543 b. any clinic receiving disbursements of state monies
544544 from the Indigent Health Care Revolving Fund pursuant
545545 to the provisions of Section 66 of Title 56 of the
546546 Oklahoma Statutes,
547547 c. any community-based health center which meets all of
548548 the following criteria:
549549 (1) provides primary care services at no cost to the
550550 recipient, and
551551 (2) is exempt from taxation pursuant to the
552552 provisions of Section 501(c)(3) of the Internal
553553 Revenue Code, 26 U.S.C., Section 501(c)(3), and
554554 d. any community mental health center as defined in
555555 Section 3-302 of Title 43A of the Oklahoma Statut es;
556556 23. Dues or fees including free or complimentar y dues or fees
557557 which have a value equivalent to the charge that could have
558558 otherwise been made, to YMCAs, YWCAs or municipally -owned recreation
559559 centers for the use of facilities and programs;
560560 24. The first Fifteen Thousand Dollars ($15,000.00) each year
561561 from sales of tangible personal property or services to or by a
562562 cultural organization established to sponsor and promote
563563 educational, charitable and cultural events for disadvantaged
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590590 children, and which or ganization is exempt from taxation pursuant to
591591 the provisions of the Internal Revenue Code, 26 U.S.C., Section
592592 501(c)(3);
593593 25. Sales of tangible personal property or services to museums
594594 or other entities which have been accredited by the American
595595 Association of Museums. Any person making purchases on behal f of
596596 any such museum or other entity shall certify, in writing, on the
597597 copy of the invoice or sales ticket to be retained by the vendor
598598 that the purchases are made for and on behalf of such museum or
599599 other entity and set out the name of such museum or othe r entity.
600600 Any person who wrongfully or erroneously certifies that the
601601 purchases are for any such museum or other entity or who otherwise
602602 violates the provisions of this paragraph shall be deemed guilty o f
603603 a misdemeanor and, upon conviction thereof, shall be fined an amount
604604 equal to double the amount of sales tax involved or incarcerated for
605605 not more than sixty (60) days, or by both such fine and
606606 incarceration;
607607 26. Sales of tickets for admission by any mu seum accredited by
608608 the American Association of Museu ms. In order to be eligible for
609609 the exemption provided by this paragraph, an amount equivalent to
610610 the amount of the tax which would otherwise be required to be
611611 collected pursuant to the provisions of Sec tion 1350 et seq. of this
612612 title shall be separately stated on the admission ticket and shall
613613 be collected and used for the sole purpose of servicing or aiding in
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640640 the servicing of debt incurred by the museum to effect the
641641 construction, enlarging or renovati on of any facility to be used for
642642 entertainment, edification or cultural cultivation to which entry is
643643 gained with a paid admission ticket;
644644 27. Sales of tangible personal property or services occurring
645645 on or after June 1, 1995, to children 's homes which are supported or
646646 sponsored by one or more churches, m embers of which serve as
647647 trustees of the home;
648648 28. Sales of tangible personal property or services to the
649649 organization known as the Disabled American Veterans, Department of
650650 Oklahoma, Inc., and subordina te chapters thereof;
651651 29. Sales of tangible personal property or services to youth
652652 camps which are supported or sponsored by one or more churches,
653653 members of which serve as trustees of the organization;
654654 30. a. Until July 1, 2022, transfer of tangible perso nal
655655 property made pursuant to Section 3226 of Title 63 of
656656 the Oklahoma Statutes by the University Hospitals
657657 Trust, and
658658 b. Effective July 1, 2022, transfer of tangible personal
659659 property or services to or by:
660660 (1) the University Hospitals Trust created pursua nt
661661 to Section 3224 of Title 63 of the Oklahoma
662662 Statutes, or
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689689 (2) nonprofit entities which are exempt from taxation
690690 pursuant to the provisions of the Internal
691691 Revenue Code of the United States, 26 U.S.C.,
692692 Section 501(c)(3), which have entered into a
693693 joint operating agreement with the University
694694 Hospitals Trust;
695695 31. Sales of tangible personal property or services to a
696696 municipality, county or school district pursuant to a lease or
697697 lease-purchase agreement executed between the vendor and a
698698 municipality, county or school district. A copy of the lease or
699699 lease-purchase agreement shall be retained by the vendor;
700700 32. Sales of tangible personal property or services to any
701701 spaceport user, as defined in the Oklahoma Space Industry
702702 Development Act;
703703 33. The sale, use, storage, consumption or distribution in this
704704 state, whether by the importer, exporter or another person, of any
705705 satellite or any associated launch vehicle including components of,
706706 and parts and motors for, any such satellite or launch vehicle,
707707 imported or caused to be imported into this state for the pur pose of
708708 export by means of launching into space. This exemption provided by
709709 this paragraph shall not be affected by:
710710 a. the destruction in whole or in part of the satellite
711711 or launch vehicle,
712712 b. the failure of a launch to occur or be successful, or
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739739 c. the absence of any transfer or title to, or possession
740740 of, the satellite or launch vehicle after launch;
741741 34. The sale, lease, use, storage, consumption or distribution
742742 in this state of any space facilit y, space propulsion system or
743743 space vehicle, satellite o r station of any kind possessing space
744744 flight capacity includi ng components thereof;
745745 35. The sale, lease, use, storage, consumption or distribution
746746 in this state of tangible personal property, place d on or used
747747 aboard any space facility, space propulsion system or space vehicle,
748748 satellite, or station possessing spac e flight capacity, which is
749749 launched into space, irrespective of whether such tangible property
750750 is returned to this state for subsequent use, storage, or
751751 consumption in any manner;
752752 36. The sale, lease, use, storage, consumption or distribution
753753 in this state of tangible personal property meeting the definition
754754 of "section 38 property" as defined in Sections 48(a)(1)(A) and
755755 (B)(i) of the Internal Revenue Code of 1986, that is an integral
756756 part of and used primarily in support of space flight; however,
757757 section 38 property used in support of space flight shall not
758758 include general office equipment, any boat, mobile home, motor
759759 vehicle or other vehicle of a class or type required to be
760760 registered, licensed, titled or documented in this state or by the
761761 United States government, or any other property not specifically
762762 suited to supporting space activity. The term "in support of space
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789789 flight", for purposes of this paragraph, means the altering,
790790 monitoring, controlling, regulating, adjusting, servicing or
791791 repairing of any space facility, space propulsion systems or space
792792 vehicle, satellite or station possessing space flight capacity
793793 including the components thereof;
794794 37. The purchase or lease of machinery and equipment for use at
795795 a fixed location in this state, which is used exclusively in the
796796 manufacturing, processing, compounding or producing of any space
797797 facility, space propulsion system or space ve hicle, satellite or
798798 station of any kind possessing space fl ight capacity. Provided, the
799799 exemption provided for in this p aragraph shall not be allowed unless
800800 the purchaser or lessee signs an affidavit stating that the item or
801801 items to be exempted are for t he exclusive use designated herein.
802802 Any person furnishing a false affidavit to the vendor for the
803803 purpose of evading pay ment of any tax imposed by Section 1354 of
804804 this title shall be subject to the penalties provided by law. As
805805 used in this paragraph, "machinery and equipment" means "section 38
806806 property" as defined in Sections 48(a)(1)(A) and (B)(i) of the
807807 Internal Revenue Code of 1986, which is used as an integral part of
808808 the manufacturing, processing, compounding or producing of items of
809809 tangible personal property. Such term includes parts and
810810 accessories only to the extent that the exemption thereof is
811811 consistent with the provisions of this paragraph;
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838838 38. The amount of a surcharge or any other amount which is
839839 separately stated on an admission ticket which is imposed, collected
840840 and used for the sole purpose of constructing, remodeling or
841841 enlarging facilities of a public trust having a municipality or
842842 county as its sole beneficiary;
843843 39. Sales of tangible personal property or services which are
844844 directly used in or for the benefit of a state park in this state,
845845 which are made to an organization which is exempt from taxation
846846 pursuant to the provisions of the Internal Revenue Code, 26 U.S.C.,
847847 Section 501(c)(3) and which is organized primarily for the purpo se
848848 of supporting one or more state parks located in this stat e;
849849 40. The sale, lease or use of parking privileges by an
850850 institution of The Oklahoma State System of Higher Education;
851851 41. Sales of tangible personal property or services for use on
852852 campus or school construction projects for the benefit of
853853 institutions of The Oklahoma State System of Higher Education,
854854 private institutions of higher education accredited by the Oklahoma
855855 State Regents for Higher Education or any public school or school
856856 district when such projects are financed by or through the use of
857857 nonprofit entities which are exempt from taxation pursuant to the
858858 provisions of the Internal Revenue Code, 26 U.S.C., Section
859859 501(c)(3);
860860 42. Sales of tangible personal property or services by an
861861 organization which is exempt from taxation pursuant to the
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888888 provisions of the Internal Revenue Code, 26 U.S.C., Section
889889 501(c)(3), in the course of conducting a national championship
890890 sports event, but on ly if all or a portion of the payment in
891891 exchange therefor would quali fy as the receipt of a qualified
892892 sponsorship payment described in Internal Revenue Code, 26 U.S.C.,
893893 Section 513(i). Sales exempted pursuant to this paragraph shall be
894894 exempt from all Oklahoma sales, use, excise and gross receipts
895895 taxes;
896896 43. Sales of tangible personal property or services to or by an
897897 organization which:
898898 a. is exempt from taxation pursuant to the pr ovisions of
899899 the Internal Revenue Code, 26 U.S.C., Section
900900 501(c)(3),
901901 b. is affiliated with a comprehensive university within
902902 The Oklahoma State System of Higher Education, and
903903 c. has been organized primarily for the purpose of
904904 providing education and teach er training and
905905 conducting events relating to robotics;
906906 44. The first Fifteen Thousand Dollars ($15,000.00) each year
907907 from sales of tangible pe rsonal property to or by youth athletic
908908 teams which are part of an athletic organization exempt from
909909 taxation pursuant to the provisions of the Internal Revenue Code, 26
910910 U.S.C., Section 501(c)(4), for the purposes of raising funds for the
911911 benefit of the team;
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938938 45. Sales of tickets for admission to a colle giate athletic
939939 event that is held in a facility owned or opera ted by a municipality
940940 or a public trust of which the municipality is the sole beneficiary
941941 and that actually determines or is part of a tournamen t or
942942 tournament process for determining a conferen ce tournament
943943 championship, a conference championship, or a na tional championship;
944944 46. Sales of tangible personal property or se rvices to or by an
945945 organization which is exempt from taxation pursuant to the
946946 provisions of the Internal Revenue Code, 26 U.S.C ., Section
947947 501(c)(3) and is operating the Oklahoma City Nation al Memorial and
948948 Museum, an affiliate of the National Park System;
949949 47. Sales of tangible personal property or services to
950950 organizations which ar e exempt from federal taxation pursuant to the
951951 provisions of Section 501(c)(3) of the Internal Revenue Code, 26
952952 U.S.C., Section 501(c)(3), the memberships of which are limited to
953953 honorably discharged veterans, and which furnish financial support
954954 to area veterans' organizations to be used for the purpose o f
955955 constructing a memorial or museum;
956956 48. Sales of tangible pe rsonal property or services on or after
957957 January 1, 2003, to an or ganization which is exempt from taxation
958958 pursuant to the provisions of the Inte rnal Revenue Code, 26 U.S.C.,
959959 Section 501(c)(3) th at is expending monies received from a private
960960 foundation grant in conjunction with expenditures of local sales tax
961961 revenue to construct a local public library;
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988988 49. Sales of tangible personal property or s ervices to a state
989989 that borders this state or any political subdivision of that state,
990990 but only to the extent th at the other state or political subdivision
991991 exempts or does not impose a tax on similar sales of items to this
992992 state or a political subdivision of this state;
993993 50. Effective July 1, 2005, sales of tangible personal property
994994 or services to the Career Techno logy Student Organizations under the
995995 direction and supervision of the Oklahoma Department of Career and
996996 Technology Education;
997997 51. Sales of tangible personal property to a public trust
998998 having either a single city, town or county or multiple cities,
999999 towns or counties or combination thereof as beneficiary or
10001000 beneficiaries or a nonprofit organization which is exempt from
10011001 taxation pursuant to the prov isions of the Internal Revenue Code, 26
10021002 U.S.C., Section 501(c)(3) for the purpose of constructing
10031003 improvements to or expanding a hospital or nursing home owned and
10041004 operated by any such public trust or nonprofit entity prior to July
10051005 1, 2008, in counties wit h a population of less than one hundred
10061006 thousand (100,000) persons, according to the most recent Federal
10071007 Decennial Census. As used in this paragraph, "constructing
10081008 improvements to or expanding" shall not mean any expense for routine
10091009 maintenance or general repairs and shall require a project cost of
10101010 at least One Hundred Thousand Dollars ($100,000.00). For purposes
10111011 of this paragraph, sales made to a contractor or subcontractor that
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10381038 enters into a contractual relationship with a public trust or
10391039 nonprofit entity as described by this paragraph shall be conside red
10401040 sales made to the public trust or nonprofit entity. The e xemption
10411041 authorized by this paragraph shall be administered in the form of a
10421042 refund from the sales tax revenues apportioned pursuant to Section
10431043 1353 of this title and the vendor shall be require d to collect the
10441044 sales tax otherwise applicable to the transac tion. The purchaser
10451045 may apply for a refund of the sales tax p aid in the manner
10461046 prescribed by this paragraph. Within thirty (30) days after the end
10471047 of each fiscal year, any purchaser that is en titled to make
10481048 application for a refund based upon the exempt treatment authorized
10491049 by this paragraph may file an application for refund of the sales
10501050 taxes paid during such preceding fiscal year. The Tax Co mmission
10511051 shall prescribe a form for purposes of ma king the application for
10521052 refund. The Tax Commission shall det ermine whether or not the total
10531053 amount of sales tax exemptions claimed by all purchasers is equal to
10541054 or less than Six Hundred Fifty Thousand Dol lars ($650,000.00). If
10551055 such claims are less than or equal to that amount, the Tax
10561056 Commission shall make refunds to the purchasers in the full amount
10571057 of the documented and ve rified sales tax amounts. If such claims by
10581058 all purchasers are in excess of Six H undred Fifty Thousand Dollars
10591059 ($650,000.00), the T ax Commission shall determine the amount of each
10601060 purchaser's claim, the total amount of all claims by all purchasers,
10611061 and the percentage each purchaser 's claim amount bears to the total.
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10881088 The resulting percentage determined for each purchaser shall be
10891089 multiplied by Six Hundred Fifty Thousand Dollars ($650,000.00) to
10901090 determine the amount of refundable sales tax to be paid to eac h
10911091 purchaser. The pro rata refund amount shall be the only method to
10921092 recover sales taxes paid during the preceding fiscal year and n o
10931093 balance of any sales taxes paid on a pro rata basis shall be the
10941094 subject of any subsequent refund claim pursuant to this p aragraph;
10951095 52. Effective July 1, 2006, sales of tangible personal property
10961096 or services to any organization which assists, trains, ed ucates, and
10971097 provides housing for physically and mentally handi capped persons and
10981098 which is exempt from taxation pursuant to the provisions of the
10991099 Internal Revenue Code, 26 U.S.C., Section 501(c)(3) and that
11001100 receives at least eighty-five percent (85%) of its annual budget
11011101 from state or federal funds. In order to recei ve the benefit of the
11021102 exemption authorized by this paragraph, the taxpayer shall be
11031103 required to make payment of the applicable sales tax at the time of
11041104 sale to the vendor in the manner otherwise required by law.
11051105 Notwithstanding any other provision of the Oklahoma Uniform Tax
11061106 Procedure Code to the contrary, the taxpayer shall be authorized to
11071107 file a claim for refund of sales taxes paid that qualif y for the
11081108 exemption authorized by this paragraph f or a period of one (1) year
11091109 after the date of the sale transac tion. The taxpayer shall be
11101110 required to provide documentation as may be prescribed by the
11111111 Oklahoma Tax Commission in support of the refund clai m. The total
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11381138 amount of sales tax qualifying for e xempt treatment pursuant to this
11391139 paragraph shall not exceed On e Hundred Seventy-five Thousand Dollars
11401140 ($175,000.00) each fiscal year. Claims for refund shall be
11411141 processed in the order in which such claims are received by the
11421142 Oklahoma Tax Commission. If a claim otherwise timely filed exceeds
11431143 the total amount of refu nds payable for a fiscal year, such claim
11441144 shall be barred;
11451145 53. The first Two Thousand Dollars ($2,000.00) each year of
11461146 sales of tangible person al property or services to, by, or for the
11471147 benefit of a qualified neighborhood watch organization that is
11481148 endorsed or supported by or working directly with a law enforcement
11491149 agency with jurisdiction in the area in which the neighborhood watch
11501150 organization is located. As used in this paragraph, "qualified
11511151 neighborhood watch organization" means an organization that i s a
11521152 not-for-profit corporation under the laws of the State of Oklahoma
11531153 that was created to help prevent criminal activity in an area
11541154 through community involvement and interaction with local law
11551155 enforcement and which is one of the first two thousand organiz ations
11561156 which makes application to the Oklahoma Tax Commission for the
11571157 exemption after March 29, 2006;
11581158 54. Sales of tangible personal property t o a nonprofit
11591159 organization, exempt from taxation p ursuant to the provisions of the
11601160 Internal Revenue Code, 26 U.S .C., Section 501(c)(3), organized
11611161 primarily for the purpose of providing services to homeless persons
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11881188 during the day and located in a metropolit an area with a population
11891189 in excess of five hundre d thousand (500,000) persons according to
11901190 the latest Federal D ecennial Census. The exemption authorized by
11911191 this paragraph shall be applicable to sales of tangible personal
11921192 property to a qualified entity oc curring on or after January 1,
11931193 2005;
11941194 55. Sales of tangible personal property or services to or by an
11951195 organization which is exempt from taxation pursuant to the
11961196 provisions of the Internal Revenue Code, 26 U.S.C., Section
11971197 501(c)(3) for events the principal purpose of which is to provide
11981198 funding for the preservation of wetlands and habitat for wild ducks;
11991199 56. Sales of tangible personal property or services to or by an
12001200 organization which is exempt from taxation pursuant to the
12011201 provisions of the Internal Reven ue Code, 26 U.S.C., Section
12021202 501(c)(3) for events t he principal purpose of which is to provide
12031203 funding for the preservation and conservation of wild turkeys;
12041204 57. Sales of tangible personal property or services to an
12051205 organization which:
12061206 a. is exempt from taxation pursuant to the provisions of
12071207 the Internal Revenue Code, 26 U.S.C., Section
12081208 501(c)(3), and
12091209 b. is part of a network of community-based, autonomous
12101210 member organizations that meets the following
12111211 criteria:
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12381238 (1) serves people with workplace disadvantages and
12391239 disabilities by providing job training and
12401240 employment services, as well as job placement
12411241 opportunities and post-employment support,
12421242 (2) has locations in the United States and at least
12431243 twenty other countries,
12441244 (3) collects donated clothing and household goods to
12451245 sell in retail stores and provides contract labor
12461246 services to business and government, and
12471247 (4) provides documentation to the Oklahoma Tax
12481248 Commission that over seventy -five percent (75%)
12491249 of its revenues are channeled into employment,
12501250 job training and placement programs and other
12511251 critical community services;
12521252 58. Sales of tickets made on or after September 21 , 2005, and
12531253 complimentary or free tickets for admission issued on or after
12541254 September 21, 2005, which have a value equivalent to the charge that
12551255 would have otherwise been made, for admiss ion to a professional
12561256 athletic event in which a team in the National B asketball
12571257 Association is a participant, which is held in a facility owned or
12581258 operated by a municipality, a county or a public trust of which a
12591259 municipality or a county is the sole benefi ciary, and sales of
12601260 tickets made on or after July 1, 2007, and complim entary or free
12611261 tickets for admission issued on or after July 1, 2007, which have a
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12881288 value equivalent to the charge that would have otherwise been made,
12891289 for admission to a professional ath letic event in which a team in
12901290 the National Hockey League is a partici pant, which is held in a
12911291 facility owned or operated by a municipality, a county or a public
12921292 trust of which a municipality or a county is the sol e beneficiary;
12931293 59. Sales of tickets for admission and complimentary or free
12941294 tickets for admission which have a value equivalent to the charge
12951295 that would have otherwise been made to a professional sporting event
12961296 involving ice hockey, baseball, basketball, football or arena
12971297 football, or soccer. A s used in this paragraph, "professional
12981298 sporting event" means an organized athletic competition between
12991299 teams that are members of an organized league or association with
13001300 centralized management, other than a national league or national
13011301 association, that imp oses requirements for participation in the
13021302 league upon the teams, the i ndividual athletes or both, and which
13031303 uses a salary structure to compensate the athletes;
13041304 60. Sales of tickets for admission to an annual event sponsored
13051305 by an educational and charita ble organization of women which is
13061306 exempt from taxation pursuant to the provisions of the Internal
13071307 Revenue Code, 26 U.S.C., Section 501(c)(3) and has as its mission
13081308 promoting volunteerism, developing the potential of women and
13091309 improving the community throu gh the effective action and leadership
13101310 of trained volunteers;
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13371337 61. Sales of tangible personal property or services to an
13381338 organization, which is exempt from taxation pursuant to the
13391339 provisions of the Internal Revenue Code, 26 U.S.C., Section
13401340 501(c)(3), and which is itself a member of an organization which is
13411341 exempt from taxation pursuant to the provisions of the Internal
13421342 Revenue Code, 26 U.S.C., Section 501(c)(3), if the membership
13431343 organization is primarily engaged in advancing the purposes of its
13441344 member organizations through fundraising, public awareness or other
13451345 efforts for the benefit of its member organizations, and if the
13461346 member organization is primarily engaged either in providing
13471347 educational services and programs concerning health-related diseases
13481348 and conditions to individuals suffering from such health-related
13491349 diseases and conditions or their caregivers and family members or
13501350 support to such individuals, or in health -related research as to
13511351 such diseases and condit ions, or both. In order to qualify for the
13521352 exemption authorized by this paragraph, the member nonprofit
13531353 organization shall be required to provide proof to the Oklahoma Tax
13541354 Commission of its membership status in the membership organization;
13551355 62. Sales of tangible personal property or services to or by an
13561356 organization which is part of a national volunteer women 's service
13571357 organization dedicated to promoting patriotism, preserving American
13581358 history and securing better education for children and which has at
13591359 least 168,000 members in 3,000 chapters across the United States;
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13861386 63. Sales of tangible personal property or servi ces to or by a
13871387 YWCA or YMCA organization which is part of a national nonprofit
13881388 community service organization working to meet the health and soc ial
13891389 service needs of its members across the United States;
13901390 64. Sales of tangible personal property or services to or by a
13911391 veteran's organization which is exempt from taxation pursuant to the
13921392 provisions of the Internal Revenue Code, 26 U.S.C., Section
13931393 501(c)(19) and which is known as the Veterans of Foreign Wars of the
13941394 United States, Oklahoma Chapters;
13951395 65. Sales of boxes of food by a church or by an organization,
13961396 which is exempt from taxation pursuant to the provisions of the
13971397 Internal Revenue Code, 26 U.S. C., Section 501(c)(3). To qualify
13981398 under the provisions of this paragraph, the organization must be
13991399 organized for the primary purpose of feeding needy individuals or to
14001400 encourage volunteer service by requiring such service in order to
14011401 purchase food. These boxes shall only contain edible staple food
14021402 items;
14031403 66. Sales of tangible personal property or services to any
14041404 person with whom a church has duly entered into a construction
14051405 contract, necessary for carrying out such contract or to any
14061406 subcontractor to suc h a construction contract;
14071407 67. Sales of tangible personal property or services used
14081408 exclusively for charitable or educational purposes, to or by an
14091409 organization which:
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14361436 a. is exempt from taxation pursuant to the provisions of
14371437 the Internal Revenue Code, 26 U.S.C., Section
14381438 501(c)(3),
14391439 b. has filed a Not-for-Profit Certificate of
14401440 Incorporation in this state, and
14411441 c. is organized for the purpose of:
14421442 (1) providing training and education to
14431443 developmentally disabled individuals,
14441444 (2) educating the community about the rights,
14451445 abilities and strengths of developmentally
14461446 disabled individuals, and
14471447 (3) promoting unity among developm entally disabled
14481448 individuals in their community and geographic
14491449 area;
14501450 68. Sales of tangible personal property or servic es to any
14511451 organization which is a shelter for abused, neglected, or abandoned
14521452 children and which is exempt from taxation pursuant to the
14531453 provisions of the Internal Revenue Code, 26 U.S.C., Section
14541454 501(c)(3); provided, until July 1, 2008, such exemption sha ll apply
14551455 only to eligible shelters for children from birth to age twelve (12)
14561456 and after July 1, 2008, such exemption shall apply to eligi ble
14571457 shelters for children from birth to age eighteen (18);
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14841484 69. Sales of tangible personal property or services to a c hild
14851485 care center which is licensed pursuant to the Oklahoma Child Care
14861486 Facilities Licensing Act and which:
14871487 a. possesses a 3-star rating from the Department of Human
14881488 Services Reaching for the Stars Program or a national
14891489 accreditation, and
14901490 b. allows on-site universal prekindergarten education to
14911491 be provided to four-year-old children through a
14921492 contractual agreement with any public school or sch ool
14931493 district.
14941494 For the purposes of this paragraph, sales made to any person,
14951495 firm, agency or entity that has entered previously into a
14961496 contractual relationship with a child care center for construction
14971497 and improvement of buildings and other structures owned by the child
14981498 care center and operated for educational purposes shall be
14991499 considered sales made to a child care cent er. Any such person,
15001500 firm, agency or entity making purchases on behalf of a child care
15011501 center shall certify, in writing, on the copy of the invoice or
15021502 sales ticket the nature of the purchase. Any such person, or person
15031503 acting on behalf of a firm, agency or entity making purchases on
15041504 behalf of a child care center in violation of this paragraph shall
15051505 be guilty of a misdemeanor and upon convicti on thereof shall be
15061506 fined an amount equal to double the amount of sales tax involved or
15071507 incarcerated for not more t han sixty (60) days or both;
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15341534 70. a. Sales of tangible personal property to a service
15351535 organization of mothers who have children who are
15361536 serving or who have served in the military, which
15371537 service organization is exempt from taxation pursuant
15381538 to the provisions of the Internal Revenue Code , 26
15391539 U.S.C., Section 501(c)(19) and which is known as the
15401540 Blue Star Mothers of America, Inc. The exemption
15411541 provided by this paragraph shall only apply to the
15421542 purchase of tangible personal property actually sent
15431543 to United States military personnel overseas who are
15441544 serving in a combat zone and not to any other tangible
15451545 personal property purchased by the organization.
15461546 Provided, this exemption shall not apply to any sales
15471547 tax levied by a city, town, county, or any other
15481548 jurisdiction in this state.
15491549 b. The exemption authorized by this paragraph shall be
15501550 administered in the form of a refund from the sales
15511551 tax revenues apportioned pursuant to Section 1353 of
15521552 this title, and the vendor shall be required to
15531553 collect the sales tax otherwise applicable to the
15541554 transaction. The purchaser may apply for a refund of
15551555 the state sales tax paid in the manner prescribed by
15561556 this paragraph. Within sixty (60) days after the end
15571557 of each calendar quarter, any purchaser that is
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15841584 entitled to make application for a refund based upon
15851585 the exempt treatment authorized by this paragraph may
15861586 file an application for refund of the state sales
15871587 taxes paid during such preceding calendar quarter.
15881588 The Tax Commission shall prescribe a form for purposes
15891589 of making the application for refund.
15901590 c. A purchaser who applies for a refund pursuant to this
15911591 paragraph shall certify that the items were actually
15921592 sent to military personnel overseas in a combat zone.
15931593 Any purchaser that applies for a refund for the
15941594 purchase of items that are not authorized for
15951595 exemption under this paragraph shall be subject to a
15961596 penalty in the amount of Five Hundred Dollars
15971597 ($500.00);
15981598 71. Sales of food and snack items to or by an organization
15991599 which is exempt from taxation pursuant to the provisions of the
16001600 Internal Revenue Code, 26 U.S .C., Section 501(c)(3), whose primary
16011601 and principal purpose is providing funding for scholarships in the
16021602 medical field;
16031603 72. Sales of tangible personal property or services for use
16041604 solely on construction projects for organizations which are exempt
16051605 from taxation pursuant to the provisions of the Internal Revenue
16061606 Code, 26 U.S.C., Section 501(c)(3) and whose purpose is providing
16071607 end-of-life care and access to hospice services to low -income
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16341634 individuals who live in a facility owned by the organization. The
16351635 exemption provided by this paragraph applies to sales to the
16361636 organization as well as to sales to any person with who m the
16371637 organization has duly entered into a construction contract,
16381638 necessary for carrying out such contract or to any subcontractor to
16391639 such a construction contract. Any person making purchases on behalf
16401640 of such organization shall certify, in writing, on th e copy of the
16411641 invoice or sales ticket to be retained by the vendor that the
16421642 purchases are made for and on behalf of such organization and set
16431643 out the name of such organization. Any person who wrongfully or
16441644 erroneously certifies that purchases are for any of the above-named
16451645 organizations or who otherwise violates this section shall be guilty
16461646 of a misdemeanor and upon conviction thereof shall be fi ned an
16471647 amount equal to double the amount of sales tax involved or
16481648 incarcerated for not more than sixty (60) days or both;
16491649 73. Sales of tickets for admission to events held by
16501650 organizations exempt from taxation pursuant to the provisions of the
16511651 Internal Revenue Code, 26 U.S.C., Section 501(c)(3) that are
16521652 organized for the purpose of supporting general hospitals lice nsed
16531653 by the State Department of Health;
16541654 74. Sales of tangible personal property or services:
16551655 a. to a foundation which is exempt from taxation p ursuant
16561656 to the provisions of the Internal Revenue Code, 26
16571657 U.S.C., Section 501(c)(3) and which raises tax -
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16841684 deductible contributions in support of a wide range of
16851685 firearms-related public interest activities of the
16861686 National Rifle Association of America and ot her
16871687 organizations that defend and foster Second Amendment
16881688 rights, and
16891689 b. to or by a grassroots fundraising progr am for sales
16901690 related to events to raise funds for a foundation
16911691 meeting the qualifications of subparagraph a of this
16921692 paragraph;
16931693 75. Sales by an organization or entity which is exempt from
16941694 taxation pursuant to the provisions of the Internal Revenue Code, 26
16951695 U.S.C., Section 501(c)(3) which are related to a fundraising event
16961696 sponsored by the organization or entity when the event does not
16971697 exceed any five (5) consecutive days and when the sales are no t in
16981698 the organization's or the entity's regular course of busi ness.
16991699 Provided, the exemption provided in this paragraph shall be limited
17001700 to tickets sold for admittance to the fundraising event and items
17011701 which were donated to the organization or entity for sale at the
17021702 event;
17031703 76. Effective November 1, 2017, sales of t angible personal
17041704 property or services to an organization which is exempt from
17051705 taxation pursuant to the provisions of the Internal Revenue Code, 26
17061706 U.S.C., Section 501(c)(3) and operates as a col laborative model
17071707 which connects community agencies in one loca tion to serve
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17341734 individuals and families affected by violence and where victims have
17351735 access to services and advocacy at no cost to the victim;
17361736 77. Effective July 1, 2018, sales of tangible person al property
17371737 or services to or by an association which is exemp t from taxation
17381738 pursuant to the provisions of the Internal Revenue Code, 26 U.S.C.,
17391739 Section 501(c)(19) and which is known as the National Guard
17401740 Association of Oklahoma;
17411741 78. Effective July 1, 20 18, sales of tangible personal property
17421742 or services to or by a n association which is exempt from taxation
17431743 pursuant to the provisions of the Internal Revenue Code, 26 U.S.C.,
17441744 Section 501(c)(4) and which is k nown as the Marine Corps League of
17451745 Oklahoma;
17461746 79. Sales of tangible personal property or services to the
17471747 American Legion, whether the purchase is made by the entity
17481748 chartered by the United States Congress or is an entity organized
17491749 under the laws of this or another state pursuant to the authority of
17501750 the national American Legion organization;
17511751 80. Sales of tangible pe rsonal property or services to or by an
17521752 organization which is:
17531753 a. exempt from taxation pursuant to the provisions of the
17541754 Internal Revenue Code, 26 U.S.C., Section 501(c)(3),
17551755 b. verified with a letter from the MIT Fab Foundation as
17561756 an official member of the Fab Lab Network in
17571757 compliance with the Fab Charter, and
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17841784 c. able to provide documentation that its primary and
17851785 principal purpose is to provide c ommunity access to
17861786 advanced 21st century manufactu ring and digital
17871787 fabrication tools for science, technology,
17881788 engineering, art and math (STEAM) learning skills,
17891789 developing inventions, creating and sustaining
17901790 businesses and producing personalized products;
17911791 81. Effective November 1, 2021, sales of tangible personal
17921792 property or services used solely for construction an d remodeling
17931793 projects to an organization which is exempt from taxation pursuant
17941794 to the provisions of the Internal Revenue Code, 26 U.S.C., Secti on
17951795 501(c)(3), and which meets the following requir ements:
17961796 a. its primary purpose is to construct or remodel and
17971797 sell affordable housing and provide homeownership
17981798 education to residents of Oklahoma that have an income
17991799 that is below one hundred percent (100% ) of the Family
18001800 Median Income guidelines as define d by the U.S.
18011801 Department of Housing and Urban Development,
18021802 b. it conducts its activities in a manner that serves
18031803 public or charitable purposes, rather than commercial
18041804 purposes,
18051805 c. it receives funding and re venue and charges fees in a
18061806 manner that does not i ncentivize it or its employees
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18331833 to act other than in the best i nterests of its
18341834 clients, and
18351835 d. it compensates its employees in a manner that does not
18361836 incentivize employees to act other than in the best
18371837 interests of its clients;
18381838 82. Effective November 1, 20 21, sales of tangible personal
18391839 property or services to a nonpr ofit entity, organized pursuant to
18401840 Oklahoma law before January 1, 2022, exempt from federal income
18411841 taxation pursuant to Section 501(c) of the Internal Revenue Code of
18421842 1986, as amended, the princ ipal functions of which are to provide
18431843 assistance to natural p ersons following a disaster, with program
18441844 emphasis on repair or restoration to single -family residential
18451845 dwellings or the construction of a re placement single-family
18461846 residential dwelling. As us ed in this paragraph, "disaster" means
18471847 damage to property with or without accompanying injury to persons
18481848 from heavy rain, high winds, tornadic winds, drought, wildfire,
18491849 snow, ice, geologic disturbances, e xplosions, chemical accidents or
18501850 spills and other events causing damage to property on a large scale.
18511851 For purposes of this paragraph, an entity that expended at least
18521852 seventy-five percent (75%) of its funds on the restoration to
18531853 single-family housing following a disaster including related general
18541854 and administrative expenses, shall be eligible for the exemption
18551855 authorized by this paragraph;
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18821882 83. Effective November 1, 2021, through December 31, 2024,
18831883 sales of tangible personal property or services to a mus eum that:
18841884 a. operates as a part of an organization wh ich is exempt
18851885 from taxation pursuant to the provisions of the
18861886 Internal Revenue Code, 26 U.S.C., Section 501(c)(3) ,
18871887 b. is not accredited by the American Alliance of Museums,
18881888 and
18891889 c. operates on an annua l budget of less than One Million
18901890 Dollars ($1,000,000.00 );
18911891 84. Until July 1, 2022, sales of tangible personal property or
18921892 services for use in a clinical practice or medical facility operated
18931893 by an organization which is exempt from taxation pursuant t o the
18941894 provisions of the Internal Revenue Code of the Unit ed States, 26
18951895 U.S.C., Section 501(c)(3), and which has entered into a joint
18961896 operating agreement with the Unive rsity Hospitals Trust created
18971897 pursuant to Section 3224 of Title 63 of the Oklahoma Statut es. The
18981898 exemption provided by this paragraph shall be li mited to the
18991899 purchase of tangible personal property and services fo r use in
19001900 clinical practices or medical faci lities acquired or leased by the
19011901 organization from the University Hospitals Authority, Un iversity
19021902 Hospitals Trust, or the University of Oklahoma o n or after June 1,
19031903 2021; and
19041904 85. Sales of tangible personal proper ty or services to a
19051905 nonprofit entity, organized pursuant to Oklahoma law before January
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19321932 1, 2019, exempt from federal income taxation pursuant to Section
19331933 501(c) of the Internal Revenue Code of 1986, as amended, the
19341934 principal functions of which are to provid e assistance to natural
19351935 persons following a disaster, with program emphasis on repair or
19361936 restoration to single -family residential dw ellings or the
19371937 construction of a replacement single -family residential dwelling.
19381938 For purposes of this paragraph, an entity operated exclusively for
19391939 charitable and educational purposes through the coordination of
19401940 volunteers for the disaster recovery of hom es (as derived from Part
19411941 III, Statement of Program Servic es, of Internal Revenue Service Form
19421942 990) and offers its services f ree of charge to disaster survivors
19431943 statewide who are low income with no or limited means of recovery on
19441944 their own for the restorati on to single-family housing following a
19451945 disaster including related general and administrative expenses,
19461946 shall be eligible fo r the exemption authorized by this paragraph.
19471947 The exemption provided by this paragraph shall only be applicable to
19481948 sales made on or after the effective date of this act. As used in
19491949 this paragraph, "disaster" means damage to property with or without
19501950 accompanying injury to persons from heavy rain, high winds, tornadic
19511951 winds, drought, wildfire, snow, ice, geologic disturbances,
19521952 explosions, chemical accidents or spills and other events causing
19531953 damage to property on a large scale; and
19541954 86. Sales of tangible personal property or services to or by a
19551955 nonprofit organization, formed pursuant to the provisions of
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19821982 Oklahoma law, exempt fr om federal income taxation pursuant to the
19831983 provisions of Section 501(c)(3 ) of the Internal Revenue Code of
19841984 1986, as amended, having its pri ncipal purpose the support of
19851985 Science, Technology, Engineering and Mathem atics ("STEM") education
19861986 curriculum and related activities.
19871987 SECTION 2. This act shall become effective July 1, 2023.
19881988 SECTION 3. It being immediately necessary for the preservation
19891989 of the public peace, health or safety, an emergency is hereby
19901990 declared to exist, by reason whereof thi s act shall take effect and
19911991 be in full force from and after its passage an d approval.
19921992
19931993 59-1-6098 MAH 01/15/23