| 44 | 53 | | |
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| 45 | 54 | | |
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| 46 | 55 | | |
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| 47 | 56 | | |
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| 48 | 57 | | BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA: |
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| 49 | 58 | | SECTION 1. AMENDATORY 6 8 O.S. 2021, Section 135 6, as |
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| 50 | 59 | | last amended by Section 1, Chapter 394, O.S.L. 2022 (68 O.S. Supp. |
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| 51 | 60 | | 2022, Section 1356), is amende d to read as follows: |
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| 52 | 61 | | Section 1356. Exemptions - Governmental and nonprofit entities. |
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| 53 | 62 | | There are hereby specifically exempted from the tax levied by |
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| 54 | 63 | | Section 1350 et seq. of this title: |
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| 86 | 96 | | State of Oklahoma or an y of its political subdivisions shall no t be |
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| 87 | 97 | | exempted from the tax levied by Section 1350 et seq. of this title, |
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| 88 | 98 | | except as hereinafter provided; |
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| 89 | 99 | | 2. Sales of property to agents appoin ted by or under contract |
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| 90 | 100 | | with agencies or instrumentalities of the United States government |
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| 91 | 101 | | if ownership and poss ession of such propert y transfers immediately |
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| 92 | 102 | | to the United States government; |
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| 93 | 103 | | 3. Sales of property to agents appointed by or under contract |
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| 94 | 104 | | with a political subdivision of this state if the sale of such |
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| 95 | 105 | | property is associated with the development of a qu alified federal |
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| 96 | 106 | | facility, as provided in the Oklahoma Federal Facilities Development |
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| 97 | 107 | | Act, and if ownership and possession of such property tran sfers |
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| 98 | 108 | | immediately to the political subdivision or the state; |
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| 99 | 109 | | 4. Sales made directly by county, district or state fair |
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| 100 | 110 | | authorities of this state, upon the premises of the fair authority, |
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| 101 | 111 | | for the sole benefit of the fair authority or sales of admission |
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| 102 | 112 | | tickets to such fairs or fair events at any location in the state |
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| 103 | 113 | | authorized by county, district or state fair author ities; provided, |
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| 104 | 114 | | the exemption provided by this paragraph for admission tickets to |
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| 136 | 147 | | 5. Sale of food in cafeterias or lunchrooms of elementary |
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| 137 | 148 | | schools, high schools, colleges or universities which are operated |
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| 138 | 149 | | primarily for teachers and pupils and are not operated primarily for |
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| 139 | 150 | | the public or for profit; |
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| 140 | 151 | | 6. Dues paid to fraternal, r eligious, civic, charitable or |
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| 141 | 152 | | educational societies or organizations by regular members thereof, |
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| 142 | 153 | | provided, such societies or organizat ions operate under what is |
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| 143 | 154 | | commonly termed the lodge plan or syste m, and provided such |
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| 144 | 155 | | societies or organizations do not operate for a profit which inures |
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| 145 | 156 | | to the benefit of any individual member or members thereof to the |
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| 146 | 157 | | exclusion of other members and dues paid monthly or annually to |
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| 147 | 158 | | privately owned scientific and educat ional libraries by members |
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| 148 | 159 | | sharing the use of services rendered by such libraries with students |
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| 149 | 160 | | interested in the study of geolo gy, petroleum engineering or related |
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| 150 | 161 | | subjects; |
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| 151 | 162 | | 7. Sale of tangible personal property or services to or by |
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| 152 | 163 | | churches, except sale s made in the course of business for profit or |
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| 153 | 164 | | savings, competing with other persons engaged in the same or a |
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| 154 | 165 | | similar business or sale of tangible personal property or services |
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| 186 | 198 | | and proceeds from the sale of such property are used by th e church |
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| 187 | 199 | | or churches or by the organization for charitable purposes; |
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| 188 | 200 | | 8. The amount of proceeds received from the sale of admission |
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| 189 | 201 | | tickets which is separately stated on the ticket of admission for |
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| 190 | 202 | | the repayment of money borrowed by any accredited state -supported |
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| 191 | 203 | | college or university or any public trust of which a county in th is |
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| 192 | 204 | | state is the beneficiary, for the pur pose of constructing o r |
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| 193 | 205 | | enlarging any facility to be used for the staging of an athletic |
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| 194 | 206 | | event, a theatrical production, or any other form of e ntertainment, |
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| 195 | 207 | | edification or cultural cultivation to which entry is gaine d with a |
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| 196 | 208 | | paid admission ticket. Such fa cilities include, but are not limited |
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| 197 | 209 | | to, athletic fields, athletic stadiums, field hous es, amphitheaters |
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| 198 | 210 | | and theaters. To be eligible for thi s sales tax exemption, the |
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| 199 | 211 | | amount separately stated on the admission tick et shall be a |
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| 200 | 212 | | surcharge which is imposed , collected and used f or the sole purpose |
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| 201 | 213 | | of servicing or aiding in the servicing of deb t incurred by the |
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| 202 | 214 | | college or university to effect the c apital improvements |
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| 203 | 215 | | hereinbefore described; |
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| 204 | 243 | | 9. Sales of tangible persona l property or services to the |
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| 205 | 244 | | council organizations or similar state supervisory organizations of |
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| 206 | 245 | | the Boy Scouts of America, Gir l Scouts of U.S.A. and Camp Fire USA; |
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| 207 | 246 | | 10. Sale of tangible personal property or services to any |
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| 208 | 247 | | county, municipality, rural wat er district, public school district, |
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| 209 | 248 | | city-county library syste m, the institutions of The Oklahoma State |
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| 236 | 249 | | System of Higher Educati on, the Grand River Dam Authority, the |
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| 237 | 250 | | Northeast Oklahoma Public Facilities Authority, the Oklahoma |
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| 238 | 251 | | Municipal Power Authority, C ity of Tulsa-Rogers County Port |
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| 239 | 252 | | Authority, Muskogee City-County Port Authority, the Oklahoma |
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| 240 | 253 | | Department of Veterans Affairs, the Broken Bow Economic Development |
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| 241 | 254 | | Authority, Ardmore Dev elopment Authority, Durant Industrial |
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| 242 | 255 | | Authority, Oklahoma Ordnance Works Authority, Central Oklahoma |
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| 243 | 256 | | Master Conservancy District, Arbuc kle Master Conservancy District, |
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| 244 | 257 | | Fort Cobb Master Conservancy Dist rict, Foss Reservoir Master |
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| 245 | 258 | | Conservancy District, Mount ain Park Master Conservancy District, |
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| 246 | 259 | | Waurika Lake Master Conservancy Dis trict and the Office of |
|---|
| 247 | 260 | | Management and Enterprise Services onl y when carrying out a public |
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| 248 | 261 | | construction contract on behalf of th e Oklahoma Department of |
|---|
| 249 | 262 | | Veterans Affairs, and effectiv e July 1, 2022, the University |
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| 250 | 263 | | Hospitals Trust, or to any person with who m any of the above-named |
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| 251 | 264 | | subdivisions or agencies of this stat e has duly entered into a |
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| 252 | 265 | | public contract pursuant to law, necessa ry for carrying out such |
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| 253 | 266 | | public contract or to any subc ontractor to such a public contract. |
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| 286 | 300 | | for any of the above-named subdivisions or agencies of this state or |
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| 287 | 301 | | who otherwise violates this section shall be guilty of a misdemeanor |
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| 288 | 302 | | and upon conviction thereof shall be fined an am ount equal to double |
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| 289 | 303 | | the amount of sales tax involved or incarcerated for not more than |
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| 290 | 304 | | sixty (60) days or both; |
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| 291 | 305 | | 11. Sales of tangible persona l property or services to private |
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| 292 | 306 | | institutions of higher education and pr ivate elementary and |
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| 293 | 307 | | secondary institutions of education accre dited by the State |
|---|
| 294 | 308 | | Department of Education or registered by the St ate Board of |
|---|
| 295 | 309 | | Education for purposes of participating in federal programs or |
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| 296 | 310 | | accredited as defined by the Oklahoma State Regents for Higher |
|---|
| 297 | 311 | | Education which are exempt fr om taxation pursuant t o the provisions |
|---|
| 298 | 312 | | of the Internal Revenue Code, 26 U.S.C., Section 501(c)(3) including |
|---|
| 299 | 313 | | materials, supplies and equipment u sed in the construction and |
|---|
| 300 | 314 | | improvement of buildings and other structures owned by the |
|---|
| 301 | 315 | | institutions and operated for educational purpos es. |
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| 302 | 316 | | Any person, firm, agency or entity making purchases on behalf of |
|---|
| 303 | 317 | | any institution, agency or subdivision in this state , shall certify |
|---|
| 336 | 351 | | Education or registered by the State Board of Education for purposes |
|---|
| 337 | 352 | | of participating in federal programs or accredited as defi ned by the |
|---|
| 338 | 353 | | Oklahoma State Regents for Higher Education which are exempt f rom |
|---|
| 339 | 354 | | taxation pursuant to the provisions of the Internal Revenu e Code, 26 |
|---|
| 340 | 355 | | U.S.C., Section 501(c)(3); |
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| 341 | 356 | | 13. a. Sales of tangible per sonal property made by: |
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| 342 | 357 | | (1) a public school, |
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| 343 | 358 | | (2) a private school offering instruction for grade |
|---|
| 344 | 359 | | levels kindergarten through twe lfth grade, |
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| 345 | 360 | | (3) a public school district , |
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| 346 | 361 | | (4) a public or private school board, |
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| 347 | 362 | | (5) a public or private school student group or |
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| 348 | 363 | | organization, |
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| 349 | 364 | | (6) a parent-teacher association or organ ization |
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| 350 | 365 | | other than as specified in subparagraph b of this |
|---|
| 351 | 366 | | paragraph, or |
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| 352 | 367 | | (7) public or private school personnel fo r purposes |
|---|
| 353 | 368 | | of raising funds for the benefit of a public or |
|---|
| 386 | 402 | | Internal Revenue Code, 26 U.S.C., Section 50 1(c)(3), |
|---|
| 387 | 403 | | nonprofit local public or private school foundations |
|---|
| 388 | 404 | | which solicit money or property in the name of any |
|---|
| 389 | 405 | | public or private scho ol or public school district. |
|---|
| 390 | 406 | | The exemption provided by this parag raph for sales made by a |
|---|
| 391 | 407 | | public or private school shall be limited to those public or private |
|---|
| 392 | 408 | | schools accredited by the State De partment of Education or |
|---|
| 393 | 409 | | registered by the State Board of Educ ation for purposes of |
|---|
| 394 | 410 | | participating in federal programs. Sale of tangible personal |
|---|
| 395 | 411 | | property in this paragraph shall incl ude sale of admission tickets |
|---|
| 396 | 412 | | and concessions at athletic events; |
|---|
| 397 | 413 | | 14. Sales of tangible personal property by: |
|---|
| 398 | 414 | | a. local 4-H clubs, |
|---|
| 399 | 415 | | b. county, regional or state 4-H councils, |
|---|
| 400 | 416 | | c. county, regional or stat e 4-H committees, |
|---|
| 401 | 417 | | d. 4-H leader associations, |
|---|
| 402 | 418 | | e. county, regional or state 4-H foundations, and |
|---|
| 403 | 419 | | f. authorized 4-H camps and training centers. |
|---|
| 436 | 453 | | organization exempt from taxation pursuant to the provisions of the |
|---|
| 437 | 454 | | Internal Revenue Code, 26 U.S.C., Section 501(c)(4); |
|---|
| 438 | 455 | | 16. Sales of tangible personal property o r services to any |
|---|
| 439 | 456 | | person with whom the Oklahoma Tourism and Recreation Department has |
|---|
| 440 | 457 | | entered into a public contract and which is necessary for carrying |
|---|
| 441 | 458 | | out such contract to assist the Department in the development a nd |
|---|
| 442 | 459 | | production of advertising, promotion, publicity and public relations |
|---|
| 443 | 460 | | programs; |
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| 444 | 461 | | 17. Sales of tangible personal property or se rvices to fire |
|---|
| 445 | 462 | | departments organized pursuant to Sectio n 592 of Title 18 of the |
|---|
| 446 | 463 | | Oklahoma Statutes which items are to be used for the purposes of the |
|---|
| 447 | 464 | | fire department. Any person making purchases on behalf of any such |
|---|
| 448 | 465 | | fire department shall certify, in writi ng, on the copy of the |
|---|
| 449 | 466 | | invoice or sales ticket to be re tained by the vendor that the |
|---|
| 450 | 467 | | purchases are made for and on behalf of suc h fire department and set |
|---|
| 451 | 468 | | out the name of such fire department. Any person who wrongfully or |
|---|
| 452 | 469 | | erroneously certifies that the pur chases are for any such fire |
|---|
| 453 | 470 | | department or who otherwis e violates the provisions of this section |
|---|
| 454 | 498 | | shall be deemed guilty of a mis demeanor and upon conviction thereof, |
|---|
| 455 | 499 | | shall be fined an amount equal to double the amount of sales tax |
|---|
| 456 | 500 | | involved or incarcerated for not more than sixty (60) days, or both; |
|---|
| 457 | 501 | | 18. Complimentary or free tickets for admission to places of |
|---|
| 458 | 502 | | amusement, sports, ent ertainment, exhibition, display or other |
|---|
| 459 | 503 | | recreational events or activities which are issued through a box |
|---|
| 486 | 504 | | office or other entity which is operated by a state institution of |
|---|
| 487 | 505 | | higher education with institutional employees or by a municipality |
|---|
| 488 | 506 | | with municipal employees; |
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| 489 | 507 | | 19. The first Fifteen Thousan d Dollars ($15,000.00) each year |
|---|
| 490 | 508 | | from sales of tangible personal property by fire depart ments |
|---|
| 491 | 509 | | organized pursuant to Titles 11, 18, or 19 of the Oklahoma Statutes |
|---|
| 492 | 510 | | for the purposes of raising funds for the benefit of t he fire |
|---|
| 493 | 511 | | department. Fire departments se lling tangible personal property for |
|---|
| 494 | 512 | | the purposes of raising funds shall be limited to n o more than six |
|---|
| 495 | 513 | | (6) days each year to raise such funds in order to receive the |
|---|
| 496 | 514 | | exemption granted by this paragraph; |
|---|
| 497 | 515 | | 20. Sales of tangible personal property or services to any Boys |
|---|
| 498 | 516 | | & Girls Clubs of America affiliate in this state which is not |
|---|
| 499 | 517 | | affiliated with the Salvation Army and which is exempt from taxation |
|---|
| 500 | 518 | | pursuant to the provisions of the Internal Revenue Code, 26 U.S.C., |
|---|
| 501 | 519 | | Section 501(c)(3); |
|---|
| 502 | 520 | | 21. Sales of tangible pe rsonal property or services to any |
|---|
| 503 | 521 | | organization, which takes court -adjudicated juveniles for purposes |
|---|
| 536 | 555 | | 22. Sales of tangible personal pr operty or services to: |
|---|
| 537 | 556 | | a. any health center as defined in Section 254b of Title |
|---|
| 538 | 557 | | 42 of the United States Code, |
|---|
| 539 | 558 | | b. any clinic receiving disburseme nts of state monies |
|---|
| 540 | 559 | | from the Indigent Health Care Revolving Fund pursuant |
|---|
| 541 | 560 | | to the provisions of Section 66 of T itle 56 of the |
|---|
| 542 | 561 | | Oklahoma Statutes, |
|---|
| 543 | 562 | | c. any community-based health center which meets all of |
|---|
| 544 | 563 | | the following criteria: |
|---|
| 545 | 564 | | (1) provides primary care servic es at no cost to the |
|---|
| 546 | 565 | | recipient, and |
|---|
| 547 | 566 | | (2) is exempt from taxation pursuant to the |
|---|
| 548 | 567 | | provisions of Section 501(c )(3) of the Internal |
|---|
| 549 | 568 | | Revenue Code, 26 U.S.C., Section 501(c)(3), and |
|---|
| 550 | 569 | | d. any community mental h ealth center as defined in |
|---|
| 551 | 570 | | Section 3-302 of Title 43A of the Oklahoma Statutes; |
|---|
| 552 | 571 | | 23. Dues or fees including free or complimentar y dues or fees |
|---|
| 553 | 572 | | which have a value equivalent to the charge that could have |
|---|
| 586 | 606 | | children, and which organization is exempt from taxation pursuant to |
|---|
| 587 | 607 | | the provisions of the Internal Revenue Code, 26 U.S.C., Section |
|---|
| 588 | 608 | | 501(c)(3); |
|---|
| 589 | 609 | | 25. Sales of tangible personal property or services to mu seums |
|---|
| 590 | 610 | | or other entities which have been accredited by t he American |
|---|
| 591 | 611 | | Association of Museums. Any person making purchases on behal f of |
|---|
| 592 | 612 | | any such museum or other entity sha ll certify, in writing, on the |
|---|
| 593 | 613 | | copy of the invoice or sales ticket to be retained by the vendor |
|---|
| 594 | 614 | | that the purchases are made for and on behalf o f such museum or |
|---|
| 595 | 615 | | other entity and set out the name of such museum or othe r entity. |
|---|
| 596 | 616 | | Any person who wrongfully or erroneously certifies that the |
|---|
| 597 | 617 | | purchases are for any such museum or other entity or who otherwise |
|---|
| 598 | 618 | | violates the provisions of this paragraph sha ll be deemed guilty of |
|---|
| 599 | 619 | | a misdemeanor and, upon conviction thereof, shall be fined an amount |
|---|
| 600 | 620 | | equal to double the a mount of sales tax involved or incarcerated for |
|---|
| 601 | 621 | | not more than sixty (60) days, or by bot h such fine and |
|---|
| 602 | 622 | | incarceration; |
|---|
| 636 | 657 | | the servicing of debt incurred by the museum to effect the |
|---|
| 637 | 658 | | construction, enlarging or renovation of any facility to be used for |
|---|
| 638 | 659 | | entertainment, edification or cultural cultivation to whi ch entry is |
|---|
| 639 | 660 | | gained with a paid admission ticket; |
|---|
| 640 | 661 | | 27. Sales of tangible personal property or services occurring |
|---|
| 641 | 662 | | on or after June 1, 1995, to chi ldren's homes which are supported or |
|---|
| 642 | 663 | | sponsored by one or more churches, m embers of which serve as |
|---|
| 643 | 664 | | trustees of the home; |
|---|
| 644 | 665 | | 28. Sales of tangible personal property or services to the |
|---|
| 645 | 666 | | organization known as the Disabled American Veterans, Department of |
|---|
| 646 | 667 | | Oklahoma, Inc., and subordinate chapters thereof; |
|---|
| 647 | 668 | | 29. Sales of tangible personal property or services to youth |
|---|
| 648 | 669 | | camps which are supported or sponsored by one or more churches, |
|---|
| 649 | 670 | | members of which serve as trustee s of the organization; |
|---|
| 650 | 671 | | 30. a. Until July 1, 2022, trans fer of tangible personal |
|---|
| 651 | 672 | | property made pursuant to Section 3226 of Title 63 of |
|---|
| 685 | 707 | | (2) nonprofit entities which are exempt from taxation |
|---|
| 686 | 708 | | pursuant to the provisions of the Internal |
|---|
| 687 | 709 | | Revenue Code of the Uni ted States, 26 U.S.C., |
|---|
| 688 | 710 | | Section 501(c)(3), which have en tered into a |
|---|
| 689 | 711 | | joint operating agreement with the University |
|---|
| 690 | 712 | | Hospitals Trust; |
|---|
| 691 | 713 | | 31. Sales of tangible personal property or services to a |
|---|
| 692 | 714 | | municipality, county or school district pursuant to a lease or |
|---|
| 693 | 715 | | lease-purchase agreement executed between the vendor and a |
|---|
| 694 | 716 | | municipality, county or school district. A copy of the lease or |
|---|
| 695 | 717 | | lease-purchase agreement shall be retained by the vendor; |
|---|
| 696 | 718 | | 32. Sales of tangible personal property or services to any |
|---|
| 697 | 719 | | spaceport user, as defined in the Oklahoma Space Industry |
|---|
| 698 | 720 | | Development Act; |
|---|
| 699 | 721 | | 33. The sale, use, storage, consumption or distribution in this |
|---|
| 700 | 722 | | state, whether by the importer, exporter or another person, of any |
|---|
| 701 | 723 | | satellite or any associated launch vehicle including components of, |
|---|
| 735 | 758 | | c. the absence of any transfer or title to, or possession |
|---|
| 736 | 759 | | of, the satellite or launch vehicle after launch; |
|---|
| 737 | 760 | | 34. The sale, lease, use, s torage, consumption or distribution |
|---|
| 738 | 761 | | in this state of any space facility, space propulsion system or |
|---|
| 739 | 762 | | space vehicle, satellite o r station of any kind possessing space |
|---|
| 740 | 763 | | flight capacity including components thereof; |
|---|
| 741 | 764 | | 35. The sale, lease, use, storage, consumpti on or distribution |
|---|
| 742 | 765 | | in this state of tangible personal p roperty, placed on or used |
|---|
| 743 | 766 | | aboard any space facility, space propulsion system or space vehicle, |
|---|
| 744 | 767 | | satellite, or station possessing space flight capacity, which is |
|---|
| 745 | 768 | | launched into space, irrespective of whe ther such tangible property |
|---|
| 746 | 769 | | is returned to this state f or subsequent use, storage, or |
|---|
| 747 | 770 | | consumption in any manner; |
|---|
| 748 | 771 | | 36. The sale, lease, use, storage, consumption or distribution |
|---|
| 749 | 772 | | in this state of tangible personal property meeting the definition |
|---|
| 750 | 773 | | of "section 38 property" as defined in Sections 48(a)(1)(A) and |
|---|
| 751 | 774 | | (B)(i) of the Internal Revenue Code of 1986, that is an integral |
|---|
| 752 | 802 | | part of and used primarily in support of space flight; however, |
|---|
| 753 | 803 | | section 38 property used in support of space flight shall not |
|---|
| 754 | 804 | | include general office equipment, any boat, mobile home, motor |
|---|
| 755 | 805 | | vehicle or other vehicle of a class or type required to be |
|---|
| 756 | 806 | | registered, licensed, titled or documented in this state or by the |
|---|
| 757 | 807 | | United States government, or any other property not specifically |
|---|
| 758 | 808 | | suited to supporting space activity. The term "in support of space |
|---|
| 785 | 809 | | flight", for purposes of this paragraph, means the altering, |
|---|
| 786 | 810 | | monitoring, controlling, regulating, adjusting, servicing or |
|---|
| 787 | 811 | | repairing of any space facility, space propulsion systems or space |
|---|
| 788 | 812 | | vehicle, satellite or station possessing space flight capacity |
|---|
| 789 | 813 | | including the components thereof; |
|---|
| 790 | 814 | | 37. The purchase or lease of machinery and equipment for use at |
|---|
| 791 | 815 | | a fixed location in this state, which is u sed exclusively in the |
|---|
| 792 | 816 | | manufacturing, processing, compounding or producing of any space |
|---|
| 793 | 817 | | facility, space propulsion system or space vehicle, satellite or |
|---|
| 794 | 818 | | station of any kind possessing space fl ight capacity. Provided, the |
|---|
| 795 | 819 | | exemption provided for in this par agraph shall not be allowed unless |
|---|
| 796 | 820 | | the purchaser or lessee signs a n affidavit stating that the item or |
|---|
| 797 | 821 | | items to be exempted are for the exclusive use designated herein. |
|---|
| 798 | 822 | | Any person furnishing a false affidavit to the vendor for the |
|---|
| 799 | 823 | | purpose of evading payme nt of any tax imposed by Section 1354 of |
|---|
| 800 | 824 | | this title shall be subje ct to the penalties provided by law. As |
|---|
| 801 | 825 | | used in this paragraph, "machinery and equipment" means "section 38 |
|---|
| 834 | 859 | | 38. The amount of a surcharge or a ny other amount which is |
|---|
| 835 | 860 | | separately stated on an admiss ion ticket which is imposed, collected |
|---|
| 836 | 861 | | and used for the sole purpose of constructing, remodeling or |
|---|
| 837 | 862 | | enlarging facilities of a public tr ust having a municipality or |
|---|
| 838 | 863 | | county as its sole beneficiary; |
|---|
| 839 | 864 | | 39. Sales of tangible personal property or services which a re |
|---|
| 840 | 865 | | directly used in or for the benefit of a state park in this state, |
|---|
| 841 | 866 | | which are made to an organization which is exempt from taxation |
|---|
| 842 | 867 | | pursuant to the provisions of the Internal Revenue Code, 26 U.S.C., |
|---|
| 843 | 868 | | Section 501(c)(3) and which is organized primarily for the purpose |
|---|
| 844 | 869 | | of supporting one or more state parks located in this stat e; |
|---|
| 845 | 870 | | 40. The sale, lease or use of parking privileges by an |
|---|
| 846 | 871 | | institution of The Oklahoma State System of Higher Education; |
|---|
| 847 | 872 | | 41. Sales of tangible personal property or services for use on |
|---|
| 848 | 873 | | campus or school construction projects for the benefit of |
|---|
| 849 | 874 | | institutions of The Oklahoma State System of Higher Education, |
|---|
| 850 | 875 | | private institutions of higher education accredited by the Oklahoma |
|---|
| 851 | 876 | | State Regents for Higher Education or any public school or school |
|---|
| 884 | 910 | | provisions of the Internal Revenue Code, 26 U.S.C., Section |
|---|
| 885 | 911 | | 501(c)(3), in the course of conducting a national championship |
|---|
| 886 | 912 | | sports event, but only if all or a portion of the payment in |
|---|
| 887 | 913 | | exchange therefor would qualify as the receipt of a qualified |
|---|
| 888 | 914 | | sponsorship payment described in Internal Revenue Code, 26 U.S.C., |
|---|
| 889 | 915 | | Section 513(i). Sales exempted pursuant to this paragraph shall be |
|---|
| 890 | 916 | | exempt from all Oklahoma sales, use, excise and gross receipts |
|---|
| 891 | 917 | | taxes; |
|---|
| 892 | 918 | | 43. Sales of tangible personal property or services to or by an |
|---|
| 893 | 919 | | organization which: |
|---|
| 894 | 920 | | a. is exempt from taxation pursuant to the prov isions of |
|---|
| 895 | 921 | | the Internal Revenue Code, 26 U.S.C., Section |
|---|
| 896 | 922 | | 501(c)(3), |
|---|
| 897 | 923 | | b. is affiliated with a comprehensive university withi n |
|---|
| 898 | 924 | | The Oklahoma State System of Higher Education, and |
|---|
| 899 | 925 | | c. has been organized primarily for the purpose of |
|---|
| 900 | 926 | | providing education and teacher training and |
|---|
| 901 | 927 | | conducting events relating to robotics; |
|---|
| 934 | 961 | | 45. Sales of tickets for admission to a colle giate athletic |
|---|
| 935 | 962 | | event that is held in a facility owned or operate d by a municipality |
|---|
| 936 | 963 | | or a public trust of which the municipality is the sole beneficiary |
|---|
| 937 | 964 | | and that actually determines or i s part of a tournament or |
|---|
| 938 | 965 | | tournament process for determining a conferen ce tournament |
|---|
| 939 | 966 | | championship, a conference championship, or a nati onal championship; |
|---|
| 940 | 967 | | 46. Sales of tangible personal property or se rvices to or by an |
|---|
| 941 | 968 | | organization which is exempt from tax ation pursuant to the |
|---|
| 942 | 969 | | provisions of the Internal Revenue Code, 26 U.S.C ., Section |
|---|
| 943 | 970 | | 501(c)(3) and is operating the Oklahoma City National Memorial and |
|---|
| 944 | 971 | | Museum, an affiliate of the National Park System; |
|---|
| 945 | 972 | | 47. Sales of tangible personal property or services to |
|---|
| 946 | 973 | | organizations which are exempt from federal taxation pursuant to the |
|---|
| 947 | 974 | | provisions of Section 501(c)(3) of the Internal Revenue Code, 26 |
|---|
| 948 | 975 | | U.S.C., Section 501(c)(3), the memberships of which are limited to |
|---|
| 949 | 976 | | honorably discharged veterans, and which furnish financi al support |
|---|
| 950 | 977 | | to area veterans' organizations to be used for the purpose o f |
|---|
| 951 | 978 | | constructing a memorial or museum; |
|---|
| 984 | 1012 | | 49. Sales of tangible p ersonal property or services to a state |
|---|
| 985 | 1013 | | that borders this state or any political subdivision of that state, |
|---|
| 986 | 1014 | | but only to the extent that the other state or political subdivision |
|---|
| 987 | 1015 | | exempts or does not impose a tax on similar sales of items to this |
|---|
| 988 | 1016 | | state or a political subdivision of this state; |
|---|
| 989 | 1017 | | 50. Effective July 1, 2005, sales of tangible personal property |
|---|
| 990 | 1018 | | or services to the Career Technolo gy Student Organizations under the |
|---|
| 991 | 1019 | | direction and supervision of the Oklahoma Department of Career and |
|---|
| 992 | 1020 | | Technology Education; |
|---|
| 993 | 1021 | | 51. Sales of tangible personal property to a public trust |
|---|
| 994 | 1022 | | having either a single city, town or county or mult iple cities, |
|---|
| 995 | 1023 | | towns or counties or combination thereof as beneficiary or |
|---|
| 996 | 1024 | | beneficiaries or a nonprofit organization which is exempt from |
|---|
| 997 | 1025 | | taxation pursuant to the provisions of the Internal Revenue Code, 26 |
|---|
| 998 | 1026 | | U.S.C., Section 501(c)(3) for the purpose of constru cting |
|---|
| 999 | 1027 | | improvements to or expanding a hospital or nursing home owned and |
|---|
| 1000 | 1028 | | operated by any such public trust or nonprofit entity prior to July |
|---|
| 1001 | 1029 | | 1, 2008, in counties with a population of less than one hundred |
|---|
| 1002 | 1057 | | thousand (100,000) persons, according to the most re cent Federal |
|---|
| 1003 | 1058 | | Decennial Census. As used in this paragraph, "constructing |
|---|
| 1004 | 1059 | | improvements to or expanding" shall not mean any expense for routine |
|---|
| 1005 | 1060 | | maintenance or general repairs and shall require a project cost of |
|---|
| 1006 | 1061 | | at least One Hundred Thousand Dollars ($100,000 .00). For purposes |
|---|
| 1007 | 1062 | | of this paragraph, sales made to a contractor or subcontractor that |
|---|
| 1034 | 1063 | | enters into a contractual relationship with a public tr ust or |
|---|
| 1035 | 1064 | | nonprofit entity as described by this paragraph shall be conside red |
|---|
| 1036 | 1065 | | sales made to the public trust or nonp rofit entity. The exe mption |
|---|
| 1037 | 1066 | | authorized by this paragraph shall be administered in the form of a |
|---|
| 1038 | 1067 | | refund from the sales tax revenues apportioned pursuant to Section |
|---|
| 1039 | 1068 | | 1353 of this title and the vendor shall be require d to collect the |
|---|
| 1040 | 1069 | | sales tax otherwise applicable to the transacti on. The purchaser |
|---|
| 1041 | 1070 | | may apply for a refund of the sales tax p aid in the manner |
|---|
| 1042 | 1071 | | prescribed by this paragraph. Within thirt y (30) days after the end |
|---|
| 1043 | 1072 | | of each fiscal year, any purchaser that is en titled to make |
|---|
| 1044 | 1073 | | application for a refund ba sed upon the exempt tr eatment authorized |
|---|
| 1045 | 1074 | | by this paragraph may file an application for refund of the sales |
|---|
| 1046 | 1075 | | taxes paid during such preceding fis cal year. The Tax Commission |
|---|
| 1047 | 1076 | | shall prescribe a form for purposes of ma king the application for |
|---|
| 1048 | 1077 | | refund. The Tax Commission shall deter mine whether or not the total |
|---|
| 1049 | 1078 | | amount of sales tax exemptions claimed by all purchasers is equal to |
|---|
| 1050 | 1079 | | or less than Six Hundr ed Fifty Thousand Dollars ($650,000.00). If |
|---|
| 1051 | 1080 | | such claims are less than or equal to that amount, the Tax |
|---|
| 1052 | 1108 | | Commission shall make refunds t o the purchasers in the full amount |
|---|
| 1053 | 1109 | | of the documented and ve rified sales tax amounts. If such claims by |
|---|
| 1054 | 1110 | | all purchasers are in excess of Six Hundred Fifty Thousand Dollars |
|---|
| 1055 | 1111 | | ($650,000.00), the T ax Commission shall determine the amount o f each |
|---|
| 1056 | 1112 | | purchaser's claim, the total amount of all claims by all purchasers, |
|---|
| 1057 | 1113 | | and the percentage each purchaser's claim amount bears to the total . |
|---|
| 1084 | 1114 | | The resulting percentage determined for each purchaser shall be |
|---|
| 1085 | 1115 | | multiplied by Six Hundred Fifty Thousand Dolla rs ($650,000.00) to |
|---|
| 1086 | 1116 | | determine the amount of refundable sales tax to be paid to eac h |
|---|
| 1087 | 1117 | | purchaser. The pro rata refund amount shall be the only me thod to |
|---|
| 1088 | 1118 | | recover sales taxes paid during the preceding fiscal year and n o |
|---|
| 1089 | 1119 | | balance of any sales taxes paid on a pro rata basis shall be t he |
|---|
| 1090 | 1120 | | subject of any subsequent refund claim pursuant to this p aragraph; |
|---|
| 1091 | 1121 | | 52. Effective July 1, 2006, sales of tangible pers onal property |
|---|
| 1092 | 1122 | | or services to any organization which assists, trains, ed ucates, and |
|---|
| 1093 | 1123 | | provides housing for physically and mentally handica pped persons and |
|---|
| 1094 | 1124 | | which is exempt from taxation pursuant to the pro visions of the |
|---|
| 1095 | 1125 | | Internal Revenue Code, 26 U.S.C., Sectio n 501(c)(3) and that |
|---|
| 1096 | 1126 | | receives at least eighty-five percent (85%) of its annual budget |
|---|
| 1097 | 1127 | | from state or federal funds. In order to receive the benefit of the |
|---|
| 1098 | 1128 | | exemption authorized by this paragraph, the ta xpayer shall be |
|---|
| 1099 | 1129 | | required to make payment of the applica ble sales tax at the time of |
|---|
| 1100 | 1130 | | sale to the vendor in the manner otherwise required by law. |
|---|
| 1101 | 1131 | | Notwithstanding any other provision of the Ok lahoma Uniform Tax |
|---|
| 1134 | 1165 | | amount of sales tax qualifying for e xempt treatment pursuant to this |
|---|
| 1135 | 1166 | | paragraph shall not exceed One Hundred Seventy-five Thousand Dollars |
|---|
| 1136 | 1167 | | ($175,000.00) each fiscal ye ar. Claims for refund shall be |
|---|
| 1137 | 1168 | | processed in the order in which such claims are received by the |
|---|
| 1138 | 1169 | | Oklahoma Tax Commission. If a claim otherwise timely filed exceeds |
|---|
| 1139 | 1170 | | the total amount of refund s payable for a fiscal year, such claim |
|---|
| 1140 | 1171 | | shall be barred; |
|---|
| 1141 | 1172 | | 53. The first Two Thousand Dollars ($2,000.00) each year of |
|---|
| 1142 | 1173 | | sales of tangible personal property or services to, by, or for the |
|---|
| 1143 | 1174 | | benefit of a qualified neighborhood watch organization that is |
|---|
| 1144 | 1175 | | endorsed or supported by or working directly with a law enforcement |
|---|
| 1145 | 1176 | | agency with jurisdiction in the area in which the neighborhoo d watch |
|---|
| 1146 | 1177 | | organization is located. As used in this paragraph, "qualified |
|---|
| 1147 | 1178 | | neighborhood watch organization" means an organization that is a |
|---|
| 1148 | 1179 | | not-for-profit corporation under the laws of the State of Oklaho ma |
|---|
| 1149 | 1180 | | that was created to help prevent criminal activity i n an area |
|---|
| 1150 | 1181 | | through community involvement and interaction with local law |
|---|
| 1151 | 1182 | | enforcement and which is one of the first two thousand organizat ions |
|---|
| 1152 | 1210 | | which makes application to the Oklahoma Tax Commission for th e |
|---|
| 1153 | 1211 | | exemption after March 29, 2006; |
|---|
| 1154 | 1212 | | 54. Sales of tangibl e personal property to a nonprofit |
|---|
| 1155 | 1213 | | organization, exempt from taxation p ursuant to the provisions of the |
|---|
| 1156 | 1214 | | Internal Revenue Code, 26 U.S.C ., Section 501(c)(3), organized |
|---|
| 1157 | 1215 | | primarily for the purpose of provi ding services to homeless persons |
|---|
| 1184 | 1216 | | during the day and lo cated in a metropolitan area with a population |
|---|
| 1185 | 1217 | | in excess of five hundre d thousand (500,000) persons according to |
|---|
| 1186 | 1218 | | the latest Federal Dec ennial Census. The exemption authorized by |
|---|
| 1187 | 1219 | | this paragraph shall b e applicable to sales of tangible personal |
|---|
| 1188 | 1220 | | property to a qualified entity occurring on or after January 1, |
|---|
| 1189 | 1221 | | 2005; |
|---|
| 1190 | 1222 | | 55. Sales of tangible personal property or services to or by an |
|---|
| 1191 | 1223 | | organization which is exempt from taxation pursuant to the |
|---|
| 1192 | 1224 | | provisions of the Internal Revenue Code, 26 U.S.C., Section |
|---|
| 1193 | 1225 | | 501(c)(3) for events the principal purpose of which is to provide |
|---|
| 1194 | 1226 | | funding for the preservation of wetlands and habitat for wild ducks; |
|---|
| 1195 | 1227 | | 56. Sales of tangible personal property or services to or by an |
|---|
| 1196 | 1228 | | organization which is exempt from taxation pursuant to the |
|---|
| 1197 | 1229 | | provisions of the Internal Revenue Code, 26 U.S.C., Section |
|---|
| 1198 | 1230 | | 501(c)(3) for events t he principal purpose of which is to provide |
|---|
| 1199 | 1231 | | funding for the pres ervation and conservation of wild turkeys; |
|---|
| 1200 | 1232 | | 57. Sales of tangible personal property or services to an |
|---|
| 1201 | 1233 | | organization which: |
|---|
| 1234 | 1267 | | (1) serves people with wor kplace disadvantages and |
|---|
| 1235 | 1268 | | disabilities by providing job training and |
|---|
| 1236 | 1269 | | employment services, as well as job placement |
|---|
| 1237 | 1270 | | opportunities and pos t-employment support, |
|---|
| 1238 | 1271 | | (2) has locations in the United States and a t least |
|---|
| 1239 | 1272 | | twenty other countries, |
|---|
| 1240 | 1273 | | (3) collects donated clothing and household goods to |
|---|
| 1241 | 1274 | | sell in retail stores and provides contract labor |
|---|
| 1242 | 1275 | | services to business and governme nt, and |
|---|
| 1243 | 1276 | | (4) provides documentation to the Oklahoma Tax |
|---|
| 1244 | 1277 | | Commission that over seventy -five percent (75%) |
|---|
| 1245 | 1278 | | of its revenues are channeled into emplo yment, |
|---|
| 1246 | 1279 | | job training and placement programs and other |
|---|
| 1247 | 1280 | | critical community services; |
|---|
| 1248 | 1281 | | 58. Sales of tickets made on o r after September 21, 2005, and |
|---|
| 1249 | 1282 | | complimentary or free tickets for admission issued on or after |
|---|
| 1250 | 1283 | | September 21, 2005, which have a value equivalen t to the charge that |
|---|
| 1251 | 1284 | | would have otherwise been made, for admission to a professional |
|---|
| 1252 | 1312 | | athletic event in which a te am in the National Bas ketball |
|---|
| 1253 | 1313 | | Association is a participant, which is held in a facility owned or |
|---|
| 1254 | 1314 | | operated by a municipality, a county or a publ ic trust of which a |
|---|
| 1255 | 1315 | | municipality or a county is the sole beneficiary, and sales of |
|---|
| 1256 | 1316 | | tickets made on or after July 1, 2007, and complimen tary or free |
|---|
| 1257 | 1317 | | tickets for admission issued on or after July 1, 2007 , which have a |
|---|
| 1284 | 1318 | | value equivalent to the charge that woul d have otherwise been made, |
|---|
| 1285 | 1319 | | for admission to a professional athletic event in which a team in |
|---|
| 1286 | 1320 | | the National Hockey League is a participa nt, which is held in a |
|---|
| 1287 | 1321 | | facility owned or operated by a municipalit y, a county or a public |
|---|
| 1288 | 1322 | | trust of which a municipality o r a county is the sole beneficiary; |
|---|
| 1289 | 1323 | | 59. Sales of tickets for admission and complimentary or free |
|---|
| 1290 | 1324 | | tickets for admission which have a va lue equivalent to the charge |
|---|
| 1291 | 1325 | | that would have otherwise been made t o a professional sporting event |
|---|
| 1292 | 1326 | | involving ice hockey, b aseball, basketball, football or arena |
|---|
| 1293 | 1327 | | football, or soccer. As used in this paragraph, "professional |
|---|
| 1294 | 1328 | | sporting event" means an organized athletic competition between |
|---|
| 1295 | 1329 | | teams that are members of an organi zed league or association with |
|---|
| 1296 | 1330 | | centralized management, other than a national league or national |
|---|
| 1297 | 1331 | | association, that imposes requirements for participation in the |
|---|
| 1298 | 1332 | | league upon the teams, the ind ividual athletes or both, and which |
|---|
| 1299 | 1333 | | uses a salary structure to com pensate the athletes; |
|---|
| 1300 | 1334 | | 60. Sales of tickets for admissi on to an annual event sponsored |
|---|
| 1301 | 1335 | | by an educational and charitable organization of women which is |
|---|
| 1333 | 1368 | | 61. Sales of tangible personal property or services to an |
|---|
| 1334 | 1369 | | organization, which is exempt from taxation pursuant to the |
|---|
| 1335 | 1370 | | provisions of the Internal Revenue Code, 26 U.S.C., Section |
|---|
| 1336 | 1371 | | 501(c)(3), and which is itself a member of an organization which is |
|---|
| 1337 | 1372 | | exempt from taxation pursuant to the provisions of the Internal |
|---|
| 1338 | 1373 | | Revenue Code, 26 U.S.C. , Section 501(c)(3), if the membership |
|---|
| 1339 | 1374 | | organization is primarily engaged in advancing the purposes of its |
|---|
| 1340 | 1375 | | member organizations through fundraising, public awareness or other |
|---|
| 1341 | 1376 | | efforts for the benefit of its member organizations, and if the |
|---|
| 1342 | 1377 | | member organization is primarily engaged either in providing |
|---|
| 1343 | 1378 | | educational services and programs concerning health-related diseases |
|---|
| 1344 | 1379 | | and conditions to individuals suffering from such health -related |
|---|
| 1345 | 1380 | | diseases and conditions or their caregivers and family members or |
|---|
| 1346 | 1381 | | support to such individuals, or in health-related research as to |
|---|
| 1347 | 1382 | | such diseases and conditions, or both. In order to qualify for the |
|---|
| 1348 | 1383 | | exemption authorized by this paragraph, the memb er nonprofit |
|---|
| 1349 | 1384 | | organization shall be required to provide proof to the Oklahoma Tax |
|---|
| 1350 | 1385 | | Commission of its membership status in the membership organiza tion; |
|---|
| 1382 | 1418 | | 63. Sales of tangible person al property or service s to or by a |
|---|
| 1383 | 1419 | | YWCA or YMCA organization which is part of a national nonprofit |
|---|
| 1384 | 1420 | | community service organization working to me et the health and social |
|---|
| 1385 | 1421 | | service needs of its members across the United States; |
|---|
| 1386 | 1422 | | 64. Sales of tangible personal p roperty or services to or by a |
|---|
| 1387 | 1423 | | veteran's organization which is exempt from taxation purs uant to the |
|---|
| 1388 | 1424 | | provisions of the Internal Revenue Code, 26 U.S.C., Section |
|---|
| 1389 | 1425 | | 501(c)(19) and which is known as the Veterans of Foreign Wars of the |
|---|
| 1390 | 1426 | | United States, Oklahoma Cha pters; |
|---|
| 1391 | 1427 | | 65. Sales of boxes of food by a church or by an organization, |
|---|
| 1392 | 1428 | | which is exempt from taxation pursuant to the provisions of the |
|---|
| 1393 | 1429 | | Internal Revenue Code, 26 U.S.C., Section 501(c)(3). To qualify |
|---|
| 1394 | 1430 | | under the provisions of this paragraph, the organization must be |
|---|
| 1395 | 1431 | | organized for the primary purpose of feeding needy individuals or to |
|---|
| 1396 | 1432 | | encourage volunteer service by requiring such service in order to |
|---|
| 1397 | 1433 | | purchase food. These boxes shall only contain edible staple food |
|---|
| 1398 | 1434 | | items; |
|---|
| 1399 | 1435 | | 66. Sales of tangible personal property or services to any |
|---|
| 1400 | 1436 | | person with whom a church has duly entered into a construction |
|---|
| 1432 | 1469 | | a. is exempt from taxation pursuant to the provisions of |
|---|
| 1433 | 1470 | | the Internal Revenue Code, 26 U.S.C., Section |
|---|
| 1434 | 1471 | | 501(c)(3), |
|---|
| 1435 | 1472 | | b. has filed a Not-for-Profit Certificate of |
|---|
| 1436 | 1473 | | Incorporation in thi s state, and |
|---|
| 1437 | 1474 | | c. is organized for the purpose of: |
|---|
| 1438 | 1475 | | (1) providing training and education to |
|---|
| 1439 | 1476 | | developmentally disabled individuals, |
|---|
| 1440 | 1477 | | (2) educating the community about the rights, |
|---|
| 1441 | 1478 | | abilities and strengths of developmentally |
|---|
| 1442 | 1479 | | disabled individuals, and |
|---|
| 1443 | 1480 | | (3) promoting unity among developmen tally disabled |
|---|
| 1444 | 1481 | | individuals in their community and geographic |
|---|
| 1445 | 1482 | | area; |
|---|
| 1446 | 1483 | | 68. Sales of tangible personal property or servic es to any |
|---|
| 1447 | 1484 | | organization which is a shelter for abused, neglected, or abandoned |
|---|
| 1448 | 1485 | | children and which is exempt from taxat ion pursuant to the |
|---|
| 1449 | 1486 | | provisions of the Internal Revenue Code, 26 U.S.C., Section |
|---|
| 1450 | 1487 | | 501(c)(3); provided, until July 1, 2008, such exemption sha ll apply |
|---|
| 1480 | 1518 | | 69. Sales of tangible personal property or services to a c hild |
|---|
| 1481 | 1519 | | care center which is licensed pursuant to the Oklahoma Child Care |
|---|
| 1482 | 1520 | | Facilities Licensing Act and which: |
|---|
| 1483 | 1521 | | a. possesses a 3-star rating from the Department of Human |
|---|
| 1484 | 1522 | | Services Reaching for the Stars Program o r a national |
|---|
| 1485 | 1523 | | accreditation, and |
|---|
| 1486 | 1524 | | b. allows on-site universal prekindergarten education to |
|---|
| 1487 | 1525 | | be provided to four-year-old children through a |
|---|
| 1488 | 1526 | | contractual agreement with any public school or schoo l |
|---|
| 1489 | 1527 | | district. |
|---|
| 1490 | 1528 | | For the purposes of this paragraph, sales made to any person, |
|---|
| 1491 | 1529 | | firm, agency or entity that has entered previously into a |
|---|
| 1492 | 1530 | | contractual relationship with a child care center for construction |
|---|
| 1493 | 1531 | | and improvement of buildings and ot her structures owned b y the child |
|---|
| 1494 | 1532 | | care center and operated for educational purposes shal l be |
|---|
| 1495 | 1533 | | considered sales made to a child care cent er. Any such person, |
|---|
| 1496 | 1534 | | firm, agency or entity making purchases on behalf of a child care |
|---|
| 1497 | 1535 | | center shall certify, in writing, on the copy of the in voice or |
|---|
| 1498 | 1536 | | sales ticket the nature of the purchase. Any such person , or person |
|---|
| 1499 | 1537 | | acting on behalf of a firm, agency or entity making purchases on |
|---|
| 1500 | 1538 | | behalf of a child care center in violation of this paragraph shall |
|---|
| 1530 | 1569 | | 70. a. Sales of tangible personal property to a service |
|---|
| 1531 | 1570 | | organization of mothers who have chi ldren who are |
|---|
| 1532 | 1571 | | serving or who have served in the military, which |
|---|
| 1533 | 1572 | | service organization is exempt from taxation pursuant |
|---|
| 1534 | 1573 | | to the provisions of the Internal Revenue Code, 26 |
|---|
| 1535 | 1574 | | U.S.C., Section 501(c)(19) and which is known as the |
|---|
| 1536 | 1575 | | Blue Star Mothers of America, Inc. The exemption |
|---|
| 1537 | 1576 | | provided by this paragraph shall only apply to the |
|---|
| 1538 | 1577 | | purchase of tangible personal property actually sent |
|---|
| 1539 | 1578 | | to United States military personnel overseas who are |
|---|
| 1540 | 1579 | | serving in a combat zone and not to any other tangible |
|---|
| 1541 | 1580 | | personal property purchased by the organization. |
|---|
| 1542 | 1581 | | Provided, this exemption shall not apply to any sales |
|---|
| 1543 | 1582 | | tax levied by a city, town, county, or any other |
|---|
| 1544 | 1583 | | jurisdiction in this state. |
|---|
| 1545 | 1584 | | b. The exemption authorized by this paragraph shall be |
|---|
| 1546 | 1585 | | administered in the form of a refund from the sales |
|---|
| 1547 | 1586 | | tax revenues apportioned pursuant to Section 1353 of |
|---|
| 1548 | 1587 | | this title, and the vendor shal l be required to |
|---|
| 1549 | 1588 | | collect the sales tax otherwise applic able to the |
|---|
| 1550 | 1589 | | transaction. The purchaser may apply for a refund of |
|---|
| 1580 | 1620 | | entitled to make application for a refund based upon |
|---|
| 1581 | 1621 | | the exempt treatment authorized by this paragraph may |
|---|
| 1582 | 1622 | | file an application for refund of the state sales |
|---|
| 1583 | 1623 | | taxes paid during such preceding calendar quarter. |
|---|
| 1584 | 1624 | | The Tax Commission shall pr escribe a form for purposes |
|---|
| 1585 | 1625 | | of making the application f or refund. |
|---|
| 1586 | 1626 | | c. A purchaser who applies for a refund pursuant to this |
|---|
| 1587 | 1627 | | paragraph shall certify that the items were actually |
|---|
| 1588 | 1628 | | sent to military personnel overseas in a combat zone. |
|---|
| 1589 | 1629 | | Any purchaser that applie s for a refund for the |
|---|
| 1590 | 1630 | | purchase of items that are not a uthorized for |
|---|
| 1591 | 1631 | | exemption under this paragraph shall be subject to a |
|---|
| 1592 | 1632 | | penalty in the amount of Five Hundred Dollars |
|---|
| 1593 | 1633 | | ($500.00); |
|---|
| 1594 | 1634 | | 71. Sales of food and snack items to or by an organization |
|---|
| 1595 | 1635 | | which is exempt from taxation pursuant to the provisions of the |
|---|
| 1596 | 1636 | | Internal Revenue Code, 26 U.S.C., Section 501(c)(3), whose primary |
|---|
| 1597 | 1637 | | and principal purpose is providing funding for scholarships in the |
|---|
| 1598 | 1638 | | medical field; |
|---|
| 1599 | 1639 | | 72. Sales of tangible personal property or services for use |
|---|
| 1600 | 1640 | | solely on construction projects for organizations whic h are exempt |
|---|
| 1630 | 1671 | | individuals who live in a facility owned by the or ganization. The |
|---|
| 1631 | 1672 | | exemption provided by this paragraph applies to sales to the |
|---|
| 1632 | 1673 | | organization as well as to sales to any person with whom the |
|---|
| 1633 | 1674 | | organization has duly entered into a construction contract, |
|---|
| 1634 | 1675 | | necessary for carrying out such contract or to any subcon tractor to |
|---|
| 1635 | 1676 | | such a construction contract. Any person making purchases on behalf |
|---|
| 1636 | 1677 | | of such organization shall certify, in writing, on the copy of the |
|---|
| 1637 | 1678 | | invoice or sales ticket to be retained by the vendor t hat the |
|---|
| 1638 | 1679 | | purchases are made for and on behalf of such or ganization and set |
|---|
| 1639 | 1680 | | out the name of such organization. Any person who wrongfully or |
|---|
| 1640 | 1681 | | erroneously certifies that purchases are for any of the above-named |
|---|
| 1641 | 1682 | | organizations or who otherwise violates this sect ion shall be guilty |
|---|
| 1642 | 1683 | | of a misdemeanor and upon convictio n thereof shall be fined an |
|---|
| 1643 | 1684 | | amount equal to double the amount of sales tax involved or |
|---|
| 1644 | 1685 | | incarcerated for not more than sixty (60) days o r both; |
|---|
| 1645 | 1686 | | 73. Sales of tickets for admission to events held by |
|---|
| 1646 | 1687 | | organizations exempt from taxation pursuant to the provisio ns of the |
|---|
| 1647 | 1688 | | Internal Revenue Code, 26 U.S.C., Section 501(c)(3) that are |
|---|
| 1648 | 1689 | | organized for the purpose of supporting general hospitals licens ed |
|---|
| 1649 | 1690 | | by the State Department of Health; |
|---|
| 1650 | 1691 | | 74. Sales of tangible perso nal property or services: |
|---|
| 1680 | 1722 | | deductible contributions in support of a wide range of |
|---|
| 1681 | 1723 | | firearms-related public interest activities of the |
|---|
| 1682 | 1724 | | National Rifle Associat ion of America and other |
|---|
| 1683 | 1725 | | organizations that defend and foster Second Amendment |
|---|
| 1684 | 1726 | | rights, and |
|---|
| 1685 | 1727 | | b. to or by a grassroots fundraising program for sales |
|---|
| 1686 | 1728 | | related to events to raise funds for a foundation |
|---|
| 1687 | 1729 | | meeting the qualifications of subparagraph a of this |
|---|
| 1688 | 1730 | | paragraph; |
|---|
| 1689 | 1731 | | 75. Sales by an organization or entity which is exempt from |
|---|
| 1690 | 1732 | | taxation pursuant to the provisions of the Internal Revenue Code, 26 |
|---|
| 1691 | 1733 | | U.S.C., Section 501(c)(3) which are related to a fundraising event |
|---|
| 1692 | 1734 | | sponsored by the organization or entity when the event does not |
|---|
| 1693 | 1735 | | exceed any five (5) consecutive days and when the sales are no t in |
|---|
| 1694 | 1736 | | the organization's or the entity's regular course of busine ss. |
|---|
| 1695 | 1737 | | Provided, the exemption provided in this paragraph shall be l imited |
|---|
| 1696 | 1738 | | to tickets sold for admittance to the fundraisin g event and items |
|---|
| 1697 | 1739 | | which were donated to the organization or entity for sale at the |
|---|
| 1698 | 1740 | | event; |
|---|
| 1699 | 1741 | | 76. Effective November 1, 2017, sales of tan gible personal |
|---|
| 1700 | 1742 | | property or services to an organization which is ex empt from |
|---|
| 1730 | 1773 | | individuals and families affected by violence and wher e victims have |
|---|
| 1731 | 1774 | | access to services and advocacy at no co st to the victim; |
|---|
| 1732 | 1775 | | 77. Effective July 1, 2018, sales of tangible person al property |
|---|
| 1733 | 1776 | | or services to or by an associ ation which is exempt from taxation |
|---|
| 1734 | 1777 | | pursuant to the provisions of the Internal Revenue C ode, 26 U.S.C., |
|---|
| 1735 | 1778 | | Section 501(c)(19) and which is known a s the National Guard |
|---|
| 1736 | 1779 | | Association of Oklahoma; |
|---|
| 1737 | 1780 | | 78. Effective July 1, 20 18, sales of tangible personal property |
|---|
| 1738 | 1781 | | or services to or by an association which is exempt from taxation |
|---|
| 1739 | 1782 | | pursuant to the provisio ns of the Internal Revenue Code, 26 U.S.C., |
|---|
| 1740 | 1783 | | Section 501(c)(4) and which is known as the Marine Corps League of |
|---|
| 1741 | 1784 | | Oklahoma; |
|---|
| 1742 | 1785 | | 79. Sales of tangible personal property or ser vices to the |
|---|
| 1743 | 1786 | | American Legion, whether the purchase is made by the entity |
|---|
| 1744 | 1787 | | chartered by the United States Congress or is an entity organized |
|---|
| 1745 | 1788 | | under the laws of this or another state pursuant to the authority of |
|---|
| 1746 | 1789 | | the national American Legion organization; |
|---|
| 1747 | 1790 | | 80. Sales of tangible pers onal property or services to or by an |
|---|
| 1748 | 1791 | | organization which is: |
|---|
| 1749 | 1792 | | a. exempt from taxation pursuant to the provisions of the |
|---|
| 1750 | 1793 | | Internal Revenue Code, 26 U.S.C., Section 501(c)(3), |
|---|
| 1780 | 1824 | | c. able to provide documentation that its primary and |
|---|
| 1781 | 1825 | | principal purpose is to provide community access to |
|---|
| 1782 | 1826 | | advanced 21st century manufactu ring and digital |
|---|
| 1783 | 1827 | | fabrication tools for sci ence, technology, |
|---|
| 1784 | 1828 | | engineering, art and math (STEAM) learning skills, |
|---|
| 1785 | 1829 | | developing inventions, creating and sustaining |
|---|
| 1786 | 1830 | | businesses and producing pe rsonalized products; |
|---|
| 1787 | 1831 | | 81. Effective November 1, 2021, sales of tangible personal |
|---|
| 1788 | 1832 | | property or services used solely for construction and remodeling |
|---|
| 1789 | 1833 | | projects to an organization which is exempt from taxati on pursuant |
|---|
| 1790 | 1834 | | to the provisions of the Internal Revenue C ode, 26 U.S.C., Section |
|---|
| 1791 | 1835 | | 501(c)(3), and which meets the following requir ements: |
|---|
| 1792 | 1836 | | a. its primary purpose is to const ruct or remodel and |
|---|
| 1793 | 1837 | | sell affordable housing and provide homeownership |
|---|
| 1794 | 1838 | | education to residents of Oklahoma that have an income |
|---|
| 1795 | 1839 | | that is below one hundred percent (100%) of the Family |
|---|
| 1796 | 1840 | | Median Income guidelines as define d by the U.S. |
|---|
| 1797 | 1841 | | Department of Housing and Ur ban Development, |
|---|
| 1798 | 1842 | | b. it conducts its activities in a manner that serves |
|---|
| 1799 | 1843 | | public or charitable purposes, rather than commercial |
|---|
| 1800 | 1844 | | purposes, |
|---|
| 1829 | 1874 | | to act other than in the best int erests of its |
|---|
| 1830 | 1875 | | clients, and |
|---|
| 1831 | 1876 | | d. it compensates its employees in a ma nner that does not |
|---|
| 1832 | 1877 | | incentivize employees to act other t han in the best |
|---|
| 1833 | 1878 | | interests of its clients; |
|---|
| 1834 | 1879 | | 82. Effective November 1, 20 21, sales of tangible personal |
|---|
| 1835 | 1880 | | property or services to a nonprof it entity, organized pursuant to |
|---|
| 1836 | 1881 | | Oklahoma law before January 1, 20 22, exempt from federal income |
|---|
| 1837 | 1882 | | taxation pursuant to Sec tion 501(c) of the Internal Revenue Code of |
|---|
| 1838 | 1883 | | 1986, as amended, the princ ipal functions of which are to provide |
|---|
| 1839 | 1884 | | assistance to natural per sons following a disaster, with program |
|---|
| 1840 | 1885 | | emphasis on repair or rest oration to single-family residential |
|---|
| 1841 | 1886 | | dwellings or the construction of a replacement single-family |
|---|
| 1842 | 1887 | | residential dwelling. As us ed in this paragraph, "disaster" means |
|---|
| 1843 | 1888 | | damage to property with o r without accompanying injury to persons |
|---|
| 1844 | 1889 | | from heavy rain, high win ds, tornadic winds, drought, wildfire, |
|---|
| 1845 | 1890 | | snow, ice, geologic disturbances, explosions, chemical accidents or |
|---|
| 1846 | 1891 | | spills and other events causing damage to property on a large scale. |
|---|
| 1847 | 1892 | | For purposes of this paragraph, an entity that expended at least |
|---|
| 1848 | 1893 | | seventy-five percent (75%) of its funds on the restoration to |
|---|
| 1849 | 1894 | | single-family housing following a disaster including related general |
|---|
| 1878 | 1924 | | 83. Effective November 1, 2021, through December 31, 2024, |
|---|
| 1879 | 1925 | | sales of tangible personal property or services to a museum that: |
|---|
| 1880 | 1926 | | a. operates as a part of an organization wh ich is exempt |
|---|
| 1881 | 1927 | | from taxation pursuant to the provisions of the |
|---|
| 1882 | 1928 | | Internal Revenue Code, 26 U.S.C., Section 501(c)(3) , |
|---|
| 1883 | 1929 | | b. is not accredited by the American Alliance of Museums, |
|---|
| 1884 | 1930 | | and |
|---|
| 1885 | 1931 | | c. operates on an annual budget of less than One Million |
|---|
| 1886 | 1932 | | Dollars ($1,000,000.00 ); |
|---|
| 1887 | 1933 | | 84. Until July 1, 2022, sales of tangib le personal property o r |
|---|
| 1888 | 1934 | | services for use in a clinical practice or medical facility oper ated |
|---|
| 1889 | 1935 | | by an organization which is exempt from taxation p ursuant to the |
|---|
| 1890 | 1936 | | provisions of the Internal Revenue Code of the United States, 26 |
|---|
| 1891 | 1937 | | U.S.C., Section 501(c)(3), and wh ich has entered into a joint |
|---|
| 1892 | 1938 | | operating agreement with the Unive rsity Hospitals Trust cre ated |
|---|
| 1893 | 1939 | | pursuant to Section 3224 of Title 63 of the Oklaho ma Statutes. The |
|---|
| 1894 | 1940 | | exemption provided by this paragraph shall be limited to the |
|---|
| 1895 | 1941 | | purchase of tangible personal prop erty and services for use in |
|---|
| 1896 | 1942 | | clinical practices or medical faci lities acquired or leased by the |
|---|
| 1897 | 1943 | | organization from the University Hospitals Auth ority, University |
|---|
| 1898 | 1944 | | Hospitals Trust, or the University of Oklahoma on or after June 1, |
|---|
| 1899 | 1945 | | 2021; and |
|---|
| 1928 | 1975 | | 1, 2019, exempt from federal income taxation pursuant to Section |
|---|
| 1929 | 1976 | | 501(c) of the Internal Revenue Code of 1986, as amended, the |
|---|
| 1930 | 1977 | | principal functions of which are to provide assistance to natural |
|---|
| 1931 | 1978 | | persons following a disaster, with program e mphasis on repair or |
|---|
| 1932 | 1979 | | restoration to single -family residential dwellings or the |
|---|
| 1933 | 1980 | | construction of a replacement single-family residential dwelling. |
|---|
| 1934 | 1981 | | For purposes of this p aragraph, an entity op erated exclusively for |
|---|
| 1935 | 1982 | | charitable and educational purposes through the coordination of |
|---|
| 1936 | 1983 | | volunteers for the disaster recove ry of homes (as derived from Part |
|---|
| 1937 | 1984 | | III, Statement of Program Services, of Internal Revenue Service Form |
|---|
| 1938 | 1985 | | 990) and offers its services fre e of charge to disaster survivors |
|---|
| 1939 | 1986 | | statewide who are low income wit h no or limited means of recovery on |
|---|
| 1940 | 1987 | | their own for the restoration to single-family housing following a |
|---|
| 1941 | 1988 | | disaster including related general and administrative expenses, |
|---|
| 1942 | 1989 | | shall be eligible for the exemption authorized by this paragraph. |
|---|
| 1943 | 1990 | | The exemption provide d by this paragraph shall only be applicable to |
|---|
| 1944 | 1991 | | sales made on or after the effective date of this act. As used in |
|---|
| 1945 | 1992 | | this paragraph, "disaster" means damage to property w ith or without |
|---|
| 1946 | 1993 | | accompanying injury to persons from heavy rain, high winds, tornadic |
|---|
| 1947 | 1994 | | winds, drought, wildfire, snow, ice, geologic disturbances, |
|---|
| 1948 | 1995 | | explosions, chemical accidents or spills and other events causing |
|---|
| 1949 | 1996 | | damage to property on a large scale; and |
|---|
| 1978 | 2026 | | Oklahoma law or authorized to conduct activity in Oklahoma pursuant |
|---|
| 1979 | 2027 | | to the nonprofit entity law of another state , having exempt status |
|---|
| 1980 | 2028 | | pursuant to Section 501(c) (3) of the Internal Revenue Code of 1986, |
|---|
| 1981 | 2029 | | as amended, in good standing and having gross revenues not to exceed |
|---|
| 1982 | 2030 | | Three Million Dollars ($3,000,000.00) during the tax year ending on |
|---|
| 1983 | 2031 | | the date immediately preceding the first date after the end of such |
|---|
| 1984 | 2032 | | tax year upon which the entity seeks to make otherwise taxable |
|---|
| 1985 | 2033 | | purchases of tangible personal property or services. The provisions |
|---|
| 1986 | 2034 | | of this section shall not be appli cable to purchases of alcohol or |
|---|
| 1987 | 2035 | | tobacco by the nonprofit entity. |
|---|
| 1988 | 2036 | | SECTION 2. This act shall become effective July 1, 2023. |
|---|
| 1989 | 2037 | | SECTION 3. It being immediately necessary for the preservation |
|---|
| 1990 | 2038 | | of the public peace, health or safety, an emergency is hereby |
|---|
| 1991 | 2039 | | declared to exist, by reason whereof thi s act shall take effect and |
|---|
| 1992 | 2040 | | be in full force from and after its passage and approval. |
|---|