OK
Oklahoma House Bill HB2316

Oklahoma 2023 Regular Session

Oklahoma House Bill HB2316 Compare Versions

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28-ENGROSSED HOUSE
29-BILL NO. 2316 By: Hilbert of the House
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29+HOUSE OF REPRESENTATIVES - FLOOR VERSION
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31+STATE OF OKLAHOMA
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33+1st Session of the 59th Legislature (2023)
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35+COMMITTEE SUBSTITUTE
36+FOR
37+HOUSE BILL NO. 2316 By: Hilbert of the House
3038
3139 and
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3341 Paxton of the Senate
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47+COMMITTEE SUBSTITUTE
3948
4049 [ revenue and taxation – sales tax – occasional sales
4150 – effective date -
4251 emergency ]
4352
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4655
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4956 BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
5057 SECTION 1. AMENDATORY 68 O.S. 2021, Section 1352, is
5158 amended to read as follows:
52-Section 1352. As used in the Oklahoma Sales Tax Code:
59+Section 1352. Definitions.
60+As used in the Oklahoma Sales Tax Code:
5361 1. "Bundled transaction" means the retail sale of two or more
5462 products, except real property and services to real property, where
5563 the products are otherwise distinct and identifiable, and the
5664 products are sold for one nonitemized price. A "bundled
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5792 transaction" does not include the sale of any products in which the
5893 sales price varies, or is negotiable, based on the s election by the
5994 purchaser of the products included in the transaction. As used in
6095 this paragraph:
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8796 a. "distinct and identifiable products" does not include:
8897 (1) packaging such as containers, boxes, sacks, bags,
8998 and bottles, or other materials such as wrapp ing,
9099 labels, tags, and instruction guides, that
91100 accompany the retail sale of the products and are
92101 incidental or immaterial to the retail sale
93102 thereof, including but not limit ed to, grocery
94103 sacks, shoeboxes, dry cleaning garm ent bags and
95104 express delivery envelopes and boxes,
96105 (2) a product provided free of charge with the
97106 required purchase of an other product. A product
98107 is provided free of charge if the sales price of
99108 the product purchased does not vary depending on
100109 the inclusion of the product provided free of
101110 charge, or
102111 (3) items included in the definition of gross
103112 receipts or sales price, purs uant to this
104113 section,
105114 b. "one nonitemized price" does not include a price that
106115 is separately identified by product on binding sales
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107143 or other supporting sales -related documentation made
108144 available to the customer in paper or electronic form
109145 including, but not limited to an invoice, bill of
110146 sale, receipt, contract, service agreement, lease
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137147 agreement, periodic notice of rates and services, ra te
138148 card, or price list,
139149 A transaction that otherwise meets the definition of a bundled
140150 transaction shall not be considere d a bundled transaction if it is:
141151 (1) the retail sale of tangible personal property and
142152 a service where the tangible personal property is
143153 essential to the use of the s ervice, and is
144154 provided exclusively in connection with the
145155 service, and the true object o f the transaction
146156 is the service,
147157 (2) the retail sale of services where one service is
148158 provided that is essential to the use or receipt
149159 of a second service and the fir st service is
150160 provided exclusively in connection with the
151161 second service and the true obj ect of the
152162 transaction is the second service,
153163 (3) a transaction that includes taxable products an d
154164 nontaxable products and the purchase price or
155165 sales price of the tax able products is de
156166 minimis. For purposes of this subdivision, "de
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157194 minimis" means the seller's purchase price or
158195 sales price of taxable products is ten percent
159196 (10%) or less of the tota l purchase price or
160197 sales price of the bundled products. Sellers
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187198 shall use either the purchase price or the sales
188199 price of the products to determine if the ta xable
189200 products are de minimis. Sellers may not use a
190201 combination of the purchase price and sales price
191202 of the products to determine if the taxable
192203 products are de minimis. Sellers shall use the
193204 full term of a service contract to determine if
194205 the taxable products are de minimis, or
195206 (4) the retail sale of exempt tangible personal
196207 property and taxable tangible personal property
197208 where:
198209 (a) the transaction includes food an d food
199210 ingredients, drugs, durable medical
200211 equipment, mobility enhancing equipment,
201212 over-the-counter drugs, prosthetic devices
202213 or medical supplies, and
203214 (b) the seller's purchase price or sales price
204215 of the taxable tangible p ersonal property is
205216 fifty percent (50%) or less of the total
206217 purchase price or sales price of the bundled
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207245 tangible personal property. Sellers may not
208246 use a combination of the purchase price and
209247 sales price of the tang ible personal
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236248 property when making the fifty percent (50%)
237249 determination for a transaction;
238250 2. "Business" means any activity engaged in or caused to be
239251 engaged in by any person with the object of gain, benefit, or
240252 advantage, either direct or indirect;
241253 3. "Commission" or "Tax Commission" means the Oklahoma Tax
242254 Commission;
243255 4. "Computer" means an electronic device that accepts
244256 information in digital or similar f orm and manipulates it for a
245257 result based on a sequence of instructions;
246258 5. "Computer software" means a set of coded instructions
247259 designed to cause a "computer" or automatic data processing
248260 equipment to perform a task;
249261 6. "Consumer" or "user" means a person to whom a taxable sale
250262 of tangible personal property is made or to whom a taxable service
251263 is furnished. "Consumer" or "user" includes all contractors to whom
252264 a taxable sale of materials, supplies, equipment, or other tangible
253265 personal property is made or to whom a taxable service is furnished
254266 to be used or consumed in the performance of any contr act;
255267 7. "Contractor" means any person who performs any improvement
256268 upon real property and who, as a necessary and incidental part of
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257296 performing such improveme nt, incorporates tangible personal property
258297 belonging to or purchased by the person into the real property being
259298 improved;
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286299 8. "Drug" means a compound, substance or pr eparation, and any
287300 component of a compound, substance or preparation:
288301 a. recognized in the official United States
289302 Pharmacopoeia, official Homeopathic Pharmacopoeia of
290303 the United States, or official National Formulary, and
291304 supplement to any of them,
292305 b. intended for use in the diagnosis, cure, mitigation,
293306 treatment, or prevention of disease, or
294307 c. intended to affect the structure or any function of
295308 the body;
296309 9. "Electronic" means relating to technology having electrical,
297310 digital, magnetic, wireless, optical, electromagnetic, or similar
298311 capabilities;
299312 10. "Established place of business " means the location at which
300313 any person regularly engages in, conducts, or operates a business in
301314 a continuous manner for any length of time, tha t is open to the
302315 public during the hours customary to such business, in which a stock
303316 of merchandise for resale is mainta ined, and which is not exempted
304317 by law from attachment, execution, or other species of forced sal e
305318 barring any satisfaction of any deli nquent tax liability accrued
306319 under the Oklahoma Sales Tax Code;
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307347 11. "Fair authority" means:
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334348 a. any county, municipality, school district, public
335349 trust or any other political subdivision of this
336350 state, or
337351 b. any not-for-profit corporation acting pursuant t o an
338352 agency, operating or manage ment agreement which has
339353 been approved or authorized by the governing body of
340354 any of the entities specified in subparagraph a of
341355 this paragraph which conduct, operate or produce a
342356 fair commonly understood to be a county, dis trict or
343357 state fair;
344358 12. a. "Gross receipts", "gross proceeds" or "sales price"
345359 means the total amount of consideration, including
346360 cash, credit, property and services, for which
347361 personal property or services are sold, leased or
348362 rented, valued in money, whe ther received in money or
349363 otherwise, without any deduction for the following:
350364 (1) the seller's cost of the property sold,
351365 (2) the cost of materials used, labor or service
352366 cost,
353367 (3) interest, losses, all costs of transp ortation to
354368 the seller, all taxes impo sed on the seller, and
355369 any other expense of the seller,
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382397 (4) charges by the seller for any services necessary
383398 to complete the sale, other than delivery and
384399 installation charges,
385400 (5) delivery charges and installation cha rges, unless
386401 separately stated on the invoice, billing or
387402 similar document given to the purchaser, and
388403 (6) credit for any trade -in.
389404 b. Such term shall not incl ude:
390405 (1) discounts, including cash, term, or coupons that
391406 are not reimbursed by a third party tha t are
392407 allowed by a seller and taken by a purchaser on a
393408 sale,
394409 (2) interest, financing, and carrying charges from
395410 credit extended on the sale of personal proper ty
396411 or services, if the amount is separately stated
397412 on the invoice, bill of sale or similar docume nt
398413 given to the purchaser, and
399414 (3) any taxes legally imposed directly on the
400415 consumer that are separately stated on the
401416 invoice, bill of sale or similar docume nt given
402417 to the purchaser.
403418 c. Such term shall include consideration received by the
404419 seller from third parties if:
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431447 (1) the seller actually receives consideration from a
432448 party other than the purchaser and the
433449 consideration is directly related to a price
434450 reduction or discount on the sale,
435451 (2) the seller has an obligation to pass the price
436452 reduction or discount through to the purchaser,
437453 (3) the amount of the consideration a ttributable to
438454 the sale is fixed and determinable by the seller
439455 at the time of the sale o f the item to the
440456 purchaser, and
441457 (4) one of the following criteria is met:
442458 (a) the purchaser presents a coupon, certificate
443459 or other documentation to the seller to
444460 claim a price reduction or discount where
445461 the coupon, certificate or documentation is
446462 authorized, distributed or granted by a
447463 third party with the understanding that the
448464 third party will reimburse any seller to
449465 whom the coupon, certificate or
450466 documentation is presented,
451467 (b) the purchaser identifies himself or herself
452468 to the seller as a member of a group or
453469 organization entitled to a price reduction
454470 or discount; provided, a "preferred
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481498 customer" card that is available to any
482499 patron does not constitute membership in
483500 such a group, or
484501 (c) the price reduction or discount is
485502 identified as a third -party price reduction
486503 or discount on the invoice received by the
487504 purchaser or on a coupon, certificate o r
488505 other documentation presented by the
489506 purchaser;
490507 13. a. "Maintaining a place of business in this state " means
491508 and shall be presumed to include:
492509 (1) (a) utilizing or maintaining in this state,
493510 directly or by subsidiary, an office,
494511 distribution house, sales house, warehouse,
495512 or other physical place of business, whether
496513 owned or operated by the vendor or any other
497514 person, other than a common carrier acting
498515 in its capacity as such, or
499516 (b) having agents operating in this state,
500517 whether the place of business or agent is
501518 within this state temporarily or permanently
502519 or whether the person or agent is authorized
503520 to do business within this state, and
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530548 (2) the presence of any person, other than a common
531549 carrier acting in its capacity as such, that has
532550 substantial nexus in this state and that:
533551 (a) sells a similar line of products as the
534552 vendor and does so under the same or a
535553 similar business name,
536554 (b) uses trademarks, service marks or trade
537555 names in this state that are the same or
538556 substantially similar to those used by th e
539557 vendor,
540558 (c) delivers, installs, asse mbles or performs
541559 maintenance services for the vendor,
542560 (d) facilitates the vendor 's delivery of
543561 property to customers in the state by
544562 allowing the vendor's customers to pick up
545563 property sold by the vendor at an office,
546564 distribution facility, warehouse, sto rage
547565 place or similar place of b usiness
548566 maintained by the person in this state, or
549567 (e) conducts any other activities in t his state
550568 that are significantly associated with the
551569 vendor's ability to establish and maintain a
552570 market in this state for the vendor's sale.
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579598 b. The presumptions in di visions (1) and (2) of
580599 subparagraph a of this paragraph may be rebutted by
581600 demonstrating that the person's activities in this
582601 state are not significantly associated with the
583602 vendor's ability to establish and maintain a marke t in
584603 this state for the vendor 's sales.
585604 c. Any ruling, agreement or contract, whether written or
586605 oral, express or implied , between a person and
587606 executive branch of this state, or any other state
588607 agency or department, s tating, agreeing or ruling that
589608 the person is not "maintaining a place of business in
590609 this state" or is not required to collect sales and
591610 use tax in this state despite the presence of a
592611 warehouse, distribution center or fulfillment center
593612 in this state that is owned or operated by the vendor
594613 or an affiliated person of the ve ndor shall be null
595614 and void unless it is specifically approved by a
596615 majority vote of each house of the Oklahoma
597616 Legislature;
598617 14. "Manufacturing" means and includes the activity of
599618 converting or conditioning tangible persona l property by changing
600619 the form, composition, or quality of character of some existing
601620 material or materials, including n atural resources, by procedures
602621 commonly regarded by the average person as manufacturing,
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629649 compounding, processing or assembling, into a material or materials
630650 with a different form or use. "Manufacturing" does not include
631651 extractive industrial activities s uch as mining, quarrying, logging,
632652 and drilling for oil, gas and water, nor oil and gas field
633653 processes, such as natural pressure reduc tion, mechanical
634654 separation, heating, cooling, dehydration and compression;
635655 15. "Manufacturing operation " means the designing,
636656 manufacturing, compounding, processing, assembling, warehousing, or
637657 preparing of articles for sale as tangible personal property . A
638658 manufacturing operation beg ins at the point where the materials
639659 enter the manufacturing site and ends at the point w here a finished
640660 product leaves the manufacturing site. "Manufacturing operation "
641661 does not include administration, sales, distribution,
642662 transportation, site constructi on, or site maintenance. Extractive
643663 activities and field processes shall not be deemed t o be a part of a
644664 manufacturing operation even when performed by a person otherwise
645665 engaged in manufacturing;
646666 16. "Manufacturing site" means a location where a manufac turing
647667 operation is conducted, including a location consisting of one or
648668 more buildings or structures in an area owned, leased, or controlled
649669 by a manufacturer;
650670 17. "Occasional sale" means:
651671 a. an isolated sale or series of s ales by a person who
652672 does not habitually engage, or hold himself out as
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679700 engaging, in the business of selling the same or
680701 similar items at retail,
681702 b. the sale of the entire operating asse ts of a business
682703 or of a separate division, branch, or identifiable
683704 segment of a business ,
684705 c. the sale of tangible personal property by an
685706 individual if:
686707 (1) the property was originally boug ht by the
687708 individual or a member of the individual's family
688709 for the personal use of the individua l or the
689710 individual's family,
690711 (2) the individual does not hold a permit issued
691712 under this code and is not required to obtain a
692713 permit as a "seller" or "retailer" as those terms
693714 are defined by law,
694715 (3) the individual does not employ an auctioneer,
695716 broker, or factor, other than an online auction,
696717 to sell the property , and
697718 (4) the total receipts from sales of the individual 's
698719 tangible personal property in a calenda r year do
699720 not exceed Three Thousand Dollars ($3,000.00),
700721 d. within the meaning of subparagraph b of this
701722 paragraph, separate division, branch, or identifiable
702723 segment of a business exists if before its sale the
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729751 income and expenses attributable to the separ ate
730752 division, branch, or segment could be separately
731753 ascertained from the books of account or rec ord,
732754 e. this section does not apply to:
733755 (1) a rental or lease of a taxable item ,
734756 (2) sales of taxable items held on consignment,
735757 (3) sales made, supervised or aided by an auctioneer,
736758 or agent or employee of an auctioneer,
737759 (4) the sale of motor vehicles, an d
738760 f. "Series of sales" means any multiple sales of tangible
739761 personal property, for a limited duration not to
740762 exceed thirty (30) consecutive days. Each individ ual
741763 sale of the multiple sales shall meet the defi nition
742764 of occasional sale as provided i n this subsection.
743765 18. "Over-the-counter drug" means a drug that contains a label
744766 that identifies the product as a drug as required by 21 C.F.R.,
745767 Section 201.66. The over-the-counter-drug label includes:
746768 a. a "Drug Facts" panel, or
747769 b. a statement of the "active ingredient(s)" with a list
748770 of those ingredients contained in the compound,
749771 substance or preparation;
750772 18. 19. "Person" means any individual, company, partnersh ip,
751773 joint venture, joint agreement, association, mutual or otherwise,
752774 limited liability company, corporation, estate, trust, business
753775
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779802 trust, receiver or trustee appointed by any state or federal court
780803 or otherwise, syndicate, this state, any county, city, municipality,
781804 school district, any other political subdivision of the state, or
782805 any group or combination acting as a unit, in the plural or singular
783806 number;
784807 19. 20. "Prescription" means an order, formula or recipe issued
785808 in any form of oral, written, elec tronic, or other means of
786809 transmission by a duly licensed "practitioner" as defined in Section
787810 1357.6 of this title;
788811 20. 21. "Prewritten computer software" means "computer
789812 software", including prewritten upgrades, which is not designed and
790813 developed by the author or other creator to the specifications of a
791814 specific purchaser. The combinin g of two or more prewritten
792815 computer software programs or prewritten portions thereof does not
793816 cause the combination to be other than prewritten computer software.
794817 Prewritten software includes software designed and developed by the
795818 author or other creator to the specifications of a specific
796819 purchaser when it is sold to a person other than the purch aser.
797820 Where a person modifies or enhances computer software of which the
798821 person is not the author or creator, the person shall be deemed to
799822 be the author or cre ator only of such person's modifications or
800823 enhancements. Prewritten software or a prewritten portion thereof
801824 that is modified or enhanced to any degree, where such modi fication
802825 or enhancement is designed and developed to the specifications of a
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829853 specific purchaser, remains prewritten software; provided, however,
830854 that where there is a reasonable, se parately stated charge or an
831855 invoice or other statement of the price given to the purchaser for
832856 such modification or enhancement, such modification or enhancemen t
833857 shall not constitute prewritten computer software;
834858 21. 22. "Repairman" means any person who performs any repair
835859 service upon tangible personal property of the consumer , whether or
836860 not the repairman, as a necessary and incidental part of performing
837861 the service, incorporates tangible personal property belonging to or
838862 purchased by the repairman into the tangible personal property being
839863 repaired;
840864 22. 23. "Sale" means the transfer of either title or possession
841865 of tangible personal property for a valuable con sideration
842866 regardless of the manner, method, instrumentality, or device by
843867 which the transfer i s accomplished in this state, or other
844868 transactions as provided by this par agraph, including but not
845869 limited to:
846870 a. the exchange, barter, lease, or rental of tan gible
847871 personal property resulting in the transfer of the
848872 title to or possession of the property ,
849873 b. the disposition for consumption or use in any business
850874 or by any person of all goods, wares, merchandise, or
851875 property which has been purchased for resale,
852876 manufacturing, or further processing,
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879904 c. the sale, gift, exchange, or other disposition of
880905 admission, dues, or fees to clubs, places of
881906 amusement, or recreational or athle tic events or for
882907 the privilege of having access to or the use of
883908 amusement, recreatio nal, athletic or entertainment
884909 facilities,
885910 d. the furnishing or rendering of services taxable u nder
886911 the Oklahoma Sales Tax Code, and
887912 e. any use of motor fuel or diesel fu el by a supplier, as
888913 defined in Section 500.3 of this title, upon which
889914 sales tax has not previously been paid, for purposes
890915 other than to propel motor vehicles over the public
891916 highways of this state. Motor fuel or diesel fuel
892917 purchased outside the state and used for purposes
893918 other than to propel motor vehicles over the public
894919 highways of this state shall not constitute a sale
895920 within the meaning of this paragraph;
896921 23. 24. "Sale for resale" means:
897922 a. a sale of tangible personal property to any purchaser
898923 who is purchasing tangible personal property for the
899924 purpose of reselling it within the geographical limits
900925 of the United States of America or its territories or
901926 possessions, in the n ormal course of business either
902927 in the form or condition in which it is pur chased or
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929955 as an attachment to or integral part of other tangible
930956 personal property,
931957 b. a sale of tangible personal property to a purchaser
932958 for the sole purpose of the renting or lea sing, within
933959 the geographical limits of the United States of
934960 America or its territories or possessions, of the
935961 tangible personal property to another person by th e
936962 purchaser, but not if incidental to the renting or
937963 leasing of real estate,
938964 c. a sale of tangible goods and products within this
939965 state if, simultaneously with the sale, the vendor
940966 issues an export bill of lading, or other
941967 documentation that the point of d elivery of such goods
942968 for use and consumption is in a foreign country and
943969 not within the territ orial confines of the United
944970 States. If the vendor is not in the business of
945971 shipping the tangible goods and products that are
946972 purchased from the vendor, the bu yer or purchaser of
947973 the tangible goods and products is responsible for
948974 providing an export bill of lading or other
949975 documentation to the vendor from whom the tangible
950976 goods and products were purchased showing that the
951977 point of delivery of such goods for use and
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9781005 consumption is a foreign country and not within the
9791006 territorial confines of the United Sta tes, or
9801007 d. a sales of any carrier access services, right of
9811008 access services, telecommunications services to be
9821009 resold, or telecommunications used in the subseque nt
9831010 provision of, use as a component part of, or
9841011 integrated into, end-to-end telecommunications
9851012 service;
9861013 24. 25. "Tangible personal property " means personal property
9871014 that can be seen, weighed, measured, felt, or touched or that is in
9881015 any other manner perce ptible to the senses. "Tangible personal
9891016 property" includes electricity, water, gas, steam and prewritten
9901017 computer software. This definition shall be applicable only fo r
9911018 purposes of the Oklahoma Sales Tax Code;
9921019 25. 26. "Taxpayer" means any person liable to pay a tax imposed
9931020 by the Oklahoma Sales Tax Code;
9941021 26. 27. "Tax period" or "taxable period" means the calendar
9951022 period or the taxpayer 's fiscal period for which a taxp ayer has
9961023 obtained a permit from the Tax Commission to use a fiscal period in
9971024 lieu of a calendar period;
9981025 27. 28. "Tax remitter" means any person required to collect,
9991026 report, or remit the tax imposed by the Oklahoma Sales Tax Code. A
10001027 tax remitter who fails , for any reason, to collect, report, or remit
10011028 the tax shall be considered a taxpayer for purposes of assessment,
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10281056 collection, and enforcement of the tax imposed by the Oklahoma Sale s
10291057 Tax Code; and
10301058 28. 29. "Vendor" means:
10311059 a. any person making sales of tang ible personal property
10321060 or services in this state, the gross receipts or gross
10331061 proceeds from which are taxed by the Oklahoma Sales
10341062 Tax Code,
10351063 b. any person maintaining a place of busi ness in this
10361064 state and making sales of tangible personal property
10371065 or services, whether at the place of business or
10381066 elsewhere, to persons within this state, the g ross
10391067 receipts or gross proceeds from which are taxed by the
10401068 Oklahoma Sales Tax Code,
10411069 c. any person who solicits business by employees,
10421070 independent contractors, agents, or other
10431071 representatives in this state, and thereby makes sales
10441072 to persons within this s tate of tangible personal
10451073 property or services, the gross receipts or gross
10461074 proceeds from which are taxed by the Oklahoma Sales
10471075 Tax Code, or
10481076 d. any person, pursuant to an agreement with the person
10491077 with an ownership interest in or title to tangible
10501078 personal property, who has been entrusted with the
10511079 possession of any such property and has the power to
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10781107 designate who is to obtain title, to physically
10791108 transfer possession of, or otherwise make sales of the
10801109 property.
10811110 SECTION 2. AMENDATORY 68 O.S. 20 21, Section 1356, as
10821111 last amended by Section 1, Chapter 394, O.S.L. 2022 (68 O.S. Supp.
10831112 2022, Section 1356), is amended to read as f ollows:
10841113 Section 1356. Exemptions - Governmental and nonprofit entities.
10851114 There are hereby specifically exempted from the tax levied by
10861115 Section 1350 et seq. of this title:
10871116 1. Sale of tangible personal property or services to the United
10881117 States government or to the State of Oklahoma, any political
10891118 subdivision of this state or any age ncy of a political subdivision
10901119 of this state; provided, all sales to contractors in connection with
10911120 the performance of any contract wit h the United States government,
10921121 State of Oklahoma or any of its political subdivisions shall not be
10931122 exempted from the tax levied by Section 1350 et seq. of this title,
10941123 except as hereinafter provided;
10951124 2. Sales of property to agents appointed by or under co ntract
10961125 with agencies or instrumentalities of the United States government
10971126 if ownership and possession of such property tr ansfers immediately
10981127 to the United States govern ment;
10991128 3. Sales of property to agents appointed by or under contract
11001129 with a political subdivision of this state if the sale of such
11011130 property is associat ed with the development of a qualified federal
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11281158 facility, as provided in the Oklahoma Federal Facilities Development
11291159 Act, and if ownership and possession of such property transfers
11301160 immediately to the political subdivision or the state;
11311161 4. Sales made direct ly by county, district or state fair
11321162 authorities of this state, upon the premises of the fair authority,
11331163 for the sole benefit of the fair authority or sales of admission
11341164 tickets to such fairs or fair events at any location in the state
11351165 authorized by county , district or state fair authorities; provided,
11361166 the exemption provided by this paragraph for admission t ickets to
11371167 fair events shall apply only to any portion of the admission price
11381168 that is retained by or distributed to the fair authorit y. As used
11391169 in this paragraph, "fair event" shall be limited to an event held on
11401170 the premises of the fair authority in conju nction with and during
11411171 the time period of a county, district or state fair;
11421172 5. Sale of food in cafeterias or lunchrooms of elementa ry
11431173 schools, high schools, colleges or universities which are operated
11441174 primarily for teachers and pupils and are not operated primarily for
11451175 the public or for profit;
11461176 6. Dues paid to fraternal, religious, civic, c haritable or
11471177 educational societies or organi zations by regular m embers thereof,
11481178 provided, such societies or organizations operate under what is
11491179 commonly termed the lodg e plan or system, and provided such
11501180 societies or organizations do not operate for a prof it which inures
11511181 to the benefit of any indivi dual member or membe rs thereof to the
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11781209 exclusion of other members and dues pai d monthly or annually to
11791210 privately owned scient ific and educational libraries by members
11801211 sharing the use of services rendered by such l ibraries with students
11811212 interested in the stu dy of geology, petro leum engineering or related
11821213 subjects;
11831214 7. Sale of tangible personal property or services to or by
11841215 churches, except sales made in the course of business for profit or
11851216 savings, competing with ot her persons engaged in the same or a
11861217 similar business or sale of tangible personal property or services
11871218 by an organization exempt from federal income tax pursuant to
11881219 Section 501(c)(3) of the Internal Revenue Code of 1986, as amended,
11891220 made on behalf of or a t the request of a church or churches if the
11901221 sale of such property is conducted not more than once each calendar
11911222 year for a period not to exceed three (3) days by the o rganization
11921223 and proceeds from the sale of such property are used by the church
11931224 or churches or by the organization for charitable pur poses;
11941225 8. The amount of proceeds received from the sale of admission
11951226 tickets which is separately stated on the ticket of ad mission for
11961227 the repayment of money borrowed by any accredited state-supported
11971228 college or university or any public trust of which a c ounty in this
11981229 state is the beneficiary, for the purpose of constructing or
11991230 enlarging any facility to be used for the staging of an athletic
12001231 event, a theatrical production, or any other form of entertainment,
12011232 edification or cultural cultivation to which ent ry is gained with a
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12281260 paid admission ticket. Such facilities include, but are not limited
12291261 to, athletic fields, athletic stadi ums, field houses, amphitheaters
12301262 and theaters. To be eligible for this sales tax exempt ion, the
12311263 amount separately stated on the adm ission ticket shall be a
12321264 surcharge which is imposed, collected and used for t he sole purpose
12331265 of servicing or aiding in the s ervicing of debt incurred by the
12341266 college or university to effect the capital improvement s
12351267 hereinbefore described;
12361268 9. Sales of tangible personal propert y or services to the
12371269 council organizations or similar sta te supervisory organizations of
12381270 the Boy Scouts of America, Girl Scouts of U.S.A. and Camp Fire USA;
12391271 10. Sale of tangible personal prop erty or services to any
12401272 county, municipality , rural water distri ct, public school district,
12411273 city-county library system, t he institutions of The Oklahoma State
12421274 System of Higher Education, the Grand River Dam Authority, the
12431275 Northeast Oklahoma Public Faciliti es Authority, the Oklahoma
12441276 Municipal Power Authority, City of Tu lsa-Rogers County Port
12451277 Authority, Muskogee City-County Port Authority, the Oklahoma
12461278 Department of Vetera ns Affairs, the Broken Bow Economic Development
12471279 Authority, Ardmore Development Authority , Durant Industrial
12481280 Authority, Oklahoma Ordn ance Works Authority , Central Oklahoma
12491281 Master Conservancy District, Arbuckle Master Conservancy District,
12501282 Fort Cobb Master Conservancy District, Foss Reservoir Master
12511283 Conservancy District, Mountain Park Master Co nservancy District,
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12781311 Waurika Lake Master Cons ervancy District and the Office of
12791312 Management and Enterprise Services only wh en carrying out a public
12801313 construction contract on behalf of the Oklahoma Department of
12811314 Veterans Affairs, and effective July 1, 2022, th e University
12821315 Hospitals Trust, or to any pers on with whom any of the above-named
12831316 subdivisions or agencies of this state ha s duly entered into a
12841317 public contract pursuant to law, necessary for carrying out such
12851318 public contract or to any subcontractor to such a public contract.
12861319 Any person making purcha ses on behalf of suc h subdivision or agency
12871320 of this state shall certify, in w riting, on the copy of the invoice
12881321 or sales ticket to be retained by the vendor that the purchases are
12891322 made for and on behalf of such s ubdivision or agency of this state
12901323 and set out the name of such public subdivision or agency. Any
12911324 person who wrongfully or erroneously certifies that purchases are
12921325 for any of the above-named subdivisions or agencies of this state or
12931326 who otherwise violates this section shall be guilty of a misdemean or
12941327 and upon conviction thereof shall be fined an amount equal to double
12951328 the amount of sales tax involved or incarcerated for not more than
12961329 sixty (60) days or both;
12971330 11. Sales of tangible personal property or serv ices to private
12981331 institutions of higher educa tion and private ele mentary and
12991332 secondary institutions of education accredite d by the State
13001333 Department of Education or regis tered by the State Board of
13011334 Education for purposes of participating in federal programs or
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13281362 accredited as defined by the Oklahoma Sta te Regents for Highe r
13291363 Education which are exempt from taxation pursuant to th e provisions
13301364 of the Internal Revenue Code, 26 U .S.C., Section 501(c)(3) including
13311365 materials, supplies and equipment used in the constru ction and
13321366 improvement of buildings and other structures owned by the
13331367 institutions and operated for educational purposes.
13341368 Any person, firm, agency or entity making purch ases on behalf of
13351369 any institution, agency or subdivision in this state, shall certify
13361370 in writing, on the copy of the invoice or sale s ticket the nature of
13371371 the purchases, and violation of this paragraph shall b e a
13381372 misdemeanor as set forth in paragraph 10 of this section;
13391373 12. Tuition and educational fees paid to private institutions
13401374 of higher education and private elementary and seconda ry
13411375 institutions of education accredited by the State Department of
13421376 Education or registered by the State Board of Education f or purposes
13431377 of participating in federal programs or accredited as defined by the
13441378 Oklahoma State Regents for Higher Education which a re exempt from
13451379 taxation pursuant to the provisions of the Internal Revenue Co de, 26
13461380 U.S.C., Section 501(c)(3);
13471381 13. a. Sales of tangible personal property made by:
13481382 (1) a public school,
13491383 (2) a private school offerin g instruction for grade
13501384 levels kindergarten through twelfth grad e,
13511385 (3) a public school district,
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13781413 (4) a public or private school board,
13791414 (5) a public or private school st udent group or
13801415 organization,
13811416 (6) a parent-teacher association or organization
13821417 other than as specified in subparagraph b of this
13831418 paragraph, or
13841419 (7) public or private school personnel for purposes
13851420 of raising funds for the benefit of a public or
13861421 private school, public school district, public or
13871422 private school board or public or private school
13881423 student group or organization, or
13891424 b. Sales of tangible personal property m ade by or to
13901425 nonprofit parent-teacher associations or organizations
13911426 exempt from taxation pursuant to the provisions of the
13921427 Internal Revenue Code, 26 U.S.C., Section 501(c)(3),
13931428 nonprofit local public or private school foundations
13941429 which solicit money or prop erty in the name of any
13951430 public or private school o r public school district.
13961431 The exemption provide d by this paragraph for sales made by a
13971432 public or private school shall be limited to tho se public or private
13981433 schools accredited by t he State Department of Educ ation or
13991434 registered by the State Board of Educatio n for purposes of
14001435 participating in federal prog rams. Sale of tangible personal
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14271463 property in this paragraph shall include sale of admiss ion tickets
14281464 and concessions at athletic even ts;
14291465 14. Sales of tangible personal property by:
14301466 a. local 4-H clubs,
14311467 b. county, regional or state 4-H councils,
14321468 c. county, regional or state 4-H committees,
14331469 d. 4-H leader associations,
14341470 e. county, regional or stat e 4-H foundations, and
14351471 f. authorized 4-H camps and training centers.
14361472 The exemption provided by this paragraph shall be li mited to
14371473 sales for the purpose of raising funds for the benefit of such
14381474 organizations. Sale of tangible personal property exempted by this
14391475 paragraph shall include sale of admissi on tickets;
14401476 15. The first Seventy-five Thousand Dollars ($75,000.00) each
14411477 year from sale of tickets and concessions at athl etic events by each
14421478 organization exempt from taxation pursuant to the provisions of the
14431479 Internal Revenue Code, 26 U.S.C., Section 50 1(c)(4);
14441480 16. Sales of tangible personal property or services to any
14451481 person with whom the Oklahoma Tourism and Recreation De partment has
14461482 entered into a public contract and which is necessary for carrying
14471483 out such contract to assist the Department in the de velopment and
14481484 production of advertising, promotion, publicity and public rela tions
14491485 programs;
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14761513 17. Sales of tangible personal property or services to fire
14771514 departments organized pursuant to Section 592 of Title 18 of the
14781515 Oklahoma Statutes which items are to be used for the purposes of the
14791516 fire department. Any person making purchases on behalf of any such
14801517 fire department shall ce rtify, in writing, on the copy of the
14811518 invoice or sales ticket to be retained by the vend or that the
14821519 purchases are made for and on be half of such fire departmen t and set
14831520 out the name of such fire department. A ny person who wrongfully or
14841521 erroneously certifies that the purchases are for any such fire
14851522 department or who otherwise violates the pro visions of this section
14861523 shall be deemed guil ty of a misdemeanor and upo n conviction thereof,
14871524 shall be fined an amount equ al to double the amount of sales tax
14881525 involved or incarcerated for not more than sixty (60) days, or both;
14891526 18. Complimentary or free ti ckets for admission to places of
14901527 amusement, sports, entertainment, exhi bition, display or other
14911528 recreational events or ac tivities which are issued through a box
14921529 office or other entity which is operated by a state institution of
14931530 higher education with instit utional employees or by a municipality
14941531 with municipal employees;
14951532 19. The first Fifteen Thousand Dollars ($15,000.00) eac h year
14961533 from sales of tangible personal property by fire departments
14971534 organized pursuant to Titles 11, 18, or 19 of the Oklahoma Statutes
14981535 for the purposes of raising funds for the b enefit of the fire
14991536 department. Fire departments selling tangible personal pr operty for
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15261564 the purposes of raising funds shall be limited to no more than six
15271565 (6) days each year to raise such funds in order to receiv e the
15281566 exemption granted by this paragraph;
15291567 20. Sales of tangible perso nal property or services to any Boys
15301568 & Girls Clubs of America affiliate in this state which is no t
15311569 affiliated with the Salvation Army and which is exempt from taxation
15321570 pursuant to the provisions of the Internal Revenue Code, 26 U .S.C.,
15331571 Section 501(c)(3);
15341572 21. Sales of tangible personal property or service s to any
15351573 organization, which takes court -adjudicated juveniles for purposes
15361574 of rehabilitation, and which is exempt from taxation pursua nt to the
15371575 provisions of the Internal Revenue Code, 26 U.S.C., Section
15381576 501(c)(3), provided that at least fifty percent (50 %) of the
15391577 juveniles served by such organization are court adjudicated and the
15401578 organization receives state funds in an amount less than ten percent
15411579 (10%) of the annual budget of th e organization;
15421580 22. Sales of tangible personal property or services to:
15431581 a. any health center as defined in Section 254b of Title
15441582 42 of the United States Code,
15451583 b. any clinic receiving disbursements of state monie s
15461584 from the Indigent Health Care Revolving Fu nd pursuant
15471585 to the provisions of Section 66 of Title 56 of the
15481586 Oklahoma Statutes,
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15751614 c. any community-based health center which meets all of
15761615 the following criteria:
15771616 (1) provides primary care services at no cost to t he
15781617 recipient, and
15791618 (2) is exempt from taxatio n pursuant to the
15801619 provisions of Section 501(c)(3) of the Internal
15811620 Revenue Code, 26 U.S.C., Section 501(c)(3), and
15821621 d. any community mental health center as defined in
15831622 Section 3-302 of Title 43A of the Oklahoma Sta tutes;
15841623 23. Dues or fees including free or c omplimentary dues or fees
15851624 which have a value equivalent to the charge that co uld have
15861625 otherwise been made, to YMCAs, YWCAs o r municipally-owned recreation
15871626 centers for the use of facilities and programs;
15881627 24. The first Fifteen Thousand Dollars ($15,000.00) each year
15891628 from sales of tangible personal property or services to or by a
15901629 cultural organization established to sponsor and p romote
15911630 educational, charitable and cultural events for disadvantaged
15921631 children, and which organization is exempt from taxation pursua nt to
15931632 the provisions of the Internal Revenue Code, 26 U.S.C., Section
15941633 501(c)(3);
15951634 25. Sales of tangible personal property or services to museums
15961635 or other entities which have been accredited by the American
15971636 Association of Museums. Any person making purchas es on behalf of
15981637 any such museum or other entity shall certify, in writing, on the
15991638
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16251665 copy of the invoice or sales ticket to be retained by the vendor
16261666 that the purchases are made for and on behalf of such museum or
16271667 other entity and set out the name of such mus eum or other entity.
16281668 Any person who wrongfully or erroneously certifies that the
16291669 purchases are for any such museum or other entity or who otherwise
16301670 violates the provisions of this paragraph shall be deemed guilt y of
16311671 a misdemeanor and, upon conviction ther eof, shall be fined an amou nt
16321672 equal to double the amount of sales tax involve d or incarcerated for
16331673 not more than sixty (60) days, or by both such fine and
16341674 incarceration;
16351675 26. Sales of tickets for admission by any museum accredited by
16361676 the American Associati on of Museums. In order to be eligible for
16371677 the exemption provided by this pa ragraph, an amount equivalent to
16381678 the amount of the tax which would otherwise be required to be
16391679 collected pursuant to the provisions of Section 1350 et seq. of this
16401680 title shall be separately stated on the ad mission ticket and shall
16411681 be collected and used for the sole purpose of servicing or aiding in
16421682 the servicing of debt incurred by the museum to effect the
16431683 construction, enlarging or renov ation of any facility to be used for
16441684 entertainment, edification or cult ural cultivation to which entry is
16451685 gained with a paid admission ticket;
16461686 27. Sales of tangible pe rsonal property or services occurring
16471687 on or after June 1, 1995, to children's homes which are supported or
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16741715 sponsored by one or more churches, members of which serve as
16751716 trustees of the home;
16761717 28. Sales of tangible personal property or services to the
16771718 organization known as the Disabled American Veterans, Department of
16781719 Oklahoma, Inc., and subord inate chapters thereof;
16791720 29. Sales of tangib le personal property or ser vices to youth
16801721 camps which are supported or sponso red by one or more churches,
16811722 members of which serve as trustees of the organization;
16821723 30. a. Until July 1, 2022, transfer of tangible pe rsonal
16831724 property made pursuant to Section 322 6 of Title 63 of
16841725 the Oklahoma Statutes by the University Hospitals
16851726 Trust, and
16861727 b. Effective July 1, 2022, transfer of tangibl e personal
16871728 property or services to or by:
16881729 (1) the University Hospitals Trust created pur suant
16891730 to Section 3224 of Title 63 of the Okl ahoma
16901731 Statutes, or
16911732 (2) nonprofit entities which are exempt from taxation
16921733 pursuant to the provisions of the Internal
16931734 Revenue Code of the United States, 26 U.S.C.,
16941735 Section 501(c)(3), which have entered into a
16951736 joint operating agreement with the University
16961737 Hospitals Trust;
16971738
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17231765 31. Sales of tangible personal property or services to a
17241766 municipality, county or school district pursuant to a lease or
17251767 lease-purchase agreement executed between the vendor and a
17261768 municipality, county or school district. A copy of the lease or
17271769 lease-purchase agreement shall be retained by the vendor;
17281770 32. Sales of tangible personal property or services to any
17291771 spaceport user, as defined in the Oklahoma Space Industry
17301772 Development Act;
17311773 33. The sale, use, storage, consumption or distribution in this
17321774 state, whether by the importer, exporter or another person, of any
17331775 satellite or any associated launch vehicle including components of,
17341776 and parts and motors for, any such satellite or launch vehicle,
17351777 imported or caused to be imported into this state fo r the purpose of
17361778 export by means of launching into space. This exemption pro vided by
17371779 this paragraph shall not be affected b y:
17381780 a. the destruction in whole or in part of the satellite
17391781 or launch vehicle,
17401782 b. the failure of a launch to occur or be successful, or
17411783 c. the absence of any tr ansfer or title to, or possession
17421784 of, the satellite or launch vehicle after launch;
17431785 34. The sale, lease, use, storage, consumption or distribution
17441786 in this state of any space facility, space propulsion system or
17451787 space vehicle, satellite or station of any k ind possessing space
17461788 flight capacity including com ponents thereof;
17471789
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17731816 35. The sale, lease, use, sto rage, consumption or distribution
17741817 in this state of tangible personal property, placed on or used
17751818 aboard any space facility, space pr opulsion system or space ve hicle,
17761819 satellite, or station possessing space flig ht capacity, which is
17771820 launched into space, irre spective of whether such tangible property
17781821 is returned to this state for subsequent use, storage, or
17791822 consumption in any manner;
17801823 36. The sale, lease, use, stor age, consumption or distribution
17811824 in this state of tangible personal property meeting the definiti on
17821825 of "section 38 property" as defined in Sections 48(a)(1)(A) and
17831826 (B)(i) of the Interna l Revenue Code of 1986, that is an integral
17841827 part of and used primarily in support of space flight; however,
17851828 section 38 property used in support of space flight shall no t
17861829 include general office equipment, any boat, mobile home, motor
17871830 vehicle or other vehicl e of a class or type required to be
17881831 registered, licensed, titled or doc umented in this state or by the
17891832 United States government, or any other property not specifically
17901833 suited to supporting space activity. The term "in support of space
17911834 flight", for purposes of this paragraph, means the altering,
17921835 monitoring, controlling, regul ating, adjusting, servicing or
17931836 repairing of any space facility, space propulsion systems or space
17941837 vehicle, satellite or station possessing space flight capacity
17951838 including the components thereof;
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18221866 37. The purchase or lease of mach inery and equipment for use at
18231867 a fixed location in this state, which is used exclusively in the
18241868 manufacturing, processing, c ompounding or producing of any space
18251869 facility, space propulsion system or space vehicle, satellite or
18261870 station of any kind possessing space flight capacity. Pr ovided, the
18271871 exemption provided for in this paragra ph shall not be allowed unless
18281872 the purchaser or lessee signs an affidavit stating that the item or
18291873 items to be exempted are for the exc lusive use designated herein.
18301874 Any person furnishing a false affidavit to the vendor for the
18311875 purpose of evading payment o f any tax imposed by Section 1354 of
18321876 this title shall be subject to the penalties provided by law. As
18331877 used in this paragraph, "machinery and equipment" means "section 38
18341878 property" as defined in Sections 48 (a)(1)(A) and (B)(i) of the
18351879 Internal Revenue Code of 1986, which is used as an integral part of
18361880 the manufacturing, processing, compounding or producing of items of
18371881 tangible personal pro perty. Such term includes parts and
18381882 accessories only to the extent tha t the exemption thereof is
18391883 consistent with the pro visions of this paragraph;
18401884 38. The amount of a surcharge or any other amount which is
18411885 separately stated on an admission ticket which i s imposed, collected
18421886 and used for the sole p urpose of constructing, rem odeling or
18431887 enlarging facilities of a public trust having a municipality or
18441888 county as its sole ben eficiary;
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18711916 39. Sales of tangible personal property or services which are
18721917 directly used in or for the benefit of a state park in this state,
18731918 which are made to an organization which is exempt from taxation
18741919 pursuant to the provisions of the Internal Revenue C ode, 26 U.S.C.,
18751920 Section 501(c)(3) and which is organized primarily for the purpose
18761921 of supporting one or more state parks located in this state;
18771922 40. The sale, lease or use of parking privileges by an
18781923 institution of The Oklahoma State System of Higher Educa tion;
18791924 41. Sales of tangible personal property or services for use on
18801925 campus or school construction projects for the benefit of
18811926 institutions of The Oklahoma St ate System of Higher Education,
18821927 private institutions of higher education accredited by the Oklaho ma
18831928 State Regents for Higher Education or any public school or school
18841929 district when such projects are financed by or through the use of
18851930 nonprofit entities which are exempt from taxation pursuant to the
18861931 provisions of the Internal Revenue Code, 26 U.S.C., Sec tion
18871932 501(c)(3);
18881933 42. Sales of tangible personal property or services by an
18891934 organization which is exempt from taxation pursuant to th e
18901935 provisions of the Interna l Revenue Code, 26 U.S.C., Section
18911936 501(c)(3), in the course of conducting a national championship
18921937 sports event, but only if all or a portion of the payment in
18931938 exchange therefor would qu alify as the receipt of a qualified
18941939 sponsorship payment described in In ternal Revenue Code, 26 U.S.C.,
18951940
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19211967 Section 513(i). Sales exempted pursuant to this paragraph shall be
19221968 exempt from all Oklahoma sales, use, excise and gross receipts
19231969 taxes;
19241970 43. Sales of tangible personal property or services to or by an
19251971 organization which:
19261972 a. is exempt from taxation pursuant to the provisio ns of
19271973 the Internal Revenue Code, 26 U.S.C., Sec tion
19281974 501(c)(3),
19291975 b. is affiliated with a comprehensive university within
19301976 The Oklahoma State System of Higher Education, and
19311977 c. has been organized primarily for the purpose of
19321978 providing education and teacher tra ining and
19331979 conducting events relating to robotic s;
19341980 44. The first Fifteen Thousand Dollars ($15,000.00) each year
19351981 from sales of tangible personal property to or by youth athletic
19361982 teams which are part of an a thletic organization exempt from
19371983 taxation pursuant to the provisions of the Internal Revenue Code , 26
19381984 U.S.C., Section 501(c)(4), for the purposes of raising funds for the
19391985 benefit of the team;
19401986 45. Sales of tickets for admission t o a collegiate athletic
19411987 event that is held in a facility owned or operated by a municipality
19421988 or a public trust of which the municipality is the sole beneficiary
19431989 and that actually determines or is part of a tourna ment or
19441990
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19702017 tournament process for determining a conference tournament
19712018 championship, a conference championship, or a national championship;
19722019 46. Sales of tangible personal property or services to or by an
19732020 organization which is exempt from taxation pursuant to the
19742021 provisions of the Internal Revenue Code, 26 U.S.C., Section
19752022 501(c)(3) and is operating the Oklahoma City National Mem orial and
19762023 Museum, an affiliate of the National Park System;
19772024 47. Sales of tangible personal property or services to
19782025 organizations which are exempt from federal taxation pursuant t o the
19792026 provisions of Section 501(c)(3) of the Internal Revenue Code, 26
19802027 U.S.C., Section 501(c)(3), the memberships of which a re limited to
19812028 honorably discharged veterans, and which furnish financial support
19822029 to area veterans' organizations to be used for the purpose of
19832030 constructing a memorial or museum;
19842031 48. Sales of tangible personal property or services on or after
19852032 January 1, 2003, to an organization which is exempt from taxation
19862033 pursuant to the provisions of the I nternal Revenue Code, 26 U.S.C.,
19872034 Section 501(c)(3) that is expending mo nies received from a private
19882035 foundation grant in c onjunction with expenditures of local sales tax
19892036 revenue to construct a local public library;
19902037 49. Sales of tangible personal property o r services to a state
19912038 that borders this stat e or any political subdivis ion of that state,
19922039 but only to the extent that the other state or political subdivision
19932040
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20192067 exempts or does not impose a tax on similar sales of items to this
20202068 state or a political subdivisi on of this state;
20212069 50. Effective July 1, 200 5, sales of tangible person al property
20222070 or services to the Career Technology S tudent Organizations under the
20232071 direction and supervision of the Oklahoma Department of Career and
20242072 Technology Education;
20252073 51. Sales of tangible personal property to a public trust
20262074 having either a single city , town or county or multiple cities,
20272075 towns or counties or combination thereof as beneficiary or
20282076 beneficiaries or a nonprofit organization which is exempt from
20292077 taxation pursuant to the p rovisions of the Internal Revenue Code, 26
20302078 U.S.C., Section 501(c)(3) fo r the purpose of constructing
20312079 improvements to or e xpanding a hospital or nursing home owned and
20322080 operated by any such public trust or nonprofit entity prior to July
20332081 1, 2008, in counties with a population of less than one hundred
20342082 thousand (100,000) persons, according to the most recent Federal
20352083 Decennial Census. As used in this paragraph, "constructing
20362084 improvements to or expanding" shall not mean any expense for routine
20372085 maintenance or general repairs and shall require a project cost of
20382086 at least One Hundred Th ousand Dollars ($100,000.00). For purposes
20392087 of this paragraph, sales made to a contractor or subc ontractor that
20402088 enters into a contractual relationship with a public trust or
20412089 nonprofit entity as described by this paragraph shall b e considered
20422090 sales made to the public trust or nonprofit entity. The exempti on
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20692118 authorized by this paragraph shall be admini stered in the form of a
20702119 refund from the sales tax revenues apportioned pursuant to Secti on
20712120 1353 of this title and the vendor shall b e required to collect the
20722121 sales tax otherwise applicable to the transaction. The purchaser
20732122 may apply for a refund of the sa les tax paid in the manner
20742123 prescribed by this paragraph. Within thirty (30) days after the end
20752124 of each fiscal year, any purchaser t hat is entitled to make
20762125 application for a refund based upon the exempt treatm ent authorized
20772126 by this paragraph may file an ap plication for refund of the sales
20782127 taxes paid during such preceding fiscal year. The Tax Commission
20792128 shall prescribe a form for purpo ses of making the applicati on for
20802129 refund. The Tax Commission shall determine whether or not the total
20812130 amount of sales tax e xemptions claimed by all purchasers is equal to
20822131 or less than Six Hundred Fifty Thousand Dollars ($650,000.00). If
20832132 such claims are less than or equal to that a mount, the Tax
20842133 Commission shall make refunds to th e purchasers in the full amount
20852134 of the documented and verified sales tax amounts. If such claims by
20862135 all purchasers are in excess of Si x Hundred Fifty Thousand Dollars
20872136 ($650,000.00), the Tax Commission shal l determine the amount of each
20882137 purchaser's claim, the total amount of all claims by all purchaser s,
20892138 and the percentage each purchaser's claim amount bears to the total.
20902139 The resulting percentage determined for each purchaser shal l be
20912140 multiplied by Six Hund red Fifty Thousand Dollars ($650,000.00) to
20922141 determine the amount of refundable sales tax to be pa id to each
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21192169 purchaser. The pro rata refund amount shall be the only method to
21202170 recover sales taxes paid during the preceding fiscal y ear and no
21212171 balance of any sales taxes paid on a pro rata basis shall be the
21222172 subject of any subsequent refund claim pursuant to this paragraph;
21232173 52. Effective July 1, 2006, sales of tangible personal property
21242174 or services to any organization which assists, t rains, educates, and
21252175 provides housing for physically and mentally handicapped persons and
21262176 which is exempt from taxation purs uant to the provisions of the
21272177 Internal Revenue Code, 26 U.S.C., Section 501(c)(3) and th at
21282178 receives at least eighty -five percent (85%) of its annual budget
21292179 from state or federal funds. In order to receive the benefit of the
21302180 exemption authorized by this pa ragraph, the taxpayer shall be
21312181 required to make payment of the applicable sales tax at t he time of
21322182 sale to the vendor in the manner otherwise required by law.
21332183 Notwithstanding any other provision of the Oklaho ma Uniform Tax
21342184 Procedure Code to the contrary, the taxpayer shall be authorized to
21352185 file a claim for refund of sales taxes paid that qua lify for the
21362186 exemption authorized by this pa ragraph for a period of one (1) year
21372187 after the date of the sale transaction. The taxpayer shall be
21382188 required to provide docu mentation as may be prescribed by the
21392189 Oklahoma Tax Commission in support of the refund c laim. The total
21402190 amount of sales tax qualify ing for exempt treatment pu rsuant to this
21412191 paragraph shall not exceed One Hund red Seventy-five Thousand Dollars
21422192 ($175,000.00) each fiscal year. Claims for refund shall be
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21692220 processed in the order in which such clai ms are received by the
21702221 Oklahoma Tax Commissi on. If a claim otherwise t imely filed exceeds
21712222 the total amount of refunds pa yable for a fiscal year, such claim
21722223 shall be barred;
21732224 53. The first Two Thousand Dollars ($2,000.00) each year of
21742225 sales of tangible per sonal property or services to, by, or for th e
21752226 benefit of a qualified ne ighborhood watch organization that is
21762227 endorsed or supported by or working directly with a law enf orcement
21772228 agency with jurisdiction in the area in which the neighborhood watch
21782229 organization is located. As used in this paragraph, "qualified
21792230 neighborhood watch organization" means an organization that is a
21802231 not-for-profit corporation under the laws of the State of Oklahoma
21812232 that was created to help prevent criminal activity in an area
21822233 through community involvement and interaction with l ocal law
21832234 enforcement and which is one of the first two thousand organizations
21842235 which makes application to the Oklahoma Tax Co mmission for the
21852236 exemption after March 29, 2006;
21862237 54. Sales of tangible personal propert y to a nonprofit
21872238 organization, exempt from t axation pursuant to the pro visions of the
21882239 Internal Revenue Code, 26 U.S.C., S ection 501(c)(3), organized
21892240 primarily for the purpose of providing services to homeless persons
21902241 during the day and located in a metropo litan area with a population
21912242 in excess of five hundred thousand (500,00 0) persons according to
21922243 the latest Federal Decenni al Census. The exemption authorized by
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22192271 this paragraph shall be applicable to sales of tangible personal
22202272 property to a qualified entity occurring on or after January 1,
22212273 2005;
22222274 55. Sales of tangible personal property or services to or by an
22232275 organization which is exempt from taxation pursuant to the
22242276 provisions of the Internal Revenue Code, 26 U.S.C., Section
22252277 501(c)(3) for events the princip al purpose of which is to provide
22262278 funding for the preservation of wetla nds and habitat for wild ducks;
22272279 56. Sales of tangible personal property or services to or by an
22282280 organization which is exempt from taxation pursuant to the
22292281 provisions of the Internal Re venue Code, 26 U.S.C., Section
22302282 501(c)(3) for events the principal purpo se of which is to provide
22312283 funding for the preserva tion and conservation of wild turkeys;
22322284 57. Sales of tangible personal property or services to an
22332285 organization which:
22342286 a. is exempt from taxation pursuant to the provisions of
22352287 the Internal Revenue Code, 26 U .S.C., Section
22362288 501(c)(3), and
22372289 b. is part of a network of community-based, autonomous
22382290 member organizations that meets the following
22392291 criteria:
22402292 (1) serves people with workplace disadvantag es and
22412293 disabilities by providing job trainin g and
22422294
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22682321 employment services, as well as job placement
22692322 opportunities and post -employment support,
22702323 (2) has locations in the Unit ed States and at least
22712324 twenty other countries,
22722325 (3) collects donated clothing and househo ld goods to
22732326 sell in retail stores and provid es contract labor
22742327 services to business and government, and
22752328 (4) provides documentation to the Oklahoma Tax
22762329 Commission that over seventy-five percent (75%)
22772330 of its revenues are channeled into employment,
22782331 job training and placement programs and other
22792332 critical community services;
22802333 58. Sales of tickets made on or after September 21, 2005 , and
22812334 complimentary or free tickets for admissi on issued on or after
22822335 September 21, 2005, which have a value equivalent to the charge th at
22832336 would have otherwise been made, for admis sion to a professional
22842337 athletic event in which a team in the National Basketb all
22852338 Association is a participant, which is held in a facility owned or
22862339 operated by a municipality, a county or a public trust of which a
22872340 municipality or a county is the sole benef iciary, and sales of
22882341 tickets made on or after July 1, 2007, and complimentary or free
22892342 tickets for admission issued on or aft er July 1, 2007, which have a
22902343 value equivalent to the charge that would have otherwise b een made,
22912344 for admission to a professional at hletic event in which a tea m in
22922345
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23182372 the National Hockey League is a participant, which is held in a
23192373 facility owned or operated b y a municipality, a county or a public
23202374 trust of which a municipality or a county is the sole beneficiary;
23212375 59. Sales of tickets for admission and complimentary or free
23222376 tickets for admission which have a value equivalent to the charge
23232377 that would have otherw ise been made to a professional sporting event
23242378 involving ice hockey, baseball, basketbal l, football or arena
23252379 football, or soccer. A s used in this paragraph, "professional
23262380 sporting event" means an organized at hletic competition between
23272381 teams that are membe rs of an organized league or association with
23282382 centralized management, other than a natio nal league or national
23292383 association, that imp oses requirements for parti cipation in the
23302384 league upon the teams, the individ ual athletes or both, and which
23312385 uses a salary structure to compensate the athletes;
23322386 60. Sales of tickets for admission to an annual ev ent sponsored
23332387 by an educational and charitab le organization of women wh ich is
23342388 exempt from taxation pursuant to the provis ions of the Internal
23352389 Revenue Code, 26 U.S.C., S ection 501(c)(3) and has as its mission
23362390 promoting volunteerism, developing the potential of women and
23372391 improving the community throug h the effective action and leadership
23382392 of trained volunteers;
23392393 61. Sales of tangible personal property or services to an
23402394 organization, which is exempt from taxation pursuant to the
23412395 provisions of the Internal Reven ue Code, 26 U.S.C., Section
23422396
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23682423 501(c)(3), and which is itself a member of an organization which is
23692424 exempt from taxation purs uant to the provisions of the Internal
23702425 Revenue Code, 26 U.S.C., Section 501(c)(3), if the membership
23712426 organization is primarily engaged in advancing the purposes of its
23722427 member organizations through fundraisi ng, public awareness or other
23732428 efforts for the bene fit of its member organizations, and if the
23742429 member organization is primarily engaged either in providing
23752430 educational services and progr ams concerning health -related diseases
23762431 and conditions to individuals su ffering from such health-related
23772432 diseases and conditions or their caregivers and family members o r
23782433 support to such individuals, or in health-related research as to
23792434 such diseases and con ditions, or both. In order to qualify for t he
23802435 exemption authorized by this paragraph, the member nonprofit
23812436 organization shall be required to provide proof to the Oklah oma Tax
23822437 Commission of its membership status in the membership organization;
23832438 62. Sales of tangible personal property or services to or by an
23842439 organization which is part of a national volunteer women's service
23852440 organization dedicated to promoting patriotism, preserving American
23862441 history and securing better education for children and which has at
23872442 least 168,000 members in 3,000 chapters acro ss the United States;
23882443 63. Sales of tangible personal property or services to or by a
23892444 YWCA or YMCA organization which is par t of a national nonprofit
23902445 community service organization working to meet the health and social
23912446 service needs of its members across t he United States;
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24182474 64. Sales of tangible personal property or services to or by a
24192475 veteran's organization which is exempt fro m taxation pursuant to the
24202476 provisions of the Internal Revenue Code, 26 U.S.C., Section
24212477 501(c)(19) and which is known as the Veterans of Foreign Wars of the
24222478 United States, Oklahoma Chapters;
24232479 65. Sales of boxes of food by a church or by an organization,
24242480 which is exempt from taxation pursuant to the provisions of the
24252481 Internal Revenue Code, 26 U .S.C., Section 501(c)(3). To qualify
24262482 under the provisions of this para graph, the organization must be
24272483 organized for the primary purpose of feeding needy individuals or to
24282484 encourage volunteer service by requiring such service in order to
24292485 purchase food. These boxes shall only contain edible staple f ood
24302486 items;
24312487 66. Sales of tangible personal property or services to any
24322488 person with whom a church has duly entered into a con struction
24332489 contract, necessary for carrying out such contract or to any
24342490 subcontractor to such a construction contract;
24352491 67. Sales of tangible personal property or services used
24362492 exclusively for charitable or edu cational purposes, to or by an
24372493 organization which:
24382494 a. is exempt from taxation pursuant to the provisions of
24392495 the Internal Revenue Code, 26 U.S.C., Section
24402496 501(c)(3),
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24672524 b. has filed a Not-for-Profit Certificate of
24682525 Incorporation in this state, and
24692526 c. is organized for the purpose of:
24702527 (1) providing training a nd education to
24712528 developmentally disabled individuals,
24722529 (2) educating the community about the rights,
24732530 abilities and strengths of developmentally
24742531 disabled individuals, and
24752532 (3) promoting unity among developmentall y disabled
24762533 individuals in their community and g eographic
24772534 area;
24782535 68. Sales of tangible personal property or services to any
24792536 organization which is a shelter for abused , neglected, or abandoned
24802537 children and which is exempt from taxation pursuant to the
24812538 provisions of the Internal Revenue Code, 26 U.S.C., S ection
24822539 501(c)(3); provided, until July 1, 2008, such exemption shall apply
24832540 only to eligible shelters for children from birth to age twelve (12)
24842541 and after July 1, 2008, such exemption shall apply to eligible
24852542 shelters for children from birth to age eighteen (18);
24862543 69. Sales of tangible personal property or services to a child
24872544 care center which is licensed pursuant to the Ok lahoma Child Care
24882545 Facilities Licensing Ac t and which:
24892546
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25152573 a. possesses a 3-star rating from the Department of Human
25162574 Services Reaching for the Stars Program or a national
25172575 accreditation, and
25182576 b. allows on-site universal prekindergart en education to
25192577 be provided to four-year-old children through a
25202578 contractual agreement with any public school or school
25212579 district.
25222580 For the purposes of this paragraph, sal es made to any person,
25232581 firm, agency or entity that has entered previously into a
25242582 contractual relationship with a child care center for construction
25252583 and improvement of buildings and other structures owned by th e child
25262584 care center and operated for educationa l purposes shall be
25272585 considered sales made to a child care center. Any such person,
25282586 firm, agency or entity making purc hases on behalf of a child care
25292587 center shall certify, in writing, on the copy of the invoic e or
25302588 sales ticket the nature of the purchase. Any such person, or person
25312589 acting on behalf of a firm, agency or entity making purchases on
25322590 behalf of a child care cen ter in violation of this paragraph shall
25332591 be guilty of a misdemeanor and upon conviction the reof shall be
25342592 fined an amount equal to double t he amount of sales tax involved or
25352593 incarcerated for not more than sixty (60) days or bot h;
25362594 70. a. Sales of tangible pe rsonal property to a service
25372595 organization of mothers who have children who are
25382596 serving or who have served in the military, which
25392597
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25652624 service organization is exempt from taxation pursuant
25662625 to the provisions of the Internal Revenue C ode, 26
25672626 U.S.C., Section 501(c) (19) and which is known as the
25682627 Blue Star Mothers of America, Inc. The exemption
25692628 provided by this paragraph shall only apply to the
25702629 purchase of tangible personal property actually sent
25712630 to United States military personnel overs eas who are
25722631 serving in a combat zone and not to any other tangible
25732632 personal property purchased by the organization.
25742633 Provided, this exemption shall not apply to any sal es
25752634 tax levied by a city, town, county, or any other
25762635 jurisdiction in this state.
25772636 b. The exemption authorized by this pa ragraph shall be
25782637 administered in the form of a refund from the sales
25792638 tax revenues apportion ed pursuant to Section 1353 of
25802639 this title, and the vendor shall be required to
25812640 collect the sales tax otherwise applicable to the
25822641 transaction. The purchaser may appl y for a refund of
25832642 the state sales tax pai d in the manner prescribed by
25842643 this paragraph. Wit hin sixty (60) days after the end
25852644 of each calendar quarter, any purchaser that is
25862645 entitled to make application for a refund based upon
25872646 the exempt treatment authorize d by this paragraph may
25882647 file an application for refund of the state sales
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26152675 taxes paid during such preceding calendar quarter.
26162676 The Tax Commission shall prescribe a form for purposes
26172677 of making the application for refund.
26182678 c. A purchaser who applies for a refu nd pursuant to this
26192679 paragraph shall certi fy that the items were actually
26202680 sent to military personnel overseas in a combat zone.
26212681 Any purchaser that applies for a refund for the
26222682 purchase of items that are not authorized for
26232683 exemption under this paragraph sha ll be subject to a
26242684 penalty in the amount of Five Hundred Dollars
26252685 ($500.00);
26262686 71. Sales of food and snack items to or by an organization
26272687 which is exempt from taxation pursuant to the provisions of the
26282688 Internal Revenue Code, 26 U.S.C., Section 501(c)(3), who se primary
26292689 and principal purpose is provi ding funding for scholarships in the
26302690 medical field;
26312691 72. Sales of tangible personal property or s ervices for use
26322692 solely on construction projects for organizations which are exempt
26332693 from taxation pursuant to the provi sions of the Internal Revenue
26342694 Code, 26 U.S.C., Section 501(c)(3) and whose purpose is provi ding
26352695 end-of-life care and access to hospice ser vices to low-income
26362696 individuals who live in a facility owned by the organization. The
26372697 exemption provided by this para graph applies to sales to the
26382698 organization as well as to sales to any person with whom the
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26652726 organization has duly entered into a constructi on contract,
26662727 necessary for carrying out such contract or to any subcontractor to
26672728 such a construction contract. Any pe rson making purchases on behalf
26682729 of such organization shall certify, in writing, on the copy of the
26692730 invoice or sales ticket to be retained by the vendor that the
26702731 purchases are made for and on behalf of such organization and set
26712732 out the name of such organiza tion. Any person who wrongfully or
26722733 erroneously certifies that purchases are for any of the above-named
26732734 organizations or who otherwise vio lates this section shall be guilty
26742735 of a misdemeanor and upon conviction thereof shall be fined an
26752736 amount equal to doub le the amount of sales tax involved or
26762737 incarcerated for not more than sixty (60) days or bo th;
26772738 73. Sales of tickets for admission to even ts held by
26782739 organizations exempt from taxation pursuant to the provisions of the
26792740 Internal Revenue Code, 26 U.S.C., Sect ion 501(c)(3) that are
26802741 organized for the purpose of supporting general hospitals licensed
26812742 by the State Department of Health;
26822743 74. Sales of tangible personal property or services:
26832744 a. to a foundation which is exempt from taxatio n pursuant
26842745 to the provisions of the Internal Revenue Code, 26
26852746 U.S.C., Section 501(c)(3) and which raises tax-
26862747 deductible contributions in support of a wide range of
26872748 firearms-related public interest activities of the
26882749 National Rifle Association of America and other
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27152777 organizations that defe nd and foster Second Amendment
27162778 rights, and
27172779 b. to or by a grassroots fundraising program for sales
27182780 related to events to raise funds for a f oundation
27192781 meeting the qualifications of subparagraph a of this
27202782 paragraph;
27212783 75. Sales by an organization or entity whic h is exempt from
27222784 taxation pursuant to the provisions of the Internal Revenue Code, 26
27232785 U.S.C., Section 501(c)(3) which are related to a fun draising event
27242786 sponsored by the organization or entity when the event does not
27252787 exceed any five (5) consecutive days an d when the sales are not in
27262788 the organization's or the entity's regular course of business.
27272789 Provided, the exemption provided in this parag raph shall be limited
27282790 to tickets sold for admittance to the fundraising event and items
27292791 which were donated to the orga nization or entity for sale at the
27302792 event;
27312793 76. Effective November 1, 2017, sales of tangibl e personal
27322794 property or services to an organizat ion which is exempt from
27332795 taxation pursuant to the provisions of the Internal Revenue Cod e, 26
27342796 U.S.C., Section 501(c)(3 ) and operates as a collaborative model
27352797 which connects community agencies in one location t o serve
27362798 individuals and families affected by vi olence and where victims have
27372799 access to services and advocacy at no cost to the victim;
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27642827 77. Effective July 1, 2018, s ales of tangible personal property
27652828 or services to or by an association which is exempt from taxation
27662829 pursuant to the provisions of the Int ernal Revenue Code, 26 U.S.C.,
27672830 Section 501(c)(19) and which is known as the National Gua rd
27682831 Association of Oklahoma;
27692832 78. Effective July 1, 2018, sales of tangi ble personal property
27702833 or services to or by an asso ciation which is exempt from taxation
27712834 pursuant to the provisions of the Internal Revenue Code, 26 U.S.C.,
27722835 Section 501(c)(4) and which i s known as the Marine Corps Le ague of
27732836 Oklahoma;
27742837 79. Sales of tangible personal property or services to the
27752838 American Legion, whether the purchase is made by the entity
27762839 chartered by the United States Congress or is an entity organized
27772840 under the laws of this or another state pursuant to the authority of
27782841 the national American Le gion organization;
27792842 80. Sales of tangible personal property or services to or by an
27802843 organization which is:
27812844 a. exempt from taxation pursuant to the provisions of the
27822845 Internal Revenue Cod e, 26 U.S.C., Section 501(c)(3 ),
27832846 b. verified with a letter from the MIT Fab Foundation as
27842847 an official member of the Fab L ab Network in
27852848 compliance with the Fab Charter, and
27862849 c. able to provide documentation that its primary and
27872850 principal purpose is to provid e community access to
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28142878 advanced 21st century manufacturing and digital
28152879 fabrication tools for science, technology,
28162880 engineering, art and math (STEAM) learning skills,
28172881 developing inventions, creating and sustaining
28182882 businesses and producing personalized product s;
28192883 81. Effective November 1, 2021, sales of tangible personal
28202884 property or services used solely for construction and remo deling
28212885 projects to an organization which is exe mpt from taxation pursuant
28222886 to the provisions of the Internal Revenue Code, 26 U.S.C., Se ction
28232887 501(c)(3), and which mee ts the following requirements:
28242888 a. its primary purpose is to construct or remodel and
28252889 sell affordable housing and provide homeownership
28262890 education to residents of Oklahoma that have an income
28272891 that is below one hundred percent (1 00%) of the Family
28282892 Median Income guidelines as defined by the U.S.
28292893 Department of Housing and Urban Development,
28302894 b. it conducts its activities in a manner that serves
28312895 public or charitable purposes, rather than commercial
28322896 purposes,
28332897 c. it receives funding and revenue and charges fees in a
28342898 manner that does not incentivize it or its employees
28352899 to act other than in the best interes ts of its
28362900 clients, and
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28632928 d. it compensates its em ployees in a manner that does not
28642929 incentivize employees to act other than in the best
28652930 interests of its clients;
28662931 82. Effective Novem ber 1, 2021, sales of tangible personal
28672932 property or services to a nonprofit e ntity, organized pursuant to
28682933 Oklahoma law before January 1, 2022, exempt from federal income
28692934 taxation pursuant to Section 501(c) of the Internal Revenue Code of
28702935 1986, as amended, the principal functions of which are to provide
28712936 assistance to natural persons following a disaster, with program
28722937 emphasis on repair or restoration to single-family residential
28732938 dwellings or the construction of a r eplacement single-family
28742939 residential dwelling. As used in this paragraph, "disaster" means
28752940 damage to property with or wi thout accompanying injury to persons
28762941 from heavy rain, high winds, tornadic winds, drought, wildfire,
28772942 snow, ice, geologic disturbances, explosions, chemical accidents or
28782943 spills and other events causing damage to property on a large scale.
28792944 For purposes of this paragraph, an entity that expended at least
28802945 seventy-five percent (75%) of its funds on the restoration to
28812946 single-family housing following a disaster including related general
28822947 and administrative expenses, shall be eligible for the exemption
28832948 authorized by this paragraph;
28842949 83. Effective November 1, 20 21, through December 31, 2024,
28852950 sales of tangible personal property or services to a muse um that:
28862951
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29122978 a. operates as a part of an organiz ation which is exempt
29132979 from taxation pursuant to the provisions of the
29142980 Internal Revenue Code, 26 U.S.C., Section 501(c)(3),
29152981 b. is not accredited by the American Alliance of Museums,
29162982 and
29172983 c. operates on an annual bu dget of less than One Million
29182984 Dollars ($1,000,000.00);
29192985 84. Until July 1, 2022, sales of tangible personal property or
29202986 services for use in a clinical practice or medica l facility operated
29212987 by an organization which is exempt from taxation pursuant to the
29222988 provisions of the Internal Revenue Code of the United States, 26
29232989 U.S.C., Section 501(c)(3), and which has entered into a joi nt
29242990 operating agreement with the University Hosp itals Trust created
29252991 pursuant to Section 3224 of Title 63 of the Oklahoma Statutes. The
29262992 exemption provided by this paragraph shall b e limited to the
29272993 purchase of tangible personal property and services for use in
29282994 clinical practices or medical facilities acq uired or leased by the
29292995 organization from the University Hospitals Authority, University
29302996 Hospitals Trust, or the University of Oklaho ma on or after June 1,
29312997 2021; and
29322998 85. Sales of tangible personal property or services to a
29332999 nonprofit entity, organized pursu ant to Oklahoma law before January
29343000 1, 2019, exempt from federal income taxation pursuant to Section
29353001 501(c) of the Internal Revenue C ode of 1986, as amended, the
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29623029 principal functions of which are to provide assi stance to natural
29633030 persons following a disaster, with program emphasis on repair or
29643031 restoration to single-family residential dwellings o r the
29653032 construction of a replacement single -family residential dwelling.
29663033 For purposes of this paragraph, an entity operat ed exclusively for
29673034 charitable and educational p urposes through the coordination of
29683035 volunteers for the disaster recovery of homes (as de rived from Part
29693036 III, Statement of Program Se rvices, of Internal Revenue Service Form
29703037 990) and offers its services free of charge to disaster survivors
29713038 statewide who are low income with no or limited means of recovery on
29723039 their own for the restoration to sin gle-family housing following a
29733040 disaster including related general and administrative expenses,
29743041 shall be eligible for the exemption authorized by this paragraph.
29753042 The exemption provided by this paragraph shall only be applicable to
29763043 sales made on or after th e effective date of this act. As used in
29773044 this paragraph, "disaster" means damage to property with or without
29783045 accompanying injury to persons from heavy rain, high winds , tornadic
29793046 winds, drought, wildfire, snow, ice, geologic disturbances,
29803047 explosions, chemical accidents or spills and other events cau sing
29813048 damage to property on a large scale; and
29823049 86. Occasional sales.
29833050 SECTION 3. This act shall become effective July 1, 2023.
29843051 SECTION 4. It being immediately necessary for the preservation
29853052 of the public peace, health or safety, an emergency is h ereby
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30123080 declared to exist, by reason whereof this ac t shall take effect and
30133081 be in full force from a nd after its passage and approval.
3014-Passed the House of Representatives the 13th day of March, 2023.
3015-
3016-
3017-
3018-
3019- Presiding Officer of the House
3020- of Representatives
3021-
3022-
3023-Passed the Senate the ___ day of __________, 2023.
3024-
3025-
3026-
3027-
3028- Presiding Officer of the Senate
3029-
3030-
3082+
3083+COMMITTEE REPORT BY: COMMITTEE ON APPROPRIATIONS AND BUDGET, dated
3084+03/02/2023 - DO PASS, As Amended and Coauthored.