Oklahoma 2023 Regular Session

Oklahoma Senate Bill SB382 Compare Versions

Version 1 (Old)

Version 2 (New)

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3		-	SB382 HFLR Page 1
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29		-	HOUSE OF REPRESENTATIVES - FLOOR VERSION
30		-
31		-	STATE OF OKLAHOMA
32		-
33		-	1st Session of the 59th Legislature (2023)
	3	+	ENGR. S. B. NO. 382 Page 1 1
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35	28		ENGROSSED SENATE
36	29		BILL NO. 382 By: Garvin of the Senate
37	30
38	31		and
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40		-	Roe ~~and Fugate~~ of the House
	33	+	Roe of the House
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45	38		An Act relating to feminine hygiene products;
46	39		defining terms; creating the Feminine Hygiene
47	40		Program; directing the State Department of Health to
48	41		administer program; requiring the provision of
49	42		certain grants to local h ealth departments; stating
50	43		purpose of grants; stipulating grant application
51	44		process; authorizing local health departments to
52	45		partner with certain entities; requiring
53	46		determination from Department bas ed on certain
54	47		metrics; directing promulgation of rules; c reating
55	48		the Feminine Hygiene Program Revolving Fund; stating
56	49		sources of funds; providing for expenditures from
57	50		fund; amending 68 O.S. 2021, Section 1353, as last
58	51		amended by Section 3, Chapter 412, O. S.L. 2022 (68
59	52		O.S. Supp. 2022, Section 1353), which relat es to
60	53		sales tax apportionment; providing apportionment to
61	54		Feminine Hygiene Program Revolving Fund; amending 68
62	55		O.S. 2021, Section 1356, as last amended by Section
63	56		1, Chapter 394, O.S.L. 2022 (68 O.S. Supp. 2022,
64	57		Section 1356), which relates to sales tax ex emption;
65	58		providing exemption for feminine hygiene products;
66	59		requiring exemption administered in the form of a
67	60		refund; authorizing purchaser to apply for refund
68	61		within certain period; requiring furnis hment of
69	62		certain receipts; directing the Oklahoma Tax
70	63		Commission to prescribe form; updating statutory
71	64		language and reference; defining term; providing for
72	65		codification; and providing an effective date.
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77		-	SB382 HFLR Page 2
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103	70		BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
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	72	+	ENGR. S. B. NO. 382 Page 2 1
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104	97		SECTION 1. NEW LAW A new section of la w to be codified
105	98		in the Oklahoma Statutes as Section 1-228 of Title 63, unless there
106	99		is created a duplication in numb ering, reads as follows:
107	100		A. As used in this section:
108	101		1. “Feminine hygiene products” means tampons, panty liners,
109	102		menstrual cups, sanitary napkins, and other products designed for
110	103		feminine hygiene in connection with the huma n menstrual cycle; and
111	104		2. “Local health department” means a county department of
112	105		health, a cooperative department of health, a district department of
113	106		health, or a city-county health department .
114	107		B. There is hereby created the Feminine Hygiene Program. The
115	108		State Department of Health shall administer the Feminine Hygiene
116	109		Program to provide grants to local health departments for the
117	110		purpose of providing feminine hygiene products to women.
118	111		C. Local health departments may apply to the State Department
119	112		of Health for available funds. The application shall be on a form
120	113		provided by the Depa rtment and shall contain information including
121	114		but not limited to the items the local health department plans to
122	115		purchase, the needs of the population the local health department
123	116		intends to serve, and any entities the local health department plans
124	117		to partner with to distribute feminine hygiene products.
125	118		D. For the distribution of feminine hygi ene products, local
126	119		health departments may partner with public schools, institutions of
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128		-	SB382 HFLR Page 3
129		-	BOLD FACE denotes Committee Amendments. 1
	121	+	ENGR. S. B. NO. 382 Page 3 1
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154	146		higher education, career tech centers, and nonprofit organizations
155	147		that are solely organized in this state.
156	148		E. The State Department of Health shall determine grant
157	149		application approvals and grant amounts based on a measure of the
158	150		needs of the population the local health department intends to
159	151		serve. The Department shall determine a measure of needs by
160	152		analyzing information on the population to be served including but
161	153		not limited to health statistics, income levels, employment
162	154		statistics, or rates of domestic crime.
163	155		F. The State Commissioner of Health shall promulgate rules to
164	156		administer the provisions of this sections.
165	157		SECTION 2. NEW LAW A new section of law to be codified
166	158		in the Oklahoma Statutes as Section 1-228.1 of Title 63, unless
167	159		there is created a duplication in numbering, reads as follows:
168	160		There is hereby created in the State Treasury a revolving fund
169	161		for the State Department of Health, to be designated the “Feminine
170	162		Hygiene Program Revolving Fund”. The fund shall be a continuing
171	163		fund, not subject to fiscal year limitations, and shall consist of
172	164		all monies received by the State Department of Health from
173	165		appropriations of the Legislature, federal grants or funds, and
174	166		sales tax apportionments pursuant to Section 1353 of Title 68 of the
175	167		Oklahoma Statutes designated for deposit in this fund . All monies
176	168		accruing to the credit of the fund are hereby appropriated and shal l
177	169		be budgeted and expended to administer and provide grants pursuant
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179		-	SB382 HFLR Page 4
180		-	BOLD FACE denotes Committee Amendments. 1
	171	+	ENGR. S. B. NO. 382 Page 4 1
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205	196		to the Feminine Hygiene Program created in Section 1 of this act.
206	197		Expenditures from the fund shall be made upon warrants issued by the
207	198		State Treasurer against claims filed as prescribed by law with the
208	199		Director of the Office of Management and Enterprise Services for
209	200		approval and payment.
210	201		SECTION 3. AMENDATORY 68 O.S. 2021, Section 1353, as
211	202		last amended by Section 3, Chapter 412, O.S.L. 2022 (68 O.S. Supp.
212	203		2022, Section 1353), is amended to read as follows:
213	204		Section 1353. A. It is hereby declared to be the purpose of
214	205		the Oklahoma Sales Tax Code to provide funds for the financing of
215	206		the program provided for by the Oklahoma Social Security Act and to
216	207		provide revenues for the support of the functions of the state
217	208		government of Oklahoma, and for this purpose it is hereby expressly
218	209		provided that, revenues derived pursuant to the provis ions of the
219	210		Oklahoma Sales Tax Code, subject to the apportionment requirements
220	211		for the Oklahoma Tax Commission and Office of Management and
221	212		Enterprise Services Joint Computer Enhancement Fund provided by
222	213		Section 265 of this title, shall be apportioned as f ollows:
223	214		1. Except as provided in subsections C and D of this section,
224	215		the following amounts shall be paid to the State Treasurer to be
225	216		placed to the credit of the General Revenue Fund to be paid out
226	217		pursuant to direct appropriation by the Legislature:
227	218		Fiscal Year Amount
228	219		FY 2003 and FY 2004 86.04%
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230		-	SB382 HFLR Page 5
231		-	BOLD FACE denotes Committee Amendments. 1
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256	246		FY 2005 85.83%
257	247		FY 2006 85.54%
258	248		FY 2007 85.04%
259	249		FY 2008 through FY 2022 83.61%
260	250		FY 2023 through FY 2027 83.36%
261	251		FY 2028 and each fiscal year thereafter 83.61%;
262	252		2. The following amounts shall be paid to the State Treas urer
263	253		to be placed to the credit of the Education Reform Revolving Fund of
264	254		the State Department of Education:
265	255		a. for FY 2003, FY 2004 and FY 2005, ten and forty-two
266	256		one-hundredths percent (10.42%),
267	257		b. for FY 2006 through FY 2020, ten and forty-six one-
268	258		hundredths percent (10.46%),
269	259		c. for FY 2021:
270	260		(1) for the month beginning July 1, 2020, through the
271	261		month ending August 31, 2020, ten and forty-six
272	262		one-hundredths percent (10.46%), and
273	263		(2) for the month beginning September 1, 2020,
274	264		through the month ending June 30, 2021, eleven
275	265		and ninety-six one-hundredths percent (11.96%),
276	266		d. for FY 2022 and each fiscal year thereafter, ten and
277	267		forty-six one-hundredths percent (10.46%);
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279		-	SB382 HFLR Page 6
280		-	BOLD FACE denotes Committee Amendments. 1
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305	294		3. The following amounts shall be paid to the State Treasurer
306	295		to be placed to the credit of the Teachers’ Retirement System
307	296		Dedicated Revenue Revolving Fund:
308	297		Fiscal Year Amount
309	298		FY 2003 and FY 2004 3.54%
310	299		FY 2005 3.75%
311	300		FY 2006 4.0%
312	301		FY 2007 4.5%
313	302		FY 2008 through FY 2020 5.0%
314	303		FY 2021:
315	304		a. for the month beginning July
316	305		1, 2020, through the month
317	306		ending August 31, 2020 5.0%
318	307		b. for the month beginning
319	308		September 1, 2020, through
320	309		the month ending June 30,
321	310		2021 3.5%
322	311		FY 2022 5.0%
323	312		FY 2023 through FY 2027 5.25%
324	313		FY 2028 and each fiscal year thereafter 5.0%;
325	314		4. a. except as otherwise provided in subparagraph b of this
326	315		paragraph, for the fiscal year beginning July 1, 2022,
327	316		and for each fiscal year thereafter, eighty-seven one-
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329		-	SB382 HFLR Page 7
330		-	BOLD FACE denotes Committee Amendments. 1
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355	343		hundredths percent (0.87%) shall be paid to the State
356	344		Treasurer to be further apportioned as follows:
357	345		(1) twenty-four percent (24%) shall be placed to the
358	346		credit of the Oklahoma Tourism Promotion
359	347		Revolving Fund, but in no event shall such
360	348		apportionment exceed Five Million Dollars
361	349		($5,000,000.00) in any fisc al year,
362	350		(2) forty-four percent (44%) shall be placed to the
363	351		credit of the Oklahoma Tourism Capital
364	352		Improvement Revolving Fund, but in no event shall
365	353		such apportionment exceed Nine Million Dollars
366	354		($9,000,000.00) in any fiscal year, and
367	355		(3) thirty-two percent (32%) shall be placed to th e
368	356		credit of the Oklahoma Route 66 Commission
369	357		Revolving Fund, but in no event shall such
370	358		apportionment exceed Six Million Six Hundred
371	359		Thousand Dollars ($6,600,000.00) in any fiscal
372	360		year, and
373	361		b. any amounts which exceed the limitations of
374	362		subparagraph a of this paragraph shall be placed to
375	363		the credit of the General Rev enue Fund; and
376	364		5. For the fiscal year beginning July 1, 2015, and for each
377	365		fiscal year thereafter, six one-hundredths percent (0.06%) shall be
378	366		placed to the credit of the Oklahoma Historical Society Capital
379	367
380		-	SB382 HFLR Page 8
381		-	BOLD FACE denotes Committee Amendments. 1
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406	393		Improvement and Operations Revolving Fund, but in no event shall
407	394		such apportionment exceed the total amount apportioned pursuant to
408	395		this paragraph for the fiscal year ending on June 30, 2015. Any
409	396		amounts which exceed the limitations of this paragraph shall be
410	397		placed to the credit of the General Revenu e Fund.
411	398		B. Provided, for the fiscal year beginning July 1, 2007, and
412	399		every fiscal year thereafter, an amount of revenue shall be
413	400		apportioned to each municipality or county which levies a sales tax
414	401		subject to the provisions of Section 1357.10 of this titl e and
415	402		subsection F of Section 2701 of this title equal to the amount of
416	403		sales tax revenue of such municipality or county exempted by the
417	404		provisions of Section 1357.10 of this title and subsection F of
418	405		Section 2701 of this title. The Oklahoma Tax Commissio n shall
419	406		promulgate and adopt rules necessary to implement the provisions of
420	407		this subsection.
421	408		C. From the monies that would otherwise be apportioned to the
422	409		General Revenue Fund pursuant to subsection A of this section, there
423	410		shall be apportioned the follo wing amounts:
424	411		1. For the month ending August 31, 2019:
425	412		a. Nine Million Six Hundred Thousand Dollars
426	413		($9,600,000.00) to the credit of the State Highway
427	414		Construction and Maintenance Fund created in Section
428	415		1501 of Title 69 of the Oklahoma Statutes, and
429	416
430		-	SB382 HFLR Page 9
431		-	BOLD FACE denotes Committee Amendments. 1
	417	+	ENGR. S. B. NO. 382 Page 9 1
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456	442		b. Two Million Dollars ($2,000,000.00) to the credit of
457	443		the Oklahoma Railroad Maintenance Revolving Fund
458	444		created in Section 309 of Title 66 of the Oklahoma
459	445		Statutes;
460	446		2. For the month ending September 30, 2019:
461	447		a. Twenty Million Dollars ($20,000,000.00) to the credit
462	448		of the State Highway Construction and Maintenance Fund
463	449		created in Section 1501 of Title 69 of the Oklahoma
464	450		Statutes, and
465	451		b. Two Million Dollars ($2,000,000.00) to the credit of
466	452		the Oklahoma Railroad Maintenance Revolving Fund
467	453		created in Section 309 of Title 66 of the Oklahoma
468	454		Statutes;
469	455		3. For the month ending October 31, 2019:
470	456		a. Twenty Million Dollars ($20,000,000.00) to the credit
471	457		of the State Highway Construction and Maintenance Fund
472	458		created in Section 1501 of Title 69 of the Oklahoma
473	459		Statutes, and
474	460		b. Two Million Dollars ($2,000,000.00) to the credit of
475	461		the Oklahoma Railroad Maintenance Revolving Fund
476	462		created in Section 309 of Title 66 of the Oklahoma
477	463		Statutes;
478	464		4. For the month ending November 30, 2019:
479	465
480		-	SB382 HFLR Page 10
481		-	BOLD FACE denotes Committee Amendments. 1
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506	491		a. Twenty Million Dollars ($20,000,000.00) to the credit
507	492		of the State Highway Construction and Maintenance Fund
508	493		created in Section 1501 of Title 69 of the Oklahoma
509	494		Statutes, and
510	495		b. Two Million Dollars ($2,000,000.00) to the credit of
511	496		the Oklahoma Railroad Maintenance Revolving Fund
512	497		created in Section 309 of Title 66 of the Oklahoma
513	498		Statutes; and
514	499		5. For the month ending December 31, 2019:
515	500		a. Twenty Million Dollars ($20,000,000.00) to the credit
516	501		of the State Highway Construction and Maintenance Fund
517	502		created in Section 1501 of Title 69 of the Oklahoma
518	503		Statutes, and
519	504		b. Two Million Dollars ($2,000,000.00) to the credit of
520	505		the Oklahoma Railroad Maintenance Revolving Fund
521	506		created in Section 309 of Title 66 of the Oklahoma
522	507		Statutes.
523	508		D. For fiscal year 2023, and each subsequent fiscal year,
524	509		before any other apportionment otherwise required by this section is
525	510		made to the General Revenue Fund, there shall be apportioned to the
526	511		State Public Common School Building Equalization Fund an amount, if
527	512		any, as required pursuant to Section 3-104 of Title 70 of the
528	513		Oklahoma Statutes, not to exceed the state sales tax generated by
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530		-	SB382 HFLR Page 11
531		-	BOLD FACE denotes Committee Amendments. 1
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556	540		medical marijuana sales in the preceding fiscal year as reported by
557	541		the Oklahoma Tax Commission.
558	542		E. For fiscal year 2025 and each subsequent fiscal year, before
559	543		any other apportionment otherwise required by this section is made
560	544		to the General Revenue Fund, there shall be apporti oned One Million
561	545		Dollars ($1,000,000.00) to the Feminine Hygiene Program Revolving
562	546		Fund created in Section 2 of thi s act.
563	547		SECTION 4. AMENDATORY 68 O.S. 2021, Section 1356, as
564	548		last amended by Section 1, Chapter 394, O.S.L. 2022 (68 O.S. Supp.
565	549		2022, Section 1356), is amended to read as follows:
566	550		Section 1356. Exemptions - Governmental and nonp rofit entities.
567	551		There are hereby specifically exempted from the tax levied by
568	552		Section 1350 et seq. of this title:
569	553		1. Sale of tangible personal property or services to the United
570	554		States government or to the State of Oklahoma this state, any
571	555		political subdivision of this state, or any agency of a political
572	556		subdivision of this state; pr ovided, all sales to contractors in
573	557		connection with the performance of any contract wit h the United
574	558		States government, State of Oklahoma this state, or any of its
575	559		political subdivisions shall not be exempted f rom the tax levied by
576	560		Section 1350 et seq. of t his title, except as hereinafter provided;
577	561		2. Sales of property to agents appointed by or under contract
578	562		with agencies or instrumentalities of the Unit ed States government
579	563
580		-	SB382 HFLR Page 12
581		-	BOLD FACE denotes Committee Amendments. 1
	564	+	ENGR. S. B. NO. 382 Page 12 1
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606	589		if ownership and possession of such property transfers immediately
607	590		to the United States government;
608	591		3. Sales of property to agents appointed by or under contract
609	592		with a political subdivision of this state if the sale of such
610	593		property is associated with the development of a qualified federal
611	594		facility, as provided in the Oklahoma Federal Facilities Development
612	595		Act, and if ownership and possession of such property transfers
613	596		immediately to the political subdivision or the state;
614	597		4. Sales made directly by county , district, or state fair
615	598		authorities of this state, upon the premises of the fair authority,
616	599		for the sole benefit of the fair authority or sales of admission
617	600		tickets to such fairs or fair events at any location in the state
618	601		authorized by county, district , or state fair authorities; provid ed,
619	602		the exemption provided by this paragraph fo r admission tickets to
620	603		fair events shall apply only to any portion of the admission pri ce
621	604		that is retained by or distributed to the fair authority . As used
622	605		in this paragraph, “fair event” shall be limited to an event held on
623	606		the premises of the fair autho rity in conjunction with and during
624	607		the time period of a county, district, or state fair;
625	608		5. Sale of food in cafeterias or lunchrooms of elementary
626	609		schools, high schools, coll eges, or universities which are o perated
627	610		primarily for teachers and pupils and are not operated primarily for
628	611		the public or for profit;
629	612
630		-	SB382 HFLR Page 13
631		-	BOLD FACE denotes Committee Amendments. 1
	613	+	ENGR. S. B. NO. 382 Page 13 1
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655	637
656	638		6. Dues paid to fraternal, rel igious, civic, charitable, or
657	639		educational societies or organizatio ns by regular members t hereof,
658	640		provided, such societies or organizations operate under what is
659	641		commonly termed the lodge plan or system, and provided such
660	642		societies or organizations do not o perate for a profit which inures
661	643		to the benefit of any individual member or members there of to the
662	644		exclusion of other memb ers and dues paid monthly or annually to
663	645		privately owned scientific and educational libraries by members
664	646		sharing the use of services r endered by such libraries with students
665	647		interested in the study of geology, petroleum eng ineering, or
666	648		related subjects;
667	649		7. Sale of tangible personal property or services to or by
668	650		churches, except sales made in the course of business for profit or
669	651		savings, competing with other persons engaged in the same, or a
670	652		similar business or sale of tangi ble personal property or services
671	653		by an organization exempt from federal income tax pursuant to
672	654		Section 501(c)(3) of the Internal Revenue Code of 1986, as amended,
673	655		made on behalf of or at t he request of a church or churches if the
674	656		sale of such property is conducted not more than once each calendar
675	657		year for a period not to exceed three (3) days by the organization
676	658		and proceeds from the sale of such property are used by t he church
677	659		or churches or by the organization for charitable purpose s;
678	660		8. The amount of proceeds received from the sale of admission
679	661		tickets which is separately stated on the ticket of admission for
680	662
681		-	SB382 HFLR Page 14
682		-	BOLD FACE denotes Committee Amendments. 1
	663	+	ENGR. S. B. NO. 382 Page 14 1
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706	687
707	688		the repayment of money borrowed by any accredited state-supported
708	689		college or university or any public trust of which a coun ty in this
709	690		state is the beneficiary, for the purpose of constructing or
710	691		enlarging any facility to be used for the staging of an athletic
711	692		event, a theatrical production, or any other form of entertainment,
712	693		edification, or cultural cultivation to which entry is gained with a
713	694		paid admission ticket. Such facilities include, but are not limited
714	695		to, athletic fields, athletic stadiums, field houses, amphitheaters,
715	696		and theaters. To be eligible for this sales tax exempti on, the
716	697		amount separately stated on the admiss ion ticket shall be a
717	698		surcharge which is imposed, coll ected, and used for the sole purpose
718	699		of servicing or aiding in the servicing of debt incurred by the
719	700		college or university to effect t he capital improvement s
720	701		hereinbefore described;
721	702		9. Sales of tangible personal property or services to the
722	703		council organizations or similar state supervisory organizations of
723	704		the Boy Scouts of America, Girl Scouts of the U.S.A., and Camp Fire
724	705		USA;
725	706		10. Sale of tangible personal property or services to any
726	707		county, municipality, rural water district, public school district,
727	708		city-county library system, the institutions of The Oklahoma State
728	709		System of Higher Education, the Grand River Dam Authority, the
729	710		Northeast Oklahoma Public Fac ilities Authority, the Oklahoma
730	711		Municipal Power Authority, City of Tulsa-Rogers County Port
731	712
732		-	SB382 HFLR Page 15
733		-	BOLD FACE denotes Committee Amendments. 1
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757	737
758	738		Authority, Muskogee City-County Port Authority, the Oklahoma
759	739		Department of Veterans Affairs, the Broken Bow Economic Development
760	740		Authority, Ardmore Development Auth ority, Durant Industrial
761	741		Authority, Oklahoma Ordna nce Works Authority, Central Oklahoma
762	742		Master Conservancy District, Arbuckle Master Conservancy District,
763	743		Fort Cobb Master Conservancy District, Foss Reservoir Master
764	744		Conservancy District, Mountain Park Mast er Conservancy District,
765	745		Waurika Lake Master Conse rvancy District and the Office of
766	746		Management and Enterprise Services only when carrying out a public
767	747		construction contract on behalf of the Oklahoma Department of
768	748		Veterans Affairs, and effective July 1, 202 2, the University
769	749		Hospitals Trust, or to any person with whom any of the above-named
770	750		subdivisions or agencies of this state has duly entered into a
771	751		public contract pursuant to law, necessary for carrying out such
772	752		public contract or to any subcontractor to such a public contract.
773	753		Any person making purchases on behalf of such subdivision or agency
774	754		of this state shall certify, in writing, on the copy of the invoice
775	755		or sales ticket to be retained by the vendor that the purchases are
776	756		made for and on behalf of s uch subdivision or agency of this state
777	757		and set out the name of such public subdivision or agency . Any
778	758		person who wrongfully or erroneously certifies that purchases are
779	759		for any of the above-named subdivisions or agencies of this state or
780	760		who otherwise violates this section shall be guilty of a misdemeanor
781	761		and upon conviction thereof shall be fined an am ount equal to double
782	762
783		-	SB382 HFLR Page 16
784		-	BOLD FACE denotes Committee Amendments. 1
	763	+	ENGR. S. B. NO. 382 Page 16 1
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808	787
809	788		the amount of sales tax involved or incarcerated for not more than
810	789		sixty (60) days or both;
811	790		11. Sales of tangible personal property or services to private
812	791		institutions of higher educati on and private elementary and
813	792		secondary institutions of education accredited by the State
814	793		Department of Education or registered by the State Board of
815	794		Education for purposes of participating in federal prog rams or
816	795		accredited as defined by the Oklahoma State Regents for Higher
817	796		Education which are exempt fr om taxation pursuant to the provisions
818	797		of the Internal Revenue Code, 26 U.S.C., Section 501(c)(3) including
819	798		materials, supplies, and equipment used in the c onstruction and
820	799		improvement of buildings and other s tructures owned by the
821	800		institutions and operated for educational purposes.
822	801		Any person, firm, agency, or entity making purchases on behalf
823	802		of any institution, agency, or subdivision in this state, shall
824	803		certify in writing, on the copy of the invoice or sales ticket the
825	804		nature of the purchases, and violat ion of this paragraph shall be a
826	805		misdemeanor as set forth in paragraph 10 of this section;
827	806		12. Tuition and educational fees paid to private institutions
828	807		of higher education and private elementary and seconda ry
829	808		institutions of education accredited by the S tate Department of
830	809		Education or registered by the State Board of Education for purposes
831	810		of participating in federal programs or accredited as defined by the
832	811		Oklahoma State Regents for Higher Education which a re exempt from
833	812
834		-	SB382 HFLR Page 17
835		-	BOLD FACE denotes Committee Amendments. 1
	813	+	ENGR. S. B. NO. 382 Page 17 1
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859	837
860	838		taxation pursuant to the provisio ns of the Internal Revenue Code, 26
861	839		U.S.C., Section 501(c)(3);
862	840		13. a. Sales of tangible personal property made by:
863	841		(1) a public school,
864	842		(2) a private school offering instruction for grade
865	843		levels kindergarten through twelfth g rade,
866	844		(3) a public school distr ict,
867	845		(4) a public or private school board,
868	846		(5) a public or private school student group or
869	847		organization,
870	848		(6) a parent-teacher association or organization
871	849		other than as specified in subparagraph b of th is
872	850		paragraph, or
873	851		(7) public or private school personnel for purposes
874	852		of raising funds for the benefit of a public or
875	853		private school, public school district, public or
876	854		private school board, or public or private s chool
877	855		student group or organization, or
878	856		b. Sales of tangible personal property made by or to
879	857		nonprofit parent-teacher associations or organizations
880	858		exempt from taxation pursuant to the provisions of the
881	859		Internal Revenue Code, 26 U.S.C., Section 501(c)(3),
882	860		nonprofit local public or private school fou ndations
883	861
884		-	SB382 HFLR Page 18
885		-	BOLD FACE denotes Committee Amendments. 1
	862	+	ENGR. S. B. NO. 382 Page 18 1
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909	886
910	887		which solicit money or property in the name of any
911	888		public or private school or public school district.
912	889		The exemption provided by this paragraph for sales made by a
913	890		public or private school shall be limit ed to those public or private
914	891		schools accredited by the State Departm ent of Education or
915	892		registered by the State Board of Education for purposes of
916	893		participating in federal programs. Sale of tangible personal
917	894		property in this paragraph shall include sale of admission tickets
918	895		and concessions at ath letic events;
919	896		14. Sales of tangible personal property by :
920	897		a. local 4-H clubs,
921	898		b. county, regional, or state 4-H councils,
922	899		c. county, regional, or state 4-H committees,
923	900		d. 4-H leader associations,
924	901		e. county, regional, or state 4-H foundations, and
925	902		f. authorized 4-H camps and training centers.
926	903		The exemption provided by this paragrap h shall be limited to
927	904		sales for the purpose of raising funds for the benefit of such
928	905		organizations. Sale of tangible personal property exempted by this
929	906		paragraph shall inclu de sale of admission tickets;
930	907		15. The first Seventy-five Thousand Dollars ($75,00 0.00) each
931	908		year from sale of tickets and concessions at athletic events by each
932	909		organization exempt from taxation pursuant to the provis ions of the
933	910		Internal Revenue Code, 26 U.S.C., Section 501(c)(4);
934	911
935		-	SB382 HFLR Page 19
936		-	BOLD FACE denotes Committee Amendments. 1
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960	936
961	937		16. Sales of tangible personal pro perty or services to any
962	938		person with whom the Oklahoma Tourism and Recreation Department has
963	939		entered into a public contract and which is necessary for carry ing
964	940		out such contract to assist the Department in the development and
965	941		production of advertising, pro motion, publicity, and public
966	942		relations programs;
967	943		17. Sales of tangible personal property or services to fire
968	944		departments organized pursuant to Section 592 of Title 18 of the
969	945		Oklahoma Statutes which items are to be used for the purposes of the
970	946		fire department. Any person making purchases on behalf of any such
971	947		fire department shall certify, in writing, on the copy of the
972	948		invoice or sales ticket to be retaine d by the vendor that the
973	949		purchases are made for and on behalf of such fire department and set
974	950		out the name of such fire department. Any person who wrongfully or
975	951		erroneously certifies that the purchases are for any such fire
976	952		department or who otherwise vio lates the provisions of this section
977	953		shall be deemed guilty of a misd emeanor and upon conviction the reof,
978	954		shall be fined an amount equal to double the amount of sales tax
979	955		involved or incarcerated for not more than sixty (60) days, or both;
980	956		18. Complimentary or free tickets for admission to places of
981	957		amusement, sports, ente rtainment, exhibition, display, or other
982	958		recreational events or activities which are issued through a box
983	959		office or other entity which is operated by a state institution of
984	960
985		-	SB382 HFLR Page 20
986		-	BOLD FACE denotes Committee Amendments. 1
	961	+	ENGR. S. B. NO. 382 Page 20 1
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1010	985
1011	986		higher education with institutional employees or by a municipality
1012	987		with municipal employees;
1013	988		19. The first Fifteen Thousand Dollars ( $15,000.00) each year
1014	989		from sales of tangible personal property by fire departments
1015	990		organized pursuant to Titles 11, 18, or 19 of the Okl ahoma Statutes
1016	991		for the purposes of raising funds for the benefit of t he fire
1017	992		department. Fire departments selling tangi ble personal property for
1018	993		the purposes of raising funds shall be limited to no more than six
1019	994		(6) days each year to raise such funds in o rder to receive the
1020	995		exemption granted by this paragraph;
1021	996		20. Sales of tangible personal property or services to any Boys
1022	997		& Girls Clubs of America affiliate in this state which is not
1023	998		affiliated with the Salvation Army and which is exempt from taxation
1024	999		pursuant to the provisions of the Internal Revenue Code, 26 U.S.C.,
1025	1000		Section 501(c)(3);
1026	1001		21. Sales of tangible personal prop erty or services to any
1027	1002		organization, which takes court-adjudicated juveniles for purposes
1028	1003		of rehabilitation, and which is exempt from t axation pursuant to the
1029	1004		provisions of the Internal Revenue Code, 26 U .S.C., Section
1030	1005		501(c)(3), provided that at least fi fty percent (50%) of the
1031	1006		juveniles served by such organization are court adjudicated and the
1032	1007		organization receives state funds in an amo unt less than ten percent
1033	1008		(10%) of the annual budget of the organizat ion;
1034	1009		22. Sales of tangible per sonal property or se rvices to:
1035	1010
1036		-	SB382 HFLR Page 21
1037		-	BOLD FACE denotes Committee Amendments. 1
	1011	+	ENGR. S. B. NO. 382 Page 21 1
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1050	1024		14
1051	1025		15
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1053	1027		17
1054	1028		18
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1056	1030		20
1057	1031		21
1058	1032		22
1059	1033		23
1060	1034		24
1061	1035
1062	1036		a. any health center as defined in Section 254b of Title
1063	1037		42 of the United States Code,
1064	1038		b. any clinic receiving disbursements of state monies
1065	1039		from the Indigent Health Care Revolving Fund pursuant
1066	1040		to the provisions of Section 6 6 of Title 56 of the
1067	1041		Oklahoma Statutes,
1068	1042		c. any community-based health center which meets all of
1069	1043		the following criteria:
1070	1044		(1) provides primary care services a t no cost to the
1071	1045		recipient, and
1072	1046		(2) is exempt from taxation pursuant to the
1073	1047		provisions of Section 50 1(c)(3) of the Inter nal
1074	1048		Revenue Code, 26 U.S.C., Section 501(c)(3), and
1075	1049		d. any community mental health center as defined in
1076	1050		Section 3-302 of Title 43A of th e Oklahoma Statutes;
1077	1051		23. Dues or fees including free or complimentar y dues or fees
1078	1052		which have a value equivalent to the charge that could have
1079	1053		otherwise been made, to YMCAs, YWCAs, or municipally-owned
1080	1054		recreation centers for the use of facilities and prog rams;
1081	1055		24. The first Fifteen Thousand Dollars ($15,000.00) each year
1082	1056		from sales of tangible personal property or services to or by a
1083	1057		cultural organization established to sponsor and promote
1084	1058		educational, charitable, and cultural events for disadvantaged
1085	1059		children, and which organization is exempt from taxation pursuant to
1086	1060
1087		-	SB382 HFLR Page 22
1088		-	BOLD FACE denotes Committee Amendments. 1
	1061	+	ENGR. S. B. NO. 382 Page 22 1
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1112	1085
1113	1086		the provisions of the Internal Rev enue Code, 26 U.S.C. , Section
1114	1087		501(c)(3);
1115	1088		25. Sales of tangible personal property or services to museums
1116	1089		or other entities which have been accredited by the American
1117	1090		Association Alliance of Museums. Any person making purchas es on
1118	1091		behalf of any such museum or other entity shall certify, in writing,
1119	1092		on the copy of the invoice or sales ticket to be reta ined by the
1120	1093		vendor that the purchases are made for and on b ehalf of such museum
1121	1094		or other entity and set out the name of such mus eum or other entity.
1122	1095		Any person who wrongfully or err oneously certifies that th e
1123	1096		purchases are for any such museum or other entity or who otherwise
1124	1097		violates the provisions of this paragr aph shall be deemed guilty of
1125	1098		a misdemeanor and, upon conviction ther eof, shall be fined an amount
1126	1099		equal to double the amou nt of sales tax involved o r incarcerated for
1127	1100		not more than sixty (60) days , or by both such fine and
1128	1101		incarceration;
1129	1102		26. Sales of tickets for admission by any muse um accredited by
1130	1103		the American Association Alliance of Museums. In order to be
1131	1104		eligible for the exemption provided by this paragraph, an amount
1132	1105		equivalent to the amount of the tax which would otherwise be
1133	1106		required to be collected pursuant to the provisions of Secti on 1350
1134	1107		et seq. of this title shall be separately stated o n the admission
1135	1108		ticket and shall be collected and used for the sole purpose of
1136	1109		servicing or aiding in th e servicing of debt incurred by the museum
1137	1110
1138		-	SB382 HFLR Page 23
1139		-	BOLD FACE denotes Committee Amendments. 1
	1111	+	ENGR. S. B. NO. 382 Page 23 1
1140	1112		2
1141	1113		3
1142	1114		4
1143	1115		5
1144	1116		6
1145	1117		7
1146	1118		8
1147	1119		9
1148	1120		10
1149	1121		11
1150	1122		12
1151	1123		13
1152	1124		14
1153	1125		15
1154	1126		16
1155	1127		17
1156	1128		18
1157	1129		19
1158	1130		20
1159	1131		21
1160	1132		22
1161	1133		23
1162	1134		24
1163	1135
1164	1136		to effect the construction, enlarging, or renovation of any facility
1165	1137		to be used for entertainment, edification , or cultural cultivation
1166	1138		to which entry is gained with a paid admission ticket;
1167	1139		27. Sales of tangible personal property or services occurring
1168	1140		on or after June 1, 1995, to children’s homes which are supported or
1169	1141		sponsored by one or more churches, members of which serve as
1170	1142		trustees of the home;
1171	1143		28. Sales of tangible personal property or services to the
1172	1144		organization known as the Disabled American Veterans, Department of
1173	1145		Oklahoma, Inc., and subordinate chapters thereof;
1174	1146		29. Sales of tangible personal proper ty or services to youth
1175	1147		camps which are supported or sponsored by one or more churches,
1176	1148		members of which serve as trustees of the organization;
1177	1149		30. a. Until July 1, 2022, transfer of tangible personal
1178	1150		property made pursuant to Section 3226 of Title 63 of
1179	1151		the Oklahoma Statutes by t he University Hospitals
1180	1152		Trust, and
1181	1153		b. Effective July 1, 2022, transfer of tang ible personal
1182	1154		property or services to or by:
1183	1155		(1) the University Hospitals Trust created pur suant
1184	1156		to Section 3224 of Title 6 3 of the Oklahoma
1185	1157		Statutes, or
1186	1158		(2) nonprofit entities which are exempt from taxation
1187	1159		pursuant to the provisions of the Internal
1188	1160
1189		-	SB382 HFLR Page 24
1190		-	BOLD FACE denotes Committee Amendments. 1
	1161	+	ENGR. S. B. NO. 382 Page 24 1
1191	1162		2
1192	1163		3
1193	1164		4
1194	1165		5
1195	1166		6
1196	1167		7
1197	1168		8
1198	1169		9
1199	1170		10
1200	1171		11
1201	1172		12
1202	1173		13
1203	1174		14
1204	1175		15
1205	1176		16
1206	1177		17
1207	1178		18
1208	1179		19
1209	1180		20
1210	1181		21
1211	1182		22
1212	1183		23
1213	1184		24
1214	1185
1215	1186		Revenue Code of the United States, 26 U.S.C.,
1216	1187		Section 501(c)(3), which have entered into a
1217	1188		joint operating agreement with the U niversity
1218	1189		Hospitals Trust;
1219	1190		31. Sales of tangible pers onal property or services to a
1220	1191		municipality, county, or school district pursua nt to a lease or
1221	1192		lease-purchase agreement executed between the vendor and a
1222	1193		municipality, county, or school district. A copy of the lease or
1223	1194		lease-purchase agreement shall be re tained by the vendor;
1224	1195		32. Sales of tangible personal property or services to any
1225	1196		spaceport user, as defined in the Oklahoma Space Industry
1226	1197		Development Act;
1227	1198		33. The sale, use, storage, consumption , or distribution in
1228	1199		this state, whether by the importer, e xporter, or another person, of
1229	1200		any satellite or any associated launch vehicle including components
1230	1201		of, and parts and motors for, any such satellite or launch vehicle,
1231	1202		imported or caused to be imported i nto this state for the purpos e of
1232	1203		export by means of l aunching into space. This exemption provided by
1233	1204		this paragraph shall not be a ffected by:
1234	1205		a. the destruction in whole or in part of the satellite
1235	1206		or launch vehicle,
1236	1207		b. the failure of a launch to occur o r be successful, or
1237	1208		c. the absence of any transfer or title to, or possession
1238	1209		of, the satellite or launch vehicle after launch;
1239	1210
1240		-	SB382 HFLR Page 25
1241		-	BOLD FACE denotes Committee Amendments. 1
	1211	+	ENGR. S. B. NO. 382 Page 25 1
1242	1212		2
1243	1213		3
1244	1214		4
1245	1215		5
1246	1216		6
1247	1217		7
1248	1218		8
1249	1219		9
1250	1220		10
1251	1221		11
1252	1222		12
1253	1223		13
1254	1224		14
1255	1225		15
1256	1226		16
1257	1227		17
1258	1228		18
1259	1229		19
1260	1230		20
1261	1231		21
1262	1232		22
1263	1233		23
1264	1234		24
1265	1235
1266	1236		34. The sale, lease, use, storage, consumption, or distribution
1267	1237		in this state of any space f acility, space propulsion system or
1268	1238		space vehicle, satellite , or station of any kind poss essing space
1269	1239		flight capacity including components thereof;
1270	1240		35. The sale, lease, use, storage, consumption, or distribution
1271	1241		in this state of tangible personal property, placed on or used
1272	1242		aboard any space facility, space propulsion system or space vehicle,
1273	1243		satellite, or station possessing space flight capacity, which is
1274	1244		launched into space, irrespective of whether such tangible property
1275	1245		is returned to this state for subse quent use, storage, or
1276	1246		consumption in any manner;
1277	1247		36. The sale, lease, use, storage, co nsumption, or distribution
1278	1248		in this state of tangible personal property meeting the definition
1279	1249		of “section 38 property” as defined in Sections 48(a)(1)(A) and
1280	1250		(B)(i) of the Internal Revenue Code of 1986, that is an integral
1281	1251		part of and used primarily in sup port of space flight; however,
1282	1252		section 38 property used in support of space fl ight shall not
1283	1253		include general office equipment, any boat, mobile home, motor
1284	1254		vehicle, or other vehicle of a class or type required to be
1285	1255		registered, licensed, titled, or documented in this state or by the
1286	1256		United States government, or any other property no t specifically
1287	1257		suited to supporting space activity. The term “in support of space
1288	1258		flight”, for purposes of this paragraph, means the altering,
1289	1259		monitoring, controlling, regulatin g, adjusting, servicing, or
1290	1260
1291		-	SB382 HFLR Page 26
1292		-	BOLD FACE denotes Committee Amendments. 1
	1261	+	ENGR. S. B. NO. 382 Page 26 1
1293	1262		2
1294	1263		3
1295	1264		4
1296	1265		5
1297	1266		6
1298	1267		7
1299	1268		8
1300	1269		9
1301	1270		10
1302	1271		11
1303	1272		12
1304	1273		13
1305	1274		14
1306	1275		15
1307	1276		16
1308	1277		17
1309	1278		18
1310	1279		19
1311	1280		20
1312	1281		21
1313	1282		22
1314	1283		23
1315	1284		24
1316	1285
1317	1286		repairing of any space facility, space propulsion systems or space
1318	1287		vehicle, satellite, or station possessing space flight capacity
1319	1288		including the components thereof;
1320	1289		37. The purchase or lease of machinery and equipment for use a t
1321	1290		a fixed location in this state, which is used exclusively in the
1322	1291		manufacturing, processing, compounding, or producing of any space
1323	1292		facility, space propulsion system or sp ace vehicle, satellite, or
1324	1293		station of any kind possessing sp ace flight capacity. Provided, the
1325	1294		exemption provided for in this paragraph shall not be allowed unle ss
1326	1295		the purchaser or lessee signs an affidavit stating that the item or
1327	1296		items to be exempted are for the exclusive use designated herein.
1328	1297		Any person furnishing a false affidavit to the vendor for the
1329	1298		purpose of evading payment of any tax imposed by Section 1354 of
1330	1299		this title shall be subject to the penalties provided by law. As
1331	1300		used in this paragra ph, “machinery and equipment” means “section 38
1332	1301		property” as defined in Sections 48 (a)(1)(A) and (B)(i) of the
1333	1302		Internal Revenue Code of 1986, which is used as an integral part of
1334	1303		the manufacturing, processing, compounding, or producing of items of
1335	1304		tangible personal property. Such term includes parts and
1336	1305		accessories only to the extent th at the exemption thereof is
1337	1306		consistent with the provisions of this paragraph;
1338	1307		38. The amount of a surcharge or any other amount which is
1339	1308		separately stated on an admission t icket which is imposed,
1340	1309		collected, and used for the sole pur pose of constructing,
1341	1310
1342		-	SB382 HFLR Page 27
1343		-	BOLD FACE denotes Committee Amendments. 1
	1311	+	ENGR. S. B. NO. 382 Page 27 1
1344	1312		2
1345	1313		3
1346	1314		4
1347	1315		5
1348	1316		6
1349	1317		7
1350	1318		8
1351	1319		9
1352	1320		10
1353	1321		11
1354	1322		12
1355	1323		13
1356	1324		14
1357	1325		15
1358	1326		16
1359	1327		17
1360	1328		18
1361	1329		19
1362	1330		20
1363	1331		21
1364	1332		22
1365	1333		23
1366	1334		24
1367	1335
1368	1336		remodeling, or enlarging facilities of a public trust having a
1369	1337		municipality or county as its sole beneficiary;
1370	1338		39. Sales of tangible personal property or services which are
1371	1339		directly used in or for the benefit of a state park in this state,
1372	1340		which are made to an organization which is exempt from taxation
1373	1341		pursuant to the provisions of the Internal Revenue Code, 26 U.S.C.,
1374	1342		Section 501(c)(3) and which is organized primarily for the purpose
1375	1343		of supporting one or more state parks located in t his state;
1376	1344		40. The sale, lease, or use of parking privileges by an
1377	1345		institution of The Oklahoma State System of Higher Education;
1378	1346		41. Sales of tangible personal property or services for use on
1379	1347		campus or school construction projects for the benefit of
1380	1348		institutions of The Oklahom a State System of Higher Education,
1381	1349		private institutions of higher education a ccredited by the Oklahoma
1382	1350		State Regents for Higher Education, or any public school or school
1383	1351		district when such projects are financed by or through the use of
1384	1352		nonprofit entities which are exempt from taxation pursuant to the
1385	1353		provisions of the Internal Reve nue Code, 26 U.S.C., Section
1386	1354		501(c)(3);
1387	1355		42. Sales of tangible personal property or services by an
1388	1356		organization which is exempt from taxation pursuant to t he
1389	1357		provisions of the In ternal Revenue Code, 26 U.S.C., Section
1390	1358		501(c)(3), in the course of conducting a national championship
1391	1359		sports event, but only if all or a portion of the payment in
1392	1360
1393		-	SB382 HFLR Page 28
1394		-	BOLD FACE denotes Committee Amendments. 1
	1361	+	ENGR. S. B. NO. 382 Page 28 1
1395	1362		2
1396	1363		3
1397	1364		4
1398	1365		5
1399	1366		6
1400	1367		7
1401	1368		8
1402	1369		9
1403	1370		10
1404	1371		11
1405	1372		12
1406	1373		13
1407	1374		14
1408	1375		15
1409	1376		16
1410	1377		17
1411	1378		18
1412	1379		19
1413	1380		20
1414	1381		21
1415	1382		22
1416	1383		23
1417	1384		24
1418	1385
1419	1386		exchange therefor would qualify as the receipt of a qualified
1420	1387		sponsorship payment described in Internal Revenue Code, 26 U.S.C.,
1421	1388		Section 513(i). Sales exempted pursuant to this paragraph shall be
1422	1389		exempt from all Oklahoma sales, use, excise, and gross receipts
1423	1390		taxes;
1424	1391		43. Sales of tangible personal property or services to o r by an
1425	1392		organization which:
1426	1393		a. is exempt from taxation pursuant to the provisions of
1427	1394		the Internal Revenue Code, 26 U.S.C., Section
1428	1395		501(c)(3),
1429	1396		b. is affiliated with a comprehensive university wit hin
1430	1397		The Oklahoma State System of Higher Education, and
1431	1398		c. has been organized primaril y for the purpose of
1432	1399		providing education and teacher training and
1433	1400		conducting events relating to robotics;
1434	1401		44. The first Fifteen Thousand Dollars ($15,000.00) each year
1435	1402		from sales of tangible p ersonal property to or by youth athletic
1436	1403		teams which are part o f an athletic organization exempt from
1437	1404		taxation pursuant to the provisions of the Internal Revenue Code, 26
1438	1405		U.S.C., Section 501(c)(4), for the purposes of raising funds for the
1439	1406		benefit of the team;
1440	1407		45. Sales of tickets for admission to a collegiate athlet ic
1441	1408		event that is held in a facility owned or operated by a municipality
1442	1409		or a public trust of which the municipality is the sole beneficiary
1443	1410
1444		-	SB382 HFLR Page 29
1445		-	BOLD FACE denotes Committee Amendments. 1
	1411	+	ENGR. S. B. NO. 382 Page 29 1
1446	1412		2
1447	1413		3
1448	1414		4
1449	1415		5
1450	1416		6
1451	1417		7
1452	1418		8
1453	1419		9
1454	1420		10
1455	1421		11
1456	1422		12
1457	1423		13
1458	1424		14
1459	1425		15
1460	1426		16
1461	1427		17
1462	1428		18
1463	1429		19
1464	1430		20
1465	1431		21
1466	1432		22
1467	1433		23
1468	1434		24
1469	1435
1470	1436		and that actually determines or is part of a tourname nt or
1471	1437		tournament process for determining a conference tournamen t
1472	1438		championship, a conference championship, or a national championship;
1473	1439		46. Sales of tangible personal property or services to or by an
1474	1440		organization which is exempt fr om taxation pursuant to th e
1475	1441		provisions of the Internal Revenue Cod e, 26 U.S.C., Section
1476	1442		501(c)(3) and is operating the Oklahoma City National Memorial and
1477	1443		Museum, an affiliate of the National Park System;
1478	1444		47. Sales of tangible personal property or servic es to
1479	1445		organizations which a re exempt from federal taxation pursuant to the
1480	1446		provisions of Section 501(c)(3) of the Internal Revenue Code, 26
1481	1447		U.S.C., Section 501(c)(3), t he memberships of which are limited to
1482	1448		honorably discharged veterans, and which furnish financial support
1483	1449		to area veterans’ organizations to be used for th e purpose of
1484	1450		constructing a memorial or museum;
1485	1451		48. Sales of tangible personal property or services on or after
1486	1452		January 1, 2003, to an organization which is exempt from taxation
1487	1453		pursuant to the provisions of the Int ernal Revenue Code, 26 U.S.C.,
1488	1454		Section 501(c)(3) that is expend ing monies received from a private
1489	1455		foundation grant in conjunction with expend itures of local sales tax
1490	1456		revenue to construct a local public library;
1491	1457		49. Sales of tangible personal property or services to a state
1492	1458		that borders this st ate or any political su bdivision of that state,
1493	1459		but only to the extent that the other state or politi cal subdivision
1494	1460
1495		-	SB382 HFLR Page 30
1496		-	BOLD FACE denotes Committee Amendments. 1
	1461	+	ENGR. S. B. NO. 382 Page 30 1
1497	1462		2
1498	1463		3
1499	1464		4
1500	1465		5
1501	1466		6
1502	1467		7
1503	1468		8
1504	1469		9
1505	1470		10
1506	1471		11
1507	1472		12
1508	1473		13
1509	1474		14
1510	1475		15
1511	1476		16
1512	1477		17
1513	1478		18
1514	1479		19
1515	1480		20
1516	1481		21
1517	1482		22
1518	1483		23
1519	1484		24
1520	1485
1521	1486		exempts or does not impose a tax on similar sales of items to this
1522	1487		state or a political subdivision of this state;
1523	1488		50. Effective July 1, 2005, sales of tangible personal property
1524	1489		or services to the Career Technology Student Organizations u nder the
1525	1490		direction and supervision of the Oklahoma Department of Career and
1526	1491		Technology Education;
1527	1492		51. Sales of tangible personal property to a public trus t
1528	1493		having either a singl e city, town or county or multiple cities,
1529	1494		towns or counties, or combination thereof as beneficiary or
1530	1495		beneficiaries or a nonprofit organization which is exempt fr om
1531	1496		taxation pursuant to the pro visions of the Internal Revenue Code, 2 6
1532	1497		U.S.C., Section 501(c )(3) for the purpose of constructing
1533	1498		improvements to or expanding a hospital o r nursing home owned and
1534	1499		operated by any such public trust or nonprofit entity prior to July
1535	1500		1, 2008, in counties wi th a population of less than one hundre d
1536	1501		thousand (100,000) pe rsons, according to the most recent Federal
1537	1502		Decennial Census. As used in this paragraph, “constructing
1538	1503		improvements to or expanding” shall not mean any expense fo r routine
1539	1504		maintenance or genera l repairs and shall require a project c ost of
1540	1505		at least One Hundred Thousand Dollars ($100,000.00). For purposes
1541	1506		of this paragraph, sales ma de to a contractor or subcontractor that
1542	1507		enters into a contractual relationship with a public trust or
1543	1508		nonprofit entity as described by this paragraph shal l be considered
1544	1509		sales made to the public trust or nonprofit entity. The exemption
1545	1510
1546		-	SB382 HFLR Page 31
1547		-	BOLD FACE denotes Committee Amendments. 1
	1511	+	ENGR. S. B. NO. 382 Page 31 1
1548	1512		2
1549	1513		3
1550	1514		4
1551	1515		5
1552	1516		6
1553	1517		7
1554	1518		8
1555	1519		9
1556	1520		10
1557	1521		11
1558	1522		12
1559	1523		13
1560	1524		14
1561	1525		15
1562	1526		16
1563	1527		17
1564	1528		18
1565	1529		19
1566	1530		20
1567	1531		21
1568	1532		22
1569	1533		23
1570	1534		24
1571	1535
1572	1536		authorized by this paragraph shall be administered in the form of a
1573	1537		refund from the sales tax revenues apportioned pursuant to Section
1574	1538		1353 of this title and the vendor shal l be required to collec t the
1575	1539		sales tax otherwise applicable to the transaction. The purchaser
1576	1540		may apply for a refund of the sales tax paid in the manner
1577	1541		prescribed by this paragraph. Within thirty (30) days after th e end
1578	1542		of each fiscal year, any purchase r that is entitled to m ake
1579	1543		application for a refund based upon the exempt treatment authorized
1580	1544		by this paragraph may file an application for refund of the sales
1581	1545		taxes paid during such pr eceding fiscal year. The Tax Commission
1582	1546		shall prescribe a form for pu rposes of making the ap plication for
1583	1547		refund. The Tax Commission shall determine whether or not the t otal
1584	1548		amount of sales tax exemptions claimed by all purchasers is equal to
1585	1549		or less than Six Hundred Fifty Thousand Do llars ($650,000.00). If
1586	1550		such claims are less than or equal to that amount, the Tax
1587	1551		Commission shall make refunds to the purchasers in the f ull amount
1588	1552		of the documented and verified sales tax amounts. If such claims by
1589	1553		all purchasers are in excess of Six Hundred Fifty Thousand Dollars
1590	1554		($650,000.00), the Tax Commissi on shall determine the amount of each
1591	1555		purchaser’s claim, the total amount of a ll claims by all purchasers,
1592	1556		and the percentage each purchaser’s claim amount bears t o the total.
1593	1557		The resulting percentage determined for each purchaser s hall be
1594	1558		multiplied by Six Hundred Fifty Thousand Dollars ($650,000.00) to
1595	1559		determine the amount of ref undable sales tax to be paid to each
1596	1560
1597		-	SB382 HFLR Page 32
1598		-	BOLD FACE denotes Committee Amendments. 1
	1561	+	ENGR. S. B. NO. 382 Page 32 1
1599	1562		2
1600	1563		3
1601	1564		4
1602	1565		5
1603	1566		6
1604	1567		7
1605	1568		8
1606	1569		9
1607	1570		10
1608	1571		11
1609	1572		12
1610	1573		13
1611	1574		14
1612	1575		15
1613	1576		16
1614	1577		17
1615	1578		18
1616	1579		19
1617	1580		20
1618	1581		21
1619	1582		22
1620	1583		23
1621	1584		24
1622	1585
1623	1586		purchaser. The pro rata refund amount shall be the only method to
1624	1587		recover sales taxes paid during the preceding fisca l year and no
1625	1588		balance of any sales taxes paid on a pro rata basis shall be the
1626	1589		subject of any subsequ ent refund claim pursuant to this paragraph;
1627	1590		52. Effective July 1, 2006, sales of t angible personal property
1628	1591		or services to any organization which assists , trains, educates, and
1629	1592		provides housing for physically and mentally handicapped persons and
1630	1593		which is exempt from taxation pursuant to the provisions of the
1631	1594		Internal Revenue Code, 26 U. S.C., Section 501(c)(3) and that
1632	1595		receives at least eighty-five percent (85%) of its annual bud get
1633	1596		from state or federal funds. In order to receive the benefit of the
1634	1597		exemption authorized by this paragraph, the taxpayer shall be
1635	1598		required to make payment of the applicable sales tax at the time of
1636	1599		sale to the vendor in the mann er otherwise required b y law.
1637	1600		Notwithstanding any other provision of the Oklahoma Uniform Tax
1638	1601		Procedure Code to the contrary, the taxpayer shall be authorized to
1639	1602		file a claim for refun d of sales taxes paid that quali fy for the
1640	1603		exemption authorized by this paragraph for a period of one (1) year
1641	1604		after the date of the sale transaction. The taxpayer shall b e
1642	1605		required to provide documentation as may be prescribed by the
1643	1606		Oklahoma Tax Commiss ion in support of the refund cla im. The total
1644	1607		amount of sales tax qual ifying for exempt treat ment pursuant to this
1645	1608		paragraph shall not exceed One Hundred Seventy-five Thousand Dollars
1646	1609		($175,000.00) each fiscal year. Claims for refund shall be
1647	1610
1648		-	SB382 HFLR Page 33
1649		-	BOLD FACE denotes Committee Amendments. 1
	1611	+	ENGR. S. B. NO. 382 Page 33 1
1650	1612		2
1651	1613		3
1652	1614		4
1653	1615		5
1654	1616		6
1655	1617		7
1656	1618		8
1657	1619		9
1658	1620		10
1659	1621		11
1660	1622		12
1661	1623		13
1662	1624		14
1663	1625		15
1664	1626		16
1665	1627		17
1666	1628		18
1667	1629		19
1668	1630		20
1669	1631		21
1670	1632		22
1671	1633		23
1672	1634		24
1673	1635
1674	1636		processed in the order in which such claims are received by the
1675	1637		Oklahoma Tax Commission. If a claim otherwise timely filed exceeds
1676	1638		the total amount of refunds payable for a fiscal ye ar, such claim
1677	1639		shall be barred;
1678	1640		53. The first Two Thousand Dollars ($2,000.00) eac h year of
1679	1641		sales of tangible perso nal property or services to, by, or for the
1680	1642		benefit of a qualified neighborhood watch organization that is
1681	1643		endorsed or supported by or worki ng directly with a law enforcement
1682	1644		agency with jurisdiction in the area in which th e neighborhood watch
1683	1645		organization is located. As used in this paragraph , “qualified
1684	1646		neighborhood watch organization” means an organization that is a
1685	1647		not-for-profit corporation under the laws of the State of Oklahoma
1686	1648		this state that was created to help prevent crimin al activity in an
1687	1649		area through community involvement and inte raction with local law
1688	1650		enforcement and which is one of the first two thousand organizations
1689	1651		which makes application to the Oklahoma Tax Commission for the
1690	1652		exemption after March 29, 2006;
1691	1653		54. Sales of tangible personal proper ty to a nonprofit
1692	1654		organization, exempt from taxation p ursuant to the provisions of the
1693	1655		Internal Revenue Code, 26 U.S.C., Section 501 (c)(3), organized
1694	1656		primarily for the purpose of providing services to homeless persons
1695	1657		during the day and located in a metrop olitan area with a population
1696	1658		in excess of five hundre d thousand (500,000) persons according to
1697	1659		the latest Federal Decennial Census . The exemption authorized by
1698	1660
1699		-	SB382 HFLR Page 34
1700		-	BOLD FACE denotes Committee Amendments. 1
	1661	+	ENGR. S. B. NO. 382 Page 34 1
1701	1662		2
1702	1663		3
1703	1664		4
1704	1665		5
1705	1666		6
1706	1667		7
1707	1668		8
1708	1669		9
1709	1670		10
1710	1671		11
1711	1672		12
1712	1673		13
1713	1674		14
1714	1675		15
1715	1676		16
1716	1677		17
1717	1678		18
1718	1679		19
1719	1680		20
1720	1681		21
1721	1682		22
1722	1683		23
1723	1684		24
1724	1685
1725	1686		this paragraph shall be applicable to sales of tangible persona l
1726	1687		property to a qualified entit y occurring on or after January 1,
1727	1688		2005;
1728	1689		55. Sales of tangible personal property or services to or by an
1729	1690		organization which is exem pt from taxation pursuant to the
1730	1691		provisions of the Internal Revenue Code, 26 U.S.C., Section
1731	1692		501(c)(3) for events the princi pal purpose of which is to prov ide
1732	1693		funding for the preservation of wetlands and habitat for wild ducks;
1733	1694		56. Sales of tangible perso nal property or services to or by an
1734	1695		organization which is exempt from taxation pursuant to the
1735	1696		provisions of the Internal R evenue Code, 26 U.S.C., Section
1736	1697		501(c)(3) for events t he principal purpose of which is to provide
1737	1698		funding for the preservation and c onservation of wild turkeys;
1738	1699		57. Sales of tangible personal property or services to an
1739	1700		organization which:
1740	1701		a. is exempt from taxation pursuant to the prov isions of
1741	1702		the Internal Revenue Code, 26 U.S.C., Section
1742	1703		501(c)(3), and
1743	1704		b. is part of a network of com munity-based, autonomous
1744	1705		member organizations that meets the following
1745	1706		criteria:
1746	1707		(1) serves people with workplace disadvanta ges and
1747	1708		disabilities by providi ng job training and
1748	1709
1749		-	SB382 HFLR Page 35
1750		-	BOLD FACE denotes Committee Amendments. 1
	1710	+	ENGR. S. B. NO. 382 Page 35 1
1751	1711		2
1752	1712		3
1753	1713		4
1754	1714		5
1755	1715		6
1756	1716		7
1757	1717		8
1758	1718		9
1759	1719		10
1760	1720		11
1761	1721		12
1762	1722		13
1763	1723		14
1764	1724		15
1765	1725		16
1766	1726		17
1767	1727		18
1768	1728		19
1769	1729		20
1770	1730		21
1771	1731		22
1772	1732		23
1773	1733		24
1774	1734
1775	1735		employment services, as well as job placement
1776	1736		opportunities and post-employment support,
1777	1737		(2) has locations in the United States and at least
1778	1738		twenty other countries,
1779	1739		(3) collects donated clothing and househ old goods to
1780	1740		sell in retail stores and provides contra ct labor
1781	1741		services to business and government, and
1782	1742		(4) provides documentation t o the Oklahoma Tax
1783	1743		Commission that over seventy-five percent (75%)
1784	1744		of its revenues are channeled into employment,
1785	1745		job training and placement programs , and other
1786	1746		critical community services;
1787	1747		58. Sales of tickets made on or after September 21, 2005, and
1788	1748		complimentary or free tickets for admission issued on or after
1789	1749		September 21, 2005, whic h have a value equivalent to the charge that
1790	1750		would have otherwise been made, for admission to a professional
1791	1751		athletic event in which a team in the National Basketball
1792	1752		Association is a participant, which is held in a facility owned or
1793	1753		operated by a municipa lity, a county, or a public trust of whi ch a
1794	1754		municipality or a county i s the sole beneficiary, and sales of
1795	1755		tickets made on or after July 1, 2007, and complimentary or free
1796	1756		tickets for admission issued on or after July 1, 2007, which have a
1797	1757		value equivalent to the charge that would have otherwis e been made,
1798	1758		for admission to a professional athletic event in which a team in
1799	1759
1800		-	SB382 HFLR Page 36
1801		-	BOLD FACE denotes Committee Amendments. 1
	1760	+	ENGR. S. B. NO. 382 Page 36 1
1802	1761		2
1803	1762		3
1804	1763		4
1805	1764		5
1806	1765		6
1807	1766		7
1808	1767		8
1809	1768		9
1810	1769		10
1811	1770		11
1812	1771		12
1813	1772		13
1814	1773		14
1815	1774		15
1816	1775		16
1817	1776		17
1818	1777		18
1819	1778		19
1820	1779		20
1821	1780		21
1822	1781		22
1823	1782		23
1824	1783		24
1825	1784
1826	1785		the National Hockey League is a participant, which is held in a
1827	1786		facility owned or operated by a municipality, a county, or a public
1828	1787		trust of which a municipality or a county is the sole beneficiary;
1829	1788		59. Sales of tickets for admiss ion and complimentary or free
1830	1789		tickets for admission which have a value equival ent to the charge
1831	1790		that would have otherwise been made to a professional sporting even t
1832	1791		involving ice hockey, baseball, baske tball, football or arena
1833	1792		football, or soccer. As used in this paragraph, “professional
1834	1793		sporting event” means an organized athletic competition between
1835	1794		teams that are members of an organized league or association with
1836	1795		centralized management, other than a n ational league or national
1837	1796		association, that imposes r equirements for participation in the
1838	1797		league upon the teams, the individual ath letes, or both, and which
1839	1798		uses a salary structure to compensate the athletes;
1840	1799		60. Sales of tickets for admission to an annu al event sponsored
1841	1800		by an educational and charitable or ganization of women which is
1842	1801		exempt from taxation pursuant to the provisions o f the Internal
1843	1802		Revenue Code, 26 U.S.C., Section 501(c)(3) and has as its mission
1844	1803		promoting volunteerism, developing the pote ntial of women, and
1845	1804		improving the community through th e effective action and leadership
1846	1805		of trained volunteers;
1847	1806		61. Sales of tangible personal property or services to an
1848	1807		organization, which is exempt from taxation pur suant to the
1849	1808		provisions of the Internal Revenue Code, 26 U.S.C., Secti on
1850	1809
1851		-	SB382 HFLR Page 37
1852		-	BOLD FACE denotes Committee Amendments. 1
	1810	+	ENGR. S. B. NO. 382 Page 37 1
1853	1811		2
1854	1812		3
1855	1813		4
1856	1814		5
1857	1815		6
1858	1816		7
1859	1817		8
1860	1818		9
1861	1819		10
1862	1820		11
1863	1821		12
1864	1822		13
1865	1823		14
1866	1824		15
1867	1825		16
1868	1826		17
1869	1827		18
1870	1828		19
1871	1829		20
1872	1830		21
1873	1831		22
1874	1832		23
1875	1833		24
1876	1834
1877	1835		501(c)(3), and which is itself a member of an organization which is
1878	1836		exempt from taxation pursuant to the provisions of the Internal
1879	1837		Revenue Code, 26 U.S.C., Section 501(c)(3), if the membership
1880	1838		organization is primarily en gaged in advancing the purposes of its
1881	1839		member organizations through fundraising, public awareness, or other
1882	1840		efforts for the benefit of its member organizations, and if the
1883	1841		member organization is primarily engaged eithe r in providing
1884	1842		educational services an d programs concerning health-related diseases
1885	1843		and conditions to individuals suffering from such health-related
1886	1844		diseases and conditio ns or their caregivers and family members or
1887	1845		support to such individuals, or in health -related research as to
1888	1846		such diseases and conditions, or both. In order to qualify for the
1889	1847		exemption authorized by this paragraph, the member nonprofit
1890	1848		organization shall be required to provide proof to the Oklahoma Tax
1891	1849		Commission of its membership status in the membership organization;
1892	1850		62. Sales of tangible personal prop erty or services to or by an
1893	1851		organization which is part of a national volunteer women’s service
1894	1852		organization dedicated to promoting patriotism, preserving American
1895	1853		history, and securing better education for children and which has at
1896	1854		least 168,000 members in 3,000 chapters across the United States;
1897	1855		63. Sales of tangible personal property or services to or by a
1898	1856		YWCA or YMCA organization which is part of a national nonprofit
1899	1857		community service organization working to meet the hea lth and social
1900	1858		service needs of its members across the United States;
1901	1859
1902		-	SB382 HFLR Page 38
1903		-	BOLD FACE denotes Committee Amendments. 1
	1860	+	ENGR. S. B. NO. 382 Page 38 1
1904	1861		2
1905	1862		3
1906	1863		4
1907	1864		5
1908	1865		6
1909	1866		7
1910	1867		8
1911	1868		9
1912	1869		10
1913	1870		11
1914	1871		12
1915	1872		13
1916	1873		14
1917	1874		15
1918	1875		16
1919	1876		17
1920	1877		18
1921	1878		19
1922	1879		20
1923	1880		21
1924	1881		22
1925	1882		23
1926	1883		24
1927	1884
1928	1885		64. Sales of tangible personal property or services to or by a
1929	1886		veteran’s organization which is exempt from taxation pursuant to the
1930	1887		provisions of the Internal Revenue Code, 26 U.S.C., S ection
1931	1888		501(c)(19) and which is known as the Veterans o f Foreign Wars of the
1932	1889		United States, Oklahoma Chapters;
1933	1890		65. Sales of boxes of food by a church or by an organization,
1934	1891		which is exempt from taxation pursuant to the provisions of the
1935	1892		Internal Revenue Code, 26 U.S.C., Section 501(c)(3). To qualify
1936	1893		under the provisions of this paragraph, the organization must be
1937	1894		organized for the pri mary purpose of feeding needy individuals or to
1938	1895		encourage volunteer service by requ iring such service in order to
1939	1896		purchase food. These boxes shall only contain edible staple foo d
1940	1897		items;
1941	1898		66. Sales of tangible personal property or services to any
1942	1899		person with whom a church has duly entered into a construction
1943	1900		contract, necessary for carr ying out such contract or to any
1944	1901		subcontractor to such a construction contract;
1945	1902		67. Sales of tangible personal property or services used
1946	1903		exclusively for charitable or educat ional purposes, to or by an
1947	1904		organization which:
1948	1905		a. is exempt from taxation pursuant to the provisions of
1949	1906		the Internal Revenue Code, 26 U.S.C., Section
1950	1907		501(c)(3),
1951	1908
1952		-	SB382 HFLR Page 39
1953		-	BOLD FACE denotes Committee Amendments. 1
	1909	+	ENGR. S. B. NO. 382 Page 39 1
1954	1910		2
1955	1911		3
1956	1912		4
1957	1913		5
1958	1914		6
1959	1915		7
1960	1916		8
1961	1917		9
1962	1918		10
1963	1919		11
1964	1920		12
1965	1921		13
1966	1922		14
1967	1923		15
1968	1924		16
1969	1925		17
1970	1926		18
1971	1927		19
1972	1928		20
1973	1929		21
1974	1930		22
1975	1931		23
1976	1932		24
1977	1933
1978	1934		b. has filed a Not-for-Profit Certificate of
1979	1935		Incorporation in this state, and
1980	1936		c. is organized for the purpose of:
1981	1937		(1) providing training and education to
1982	1938		developmentally disabled individuals,
1983	1939		(2) educating the communit y about the rights,
1984	1940		abilities, and strengths of develo pmentally
1985	1941		disabled individuals, and
1986	1942		(3) promoting unity among developmentally disabled
1987	1943		individuals in their community and geographic
1988	1944		area;
1989	1945		68. Sales of tangible personal property or services to any
1990	1946		organization which is a shelter for abused, neglected, or abandoned
1991	1947		children and which is exempt from taxation pursuant to the
1992	1948		provisions of the Internal Revenue Code, 26 U.S.C., Section
1993	1949		501(c)(3); provided, until July 1, 2008, such exemption shall apply
1994	1950		only to eligible shelters for children from birth to age t welve (12)
1995	1951		and after July 1, 2008, such exemption shall apply to eligible
1996	1952		shelters for children from birth to age eighteen (18);
1997	1953		69. Sales of tangible personal property or services to a child
1998	1954		care center which is licensed pursuant to the Oklahoma Child Ca re
1999	1955		Facilities Licensing Act and which:
2000	1956
2001		-	SB382 HFLR Page 40
2002		-	BOLD FACE denotes Committee Amendments. 1
	1957	+	ENGR. S. B. NO. 382 Page 40 1
2003	1958		2
2004	1959		3
2005	1960		4
2006	1961		5
2007	1962		6
2008	1963		7
2009	1964		8
2010	1965		9
2011	1966		10
2012	1967		11
2013	1968		12
2014	1969		13
2015	1970		14
2016	1971		15
2017	1972		16
2018	1973		17
2019	1974		18
2020	1975		19
2021	1976		20
2022	1977		21
2023	1978		22
2024	1979		23
2025	1980		24
2026	1981
2027	1982		a. possesses a 3-star rating from the D epartment of Human
2028	1983		Services Reaching for the Stars Program or a national
2029	1984		accreditation, and
2030	1985		b. allows on-site universal prekindergarten education to
2031	1986		be provided to four-year-old children through a
2032	1987		contractual agreement with any public school or school
2033	1988		district.
2034	1989		For the purposes of this paragraph, sales made to any person,
2035	1990		firm, agency, or entity that has entered previously into a
2036	1991		contractual relationship with a child care center f or construction
2037	1992		and improvement of buildings and other structures owned by the child
2038	1993		care center and operated for educational purposes shall be
2039	1994		considered sales made to a child care center . Any such person,
2040	1995		firm, agency, or entity making purchases on beha lf of a child care
2041	1996		center shall certify, in writing, on the copy of the invoic e or
2042	1997		sales ticket the nature of the purchase. Any such person, or person
2043	1998		acting on behalf of a firm, agency , or entity making purchases on
2044	1999		behalf of a child care center in viola tion of this paragraph shall
2045	2000		be guilty of a misdemeanor and upon conviction th ereof shall be
2046	2001		fined an amount equal to double the amount of sales tax involved or
2047	2002		incarcerated for not more than sixty (60) days or both;
2048	2003		70. a. Sales of tangible personal prope rty to a service
2049	2004		organization of mothers who have children who are serving or who
2050	2005		have served in the military, which service organization is exempt
2051	2006
2052		-	SB382 HFLR Page 41
2053		-	BOLD FACE denotes Committee Amendments. 1
	2007	+	ENGR. S. B. NO. 382 Page 41 1
2054	2008		2
2055	2009		3
2056	2010		4
2057	2011		5
2058	2012		6
2059	2013		7
2060	2014		8
2061	2015		9
2062	2016		10
2063	2017		11
2064	2018		12
2065	2019		13
2066	2020		14
2067	2021		15
2068	2022		16
2069	2023		17
2070	2024		18
2071	2025		19
2072	2026		20
2073	2027		21
2074	2028		22
2075	2029		23
2076	2030		24
2077	2031
2078	2032		from taxation pursuant to the provisions of the Inter nal Revenue
2079	2033		Code, 26 U.S.C., Section 501(c)(19) and whi ch is known as the Blue
2080	2034		Star Mothers of America, Inc. The exemption provided by this
2081	2035		paragraph shall only apply to the purchase of tangible personal
2082	2036		property actually sent to United States military pe rsonnel overseas
2083	2037		who are serving in a combat zone and n ot to any other tangible
2084	2038		personal property purchased by the organization. Provided, this
2085	2039		exemption shall not apply to any sales tax levied by a city, town,
2086	2040		county, or any other jurisdiction in this st ate.
2087	2041		b. The exemption authorized by this paragraph shal l be
2088	2042		administered in the form of a refund from the sales
2089	2043		tax revenues apportioned pursuant to Section 1353 of
2090	2044		this title, and the vendor shall be required to
2091	2045		collect the sales tax otherwise applicable to the
2092	2046		transaction. The purchaser may apply for a refu nd of
2093	2047		the state sales tax paid in the manner prescribed by
2094	2048		this paragraph. Within sixty (60) days after the end
2095	2049		of each calendar quarter, any purchaser that is
2096	2050		entitled to make application for a refun d based upon
2097	2051		the exempt treatment authorized by this pa ragraph may
2098	2052		file an application for refund of the state sales
2099	2053		taxes paid during such preceding calendar quarter.
2100	2054		The Tax Commission shall prescribe a form for purposes
2101	2055		of making the application for re fund.
2102	2056
2103		-	SB382 HFLR Page 42
2104		-	BOLD FACE denotes Committee Amendments. 1
	2057	+	ENGR. S. B. NO. 382 Page 42 1
2105	2058		2
2106	2059		3
2107	2060		4
2108	2061		5
2109	2062		6
2110	2063		7
2111	2064		8
2112	2065		9
2113	2066		10
2114	2067		11
2115	2068		12
2116	2069		13
2117	2070		14
2118	2071		15
2119	2072		16
2120	2073		17
2121	2074		18
2122	2075		19
2123	2076		20
2124	2077		21
2125	2078		22
2126	2079		23
2127	2080		24
2128	2081
2129	2082		c. A purchaser who applies for a refund pursuant to this
2130	2083		paragraph shall certify that the items were actually
2131	2084		sent to military personnel overseas in a combat zone.
2132	2085		Any purchaser that applies for a refund for the
2133	2086		purchase of items that are not author ized for
2134	2087		exemption under this paragraph shall be subjec t to a
2135	2088		penalty in the amount of Five Hundred Dollars
2136	2089		($500.00);
2137	2090		71. Sales of food and snack items to or by an organization
2138	2091		which is exempt from taxation pursuant to the provisions of the
2139	2092		Internal Revenue Code, 26 U.S.C., Section 501(c)(3), whose primary
2140	2093		and principal purpose is providing funding for scholarships in the
2141	2094		medical field;
2142	2095		72. Sales of tangible personal property or services for use
2143	2096		solely on construction projects for organizations which are exempt
2144	2097		from taxation pursuant to the provisions of the Internal Revenue
2145	2098		Code, 26 U.S.C., Section 501(c)(3) and whose purpose is providing
2146	2099		end-of-life care and access to hospice services to low-income
2147	2100		individuals who live in a facility owned by the organiz ation. The
2148	2101		exemption provided by this paragraph applie s to sales to the
2149	2102		organization as well as to sales to any person with whom the
2150	2103		organization has duly entered into a construction contract,
2151	2104		necessary for carrying out such contract or to any subcontract or to
2152	2105		such a construction contract. Any person making purchases on behalf
2153	2106
2154		-	SB382 HFLR Page 43
2155		-	BOLD FACE denotes Committee Amendments. 1
	2107	+	ENGR. S. B. NO. 382 Page 43 1
2156	2108		2
2157	2109		3
2158	2110		4
2159	2111		5
2160	2112		6
2161	2113		7
2162	2114		8
2163	2115		9
2164	2116		10
2165	2117		11
2166	2118		12
2167	2119		13
2168	2120		14
2169	2121		15
2170	2122		16
2171	2123		17
2172	2124		18
2173	2125		19
2174	2126		20
2175	2127		21
2176	2128		22
2177	2129		23
2178	2130		24
2179	2131
2180	2132		of such organization shall certify, in writing, on the copy of the
2181	2133		invoice or sales ticket to be retained by the vendor that the
2182	2134		purchases are made for and on behalf of such organiz ation and set
2183	2135		out the name of such organization. Any person who wrongfully or
2184	2136		erroneously certifies that purchases are for any of the above-named
2185	2137		organizations or who otherwise violates this section shall be guilty
2186	2138		of a misdemeanor and upon conviction the reof shall be fined an
2187	2139		amount equal to double the amoun t of sales tax involved or
2188	2140		incarcerated for not more than sixty (60) days or both;
2189	2141		73. Sales of tickets for admission to events held by
2190	2142		organizations exempt from taxation pursuant to the provisions of the
2191	2143		Internal Revenue Code, 26 U.S.C., Section 501(c)(3 ) that are
2192	2144		organized for the purpose of supporting general hospitals licensed
2193	2145		by the State Department of Health;
2194	2146		74. Sales of tangible personal property or services:
2195	2147		a. to a foundation which is exempt from taxation pursuant
2196	2148		to the provisions of the Intern al Revenue Code, 26
2197	2149		U.S.C., Section 501(c)(3) and which raises tax-
2198	2150		deductible contributions in support of a wide range of
2199	2151		firearms-related public interest activities of the
2200	2152		National Rifle Association o f America and other
2201	2153		organizations that defend and foste r Second Amendment
2202	2154		rights, and
2203	2155
2204		-	SB382 HFLR Page 44
2205		-	BOLD FACE denotes Committee Amendments. 1
	2156	+	ENGR. S. B. NO. 382 Page 44 1
2206	2157		2
2207	2158		3
2208	2159		4
2209	2160		5
2210	2161		6
2211	2162		7
2212	2163		8
2213	2164		9
2214	2165		10
2215	2166		11
2216	2167		12
2217	2168		13
2218	2169		14
2219	2170		15
2220	2171		16
2221	2172		17
2222	2173		18
2223	2174		19
2224	2175		20
2225	2176		21
2226	2177		22
2227	2178		23
2228	2179		24
2229	2180
2230	2181		b. to or by a grassroots fundraising program for sales
2231	2182		related to events to raise funds for a foundation
2232	2183		meeting the qualifications of subparagraph a of this
2233	2184		paragraph;
2234	2185		75. Sales by an organization or entity which is exempt from
2235	2186		taxation pursuant to the provisions of the Internal Revenue Code, 26
2236	2187		U.S.C., Section 501(c)(3) which are related to a fundraising event
2237	2188		sponsored by the organization or entity when the event does not
2238	2189		exceed any five (5) consecutive days and when the s ales are not in
2239	2190		the organization’s or the entity’s regular course of business.
2240	2191		Provided, the exemption provided in this paragraph shall be limited
2241	2192		to tickets sold for admittance to the fundraising eve nt and items
2242	2193		which were donated to the organization or entity for sale at the
2243	2194		event;
2244	2195		76. Effective November 1, 2017, sales of tangible personal
2245	2196		property or services to an organization which is exempt from
2246	2197		taxation pursuant to the provisions of the Interna l Revenue Code, 26
2247	2198		U.S.C., Section 501(c)(3) and operat es as a collaborative model
2248	2199		which connects community agencies in one location to serve
2249	2200		individuals and families affected by violence and where victims have
2250	2201		access to services and advocacy at no cost to the victim;
2251	2202		77. Effective July 1, 2018, sales of tang ible personal property
2252	2203		or services to or by an association which is exempt from taxation
2253	2204		pursuant to the provisions of the Internal Revenue Code, 26 U.S.C.,
2254	2205
2255		-	SB382 HFLR Page 45
2256		-	BOLD FACE denotes Committee Amendments. 1
	2206	+	ENGR. S. B. NO. 382 Page 45 1
2257	2207		2
2258	2208		3
2259	2209		4
2260	2210		5
2261	2211		6
2262	2212		7
2263	2213		8
2264	2214		9
2265	2215		10
2266	2216		11
2267	2217		12
2268	2218		13
2269	2219		14
2270	2220		15
2271	2221		16
2272	2222		17
2273	2223		18
2274	2224		19
2275	2225		20
2276	2226		21
2277	2227		22
2278	2228		23
2279	2229		24
2280	2230
2281	2231		Section 501(c)(19) and which is known as the National Guard
2282	2232		Association of Oklahoma;
2283	2233		78. Effective July 1, 2018, sales of tangible personal property
2284	2234		or services to or by an association which is exempt from taxation
2285	2235		pursuant to the provisions of the Internal Revenue Code, 26 U.S.C.,
2286	2236		Section 501(c)(4) and which is known as the Marine Corps League of
2287	2237		Oklahoma;
2288	2238		79. Sales of tangible personal property or services to the
2289	2239		American Legion, whether the purchase is made by the entity
2290	2240		chartered by the United States Congress or is an entity organized
2291	2241		under the laws of this or another state pursuant to the authorit y of
2292	2242		the national American Legion organization;
2293	2243		80. Sales of tangible personal property or services to or by an
2294	2244		organization which is:
2295	2245		a. exempt from taxation pursuant to the provisions of the
2296	2246		Internal Revenue Code, 26 U.S.C., Section 501(c)(3),
2297	2247		b. verified with a letter from the MIT Fab Foundation as
2298	2248		an official member of the Fab Lab Network in
2299	2249		compliance with the Fab Charter, and
2300	2250		c. able to provide documentation that its primary and
2301	2251		principal purpose is to provide community access to
2302	2252		advanced 21st centur y manufacturing and digital
2303	2253		fabrication tools for science, technology,
2304	2254		engineering, art, and math (STEAM) learning skills,
2305	2255
2306		-	SB382 HFLR Page 46
2307		-	BOLD FACE denotes Committee Amendments. 1
	2256	+	ENGR. S. B. NO. 382 Page 46 1
2308	2257		2
2309	2258		3
2310	2259		4
2311	2260		5
2312	2261		6
2313	2262		7
2314	2263		8
2315	2264		9
2316	2265		10
2317	2266		11
2318	2267		12
2319	2268		13
2320	2269		14
2321	2270		15
2322	2271		16
2323	2272		17
2324	2273		18
2325	2274		19
2326	2275		20
2327	2276		21
2328	2277		22
2329	2278		23
2330	2279		24
2331	2280
2332	2281		developing inventions, creating and sustaining
2333	2282		businesses, and producing personalized products;
2334	2283		81. Effective November 1, 2021, sale s of tangible personal
2335	2284		property or services used solely for construction and remodeling
2336	2285		projects to an organization which is exempt from taxation pursuant
2337	2286		to the provisions of the Internal Revenue Code , 26 U.S.C., Section
2338	2287		501(c)(3), and which meets the fol lowing requirements:
2339	2288		a. its primary purpose is to construct or remodel and
2340	2289		sell affordable housing and provide homeownership
2341	2290		education to residents of Oklahoma that have an income
2342	2291		that is below one hun dred percent (100%) of the Family
2343	2292		Median Income guideli nes as defined by the U.S.
2344	2293		Department of Housing and Urban Development,
2345	2294		b. it conducts its activities in a manner that serves
2346	2295		public or charitable purposes, rather than commercial
2347	2296		purposes,
2348	2297		c. it receives funding and revenue and charges fees in a
2349	2298		manner that does not incentivize it or its employees
2350	2299		to act other than in the best interests of its
2351	2300		clients, and
2352	2301		d. it compensates its employees in a manner that does not
2353	2302		incentivize employees to act other than in the best
2354	2303		interests of its clients;
2355	2304
2356		-	SB382 HFLR Page 47
2357		-	BOLD FACE denotes Committee Amendments. 1
	2305	+	ENGR. S. B. NO. 382 Page 47 1
2358	2306		2
2359	2307		3
2360	2308		4
2361	2309		5
2362	2310		6
2363	2311		7
2364	2312		8
2365	2313		9
2366	2314		10
2367	2315		11
2368	2316		12
2369	2317		13
2370	2318		14
2371	2319		15
2372	2320		16
2373	2321		17
2374	2322		18
2375	2323		19
2376	2324		20
2377	2325		21
2378	2326		22
2379	2327		23
2380	2328		24
2381	2329
2382	2330		82. Effective November 1, 2021, sales of tangible personal
2383	2331		property or services to a nonprofit entity, organized pursuant to
2384	2332		Oklahoma law before January 1, 2022, exempt from federal income
2385	2333		taxation pursuant to Sectio n 501(c) of the Internal Revenue Code of
2386	2334		1986, as amended, the principal functions of which are to provide
2387	2335		assistance to natural persons following a disaster, with program
2388	2336		emphasis on repair or restoration to single -family residential
2389	2337		dwellings or the cons truction of a replacement single-family
2390	2338		residential dwelling. As used in this paragraph, “disaster” means
2391	2339		damage to property with or without accompanying injury to persons
2392	2340		from heavy rain, high winds, tornadic winds, drought, wildfire,
2393	2341		snow, ice, geologic disturbances, explosions, chemical accidents or
2394	2342		spills, and other events causing damage to property on a large
2395	2343		scale. For purposes of this paragraph, an entity that expended at
2396	2344		least seventy-five percent (75%) of its funds on the restoration to
2397	2345		single-family housing following a disaster including related ge neral
2398	2346		and administrative expenses, shall be eligible for the exemption
2399	2347		authorized by this paragraph;
2400	2348		83. Effective November 1, 2021, through December 31, 2024,
2401	2349		sales of tangible personal property or se rvices to a museum that:
2402	2350		a. operates as a part of an organization which is exempt
2403	2351		from taxation pursuant to the provisions of the
2404	2352		Internal Revenue Code, 26 U.S.C., Section 501(c)(3),
2405	2353
2406		-	SB382 HFLR Page 48
2407		-	BOLD FACE denotes Committee Amendments. 1
	2354	+	ENGR. S. B. NO. 382 Page 48 1
2408	2355		2
2409	2356		3
2410	2357		4
2411	2358		5
2412	2359		6
2413	2360		7
2414	2361		8
2415	2362		9
2416	2363		10
2417	2364		11
2418	2365		12
2419	2366		13
2420	2367		14
2421	2368		15
2422	2369		16
2423	2370		17
2424	2371		18
2425	2372		19
2426	2373		20
2427	2374		21
2428	2375		22
2429	2376		23
2430	2377		24
2431	2378
2432	2379		b. is not accredited by the American Alliance of Museums,
2433	2380		and
2434	2381		c. operates on an annual budget of less than One Million
2435	2382		Dollars ($1,000,000. 00);
2436	2383		84. Until July 1, 2022, sales of tangible personal property or
2437	2384		services for use in a clinical practice or medical facility operated
2438	2385		by an organization which is exempt from taxation pur suant to the
2439	2386		provisions of the Internal Revenue Code of the Unit ed States, 26
2440	2387		U.S.C., Section 501(c)(3), and which has entered into a joint
2441	2388		operating agreement with the University Hospitals Trust created
2442	2389		pursuant to Section 3224 of Title 63 of the Oklahoma Statutes. The
2443	2390		exemption provided by this paragraph shall be li mited to the
2444	2391		purchase of tangible personal property and services for use in
2445	2392		clinical practices or medical facilities acquired or leased by the
2446	2393		organization from the University Hospitals Author ity, University
2447	2394		Hospitals Trust, or the University of Oklahoma o n or after June 1,
2448	2395		2021; and
2449	2396		85. Sales of tangible personal property or services to a
2450	2397		nonprofit entity, organized pursuant to Oklahoma law before January
2451	2398		1, 2019, exempt from federal income t axation pursuant to Section
2452	2399		501(c) of the Internal Revenue Code of 1986, as amended, the
2453	2400		principal functions of which are to provide assistance to natural
2454	2401		persons following a disaster, wi th program emphasis on repair or
2455	2402		restoration to single -family residential dwellings or the
2456	2403
2457		-	SB382 HFLR Page 49
2458		-	BOLD FACE denotes Committee Amendments. 1
	2404	+	ENGR. S. B. NO. 382 Page 49 1
2459	2405		2
2460	2406		3
2461	2407		4
2462	2408		5
2463	2409		6
2464	2410		7
2465	2411		8
2466	2412		9
2467	2413		10
2468	2414		11
2469	2415		12
2470	2416		13
2471	2417		14
2472	2418		15
2473	2419		16
2474	2420		17
2475	2421		18
2476	2422		19
2477	2423		20
2478	2424		21
2479	2425		22
2480	2426		23
2481	2427		24
2482	2428
2483	2429		construction of a replacement single -family residential dwelling.
2484	2430		For purposes of this paragraph, an entity operated exclusively for
2485	2431		charitable and educational purp oses through the coordination of
2486	2432		volunteers for the disaster recovery of homes (as derived from Part
2487	2433		III, Statement of Program Servic es, of Internal Revenue Service Form
2488	2434		990) and offers its services free of charge to disaster survivors
2489	2435		statewide who are lo w income with no or limited means of recovery on
2490	2436		their own for the re storation to single-family housing following a
2491	2437		disaster including related general and administrative expenses,
2492	2438		shall be eligible for the exemption authorized by this paragraph.
2493	2439		The exemption provided by this paragraph shall only be applicable to
2494	2440		sales made on or after the effective date of this act July 1, 2022.
2495	2441		As used in this paragraph, “disaster” means damage to property with
2496	2442		or without accompanying injury to persons from heavy rain, high
2497	2443		winds, tornadic winds, drought, wildfire, snow, ice, geologic
2498	2444		disturbances, explosions, chemical accidents or spills, and other
2499	2445		events causing damage to property on a large scale; and
2500	2446		86. Sales of feminine hygiene products to an organization which
2501	2447		is exempt from taxation pursuant to the provisions of the Int ernal
2502	2448		Revenue Code, 26 U.S.C., Section 501(c)(3) and whose primary and
2503	2449		principal purpose is to provid e feminine hygiene products free of
2504	2450		charge directly to individuals in need thereof and to organizations
2505	2451		for distribution to those in need of such produc ts. For the
2506	2452		purposes of this paragraph, “feminine hygiene products ” means
2507	2453
2508		-	SB382 HFLR Page 50
2509		-	BOLD FACE denotes Committee Amendments. 1
	2454	+	ENGR. S. B. NO. 382 Page 50 1
2510	2455		2
2511	2456		3
2512	2457		4
2513	2458		5
2514	2459		6
2515	2460		7
2516	2461		8
2517	2462		9
2518	2463		10
2519	2464		11
2520	2465		12
2521	2466		13
2522	2467		14
2523	2468		15
2524	2469		16
2525	2470		17
2526	2471		18
2527	2472		19
2528	2473		20
2529	2474		21
2530	2475		22
2531	2476		23
2532	2477		24
2533	2478
2534	2479		tampons, panty liners, menstr ual cups, sanitary napkins, and other
2535	2480		similar tangible personal property designed for feminine hygiene in
2536	2481		connection with the human menstrual cycle .
2537	2482		SECTION 5. This act shall become effective November 1, 2023.
2538		-
2539		-	COMMITTEE REPORT BY: COMMITTEE ON PUBLIC HEALTH, dated 04/13/2023 -
2540		-	DO PASS, As Coauthored.
	2483	+	Passed the Senate the 23rd day of March, 2023.
	2484	+
	2485	+
	2486	+
	2487	+	Presiding Officer of the Senate
	2488	+
	2489	+
	2490	+	Passed the House of Representatives the ____ d ay of __________,
	2491	+	2023.
	2492	+
	2493	+
	2494	+
	2495	+	Presiding Officer of the House
	2496	+	of Representatives
	2497	+