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HOUSE OF REPRESENTATIVES - FLOOR VERSION
STATE OF OKLAHOMA
1st Session of the 59th Legislature (2023)
ENGROSSED SENATE
BILL NO. 382 By: Garvin of the Senate
and
Roe and Fugate of the House
An Act relating to feminine hygiene products;
defining terms; creating the Feminine Hygiene
Program; directing the State Department of Health to
administer program; requiring the provision of
certain grants to local h ealth departments; stating
purpose of grants; stipulating grant application
process; authorizing local health departments to
partner with certain entities; requiring
determination from Department bas ed on certain
metrics; directing promulgation of rules; c reating
the Feminine Hygiene Program Revolving Fund; stating
sources of funds; providing for expenditures from
fund; amending 68 O.S. 2021, Section 1353, as last
amended by Section 3, Chapter 412, O. S.L. 2022 (68
O.S. Supp. 2022, Section 1353), which relat es to
sales tax apportionment; providing apportionment to
Feminine Hygiene Program Revolving Fund; amending 68
O.S. 2021, Section 1356, as last amended by Section
1, Chapter 394, O.S.L. 2022 (68 O.S. Supp. 2022,
Section 1356), which relates to sales tax ex emption;
providing exemption for feminine hygiene products;
requiring exemption administered in the form of a
refund; authorizing purchaser to apply for refund
within certain period; requiring furnis hment of
certain receipts; directing the Oklahoma Tax
Commission to prescribe form; updating statutory
language and reference; defining term; providi ng for
codification; and providing an effective date.
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BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. NEW LAW A new section of la w to be codified
in the Oklahoma Statutes as Section 1-228 of Title 63, unless there
is created a duplication in numb ering, reads as follows:
A. As used in this section:
1. “Feminine hygiene products” means tampons, panty liners,
menstrual cups, sanitary napkins, and other products designed for
feminine hygiene in connection with the h uman menstrual cycle; and
2. “Local health department” means a county department of
health, a cooperative department of health, a district department of
health, or a city-county health department .
B. There is hereby created the Feminine Hygiene Program. The
State Department of Health shall administer the Feminine Hygiene
Program to provide grants to local health departments for the
purpose of providing feminine hygiene products to women.
C. Local health departments may apply to the State Department
of Health for available funds. The application shall be on a form
provided by the Depa rtment and shall contain information including
but not limited to the items the local health department plans to
purchase, the needs of the population the local health department
intends to serve, and any entities the local health department plans
to partner with to distribute feminine hygiene products.
D. For the distribution of feminine hygi ene products, local
health departments may partner with public schools, institutions of
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higher education, career tech centers, and nonprofit organizations
that are solely organized in this state.
E. The State Department of Health shall determine grant
application approvals and grant amounts based on a measure of the
needs of the population the local health department intends to
serve. The Department shall determine a measure of needs by
analyzing information on the population to be served including but
not limited to health statistics, income levels, employment
statistics, or rates of domestic crime.
F. The State Commissioner of Health shall promulgate rules to
administer the provisions of this sections.
SECTION 2. NEW LAW A new section of law to be codified
in the Oklahoma Statutes as Section 1-228.1 of Title 63, unless
there is created a duplication in numbering, reads as follows:
There is hereby created in the State Treasury a revolving fund
for the State Department of Health, to be designated the “Feminine
Hygiene Program Revolving Fund”. The fund shall be a continuing
fund, not subject to fiscal year limitations, and shall consist of
all monies received by the State Department of Health from
appropriations of the Legislature, federal grants or funds, and
sales tax apportionments pursuant to Section 1353 of Title 68 of the
Oklahoma Statutes designated for deposit in this fund . All monies
accruing to the credit of the fund are hereby appropriated and shal l
be budgeted and expended to administer and provide grants pursuant
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to the Feminine Hygiene Program created in Section 1 of this act.
Expenditures from the fund shall be made upon warrants issued by the
State Treasurer against claims filed as prescribed by law with the
Director of the Office of Management and Enterprise Services for
approval and payment.
SECTION 3. AMENDATORY 68 O.S. 2021, Section 1353, as
last amended by Section 3, Chapter 412, O.S.L. 2022 (68 O.S. Supp.
2022, Section 1353), is amended to read as follows:
Section 1353. A. It is hereby declared to be the purpose of
the Oklahoma Sales Tax Code to provide funds for the financing of
the program provided for by the Oklahoma Social Security Act and to
provide revenues for the support of the functions of the state
government of Oklahoma, and for this purpose it is hereby expressly
provided that, revenues derived pursuant to the provis ions of the
Oklahoma Sales Tax Code, subject to the apportionment requirements
for the Oklahoma Tax Commission and Office of Management and
Enterprise Services Joint Computer Enhancement Fund provided by
Section 265 of this title, shall be apportioned as f ollows:
1. Except as provided in subsections C and D of this section,
the following amounts shall be paid to the State Treasurer to be
placed to the credit of the General Revenue Fund to be paid out
pursuant to direct appropriation by the Legislature:
Fiscal Year Amount
FY 2003 and FY 2004 86.04%
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FY 2005 85.83%
FY 2006 85.54%
FY 2007 85.04%
FY 2008 through FY 2022 83.61%
FY 2023 through FY 2027 83.36%
FY 2028 and each fiscal year thereafter 83.61%;
2. The following amounts shall be paid to the State Treas urer
to be placed to the credit of the Education Reform Revolving Fund of
the State Department of Education:
a. for FY 2003, FY 2004 and FY 2005, ten and forty-two
one-hundredths percent (10.42%),
b. for FY 2006 through FY 2020, ten and forty-six one-
hundredths percent (10.46%),
c. for FY 2021:
(1) for the month beginning July 1, 2020, through the
month ending August 31, 2020, ten and forty-six
one-hundredths percent (10.46%), and
(2) for the month beginning September 1, 2020,
through the month ending June 30, 2021, eleven
and ninety-six one-hundredths percent (11.96%),
d. for FY 2022 and each fiscal year thereafter, ten and
forty-six one-hundredths percent (10.46%);
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3. The following amounts shal l be paid to the State Treasurer
to be placed to the credit of the Teachers’ Retirement System
Dedicated Revenue Revolving Fund:
Fiscal Year Amount
FY 2003 and FY 2004 3.54%
FY 2005 3.75%
FY 2006 4.0%
FY 2007 4.5%
FY 2008 through FY 2020 5.0%
FY 2021:
a. for the month beginning July
1, 2020, through the month
ending August 31, 2020 5.0%
b. for the month beginning
September 1, 2020, through
the month ending June 30,
2021 3.5%
FY 2022 5.0%
FY 2023 through FY 2027 5.25%
FY 2028 and each fiscal year thereafter 5.0%;
4. a. except as otherwise provided in subparagraph b of this
paragraph, for the fiscal year beginning July 1, 2022,
and for each fiscal year thereafter, eighty-seven one-
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hundredths percent (0.87%) shall be paid to the State
Treasurer to be further apportioned as follows:
(1) twenty-four percent (24%) shall be placed to the
credit of the Oklahoma Tourism Promotion
Revolving Fund, but in no event shall such
apportionment exceed Five Million Dollars
($5,000,000.00) in any fisc al year,
(2) forty-four percent (44%) shall be placed to the
credit of the Oklahoma Tourism Capital
Improvement Revolving Fund, but in no event shall
such apportionment exceed Nine Million Dollars
($9,000,000.00) in any fiscal year, and
(3) thirty-two percent (32%) shall be placed to the
credit of the Oklahoma Route 66 Commission
Revolving Fund, but in no event shall such
apportionment exceed Six Million Six Hundred
Thousand Dollars ($6,600,000.00) in any fiscal
year, and
b. any amounts which exceed the limitations of
subparagraph a of this paragraph shall be placed to
the credit of the General Rev enue Fund; and
5. For the fiscal year beginning July 1, 2015, and for each
fiscal year thereafter, six one-hundredths percent (0.06%) shall be
placed to the credit of the Oklahoma Historical Society Capital
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Improvement and Operations Revolving Fund, but in no event shall
such apportionment exceed the total amount apportioned pursuant to
this paragraph for the fiscal year ending on June 30, 2015. Any
amounts which exceed the limitations of this paragraph shall be
placed to the credit of the General Revenu e Fund.
B. Provided, for the fiscal year beginning July 1, 2007, and
every fiscal year thereafter, an amount of revenue shall be
apportioned to each municipality or county which levies a sales tax
subject to the provisions of Section 1357.10 of this titl e and
subsection F of Section 2701 of this title equal to the amount of
sales tax revenue of such municipality or county exempted by the
provisions of Section 1357.10 of this title and subsection F of
Section 2701 of this title. The Oklahoma Tax Commissio n shall
promulgate and adopt rules necessary to implement the provisions of
this subsection.
C. From the monies that would otherwise be apportioned to the
General Revenue Fund pursuant to subsection A of this section, there
shall be apportioned the follo wing amounts:
1. For the month ending August 31, 2019:
a. Nine Million Six Hundred Thousand Dollars
($9,600,000.00) to the credit of the State Highway
Construction and Maintenance Fund created in Section
1501 of Title 69 of the Oklahoma Statutes, and
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b. Two Million Dollars ($2,000,000.00) to the credit of
the Oklahoma Railroad Maintenance Revolving Fund
created in Section 309 of Title 66 of the Oklahoma
Statutes;
2. For the month ending September 30, 2019:
a. Twenty Million Dollars ($20,000,000.00) to the credit
of the State Highway Construction and Maintenance Fund
created in Section 1501 of Title 69 of the Oklahoma
Statutes, and
b. Two Million Dollars ($2,000,000.00) to the credit of
the Oklahoma Railroad Maintenance Revolving Fund
created in Section 309 of Title 66 of the Oklahoma
Statutes;
3. For the month ending October 31, 2019:
a. Twenty Million Dollars ($20,000,000.00) to the credit
of the State Highway Construction and Maintenance Fund
created in Section 1501 of Title 69 of the Oklahoma
Statutes, and
b. Two Million Dollars ($2,000,000.00) to the credit of
the Oklahoma Railroad Maintenance Revolving Fund
created in Section 309 of Title 66 of the Oklahoma
Statutes;
4. For the month ending November 30, 2019:
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a. Twenty Million Dollars ($20,000,000.00) to the credit
of the State Highway Construction and Maintenance Fund
created in Section 1501 of Title 69 of the Oklahoma
Statutes, and
b. Two Million Dollars ($2,000,000.00) to the credit of
the Oklahoma Railroad Maintenance Revolving Fund
created in Section 309 of Title 66 of the Oklahoma
Statutes; and
5. For the month ending December 31, 2019:
a. Twenty Million Dollars ($20,000,000.00) to the credit
of the State Highway Construction and Maintenance Fund
created in Section 1501 of Title 69 of the Oklahoma
Statutes, and
b. Two Million Dollars ($2,000,000.00) to the credit of
the Oklahoma Railroad Maintenance Revolving Fund
created in Section 309 of Title 66 of the Oklahoma
Statutes.
D. For fiscal year 2023, and each subsequent fiscal year,
before any other apportionment otherwise required by this section is
made to the General Revenue Fund, there shall be apportioned to the
State Public Common School Building Equalization Fund an amount, if
any, as required pursuant to Section 3-104 of Title 70 of the
Oklahoma Statutes, not to exceed the state sales tax generated by
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medical marijuana sales in the preceding fiscal year as reported by
the Oklahoma Tax Commission.
E. For fiscal year 2025 and each subsequent fiscal year, before
any other apportionment otherwise required by this section is made
to the General Revenue Fund, there shall be apporti oned One Million
Dollars ($1,000,000.00) to the Feminine Hygiene Program Revolving
Fund created in Section 2 of this act.
SECTION 4. AMENDATORY 68 O.S. 2021, Section 1356, as
last amended by Section 1, Chapter 394, O.S.L. 2022 (68 O.S. Supp.
2022, Section 1356), is amended to read as follows:
Section 1356. Exemptions - Governmental and nonprofit entities.
There are hereby specifically exempted from the tax levied by
Section 1350 et seq. of this title:
1. Sale of tangible personal property or services to the United
States government or to the State of Oklahoma this state, any
political subdivision of this state, or any agency of a political
subdivision of this state; pr ovided, all sales to contractors in
connection with the performance of any contract wit h the United
States government, State of Oklahoma this state, or any of its
political subdivisions shall not be exempted f rom the tax levied by
Section 1350 et seq. of t his title, except as hereinafter provided;
2. Sales of property to agents appointed by or under contract
with agencies or instrumentalities of the Unit ed States government
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if ownership and possession of such property transfers immediately
to the United States government;
3. Sales of property to agents appointed by or under contract
with a political subdivision of this state if the sale of such
property is associated with the development of a qualified federal
facility, as provided in the Oklahoma Federal Facilities Development
Act, and if ownership and possession of such property transfers
immediately to the political subdivision or the state;
4. Sales made directly by co unty, district, or state fair
authorities of this state, upon the premises of the fair authority,
for the sole benefit of the fair authority or sales of admission
tickets to such fairs or fair events at any location in the state
authorized by county, distr ict, or state fair authorities; provid ed,
the exemption provided by this paragraph fo r admission tickets to
fair events shall apply only to any portion of the admission pri ce
that is retained by or distributed to the fair authority . As used
in this paragraph, “fair event” shall be limited to an event held on
the premises of the fair autho rity in conjunction with and during
the time period of a county, district, or state fair;
5. Sale of food in cafeterias or lunchrooms of elementary
schools, high schools, colleges, or universities which are o perated
primarily for teachers and pupils and are not operated primarily for
the public or for profit;
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6. Dues paid to fraternal, rel igious, civic, charitable, or
educational societies or organizatio ns by regular members thereof,
provided, such societies or organizations operate under what is
commonly termed the lodge plan or system, and provided such
societies or organizations do not o perate for a profit which inures
to the benefit of any individual member or members thereof to the
exclusion of other memb ers and dues paid monthly or annually to
privately owned scientific and educational libraries by members
sharing the use of services r endered by such libraries with students
interested in the study of geology, petroleum engineering, or
related subjects;
7. Sale of tangible personal property or services to or by
churches, except sales made in the course of business for profit or
savings, competing with other persons engaged in the same, or a
similar business or sale of tangible personal property or services
by an organization exempt from federal income tax pursuant to
Section 501(c)(3) of the Internal Revenue Code of 1986, as amended,
made on behalf of or at t he request of a church or churches if the
sale of such property is conducted not more than once each calendar
year for a period not to exceed three (3) days by the organization
and proceeds from the sale of such property are used by t he church
or churches or by the organization for charitable purpose s;
8. The amount of proceeds received from the sale of admission
tickets which is separately stated on the ticket of admission for
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the repayment of money borrowed by any accredited state-supported
college or university or any public trust of which a coun ty in this
state is the beneficiary, for the purpose of constructing or
enlarging any facility to be used for the staging of an athletic
event, a theatrical production, or any other form of entertainment,
edification, or cultural cultivation to which entry is gained with a
paid admission ticket. Such facilities include, but are not limited
to, athletic fields, athletic stadiums, field houses, amphitheaters,
and theaters. To be eligible for this sales tax exempti on, the
amount separately stated on the admiss ion ticket shall be a
surcharge which is imposed, coll ected, and used for the sole purpose
of servicing or aiding in the servicing of debt incurred by the
college or university to effect t he capital improvement s
hereinbefore described;
9. Sales of tangible personal property or services to the
council organizations or similar state supervisory organizations of
the Boy Scouts of America, Girl Scouts of the U.S.A., and Camp Fire
USA;
10. Sale of tangible personal property or services to any
county, municipality, rural water district, public school district,
city-county library system, the institutions of The Oklahoma State
System of Higher Education, the Grand River Dam Authority, the
Northeast Oklahoma Public Fac ilities Authority, the Oklahoma
Municipal Power Authority, City of Tulsa-Rogers County Port
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Authority, Muskogee City-County Port Authority, the Oklahoma
Department of Veterans Affairs, the Broken Bow Economic Development
Authority, Ardmore Development Auth ority, Durant Industrial
Authority, Oklahoma Ordna nce Works Authority, Central Oklahoma
Master Conservancy District, Arbuckle Master Conservancy District,
Fort Cobb Master Conservancy District, Foss Reservoir Master
Conservancy District, Mountain Park Mast er Conservancy District,
Waurika Lake Master Conse rvancy District and the Office of
Management and Enterprise Services only when carrying out a public
construction contract on behalf of the Oklahoma Department of
Veterans Affairs, and effective July 1, 202 2, the University
Hospitals Trust, or to any person with whom any of the above-named
subdivisions or agencies of this state has duly entered into a
public contract pursuant to law, necessary for carrying out such
public contract or to any subcontractor to such a public contract.
Any person making purchases on behalf of such subdivision or agency
of this state shall certify, in writing, on the copy of the invoice
or sales ticket to be retained by the vendor that the purchases are
made for and on behalf of s uch subdivision or agency of this state
and set out the name of such public subdivision or agency . Any
person who wrongfully or erroneously certifies that purchases are
for any of the above-named subdivisions or agencies of this state or
who otherwise violates this section shall be guilty of a misdemeanor
and upon conviction thereof shall be fined an am ount equal to double
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the amount of sales tax involved or incarcerated for not more than
sixty (60) days or both;
11. Sales of tangible personal property or services to private
institutions of higher educati on and private elementary and
secondary institutions of education accredited by the State
Department of Education or registered by the State Board of
Education for purposes of participating in federal prog rams or
accredited as defined by the Oklahoma State Regents for Higher
Education which are exempt fr om taxation pursuant to the provisions
of the Internal Revenue Code, 26 U.S.C., Section 501(c)(3) including
materials, supplies, and equipment used in the c onstruction and
improvement of buildings and other s tructures owned by the
institutions and operated for educational purposes.
Any person, firm, agency, or entity making purchases on behalf
of any institution, agency, or subdivision in this state, shall
certify in writing, on the copy of the invoice or sales ticket the
nature of the purchases, and violat ion of this paragraph shall be a
misdemeanor as set forth in paragraph 10 of this section;
12. Tuition and educational fees paid to private institutions
of higher education and private elementary and seconda ry
institutions of education accredited by the S tate Department of
Education or registered by the State Board of Education for purposes
of participating in federal programs or accredited as defined by the
Oklahoma State Regents for Higher Education which a re exempt from
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taxation pursuant to the provisio ns of the Internal Revenue Code, 26
U.S.C., Section 501(c)(3);
13. a. Sales of tangible personal property made by:
(1) a public school,
(2) a private school offering instruction for grade
levels kindergarten through twelfth grade,
(3) a public school distr ict,
(4) a public or private school board,
(5) a public or private school student group or
organization,
(6) a parent-teacher association or organization
other than as specified in subparagraph b of th is
paragraph, or
(7) public or private school personnel for purposes
of raising funds for the benefit of a public or
private school, public school district, public or
private school board, or public or private s chool
student group or organization, or
b. Sales of tangible personal property made by or to
nonprofit parent-teacher associations or organizations
exempt from taxation pursuant to the provisions of the
Internal Revenue Code, 26 U.S.C., Section 501(c)(3),
nonprofit local public or private school fou ndations
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which solicit money or property in the name of any
public or private school or public school district.
The exemption provided by this paragraph for sales made by a
public or private school shall be limit ed to those public or private
schools accredited by the State Department of Education or
registered by the State Board of Education for purposes of
participating in federal programs. Sale of tangible personal
property in this paragraph shall include sale of admission tickets
and concessions at ath letic events;
14. Sales of tangible personal property by :
a. local 4-H clubs,
b. county, regional, or state 4-H councils,
c. county, regional, or state 4-H committees,
d. 4-H leader associations,
e. county, regional, or state 4-H foundations, and
f. authorized 4-H camps and training centers.
The exemption provided by this paragrap h shall be limited to
sales for the purpose of raising funds for the benefit of such
organizations. Sale of tangible personal property exempted by this
paragraph shall inclu de sale of admission tic kets;
15. The first Seventy-five Thousand Dollars ($75,00 0.00) each
year from sale of tickets and concessions at athletic events by each
organization exempt from taxation pursuant to the provis ions of the
Internal Revenue Code, 26 U.S.C., Section 501(c)(4 );
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16. Sales of tangible personal pro perty or services to any
person with whom the Oklahoma Tourism and Recreation Department has
entered into a public contract and which is necessary for carry ing
out such contract to assist the Department in the developm ent and
production of advertising, pro motion, publicity, and public
relations programs;
17. Sales of tangible personal property or services to fire
departments organized pursuant to Section 592 of Title 18 of the
Oklahoma Statutes which items are to be us ed for the purposes of the
fire department. Any person making purchases on behalf of any such
fire department shall certify, in writing, on the copy of the
invoice or sales ticket to be retaine d by the vendor that the
purchases are made for and on behalf of such fire department and set
out the name of such fire department. Any person who wrongfully or
erroneously certifies that the purchases are for any such fire
department or who otherwise vio lates the provisions of this section
shall be deemed guilty of a misdemeanor and upon conviction the reof,
shall be fined an amount equal to double the amount of sales tax
involved or incarcerated for not more than sixty (60) days, or both;
18. Complimentary or free tickets for admission to places of
amusement, sports, entertainment, exhibition, display, or other
recreational events or activities which are issued through a box
office or other entity which is operated by a state institution of
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higher education with institutional employees or by a municipality
with municipal employees;
19. The first Fifteen Thousand Dollars ( $15,000.00) each year
from sales of tangible personal property by fire departments
organized pursuant to Titles 11, 18, or 19 of the Okl ahoma Statutes
for the purposes of raising funds for the benef it of the fire
department. Fire departments selling tangi ble personal property for
the purposes of raising funds shall be limited to no more than six
(6) days each year to raise such funds in o rder to receive the
exemption granted by this paragraph;
20. Sales of tangible personal property or services to any Boys
& Girls Clubs of America affiliate in this state which is not
affiliated with the Salvation Army and which is exempt from taxation
pursuant to the provisions of the Internal Revenue Code, 26 U.S.C .,
Section 501(c)(3);
21. Sales of tangible personal prop erty or services to any
organization, which takes court-adjudicated juveniles for purposes
of rehabilitation, and which is exempt from t axation pursuant to the
provisions of the Internal Revenue Cod e, 26 U.S.C., Section
501(c)(3), provided that at least fi fty percent (50%) of the
juveniles served by such organization are court adjudicated and the
organization receives state funds in an amo unt less than ten percent
(10%) of the annual budget of the or ganization;
22. Sales of tangible per sonal property or se rvices to:
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a. any health center as defined in Section 254b of Title
42 of the United States Code,
b. any clinic receiving disbursements of state monies
from the Indigent Health Care Revolving Fund p ursuant
to the provisions of Section 6 6 of Title 56 of the
Oklahoma Statutes,
c. any community-based health center which meets all of
the following criteria:
(1) provides primary care services a t no cost to the
recipient, and
(2) is exempt from taxation pu rsuant to the
provisions of Section 50 1(c)(3) of the Inter nal
Revenue Code, 26 U.S.C., Section 501(c)(3), and
d. any community mental health center as defined in
Section 3-302 of Title 43A of th e Oklahoma Statutes;
23. Dues or fees including free or compl imentary dues or fees
which have a value equivalent to the charge that could have
otherwise been made, to YMCAs, YWCAs, or municipally-owned
recreation centers for the use of facilities and prog rams;
24. The first Fifteen Thousand Dollars ($15,000.00) eac h year
from sales of tangible personal property or services to or by a
cultural organization established to sponsor and promote
educational, charitable, and cultural events for disadvantaged
children, and which organization is exempt from taxation pursuant to
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the provisions of the Internal Rev enue Code, 26 U.S.C. , Section
501(c)(3);
25. Sales of tangible personal property or services to museums
or other entities which have been accredited by the American
Association Alliance of Museums. Any person making purchases on
behalf of any such museum or other entity shall certify, in writing,
on the copy of the invoice or sales ticket to be reta ined by the
vendor that the purchases are made for and on b ehalf of such museum
or other entity and set out the name of s uch museum or other entity.
Any person who wrongfully or err oneously certifies that th e
purchases are for any such museum or other entity or who otherwise
violates the provisions of this paragr aph shall be deemed guilty of
a misdemeanor and, upon convicti on thereof, shall be fined an amount
equal to double the amou nt of sales tax involved o r incarcerated for
not more than sixty (60) days , or by both such fine and
incarceration;
26. Sales of tickets for admission by any muse um accredited by
the American Association Alliance of Museums. In order to be
eligible for the exemption provided by this paragraph, an amount
equivalent to the amount of the tax which would otherwise be
required to be collected pursuant to the provisions of Secti on 1350
et seq. of this title shall be separately stated o n the admission
ticket and shall be collected and used for the sole purpose of
servicing or aiding in th e servicing of debt incurred by the museum
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to effect the construction, enlarging, or renovation of any facility
to be used for entertainment, edification , or cultural cultivation
to which entry is gained with a paid admission ticket;
27. Sales of tangible personal property or services occurring
on or after June 1, 1995, to children’s homes which are supported or
sponsored by one or more churches, members of which serve as
trustees of the home;
28. Sales of tangible personal property or services to the
organization known as the Disabled American Veterans, Department of
Oklahoma, Inc., and subordinate chapters thereof;
29. Sales of tangible personal proper ty or services to youth
camps which are supported or sponsored by one or more churches,
members of which serve as trustees of the organization;
30. a. Until July 1, 2022, transfer of tangible personal
property made pursuant to Section 3226 of Title 63 of
the Oklahoma Statutes by t he University Hospitals
Trust, and
b. Effective July 1, 2022, transfer of tang ible personal
property or services to or by:
(1) the University Hospitals Trust created pur suant
to Section 3224 of Title 63 of the Oklahoma
Statutes, or
(2) nonprofit entities which are exempt from taxation
pursuant to the provisions of the Internal
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Revenue Code of the United States, 26 U.S.C.,
Section 501(c)(3), which have entered into a
joint operating agreement wit h the University
Hospitals Trust;
31. Sales of tangible pers onal property or services to a
municipality, county, or school district pursua nt to a lease or
lease-purchase agreement executed between the vendor and a
municipality, county, or school district. A copy of the lease or
lease-purchase agreement shall be re tained by the vendor;
32. Sales of tangible personal property or services to any
spaceport user, as defined in the Oklahoma Space Industry
Development Act;
33. The sale, use, storage, consumption, or distribution in
this state, whether by the importer, e xporter, or another person, of
any satellite or any associated launch vehicle including components
of, and parts and motors for, any such satellite or launch vehicle,
imported or caused to be imported into this state for the purpos e of
export by means of l aunching into space. This exemption provided by
this paragraph shall not be a ffected by:
a. the destruction in whole or in part of the satellite
or launch vehicle,
b. the failure of a launch to occur or be successful, or
c. the absence of any transfer or title to, or possession
of, the satellite or launch vehicle after launch;
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34. The sale, lease, use, storage, consumption, or distribution
in this state of any space f acility, space propulsion system or
space vehicle, satellite , or station of any kind poss essing space
flight capacity including components thereof;
35. The sale, lease, use, storage, consumption, or distribution
in this state of tangible personal property, placed on or used
aboard any space facility, space propulsion system or space vehicle,
satellite, or station possessing space flight capacity, which is
launched into space, irrespective of whether such tangible property
is returned to this state for subse quent use, storage, or
consumption in any manner;
36. The sale, lease, use, storage, co nsumption, or distribution
in this state of tangible personal property meeting the definition
of “section 38 property” as defined in Sections 48(a)(1)(A) and
(B)(i) of the Internal Revenue Code of 1986, that is an integral
part of and used primarily in sup port of space flight; however,
section 38 property used in support of space fl ight shall not
include general office equipment, any boat, mobile home, motor
vehicle, or other vehicle of a class or type required to be
registered, licensed, titled, or documented in this state or by the
United States government, or any other property no t specifically
suited to supporting space activity. The term “in support of space
flight”, for purposes of this paragraph, means the altering,
monitoring, controlling, regulatin g, adjusting, servicing, or
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repairing of any space facility, space propulsion systems or space
vehicle, satellite, or station possessing space flight capacity
including the components thereof;
37. The purchase or lease of machinery and equipment for use a t
a fixed location in this state, which is used exclusively in the
manufacturing, processing, compounding, or producing of any space
facility, space propulsion system or sp ace vehicle, satellite, or
station of any kind possessing sp ace flight capacity. Provided, the
exemption provided for in this paragraph shall not be allowed unle ss
the purchaser or lessee signs an affidavit stating that the item or
items to be exempted are for the exclusive use designated herein.
Any person furnishing a false affidavit to the vendor for the
purpose of evading payment of any tax imposed by Section 1354 of
this title shall be subject to the penalties provided by law. As
used in this paragra ph, “machinery and equipment” means “section 38
property” as defined in Sections 48 (a)(1)(A) and (B)(i) of the
Internal Revenue Code of 1986, which is used as an integral part of
the manufacturing, processing, compounding, or producing of items of
tangible personal property. Such term includes parts and
accessories only to the extent th at the exemption thereof is
consistent with the provisions of this paragraph;
38. The amount of a surcharge or any other amount which is
separately stated on an admission t icket which is imposed,
collected, and used for the sole pur pose of constructing,
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remodeling, or enlarging facilities of a public trust having a
municipality or county as its sole beneficiary;
39. Sales of tangible personal property or services which are
directly used in or for the benefit of a state park in this state,
which are made to an organization which is exempt from taxation
pursuant to the provisions of the Internal Revenue Code, 26 U.S.C.,
Section 501(c)(3) and which is organized primarily for the purpose
of supporting one or more state parks located in t his state;
40. The sale, lease, or use of parking privileges by an
institution of The Oklahoma State System of Higher Education;
41. Sales of tangible personal property or services for use on
campus or school construction projects for the benefit of
institutions of The Oklahom a State System of Higher Education,
private institutions of higher education a ccredited by the Oklahoma
State Regents for Higher Education, or any public school or school
district when such projects are financed by or through the use of
nonprofit entities which are exempt from taxation pursuant to the
provisions of the Internal Reve nue Code, 26 U.S.C., Section
501(c)(3);
42. Sales of tangible personal property or services by an
organization which is exempt from taxation pursuant to t he
provisions of the In ternal Revenue Code, 26 U.S.C., Section
501(c)(3), in the course of conducting a national championship
sports event, but only if all or a portion of the payment in
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exchange therefor would qualify as the receipt of a qualified
sponsorship payment described in Internal Revenue Code, 26 U.S.C.,
Section 513(i). Sales exempted pursuant to this paragraph shall be
exempt from all Oklahoma sales, use, excise, and gross receipts
taxes;
43. Sales of tangible personal property or services to o r by an
organization which:
a. is exempt from taxation pursuant to the provisions of
the Internal Revenue Code, 26 U.S.C., Section
501(c)(3),
b. is affiliated with a comprehensive university wit hin
The Oklahoma State System of Higher Education, and
c. has been organized primaril y for the purpose of
providing education and teacher training and
conducting events relating to robotics;
44. The first Fifteen Thousand Dollars ($15,000.00) each year
from sales of tangible p ersonal property to or by youth athletic
teams which are part o f an athletic organization exempt from
taxation pursuant to the provisions of the Internal Revenue Code, 26
U.S.C., Section 501(c)(4), for the purposes of raising funds for the
benefit of the team;
45. Sales of tickets for admission to a collegiate athlet ic
event that is held in a facility owned or operated by a municipality
or a public trust of which the municipality is the sole beneficiary
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and that actually determines or is part of a tourname nt or
tournament process for determining a conference tournamen t
championship, a conference championship, or a national championship;
46. Sales of tangible personal property or services to or by an
organization which is exempt fr om taxation pursuant to th e
provisions of the Internal Revenue Cod e, 26 U.S.C., Section
501(c)(3) and is operating the Oklahoma City National Memorial and
Museum, an affiliate of the National Park System;
47. Sales of tangible personal property or servic es to
organizations which a re exempt from federal taxation pursuant to the
provisions of Section 501(c)(3) of the Internal Revenue Code, 26
U.S.C., Section 501(c)(3), t he memberships of which are limited to
honorably discharged veterans, and which furnish financial support
to area veterans’ organizations to be used for th e purpose of
constructing a memorial or museum;
48. Sales of tangible personal property or services on or after
January 1, 2003, to an organization which is exempt from taxation
pursuant to the provisions of the Int ernal Revenue Code, 26 U.S.C.,
Section 501(c)(3) that is expend ing monies received from a private
foundation grant in conjunction with expend itures of local sales tax
revenue to construct a local public library;
49. Sales of tangible personal property or services to a state
that borders this st ate or any political su bdivision of that state,
but only to the extent that the other state or politi cal subdivision
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exempts or does not impose a tax on similar sales of items to this
state or a political subdivision of this state;
50. Effective July 1, 2005, sales of tangible personal property
or services to the Career Technology Student Organizations u nder the
direction and supervision of the Oklahoma Department of Career and
Technology Education;
51. Sales of tangible personal property to a public trus t
having either a singl e city, town or county or multiple cities,
towns or counties, or combination thereof as beneficiary or
beneficiaries or a nonprofit organization which is exempt fr om
taxation pursuant to the pro visions of the Internal Revenue Code, 2 6
U.S.C., Section 501(c )(3) for the purpose of constructing
improvements to or expanding a hospital o r nursing home owned and
operated by any such public trust or nonprofit entity prior to July
1, 2008, in counties wi th a population of less than one hundre d
thousand (100,000) pe rsons, according to the most recent Federal
Decennial Census. As used in this paragraph, “constructing
improvements to or expanding” shall not mean any expense fo r routine
maintenance or genera l repairs and shall require a project c ost of
at least One Hundred Thousand Dollars ($100,000.00). For purposes
of this paragraph, sales ma de to a contractor or subcontractor that
enters into a contractual relationship with a public trust or
nonprofit entity as described by this paragraph shal l be considered
sales made to the public trust or nonprofit entity. The exemption
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authorized by this paragraph shall be administered in the form of a
refund from the sales tax revenues apportioned pursuant to Section
1353 of this title and the vendor shal l be required to collec t the
sales tax otherwise applicable to the transaction. The purchaser
may apply for a refund of the sales tax paid in the manner
prescribed by this paragraph. Within thirty (30) days after th e end
of each fiscal year, any purchase r that is entitled to m ake
application for a refund based upon the exempt treatment authorized
by this paragraph may file an application for refund of the sales
taxes paid during such pr eceding fiscal year. The Tax Commission
shall prescribe a form for pu rposes of making the ap plication for
refund. The Tax Commission shall determine whether or not the t otal
amount of sales tax exemptions claimed by all purchasers is equal to
or less than Six Hundred Fifty Thousand Do llars ($650,000.00). If
such claims are less than or equal to that amount, the Tax
Commission shall make refunds to the purchasers in the f ull amount
of the documented and verified sales tax amounts. If such claims by
all purchasers are in excess of Six Hundred Fifty Thousand Dollars
($650,000.00), the Tax Commissi on shall determine the amount of each
purchaser’s claim, the total amount of a ll claims by all purchasers,
and the percentage each purchaser’s claim amount bears t o the total.
The resulting percentage determined for each purchaser s hall be
multiplied by Six Hundred Fifty Thousand Dollars ($650,000.00) to
determine the amount of ref undable sales tax to be paid to each
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purchaser. The pro rata refund amount shall be the only method to
recover sales taxes paid during the preceding fisca l year and no
balance of any sales taxes paid on a pro rata basis shall be the
subject of any subsequ ent refund claim pursuant to this paragraph;
52. Effective July 1, 2006, sales of t angible personal property
or services to any organization which assists , trains, educates, and
provides housing for physically and mentally handicapped persons and
which is exempt from taxation pursuant to the provisions of the
Internal Revenue Code, 26 U. S.C., Section 501(c)(3) and that
receives at least eighty-five percent (85%) of its annual bud get
from state or federal funds. In order to receive the benefit of the
exemption authorized by this paragraph, the taxpayer shall be
required to make payment of the applicable sales tax at the time of
sale to the vendor in the mann er otherwise required b y law.
Notwithstanding any other provision of the Oklahoma Uniform Tax
Procedure Code to the contrary, the taxpayer shall be authorized to
file a claim for refun d of sales taxes paid that quali fy for the
exemption authorized by this paragraph for a period of one (1) year
after the date of the sale transaction. The taxpayer shall b e
required to provide documentation as may be prescribed by the
Oklahoma Tax Commiss ion in support of the refund cla im. The total
amount of sales tax qual ifying for exempt treat ment pursuant to this
paragraph shall not exceed One Hundred Seventy-five Thousand Dollars
($175,000.00) each fiscal year. Claims for refund shall be
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processed in the order in which such claims are received by the
Oklahoma Tax Commission. If a claim otherwise timely filed exceeds
the total amount of refunds payable for a fiscal ye ar, such claim
shall be barred;
53. The first Two Thousand Dollars ($2,000.00) eac h year of
sales of tangible perso nal property or services to, by, or for the
benefit of a qualified neighborhood watch organization that is
endorsed or supported by or worki ng directly with a law enforcement
agency with jurisdiction in the area in which th e neighborhood watch
organization is located. As used in this paragraph , “qualified
neighborhood watch organization” means an organization that is a
not-for-profit corporation under the laws of the State of Oklahoma
this state that was created to help prevent crimin al activity in an
area through community involvement and inte raction with local law
enforcement and which is one of the first two thousand organizations
which makes application to the Oklahoma Tax Commission for the
exemption after March 29, 2006;
54. Sales of tangible personal property to a nonprofit
organization, exempt from taxation p ursuant to the provisions of the
Internal Revenue Code, 26 U.S.C., Section 501 (c)(3), organized
primarily for the purpose of providing services to homeless persons
during the day and located in a metropolitan area with a population
in excess of five hundre d thousand (500,000) persons according to
the latest Federal Decennial Census . The exemption authorized by
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this paragraph shall be applicable to sales of tangible persona l
property to a qualifie d entity occurring on or after January 1,
2005;
55. Sales of tangible personal property or services to or by an
organization which is exem pt from taxation pursuant to the
provisions of the Internal Revenue Code, 26 U.S.C., Section
501(c)(3) for events the principal purpose of which is to prov ide
funding for the preservation of wetlands and habitat for wild ducks;
56. Sales of tangible perso nal property or services to or by an
organization which is exempt from taxation pursuant to the
provisions of the Int ernal Revenue Code, 26 U.S.C., Section
501(c)(3) for events t he principal purpose of which is to provide
funding for the preservation and c onservation of wild turkeys;
57. Sales of tangible personal property or services to an
organization which:
a. is exempt from taxation pursuant to the prov isions of
the Internal Revenue Code, 26 U.S.C., Section
501(c)(3), and
b. is part of a network of com munity-based, autonomous
member organizations that meets the following
criteria:
(1) serves people with workplace dis advantages and
disabilities by providi ng job training and
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employment services, as well as job placement
opportunities and post-employment support,
(2) has locations in the United States and at least
twenty other countries,
(3) collects donated clothing and household goods to
sell in retail stores and provides contra ct labor
services to business and government, and
(4) provides documentation t o the Oklahoma Tax
Commission that over seventy-five percent (75%)
of its revenues are channeled into employment,
job training and placement programs , and other
critical community services;
58. Sales of tickets made on or after September 21, 2005, and
complimentary or free tickets for admission issued on or after
September 21, 2005, whic h have a value equivalent to the charge that
would have otherwise been made, for admission to a professional
athletic event in which a team in the National Basketball
Association is a participant, which is held in a facility owned or
operated by a municipa lity, a county, or a public trust of which a
municipality or a county i s the sole beneficiary, and sales of
tickets made on or after July 1, 2007, and complimentary or free
tickets for admission issued on or after July 1, 2007, which have a
value equivalent to the charge that would have o therwise been made,
for admission to a professional athletic event in which a team in
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the National Hockey League is a participant, which is held in a
facility owned or operated by a municipality, a county, or a public
trust of which a municipality or a cou nty is the sole beneficiary;
59. Sales of tickets for admiss ion and complimentary or free
tickets for admission which have a value equival ent to the charge
that would have otherwise been made to a professional sporting even t
involving ice hockey, baseball , basketball, football or arena
football, or soccer. As used in this paragraph, “professional
sporting event” means an organized athletic competition between
teams that are members of an organized league or association with
centralized management, other t han a national league or national
association, that imposes r equirements for participation in the
league upon the teams, the individual ath letes, or both, and which
uses a salary structure to compensate the athletes;
60. Sales of tickets for admission to an annual event sponsored
by an educational and charitable or ganization of women which is
exempt from taxation pursuant to the provisions o f the Internal
Revenue Code, 26 U.S.C., Section 501(c)(3) and has as its mission
promoting volunteerism, developing t he potential of women, and
improving the community through th e effective action and leadership
of trained volunteers;
61. Sales of tangible personal property or services to an
organization, which is exempt from taxation pur suant to the
provisions of the Internal Revenue Code, 26 U.S.C., Secti on
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501(c)(3), and which is itself a member of an organization which is
exempt from taxation pursuant to the provisions of the Internal
Revenue Code, 26 U.S.C., Section 501(c)(3), if the membership
organization is prima rily engaged in advancing the purposes of its
member organizations through fundraising, public awareness, or other
efforts for the benefit of its member organizations, and if the
member organization is primarily engaged eithe r in providing
educational services and programs concerning health-related diseases
and conditions to individuals suffering from such health-related
diseases and conditio ns or their caregivers and family members or
support to such individuals, or in health -related research as to
such diseases and conditions, or both. In order to qualify for the
exemption authorized by this paragraph, the member nonprofit
organization shall be required to provide proof to the Oklahoma Tax
Commission of its membership status in the membership organization ;
62. Sales of tangible personal prop erty or services to or by an
organization which is part of a national volunteer women’s service
organization dedicated to promoting patriotism, preserving American
history, and securing better education for children an d which has at
least 168,000 members in 3,000 chapters across the United States;
63. Sales of tangible personal property or services to or by a
YWCA or YMCA organization which is part of a national nonprofit
community service organization working to meet the health and social
service needs of its members across the United States;
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64. Sales of tangible personal property or services to or by a
veteran’s organization which is exempt from taxation pursuant to the
provisions of the Internal Revenue Code, 26 U. S.C., Section
501(c)(19) and which is known as the Veterans o f Foreign Wars of the
United States, Oklahoma Chapters;
65. Sales of boxes of food by a church or by an organization,
which is exempt from taxation pursuant to the provisions of the
Internal Revenue Code, 26 U.S.C., Section 501(c)(3). To qualify
under the provisions of this paragraph, the organization must be
organized for the pri mary purpose of feeding needy individuals or to
encourage volunteer service by requ iring such service in order to
purchase food. These boxes shall only contain edible staple foo d
items;
66. Sales of tangible personal property or services to any
person with whom a church has duly entered into a construction
contract, necessary for carr ying out such contract or to any
subcontractor to such a construction contract;
67. Sales of tangible personal property or services used
exclusively for charitable or educat ional purposes, to or by an
organization which:
a. is exempt from taxation pursuant to the provisions of
the Internal Revenue Code, 26 U.S.C., Section
501(c)(3),
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b. has filed a Not-for-Profit Certificate of
Incorporation in this state, and
c. is organized for the purpose of:
(1) providing training and education to
developmentally disabled individuals,
(2) educating the community about the rights,
abilities, and strengths of develo pmentally
disabled individuals, and
(3) promoting unity among developmentally disabled
individuals in their community and geographic
area;
68. Sales of tangible personal property or services to any
organization which is a shelter for abused, neglected, or abandoned
children and which is exempt from taxation pursuant to the
provisions of the Internal Revenue Code, 26 U.S.C., Section
501(c)(3); provided, until July 1, 2008, such exemption shall app ly
only to eligible shelters for children from birth to age t welve (12)
and after July 1, 2008, such exemption shall apply to eligible
shelters for children from birth to age eighteen (18);
69. Sales of tangible personal property or services to a child
care center which is licensed pursuant to the Oklahoma Child Ca re
Facilities Licensing Act and which:
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a. possesses a 3-star rating from the D epartment of Human
Services Reaching for the Stars Program or a national
accreditation, and
b. allows on-site universal prekindergarten education to
be provided to four-year-old children through a
contractual agreement with any public school or school
district.
For the purposes of this paragraph, sales made to any person,
firm, agency, or entity that has entered previous ly into a
contractual relationship with a child care center f or construction
and improvement of buildings and other structures owned by the child
care center and operated for educational purposes shall be
considered sales made to a child care center . Any such person,
firm, agency, or entity making purchases on beha lf of a child care
center shall certify, in writing, on the copy of the invoic e or
sales ticket the nature of the purchase. Any such person, or person
acting on behalf of a firm, agency , or entity making purchases on
behalf of a child care center in viola tion of this paragraph shall
be guilty of a misdemeanor and upon conviction th ereof shall be
fined an amount equal to double the amount of sales tax involved or
incarcerated for not more than six ty (60) days or both;
70. a. Sales of tangible personal prope rty to a service
organization of mothers who have children who are serving or who
have served in the military, which service organization is exempt
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from taxation pursuant to the provisions of th e Internal Revenue
Code, 26 U.S.C., Section 501(c)(19) and whi ch is known as the Blue
Star Mothers of America, Inc. The exemption provided by this
paragraph shall only apply to the purchase of tangible personal
property actually sent to United States mili tary personnel overseas
who are serving in a combat zone and n ot to any other tangible
personal property purchased by the organization. Provided, this
exemption shall not apply to any sales tax levied by a city, town,
county, or any other jurisdiction in this state.
b. The exemption authorized by this paragraph shal l be
administered in the form of a refund from the sales
tax revenues apportioned pursuant to Section 1353 of
this title, and the vendor shall be required to
collect the sales tax otherwise appl icable to the
transaction. The purchaser may apply for a refu nd of
the state sales tax paid in the manner prescribed by
this paragraph. Within sixty (60) days after the end
of each calendar quarter, any purchaser that is
entitled to make application for a refund based upon
the exempt treatment authorized by this pa ragraph may
file an application for refund of the state sales
taxes paid during such preceding calendar quarter.
The Tax Commission shall prescribe a form for purposes
of making the application for refund.
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c. A purchaser who applies for a refund pursuant to this
paragraph shall certify that the items were actually
sent to military personnel overseas in a combat zone.
Any purchaser that applies for a refund for the
purchase of items that are not authorized for
exemption under this paragraph shall be subjec t to a
penalty in the amount of Five Hundred Dollars
($500.00);
71. Sales of food and snack items to or by an organization
which is exempt from taxation pursuant to the provisions of the
Internal Revenue Code, 26 U.S.C., Section 501(c)(3), whose primary
and principal purpose is providing funding for scholarships in the
medical field;
72. Sales of tangible personal property or services for use
solely on construction projects for organizations wh ich are exempt
from taxation pursuant to the provisions of the Internal Revenue
Code, 26 U.S.C., Section 501(c)(3) and whose purpose is providing
end-of-life care and access to hospice services to low-income
individuals who live in a facility owned by the organization. The
exemption provided by this paragraph applie s to sales to the
organization as well as to sales to any person with whom the
organization has duly entered into a construction contract,
necessary for carrying out such contract or to any subc ontractor to
such a construction contract. Any person making purchases on behalf
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of such organization shall certify, in writing, on the copy of the
invoice or sales ticket to be retained by the vendor that the
purchases are made for and on behalf of such organization and set
out the name of such organization. Any person who wrongfully or
erroneously certifies that purchases are for any of the above-named
organizations or who otherwise violates this section shall be guilty
of a misdemeanor and upon convict ion thereof shall be fined an
amount equal to double the amoun t of sales tax involved or
incarcerated for not more than sixty (60) days or both;
73. Sales of tickets for admission to events held by
organizations exempt from taxation pursuant to the provis ions of the
Internal Revenue Code, 26 U.S.C., Section 501(c)(3 ) that are
organized for the purpose of supporting general hospitals licensed
by the State Department of Health;
74. Sales of tangible personal property or services:
a. to a foundation which is exempt from taxation pursuant
to the provisions of the Intern al Revenue Code, 26
U.S.C., Section 501(c)(3) and which raises tax-
deductible contributions in support of a wide range of
firearms-related public interest activities of the
National Rifle Associ ation of America and other
organizations that defend and foste r Second Amendment
rights, and
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b. to or by a grassroots fundraising program for sales
related to events to raise funds for a foundation
meeting the qualifications of subparagraph a of this
paragraph;
75. Sales by an organization or entity which is exempt from
taxation pursuant to the provisions of the Internal Revenue Code, 26
U.S.C., Section 501(c)(3) which are related to a fundraising event
sponsored by the organization or entity when the even t does not
exceed any five (5) consecutive days and when the s ales are not in
the organization’s or the entity’s regular course of business.
Provided, the exemption provided in this paragraph shall be limited
to tickets sold for admittance to the fundrais ing event and items
which were donated to the organization or entity for sale at the
event;
76. Effective November 1, 2017, sales of tangible personal
property or services to an organization which is exempt from
taxation pursuant to the provisions of the Internal Revenue Code, 26
U.S.C., Section 501(c)(3) and operat es as a collaborative model
which connects community agencies in one location to serve
individuals and families affected by violence and where victims have
access to services and advocacy at no cost to the victim;
77. Effective July 1, 2018, sales of tang ible personal property
or services to or by an association which is exempt from taxation
pursuant to the provisions of the Internal Revenue Code, 26 U.S.C.,
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Section 501(c)(19) and which is known as the National Guard
Association of Oklahoma;
78. Effective July 1, 2018, sales of tangible personal property
or services to or by an association which is exempt from taxation
pursuant to the provisions of the Internal Revenue Code, 26 U.S.C.,
Section 501(c)(4) and which is known as the Marine Corps League of
Oklahoma;
79. Sales of tangible personal property or services to the
American Legion, whether the purchase is made by the entity
chartered by the United States Congress or is an entity organized
under the laws of this or another state pursuant to the authorit y of
the national American Legion organization;
80. Sales of tangible personal property or services to or by an
organization which is:
a. exempt from taxation pursuant to the provisions of the
Internal Revenue Code, 26 U.S.C., Section 501(c)(3),
b. verified with a letter from the MIT Fab Foundation as
an official member of the Fab Lab Network in
compliance with the Fab Charter, and
c. able to provide documentation that its primary and
principal purpose is to provide community access to
advanced 21st centur y manufacturing and digital
fabrication tools for science, technology,
engineering, art, and math (STEAM) learning skills,
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developing inventions, creating and sustaining
businesses, and producing personalized products;
81. Effective November 1, 2021, sale s of tangible personal
property or services used solely for construction and remodeling
projects to an organization which is exempt from taxation pursuant
to the provisions of the Internal Reven ue Code, 26 U.S.C., Section
501(c)(3), and which meets the fol lowing requirements:
a. its primary purpose is to construct or remodel and
sell affordable housing and provide homeownership
education to residents of Oklahoma that have an income
that is below one hundred percent (100%) of the Family
Median Income guideli nes as defined by the U.S.
Department of Housing and Urban Development,
b. it conducts its activities in a manner that serves
public or charitable purposes, rather than commercial
purposes,
c. it receives funding and revenue and charges fees in a
manner that does not incentivize it or its employees
to act other than in the best interests of its
clients, and
d. it compensates its employees in a manner that does not
incentivize employees to act oth er than in the best
interests of its clients;
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82. Effective November 1, 2021, sales of tangible personal
property or services to a nonprofit entity, organized pursuant to
Oklahoma law before January 1, 2022, exempt from federal income
taxation pursuant to Section 501(c) of the Internal Revenue Code of
1986, as amended, the principal functions of which are to provide
assistance to natural persons following a disaster, with program
emphasis on repair or restoration to single -family residential
dwellings or the construction of a replacement single-family
residential dwelling. As used in this paragraph, “disaster” means
damage to property with or without accompanying injury to persons
from heavy rain, high winds, tornadic winds, drought, wildfire,
snow, ice, geologic disturbances, explosions, chemical accidents or
spills, and other events causing damage to property on a large
scale. For purposes of this paragraph, an entity that expended at
least seventy-five percent (75%) of its funds on the restoration to
single-family housing following a disaster including related ge neral
and administrative expenses, shall be eligible for the exemption
authorized by this paragraph;
83. Effective November 1, 2021, through December 31, 2024,
sales of tangible personal propert y or services to a museum that:
a. operates as a part of an organization which is exempt
from taxation pursuant to the provisions of the
Internal Revenue Code, 26 U.S.C., Section 501(c)(3),
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b. is not accredited by the American Alliance of Museums,
and
c. operates on an annual budget of less than One Million
Dollars ($1,000,000. 00);
84. Until July 1, 2022, sales of tangible personal property or
services for use in a clinical practice or medical facility operated
by an organization which is exempt from taxat ion pursuant to the
provisions of the Internal Revenue Code of the Unit ed States, 26
U.S.C., Section 501(c)(3), and which has entered into a joint
operating agreement with the University Hospitals Trust created
pursuant to Section 3224 of Title 63 of the O klahoma Statutes. The
exemption provided by this paragraph shall be li mited to the
purchase of tangible personal property and services for use in
clinical practices or medical facilities acquired or leased by the
organization from the University Hospitals Authority, University
Hospitals Trust, or the University of Oklahoma o n or after June 1,
2021; and
85. Sales of tangible personal property or services to a
nonprofit entity, organized pursuant to Oklahoma law before January
1, 2019, exempt from federal i ncome taxation pursuant to Section
501(c) of the Internal Revenue Code of 1986, as amended, the
principal functions of which are to provide assistance to natural
persons following a disaster, wi th program emphasis on repair or
restoration to single -family residential dwellings or the
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construction of a replacement single -family residential dwelling.
For purposes of this paragraph, an entity operated exclusively for
charitable and educational purp oses through the coordination of
volunteers for the disaster r ecovery of homes (as derived from Part
III, Statement of Program Servic es, of Internal Revenue Service Form
990) and offers its services free of charge to disaster survivors
statewide who are lo w income with no or limited means of recovery on
their own for the restoration to single-family housing following a
disaster including related general and administrative expenses,
shall be eligible for the exemption authorized by this paragraph.
The exemption provided by this paragraph shall only be applicable to
sales made on or after the effective date of this act July 1, 2022.
As used in this paragraph, “disaster” means damage to property with
or without accompanying injury to persons from heavy rain, high
winds, tornadic winds, drought, wildfire, snow, ice, geol ogic
disturbances, explosions, chemical accidents or spills, and other
events causing damage to property on a large scale; and
86. Sales of feminine hygiene products to an organization which
is exempt from taxation pursuant to the provisions of the Int ernal
Revenue Code, 26 U.S.C., Section 501(c)(3) and whose primary and
principal purpose is to provid e feminine hygiene products free of
charge directly to individuals in need thereof and to organizations
for distribution to those in need of such produc ts. For the
purposes of this paragraph, “feminine hygiene products ” means
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tampons, panty liners, menstr ual cups, sanitary napkins, and other
similar tangible personal property designed for feminine hygiene in
connection with the human menstrual cycle .
SECTION 5. This act shall become effective November 1, 2023.
COMMITTEE REPORT BY: COMMITTEE ON PUBLIC HEALTH, dated 04/13/2023 -
DO PASS, As Coauthored.