OK
Oklahoma House Bill HB1887

Oklahoma 2024 Regular Session

Oklahoma House Bill HB1887 Compare Versions

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2828 STATE OF OKLAHOMA
2929
3030 1st Session of the 59th Legislature (2023 )
3131
3232 HOUSE BILL 1887 By: Waldron
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3838 AS INTRODUCED
3939
4040 An Act relating to revenue and taxation ; amending 68
4141 O.S. 2021, Section 1356, which relates to sales tax
4242 exemptions; providing sales tax exemption for certain
4343 nonprofit museum; providing an effective date ; and
4444 declaring an emergency .
4545
4646
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4949 BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
5050 SECTION 1. AMENDATORY 68 O.S. 2021, Section 1356, is
5151 amended to read as follows:
5252 Section 1356. Exemptions - Governmental and nonprofit e ntities.
5353 There are hereby specifically exempted from the tax levied by
5454 Section 1350 et seq. of this title:
5555 1. Sale of tangible personal property or se rvices to the United
5656 States government or to the State of Ok lahoma, any political
5757 subdivision of this sta te or any agency of a political subdivision
5858 of this state; provided, all sales to contractors in connection with
5959 the performance of any contract with t he United States government,
6060 State of Oklahoma or any of its political subdivisions shall not be
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8787 exempted from the tax levied by Section 1350 et seq. of this title,
8888 except as hereinafter provided;
8989 2. Sales of property to agents appointed by or under contr act
9090 with agencies or instrumentaliti es of the United States government
9191 if ownership and possession of suc h property transfers immediately
9292 to the United States government;
9393 3. Sales of property to agents appointed by or under contract
9494 with a political subdi vision of this state if the sale of such
9595 property is associated with the development of a qualified feder al
9696 facility, as provided in the Oklahoma Federal Facilities Development
9797 Act, and if ownership and possession of such property transfers
9898 immediately to the political subdivision or the sta te;
9999 4. Sales made directly by county, district or state fair
100100 authorities of this state, upon the premises of the fair authority,
101101 for the sole benefit of the fair authority or sales of admission
102102 tickets to such fairs or fair events at any location in the s tate
103103 authorized by county, district or state fair authorities; provid ed,
104104 the exemption provided by this paragraph for admission tickets to
105105 fair events shall apply only to any portion of the admission price
106106 that is retained by or distributed to the fair aut hority. As used
107107 in this paragraph, "fair event" shall be limited to an event held on
108108 the premises of the fair authority in conjunction with and during
109109 the time period of a county, district or state fair;
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136136 5. Sale of food in cafeterias or lunchrooms of elementary
137137 schools, high schools, colleges or universities which are ope rated
138138 primarily for teachers and pupils and are not operated primarily for
139139 the public or for profit;
140140 6. Dues paid to fraternal, religious, civic, ch aritable or
141141 educational societies or o rganizations by regular members thereof,
142142 provided, such societies or organizations operate under what is
143143 commonly termed the lodge plan or system, and provided such
144144 societies or organizations do not operate for a profi t which inures
145145 to the benefit of any i ndividual member or members thereof to the
146146 exclusion of other members and dues paid monthly or annually to
147147 privately owned scientific and educational libraries by members
148148 sharing the use of services rendered by such li braries with students
149149 interested in the study of geology, petroleum engineering or related
150150 subjects;
151151 7. Sale of tangible personal property or services to or by
152152 churches, except sales made in the course of business for profit or
153153 savings, competing with oth er persons engaged in the same or a
154154 similar business or sale of tangible personal property or services
155155 by an organization exempt from federal income tax pursuant to
156156 Section 501(c)(3) of the Internal Revenue Code of 1986, as amended,
157157 made on behalf of or at the request of a church or churches i f the
158158 sale of such property is conducted not more than once each cale ndar
159159 year for a period not to exceed three (3) days by the organization
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186186 and proceeds from the sale of such property are used by the church
187187 or churches or by the organization for charitabl e purposes;
188188 8. The amount of proceeds received from the sale of admi ssion
189189 tickets which is separately stated on the ticket of admission for
190190 the repayment of money borrowed by any accredited state -supported
191191 college or university or any public trust of whic h a county in this
192192 state is the beneficiary, for the purpose of const ructing or
193193 enlarging any facility to be used for the staging of an athletic
194194 event, a theatrical production, or any other form of entertainment,
195195 edification or cultural cultivation to whic h entry is gained with a
196196 paid admission ticket. Such facilities incl ude, but are not limited
197197 to, athletic fields, athletic stadiums, field houses, amphitheaters
198198 and theaters. To be eligible for this sales tax exempti on, the
199199 amount separately stated on th e admission ticket shall be a
200200 surcharge which is imposed, collected a nd used for the sole purpose
201201 of servicing or aiding in the servicing of debt incurred by the
202202 college or university to effect the capital improvements
203203 hereinbefore described;
204204 9. Sales of tangible personal property or services to the
205205 council organizations o r similar state supervisory organizations of
206206 the Boy Scouts of America, Girl Scouts of U.S.A. and Camp Fire USA;
207207 10. Sale of tangible personal prope rty or services to any
208208 county, municipality, rural water district, public school district,
209209 the institutions of The Oklahoma State System of Higher Education,
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236236 the Grand River Dam Authority, the Northeast Oklahoma Public
237237 Facilities Authority, the Oklahoma Mu nicipal Power Authority, City
238238 of Tulsa-Rogers County Port Authority, Muskogee City-County Port
239239 Authority, the Oklahoma Department of Veterans Affairs, the Broken
240240 Bow Economic Development Authority, Ardmore Development Authority,
241241 Durant Industrial Authority , Oklahoma Ordnance Works Authority,
242242 Central Oklahoma Master Conservancy District, Arbuckle Master
243243 Conservancy District, Fort Cobb Master Conservancy District, Foss
244244 Reservoir Master Conservancy District, Mountain Park Master
245245 Conservancy District, Waurika L ake Master Conservancy District and
246246 the Office of Management and Enterprise Services only when carrying
247247 out a public construction contract on behalf of the Oklahoma
248248 Department of Veterans Affairs or to any person with whom any of the
249249 above-named subdivisions or agencies of this state has duly entered
250250 into a public contract pursuant to law, necessary for carryin g out
251251 such public contract or to any subcontractor to such a public
252252 contract. Any person making purchases on behalf of such subdivision
253253 or agency of this state shall certify, in writing, on the copy of
254254 the invoice or sales ticket to be retained by the ven dor that the
255255 purchases are made for and on behalf of such subdivision or agency
256256 of this state and set out the name of such public subdivision or
257257 agency. Any person who wrongfully or erro neously certifies that
258258 purchases are for any of the above -named subdivisions or agencies of
259259 this state or who otherwise violates this section shall be guilty of
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286286 a misdemeanor and upon conviction thereof shall be fined an amount
287287 equal to double the amount o f sales tax involved or incarcerated for
288288 not more than sixty (60) day s or both;
289289 11. Sales of tangible personal property or services to private
290290 institutions of higher education and private elementary and
291291 secondary institutions of education accredited by th e State
292292 Department of Education or registered by the State Board of
293293 Education for purposes of participating in federal programs or
294294 accredited as defined by the Oklahoma State Regents for Higher
295295 Education which are exe mpt from taxation pursuant to the provi sions
296296 of the Internal Revenue Code, 26 U.S.C., Section 501(c)(3) including
297297 materials, supplies and equipment used in the construction and
298298 improvement of buildings and other structures owned by the
299299 institutions and operated for educational purposes.
300300 Any person, firm, agency or entity making purchases on behalf of
301301 any institution, agency or subdivision in this state, shall certify
302302 in writing, on the copy of the invoice or sales ticket the nature of
303303 the purchases, and v iolation of this paragraph shall be a
304304 misdemeanor as set forth in paragraph 10 of this section;
305305 12. Tuition and educational fees paid to private institutions
306306 of higher education and private elementary and secondary
307307 institutions of education accredited by the State Department of
308308 Education or registered by the State Board of Education for purposes
309309 of participating in federal programs or accredited as defined by the
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336336 Oklahoma State Regents for Higher Education which are exempt from
337337 taxation pursuant to the pro visions of the Internal Revenue Code, 26
338338 U.S.C., Section 501(c)(3);
339339 13. a. Sales of tangible personal property made by:
340340 (1) a public school,
341341 (2) a private school offering instruction for grade
342342 levels kindergarten through twelfth grade,
343343 (3) a public school district,
344344 (4) a public or private school board,
345345 (5) a public or private school student group or
346346 organization,
347347 (6) a parent-teacher association or organization
348348 other than as specified in subparagraph b of this
349349 paragraph, or
350350 (7) public or private school pers onnel for purposes
351351 of raising funds for the benefit of a public or
352352 private school, public school district, pub lic or
353353 private school board or public or private school
354354 student group or organization, or
355355 b. Sales of tangible personal property made by or to
356356 nonprofit parent-teacher associations or organizations
357357 exempt from taxation pursuant to the provisions of the
358358 Internal Revenue Code, 26 U.S.C., Section 501(c)(3),
359359 nonprofit local public or private school foundations
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386386 which solicit money or property in the name of any
387387 public or private sch ool or public school district.
388388 The exemption provided by this paragraph for sales made by a
389389 public or private school shall be limited to those public or private
390390 schools accredited by the State Department of Education or
391391 registered by the State Board of Ed ucation for purposes of
392392 participating in federal programs. Sale of tangible perso nal
393393 property in this paragraph shall include sale of admission tickets
394394 and concessions at athletic events;
395395 14. Sales of tangible personal propert y by:
396396 a. local 4-H clubs,
397397 b. county, regional or state 4-H councils,
398398 c. county, regional or state 4 -H committees,
399399 d. 4-H leader associations,
400400 e. county, regional or state 4 -H foundations, and
401401 f. authorized 4-H camps and training centers.
402402 The exemption provided by this paragraph shall be limited to
403403 sales for the purpose of raising funds for the benefit of such
404404 organizations. Sale of tangible personal property exempted by this
405405 paragraph shall include sale of admission tickets;
406406 15. The first Seventy -five Thousand Dollars ($75,000.00) each
407407 year from sale of tickets and concessions at athletic events by each
408408 organization exempt from taxation pursuant to the provisions of the
409409 Internal Revenue Code, 26 U.S.C., Section 501(c)(4);
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436436 16. Sales of tangible personal pr operty or services to any
437437 person with whom the Oklahoma Tourism and Recreation Department has
438438 entered into a public contract and which is necessary for carrying
439439 out such contract to assist the Department in the development and
440440 production of advertising, pr omotion, publicity and public relations
441441 programs;
442442 17. Sales of tangible personal property or services to fire
443443 departments organized pursuant to Section 592 of Title 18 of the
444444 Oklahoma Statutes which items are to be used for the purposes of the
445445 fire department. Any person making purchases on behalf of any such
446446 fire department shall certify, in writing, on the cop y of the
447447 invoice or sales ticket to be retained by the vendor that the
448448 purchases are made for and on behalf of such fire department and set
449449 out the name of such fire department. Any person who wrongfully or
450450 erroneously certifies that the purchases are for any such fire
451451 department or who otherwise violates the provisions of this section
452452 shall be deemed guilty of a misdemeanor and upon conviction the reof,
453453 shall be fined an amount equal to double the amount of sales tax
454454 involved or incarcerated for not more t han sixty (60) days, or both;
455455 18. Complimentary or free tickets for admission to places of
456456 amusement, sports, entertainment, exhibition, display or other
457457 recreational events or activities which are issued through a box
458458 office or other entity which is oper ated by a state institution of
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485485 higher education with institutional employees or by a municipality
486486 with municipal employees;
487487 19. The first Fifteen Thousand Dollars ($15,000.00) each year
488488 from sales of tangible personal property by fire departments
489489 organized pursuant to Titles 11, 18 or 19 of the Oklahoma Statutes
490490 for the purposes of raising funds for the benefit of the fire
491491 department. Fire depart ments selling tangible personal property for
492492 the purposes of raising funds shall be limited to no more than six
493493 (6) days each year to raise such funds in order to receive the
494494 exemption granted by this paragraph;
495495 20. Sales of tangible personal property or services to any Boys
496496 & Girls Clubs of America affiliate in this state which is not
497497 affiliated with the Salvatio n Army and which is exempt from taxation
498498 pursuant to the provisions of the Internal Revenue Code, 26 U.S.C.,
499499 Section 501(c)(3);
500500 21. Sales of tangible personal property or services to any
501501 organization, which takes court -adjudicated juveniles for purposes
502502 of rehabilitation, and which is exempt from taxation pursuant to the
503503 provisions of the Internal Revenue Code, 26 U.S.C., Section
504504 501(c)(3), provided that at least fifty percent (50%) of the
505505 juveniles served by such organization are court adjudicated and the
506506 organization receives state funds in an amount less than ten percent
507507 (10%) of the annual budget of the organization;
508508 22. Sales of tangible pers onal property or services to:
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535535 a. any health center as defined in Section 254b of Title
536536 42 of the United States Code,
537537 b. any clinic receiving disbursements of state monies
538538 from the Indigent Health Care Revolving Fund pursuant
539539 to the provisions of Section 66 of Title 56 of the
540540 Oklahoma Statutes,
541541 c. any community-based health center which meets all of
542542 the following criteria:
543543 (1) provides primary care services at no cost to the
544544 recipient, and
545545 (2) is exempt from taxation pursuant to the
546546 provisions of Section 501 (c)(3) of the Internal
547547 Revenue Code, 26 U.S.C., Section 501(c)(3), and
548548 d. any community mental health center as defined in
549549 Section 3-302 of Title 43A of the Oklahoma Statutes;
550550 23. Dues or fees including free or complimentary dues or fees
551551 which have a value equivalent to the charge that could have
552552 otherwise been made, to YMCAs, YWCAs or municipally -owned recreation
553553 centers for the use of facilities and programs;
554554 24. The first Fifteen Thousand Dollars ($15,000.00) each year
555555 from sales of tangible personal property or services to or by a
556556 cultural organization established to sponsor and promote
557557 educational, charitable and cultural events for disadvantaged
558558 children, and which organization is exempt from taxation pursuant to
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585585 the provisions of the Internal Reven ue Code, 26 U.S.C., Section
586586 501(c)(3);
587587 25. Sales of tangible personal property or services to museums
588588 or other entities which have been accredited by the American
589589 Association of Museums. Any person making purchases on behalf of
590590 any such museum or other e ntity shall certify, in writing, on the
591591 copy of the invoice or sales ticket to be retained by the vendor
592592 that the purchases are made for and on behalf of such museum or
593593 other entity and set out the name of such museum or other entity.
594594 Any person who wrong fully or erroneously certifies that the
595595 purchases are for any such museum or other entity or who otherwise
596596 violates the provisions of this paragraph shall be deemed guilty of
597597 a misdemeanor and, upon conviction thereof, shall be fined an amount
598598 equal to double the amount of sales tax involved or incarcerated for
599599 not more than sixty (60) days, or by both such fine and
600600 incarceration;
601601 26. Sales of tickets for admission by any museum accredited by
602602 the American Association of Museums. In order to be eligible fo r
603603 the exemption provided by this paragraph, an amount equivalent to
604604 the amount of the tax which would otherwise be required to be
605605 collected pursuant to the provisions of Section 1350 et seq. of this
606606 title shall be separately stated on the admission ticket and shall
607607 be collected and used for the sole purpose of servicing or aiding in
608608 the servicing of debt incurred by the museum to effect the
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635635 construction, enlarging or renovation of any facility to be used for
636636 entertainment, edification or cultural cultivatio n to which entry is
637637 gained with a paid admission ticket;
638638 27. Sales of tangible personal property or services oc curring
639639 on or after June 1, 1995, to children 's homes which are supported or
640640 sponsored by one or more churches, members of which serve as
641641 trustees of the home;
642642 28. Sales of tangible personal property or services to the
643643 organization known as the Disabled A merican Veterans, Department of
644644 Oklahoma, Inc., and subordinate chapters thereof;
645645 29. Sales of tangible personal property or services to youth
646646 camps which are supported or sponsored by one or more churches,
647647 members of which serve as trustees of the organi zation;
648648 30. Transfer of tangible personal property made pursuant to
649649 Section 3226 of Title 63 of the Oklahoma Statutes by the University
650650 Hospitals Trust;
651651 31. Sales of tangible personal property or services to a
652652 municipality, county or school district purs uant to a lease or
653653 lease-purchase agreement executed between the vendor and a
654654 municipality, county or school district. A copy of the lease o r
655655 lease-purchase agreement shall be retained by the vendor;
656656 32. Sales of tangible personal property or services to any
657657 spaceport user, as defined in the Oklahoma Space Industry
658658 Development Act;
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685685 33. The sale, use, storage, consumption or distribution in this
686686 state, whether by the importer, exporter or another person, of any
687687 satellite or any associated launch vehicle including components of,
688688 and parts and motors for, any such satellite or launch vehicle,
689689 imported or caused to be imported into this stat e for the purpose of
690690 export by means of launching into space. This exemption provided by
691691 this paragraph shall not be af fected by:
692692 a. the destruction in whole or in part of the satellite
693693 or launch vehicle,
694694 b. the failure of a launch to occur or be succes sful, or
695695 c. the absence of any transfer or title to, or possession
696696 of, the satellite or launch vehicle after launch;
697697 34. The sale, lease, use, storage, consumption or distribution
698698 in this state of any space facility, space propulsion system or
699699 space vehicle, satellite or station of any kind possessing space
700700 flight capacity including components thereof;
701701 35. The sale, lease, use, storage, consumption, or distribution
702702 in this state of tangible personal property, placed on or used
703703 aboard any space facil ity, space propulsion system or space vehicle,
704704 satellite, or station possessing space flight capacity, which is
705705 launched into space, irrespective of whether such tangible property
706706 is returned to this state for subsequent use, storage, or
707707 consumption in any manner;
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734734 36. The sale, lease, use, storage, consumption or distribution
735735 in this state of tangible personal property meeting the definition
736736 of "section 38 property" as defined in Sections 48(a)(1)(A) and
737737 (B)(i) of the Internal Revenue Code of 1986, that is an integral
738738 part of and used primarily in support of space flight; however,
739739 section 38 property used in support of space flight shall not
740740 include general office equipment, any boat, mobile home, motor
741741 vehicle or other vehicle of a class or type require d to be
742742 registered, licensed, titled or documented in this sta te or by the
743743 United States government, or any other property not spec ifically
744744 suited to supporting space activity. The term "in support of space
745745 flight", for purposes of this paragraph, means the altering,
746746 monitoring, controlling, regulating, adjusting, s ervicing or
747747 repairing of any space facility, space propulsion systems or space
748748 vehicle, satellite or station possessing space flight capacity
749749 including the components thereof;
750750 37. The purchase or lease of machinery and equipment for use at
751751 a fixed location in this state, which is used exclusively in the
752752 manufacturing, processing, compounding or producing of any space
753753 facility, space propulsion system or space vehicle, satellite or
754754 station of any kind possessing space flight capacity. Provided, the
755755 exemption provided for in this paragraph shall not be allowed unless
756756 the purchaser or lessee signs an affidavit stating that the item or
757757 items to be exempted are for the exclusive use designated herein.
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784784 Any person furnishing a false affidavit to the vendor for t he
785785 purpose of evading payment of any tax imposed by Section 1354 of
786786 this title shall be subject to the penalties provided by law. As
787787 used in this paragraph, "machinery and equipment " means "section 38
788788 property" as defined in Sections 48(a)(1)(A) and (B)(i ) of the
789789 Internal Revenue Code of 1986, which is used as an integral part of
790790 the manufacturing, processing, compounding or producing of items of
791791 tangible personal property. Such term in cludes parts and
792792 accessories only to the extent that the exemption the reof is
793793 consistent with the provisions of this paragraph;
794794 38. The amount of a surcharge or any other amount which is
795795 separately stated on an admission ticket which is imposed, collecte d
796796 and used for the sole purpose of constructing, remodeling or
797797 enlarging facilities of a public trust having a municipality or
798798 county as its sole beneficiary;
799799 39. Sales of tangible personal property or services which are
800800 directly used in or for the benef it of a state park in this state,
801801 which are made to an organization whic h is exempt from taxation
802802 pursuant to the provisions of the Internal Revenue Code, 26 U.S.C.,
803803 Section 501(c)(3) and which is organized primarily for the purpose
804804 of supporting one or mo re state parks located in this state;
805805 40. The sale, lease or use of par king privileges by an
806806 institution of The Oklahoma State System of Hig her Education;
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833833 41. Sales of tangible personal property or services for use on
834834 campus or school construction proj ects for the benefit of
835835 institutions of The Oklahoma State System of Highe r Education,
836836 private institutions of higher education accredited by t he Oklahoma
837837 State Regents for Higher Education or any public school or school
838838 district when such projects are fin anced by or through the use of
839839 nonprofit entities which are exempt from ta xation pursuant to the
840840 provisions of the Internal Revenue Code, 26 U. S.C., Section
841841 501(c)(3);
842842 42. Sales of tangible personal property or services by an
843843 organization which is exempt from taxation pursuant to the
844844 provisions of the Internal Revenue Code, 26 U.S.C., Section
845845 501(c)(3), in the course of conducting a national cha mpionship
846846 sports event, but only if all or a portion of the payment in
847847 exchange therefor would qualify as the re ceipt of a qualified
848848 sponsorship payment described in Internal Revenue Code , 26 U.S.C.,
849849 Section 513(i). Sales exempted pursuant to this paragra ph shall be
850850 exempt from all Oklahoma sales, use, excise and gross receipts
851851 taxes;
852852 43. Sales of tangible person al property or services to or by an
853853 organization which:
854854 a. is exempt from taxation pursuant to the provisions of
855855 the Internal Revenue Code, 26 U. S.C., Section
856856 501(c)(3),
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883883 b. is affiliated with a comprehensive university within
884884 The Oklahoma State System of Higher Education, and
885885 c. has been organized primarily for the purpose of
886886 providing education and teacher training and
887887 conducting events relating t o robotics;
888888 44. The first Fifteen Thousand Dollars ($15,000.00) each year
889889 from sales of tangible personal property to or by yout h athletic
890890 teams which are part of an athletic organizatio n exempt from
891891 taxation pursuant to the provisions of the Internal Rev enue Code, 26
892892 U.S.C., Section 501(c)(4), for the purposes of raising funds for the
893893 benefit of the team;
894894 45. Sales of tickets for admission to a collegiate athletic
895895 event that is held in a facility owned or operated by a municipality
896896 or a public trust of w hich the municipality is the sole beneficiary
897897 and that actually determines or is part of a tournament or
898898 tournament process for d etermining a conference tournament
899899 championship, a confere nce championship, or a national championship;
900900 46. Sales of tangible personal property or services to or by an
901901 organization which is exempt from taxation pursuant to the
902902 provisions of the Internal R evenue Code, 26 U.S.C., Section
903903 501(c)(3) and is operating the Oklahoma City National Memorial and
904904 Museum, an affiliate of the National Park System;
905905 47. Sales of tangible personal property or services to
906906 organizations which are ex empt from federal taxatio n pursuant to the
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933933 provisions of Section 501(c)(3) of the I nternal Revenue Code, 26
934934 U.S.C., Section 501(c)(3), the memberships o f which are limited to
935935 honorably discharged veterans, and which furnish financial support
936936 to area veterans' organizations to be u sed for the purpose of
937937 constructing a memorial or museum;
938938 48. Sales of tangible personal property or services on or after
939939 January 1, 2003, to an organization which is exempt from taxation
940940 pursuant to the provisions of the Interna l Revenue Code, 26 U.S.C.,
941941 Section 501(c)(3) that is expending monies received from a private
942942 foundation grant in conjunction with expenditures of local sales tax
943943 revenue to construct a local public library;
944944 49. Sales of tangible personal property or ser vices to a state
945945 that borders this state or any political subdivision of that state,
946946 but only to the extent that the other state or political subdivision
947947 exempts or does not impose a tax on similar sales of items to this
948948 state or a political subdivision of this state;
949949 50. Effective July 1, 2005, sales of tangible personal property
950950 or services to the Career Technology Student Organizations under the
951951 direction and supervision of the Oklahoma Department of Career and
952952 Technology Education;
953953 51. Sales of tangible personal property to a p ublic trust
954954 having either a single city, town or county or multiple cities,
955955 towns or counties or combination thereof as benefic iary or
956956 beneficiaries or a nonprofit organization which is exempt from
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983983 taxation pursuant to the prov isions of the Internal Revenu e Code, 26
984984 U.S.C., Section 501(c)(3) for the purpose of co nstructing
985985 improvements to or expanding a hospital or nursing home ow ned and
986986 operated by any such public trust or nonprofit entity prior to July
987987 1, 2008, in counties wit h a population of less than o ne hundred
988988 thousand (100,000) persons, according to the mo st recent Federal
989989 Decennial Census. As used in this paragraph, "constructing
990990 improvements to or expanding " shall not mean any expense for routine
991991 maintenance or general repairs and shall require a project cost of
992992 at least One Hundred Thousand Dollars ($10 0,000.00). For purposes
993993 of this paragraph, sales made to a contracto r or subcontractor that
994994 enters into a contractual relationship with a public trust or
995995 nonprofit entity as described by this parag raph shall be considered
996996 sales made to the public trust or nonprofit entity. The exemption
997997 authorized by this paragraph shall be administered in the form of a
998998 refund from the sales tax revenues apportioned pursuant to Section
999999 1353 of this title and the ve ndor shall be required to collect the
10001000 sales tax otherwise applicable to the transaction. The purchaser
10011001 may apply for a refund of the sales tax paid in the manner
10021002 prescribed by this paragraph. Within thirty (30) days after the end
10031003 of each fiscal year, any purchaser that is entitled to make
10041004 application for a refu nd based upon the exempt treatment authorized
10051005 by this paragraph may f ile an application for refund of the sales
10061006 taxes paid during such preceding fiscal year. The Tax Co mmission
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10331033 shall prescribe a fo rm for purposes of making the application for
10341034 refund. The Tax Commission shall determine whether or not the total
10351035 amount of sales tax exemptions claimed by all purchasers is equal to
10361036 or less than Six Hundred Fifty Thousand Dol lars ($650,000.00). If
10371037 such claims are less than or equal to that amount, the Tax
10381038 Commission shall make refunds to the purchasers in the full amount
10391039 of the documented and verified sales tax amounts. If such claims by
10401040 all purchasers are in excess of Six H undred Fifty Thousand Dollars
10411041 ($650,000.00), the Tax Commission shall determine the amo unt of each
10421042 purchaser's claim, the total amount of all claims by all purchasers,
10431043 and the percentage each purchaser 's claim amount bears to the total.
10441044 The resulting percentage determined for each pu rchaser shall be
10451045 multiplied by Six Hundred Fifty Thousand Dollars ($650,000.00) to
10461046 determine the amount of refundable sales tax to be paid to each
10471047 purchaser. The pro rata refund amount shall be the only method to
10481048 recover sales taxes paid during the preced ing fiscal year and no
10491049 balance of any sales taxes paid on a pro rata basis shall be the
10501050 subject of any subsequent refund claim pursuant to this paragraph;
10511051 52. Effective July 1, 2006, sales of tangible personal property
10521052 or services to any organization whic h assists, trains, educates, and
10531053 provides housing for phys ically and mentally handicapped persons and
10541054 which is exempt from taxa tion pursuant to the provisions of the
10551055 Internal Revenue Code, 26 U.S.C., Section 501(c)(3) and that
10561056 receives at least eighty -five percent (85%) of its annual budget
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10831083 from state or federal funds. In order to receive the benefit of the
10841084 exemption authorized b y this paragraph, the taxpayer shall be
10851085 required to make payment of the applicable sales tax at the time of
10861086 sale to the vendor in the manner otherwise required by law.
10871087 Notwithstanding any other provision of the Oklahoma Uniform Tax
10881088 Procedure Code to the c ontrary, the taxpayer shall be authorized to
10891089 file a claim for refund of sales taxes paid that quali fy for the
10901090 exemption authorized by this paragraph for a period of one (1) year
10911091 after the date of the sale transaction. The taxpayer shall be
10921092 required to provide documentation as may be prescribed by the
10931093 Oklahoma Tax Commission in support of the refund cla im. The total
10941094 amount of sales tax qualifying for exempt treatment pursuant to this
10951095 paragraph shall not exceed One Hundred Seventy -five Thousand Dollars
10961096 ($175,000.00) each fiscal year. Claims for refund shall be
10971097 processed in the order in which such claims are received by the
10981098 Oklahoma Tax Commission. If a claim otherwise timely filed exceeds
10991099 the total amount of refunds payable for a fiscal year, such claim
11001100 shall be barred;
11011101 53. The first Two Thousand Dollars ($2,000.00) each year of
11021102 sales of tangible pers onal property or services to, b y, or for the
11031103 benefit of a qualified neighborhood watch or ganization that is
11041104 endorsed or supported by or working directly with a law enforcement
11051105 agency with jurisdiction in the area in which the neighborhood watch
11061106 organization is located. As used in this paragraph, "qualified
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11331133 neighborhood watch organization " means an organization that is a
11341134 not-for-profit corporation under the law s of the State of Oklahoma
11351135 that was created to help prevent criminal activity in an area
11361136 through community involvement and intera ction with local law
11371137 enforcement and which is one of the f irst two thousand organizations
11381138 which makes application to the Oklaho ma Tax Commission for the
11391139 exemption after March 29, 2006;
11401140 54. Sales of tangible personal propert y to a nonprofit
11411141 organization, exempt from taxation pursuant to the provisions of the
11421142 Internal Revenue Code, 26 U.S.C., Section 501(c)(3), organized
11431143 primarily for the purpose of providing services to homeless persons
11441144 during the day and located in a metropo litan area with a population
11451145 in excess of five hundred thousand (500,000) persons accordin g to
11461146 the latest Federal Decennial Census. The exemption authorized b y
11471147 this paragraph shall be applicable to sales of tangible personal
11481148 property to a qualified entity occurring on or after January 1 ,
11491149 2005;
11501150 55. Sales of tangible personal property or servic es to or by an
11511151 organization which is exempt from taxation pursuant to the
11521152 provisions of the Internal Revenue Code, 26 U.S.C., Section
11531153 501(c)(3) for events the princi pal purpose of which is to provi de
11541154 funding for the preservation of wetlands and habitat for wild ducks;
11551155 56. Sales of tangible personal property or services to or by an
11561156 organization which is exempt from taxation pursuant to the
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11831183 provisions of the Internal Revenue Code, 26 U.S.C., Section
11841184 501(c)(3) for events the principal purpose of which is to p rovide
11851185 funding for the preservation and conservation of wild turkeys;
11861186 57. Sales of tangible personal property or services to an
11871187 organization which:
11881188 a. is exempt from taxation pursuant to the pr ovisions of
11891189 the Internal Revenue Code, 26 U.S.C., Section
11901190 501(c)(3), and
11911191 b. is part of a network of community -based, autonomous
11921192 member organizations that meets the following
11931193 criteria:
11941194 (1) serves people with workplace disad vantages and
11951195 disabilities by providing job training and
11961196 employment services, as well as job plac ement
11971197 opportunities and post -employment support,
11981198 (2) has locations in the United States and at least
11991199 twenty other countries,
12001200 (3) collects donated clothing and household goods to
12011201 sell in retail stores and provides contract labor
12021202 services to business and gov ernment, and
12031203 (4) provides documentation to the Oklahoma Tax
12041204 Commission that over seventy-five percent (75%)
12051205 of its revenues are channeled into employment,
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12321232 job training and placement program s and other
12331233 critical community services;
12341234 58. Sales of tickets made on or after September 21, 2005, and
12351235 complimentary or free tickets fo r admission issued on or after
12361236 September 21, 2005, which have a value equivalent to the charge that
12371237 would have otherwise been made, for admission to a professional
12381238 athletic event in which a team in the National Basketball
12391239 Association is a participant, whic h is held in a facility owned or
12401240 operated by a municipality, a county or a public trust of which a
12411241 municipality or a co unty is the sole beneficiary, and sales of
12421242 tickets made on or after July 1, 2007, and complimentary or free
12431243 tickets for admission issued on or after July 1, 2007, which have a
12441244 value equivalent to the charge that would have o therwise been made,
12451245 for admission to a professional athletic event in which a team in
12461246 the National Hockey League is a participant, which is held in a
12471247 facility owned or operated by a municipality, a county or a public
12481248 trust of which a municipality or a coun ty is the sole beneficiary;
12491249 59. Sales of tickets for admission and complimentary or free
12501250 tickets for admission which have a value equivalent to the charge
12511251 that would have otherwise been made to a professional sporting event
12521252 involving ice hockey, baseball , basketball, football or arena
12531253 football, or soccer. As used in this paragraph, "professional
12541254 sporting event" means an organized athletic competition between
12551255 teams that are members of an organized league or association with
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12821282 centralized management, other t han a national league or nationa l
12831283 association, that imposes requirements for participation in the
12841284 league upon the teams, the individual athletes or both, and which
12851285 uses a salary structure to compensate the athletes;
12861286 60. Sales of tickets for admission to an annual event sponsored
12871287 by an educational and charitable organization of women which is
12881288 exempt from taxation pursuant to the provisions of the Internal
12891289 Revenue Code, 26 U.S.C., Section 501(c)(3) and has as its mission
12901290 promoting volunteerism, developing t he potential of women and
12911291 improving the community through the effective action and leadership
12921292 of trained volunteers;
12931293 61. Sales of tangible personal property or services t o an
12941294 organization, which is exempt from taxation pursuant to the
12951295 provisions of the Internal Revenue Code, 26 U.S.C., Section
12961296 501(c)(3), and which is itself a member of an organization whi ch is
12971297 exempt from taxation pursuant to the provisions of the Internal
12981298 Revenue Code, 26 U.S.C., Section 501(c)(3), if the membership
12991299 organization is prima rily engaged in advancing the pu rposes of its
13001300 member organizations through fundraising, public awarenes s or other
13011301 efforts for the benefit of its member organizations, and i f the
13021302 member organization is primarily engaged either in providing
13031303 educational services and programs concerning heal th-related diseases
13041304 and conditions to individuals suffering from such h ealth-related
13051305 diseases and conditions or their caregivers and family members or
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13321332 support to such individuals, or in health -related research as to
13331333 such diseases and conditions, or both. In order to qualify for the
13341334 exemption authorized by this paragraph, the member nonprofit
13351335 organization shall be required to provide proof to the Oklahoma Tax
13361336 Commission of its membership status in the membership organization;
13371337 62. Sales of tangible persona l property or services to or by an
13381338 organization which is part of a natio nal volunteer women's service
13391339 organization dedicated to promoting pat riotism, preserving American
13401340 history and securing better education for children and which has at
13411341 least 168,000 members in 3,000 chapters across the United States;
13421342 63. Sales of tangible p ersonal property or services to or by a
13431343 YWCA or YMCA organization whi ch is part of a national nonprofit
13441344 community service organization working to meet the health and social
13451345 service needs of its members across the United States;
13461346 64. Sales of tangible perso nal property or services to or by a
13471347 veteran's organization which is e xempt from taxation pursuant to the
13481348 provisions of the Internal Revenue Code, 26 U .S.C., Section
13491349 501(c)(19) and which is known as the Veterans of Foreig n Wars of the
13501350 United States, Oklahom a Chapters;
13511351 65. Sales of boxes of food by a church or by an organiza tion,
13521352 which is exempt from taxation pursuant to the provisions of the
13531353 Internal Revenue Code, 26 U.S.C., Section 501(c)(3). To qualify
13541354 under the provisions of this paragraph, the organiza tion must be
13551355 organized for the primary purpose of feeding needy indiv iduals or to
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13821382 encourage volunteer service by requiring such service in order to
13831383 purchase food. These boxes shall only contain edible staple food
13841384 items;
13851385 66. Sales of tangible personal pro perty or services to any
13861386 person with whom a church has duly entered i nto a construction
13871387 contract, necessary for carrying out such contract or to any
13881388 subcontractor to such a constru ction contract;
13891389 67. Sales of tangible p ersonal property or services used
13901390 exclusively for charitable or educational purposes, to or by an
13911391 organization which:
13921392 a. is exempt from taxation pursuant to the provisions of
13931393 the Internal Revenue Code, 26 U.S.C., S ection
13941394 501(c)(3),
13951395 b. has filed a Not-for-Profit Certificate of
13961396 Incorporation in this state, and
13971397 c. is organized for the purpose of:
13981398 (1) providing training and education to
13991399 developmentally disabled individuals,
14001400 (2) educating the community about the righ ts,
14011401 abilities and strengths of developmentally
14021402 disabled individuals, and
14031403 (3) promoting unity among developmentally disabled
14041404 individuals in their commun ity and geographic
14051405 area;
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14321432 68. Sales of tangible personal property or se rvices to any
14331433 organization which is a shelter for abused, neglected, or abandone d
14341434 children and which is exempt from taxation pursuant to the
14351435 provisions of the Internal Revenue Code, 26 U.S.C., Section
14361436 501(c)(3); provided, until July 1, 2008, such exemption shall apply
14371437 only to eligible shelters for children from birth to age twelve (12 )
14381438 and after July 1, 2008, such exemp tion shall apply to eligible
14391439 shelters for children from birth to age eighteen (18);
14401440 69. Sales of tangible personal property or services to a child
14411441 care center which is li censed pursuant to the Oklahoma Child Care
14421442 Facilities Licensing Act and which:
14431443 a. possesses a 3-star rating from the Department of Human
14441444 Services Reaching for the Stars Program or a national
14451445 accreditation, and
14461446 b. allows on site universal pre-kindergarten education to
14471447 be provided to four-year-old children through a
14481448 contractual agreement wit h any public school or school
14491449 district.
14501450 For the purposes of this para graph, sales made to any person,
14511451 firm, agency or entity that has en tered previously into a
14521452 contractual relationship with a child care center for constr uction
14531453 and improvement of buildings and other structures owned by the child
14541454 care center and operated for educational purposes shall be
14551455 considered sales made to a child care center. Any such person,
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14821482 firm, agency or entity making purchases on behalf of a ch ild care
14831483 center shall certify, in wr iting, on the copy of the invoice or
14841484 sales ticket the nature of the p urchase. Any such person, or person
14851485 acting on behalf of a firm, ag ency or entity making purchases on
14861486 behalf of a child care center in violation of thi s paragraph shall
14871487 be guilty of a misdemeanor and upon conviction thereof shall be
14881488 fined an amount equal t o double the amount of sales tax involved or
14891489 incarcerated for not m ore than sixty (60) days or both ;
14901490 70. a. Sales of tangible personal property to a se rvice
14911491 organization of mothers who ha ve children who are
14921492 serving or who have served in the military, which
14931493 service organization is exempt from taxation pursuant
14941494 to the provisions of the Internal Revenue C ode, 26
14951495 U.S.C., Section 501(c)(19) and which is known as the
14961496 Blue Star Mothers of America , Inc. The exemption
14971497 provided by this paragraph shall only apply to the
14981498 purchase of tangible personal property actually sent
14991499 to United States military personnel overs eas who are
15001500 serving in a combat zone and not to any o ther tangible
15011501 personal property purc hased by the organization.
15021502 Provided, this exemption shall not apply to any sales
15031503 tax levied by a city, town, county, or any other
15041504 jurisdiction in this state.
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15311531 b. The exemption authorized by this paragraph shall be
15321532 administered in the form of a refund from the sales
15331533 tax revenues apportioned pursuant to Section 1353 of
15341534 this title, and the vendor shall be required to
15351535 collect the sales tax o therwise applicable to the
15361536 transaction. The purchaser may apply for a refund of
15371537 the state sales tax paid in the manner pr escribed by
15381538 this paragraph. Within sixty (60) days after the end
15391539 of each calendar quarter, any purchaser that is
15401540 entitled to make app lication for a refund based upon
15411541 the exempt treatment authorized by this paragraph may
15421542 file an application for refund of t he state sales
15431543 taxes paid during such preceding calendar quarter.
15441544 The Tax Commission shall prescribe a form for purposes
15451545 of making the application for refund.
15461546 c. A purchaser who applies for a refund pursuant to this
15471547 paragraph shall certify that the items were actually
15481548 sent to military personnel overseas in a combat zone.
15491549 Any purchaser that applies for a refund for the
15501550 purchase of items that are not authorized for
15511551 exemption under this paragraph shall be subject to a
15521552 penalty in the amount of Five Hundred Do llars
15531553 ($500.00);
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15801580 71. Sales of food and snack items to or by an organ ization
15811581 which is exempt from taxation pursuant to the provision s of the
15821582 Internal Revenue Code, 26 U.S.C., Section 501(c)(3), whose primary
15831583 and principal purpose is providing funding for s cholarships in the
15841584 medical field;
15851585 72. Sales of tangible personal pro perty or services for use
15861586 solely on construction projects for organizations which are exempt
15871587 from taxation pursuant to the provisions of the Internal R evenue
15881588 Code, 26 U.S.C., Section 501( c)(3) and whose purpose is providing
15891589 end-of-life care and access to h ospice services to low -income
15901590 individuals who live in a facili ty owned by the organization. T he
15911591 exemption provided by this paragraph applies to sales to the
15921592 organization as well as to sa les to any person with whom the
15931593 organization has duly entered into a construction contract,
15941594 necessary for carrying out such contrac t or to any subcontractor to
15951595 such a construction contract. Any person making purchases o n behalf
15961596 of such organization shall certify, in writing, on the copy of the
15971597 invoice or sales ticket to be retained by the vendor that the
15981598 purchases are made for and on behalf of such organization and set
15991599 out the name of such organization. Any person who w rongfully or
16001600 erroneously certifies t hat purchases are for any of the above -named
16011601 organizations or who oth erwise violates this section shall be guilty
16021602 of a misdemeanor and upon conviction thereof shal l be fined an
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16291629 amount equal to double the amount of sales tax involved or
16301630 incarcerated for not more than sixty (60) days or both;
16311631 73. Sales of tickets for admissi on to events held by
16321632 organizations exempt from taxation pursu ant to the provisions of the
16331633 Internal Revenue Code, 26 U.S.C., Section 501(c)(3) that are
16341634 organized for the purpose of support ing general hospitals licensed
16351635 by the State Department of Health;
16361636 74. Sales of tangible personal property or services:
16371637 a. to a foundation which is exempt from taxation pursuant
16381638 to the provisions of the Internal Revenue Code, 26
16391639 U.S.C., Section 501(c)(3) a nd which raises tax-
16401640 deductible contributions in support of a wide ran ge of
16411641 firearms-related public interest activities of the
16421642 National Rifle Association of Amer ica and other
16431643 organizations that defen d and foster Second Am endment
16441644 rights, and
16451645 b. to or by a grassroots fundraising program for sales
16461646 related to events to raise fun ds for a foundation
16471647 meeting the qualifications of subparag raph a of this
16481648 paragraph;
16491649 75. Sales by an organization or entity which is exempt from
16501650 taxation pursuant to the provisions of the Internal Revenue Code, 26
16511651 U.S.C., Section 501(c)(3) which are relate d to a fundraising event
16521652 sponsored by the organization or entity when the event does not
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16791679 exceed any five (5) consecutive days and when the sales are no t in
16801680 the organization's or the entity's regular course of business.
16811681 Provided, the exemption provided in this paragraph shall be limited
16821682 to tickets sold for admit tance to the fundraising event a nd items
16831683 which were donated to the organ ization or entity for sale at the
16841684 event;
16851685 76. Effective November 1, 2017, sales of tangible personal
16861686 property or services to an organization which is exempt from
16871687 taxation pursuant to the provisions of the Internal R evenue Code, 26
16881688 U.S.C., Section 501(c)(3) and operates as a col laborative model
16891689 which connects community agencies in one location to serve
16901690 individuals and families affe cted by violence and where victims have
16911691 access to services and advocacy at no cost to th e victim;
16921692 77. Effective July 1, 2018, sa les of tangible person al property
16931693 or services to or by an association which is exempt from taxation
16941694 pursuant to the provisions of the Internal Revenue Code, 26 U.S.C.,
16951695 Section 501(c)(19) and which is known as the N ational Guard
16961696 Association of Oklahoma;
16971697 78. Effective July 1, 20 18, sales of tangible personal prope rty
16981698 or services to or by an association which is exempt from taxation
16991699 pursuant to the provisions of the Internal Revenue Co de, 26 U.S.C.,
17001700 Section 501(c)(4) and which is known as the Marine Corps Lea gue of
17011701 Oklahoma;
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17281728 79. Sales of tangible personal property or services to the
17291729 American Legion, whether the purchase is made by t he entity
17301730 chartered by the United States Congress or is an entity organized
17311731 under the laws of this or another state pursuant to t he authority of
17321732 the national American Legion organization;
17331733 80. Sales of tangible personal property or services to or by an
17341734 organization which is:
17351735 a. exempt from taxation pur suant to the provisions of the
17361736 Internal Revenue Code, 26 U.S.C., Section 501(c )(3),
17371737 b. verified with a letter from the MIT Fab Foundation as
17381738 an official member of the Fab Lab Network in
17391739 compliance with the Fab Charter, and
17401740 c. able to provide documentatio n that its primary and
17411741 principal purpose is to provide community access to
17421742 advanced 21st century manufactu ring and digital
17431743 fabrication tools for science, technology,
17441744 engineering, art and math (STEAM) learning sk ills,
17451745 developing inventions, creating and sus taining
17461746 businesses and producing per sonalized products; and
17471747 81. Effective Novem ber 1, 2021, through Decem ber 31, 2024,
17481748 sales of tangible pers onal property or services to a museum that:
17491749 a. operates as a part of an organization which is exempt
17501750 from taxation pursuant to the provisions of the
17511751 Internal Revenue Code, 26 U.S.C., Section 501 (c)(3),
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17781778 b. is not accredited by the American Alliance of Museu ms,
17791779 and
17801780 c. operates on an annual budget of less than One Million
17811781 Dollars ($1,000,000.00); and
17821782 82. Sales of tangible personal property or services to a
17831783 nonprofit entity that owns or owns and operates a museum the
17841784 principal purpose of which is to educate persons about the history
17851785 of aviation, the design and construction of aircraft, the history
17861786 and science of rocketry, the history of the United States space
17871787 program, the design and construction of vehicles capable of being
17881788 placed into an orbit around the Ear th or vehicles capable of
17891789 escaping Earth's gravity for purposes of ga thering information about
17901790 the solar system or areas beyond the solar system and which provides
17911791 educational information on a variety of topics related to aviation
17921792 and either manned or unma nned exploration of space.
17931793 SECTION 2. This act shall become effective July 1, 2023.
17941794 SECTION 3. It being immediately necessary for the preservation
17951795 of the public peace, health or safety, an emergency is hereby
17961796 declared to exist, by reason whereof thi s act shall take effect and
17971797 be in full force from and after its passage and approval.
17981798
17991799 59-1-5014 AQH 11/07/22