Oklahoma 2024 Regular Session

Oklahoma House Bill HB2027 Compare Versions

Version 1 (Old)

Version 2 (New)

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3		-	ENGR. H. B. NO. 2027 Page 1 1
	3	+	HB2027 HFLR Page 1
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28		-	ENGROSSED HOUSE
29		-	BILL NO. 2027 By: Wolfley and Roberts of the
	29	+	HOUSE OF REPRESENTATIVES - FLOOR VERSION
	30	+
	31	+	STATE OF OKLAHOMA
	32	+
	33	+	1st Session of the 59th Legislature (2023)
	34	+
	35	+	COMMITTEE SUBSTITUTE
	36	+	FOR
	37	+	HOUSE BILL NO. 2027 By: Wolfley and Roberts of the
30	38		House
31	39
32	40		and
33	41
34	42		Garvin of the Senate
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36	44
	45	+
	46	+
	47	+	COMMITTEE SUBSTITUTE
37	48
38	49		[ revenue – taxation – sales tax – hearing aids –
39	50		effective date -
40	51		emergency ]
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45	56		BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
46	57		SECTION 1. AMENDATORY 68 O.S. 2021, Section 1357, as
47	58		amended by Section 1, Chapter 206, O.S.L. 2022 (68 O.S. Supp. 2022,
48	59		Section 1357), is amended to read as follows:
49	60		Section 1357. Exemptions – General.
50	61		There are hereby specifically exempted fr om the tax levied by
51	62		the Oklahoma Sales Tax Code:
52	63		1. Transportation of school pupils to and from elementary
53	64		schools or high schools in motor or other vehicles;
54		-	2. Transportation of persons where the fare of each person does
55		-	not exceed One Dollar ($1.00 ), or local transportatio n of persons
56		-	within the corporate limits of a municipality except by taxicabs;
57		-	3. Sales for resale to persons engaged in the bu siness of
58		-	reselling the articles purchased, whether within or without the
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60		-	ENGR. H. B. NO. 2027 Page 2 1
	66	+	HB2027 HFLR Page 2
	67	+	BOLD FACE denotes Committee Amendments. 1
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	92	+	2. Transportation of persons where the fare of each person does
	93	+	not exceed One Dollar ($1.00), or local transportatio n of persons
	94	+	within the corporate limits of a municipality except by taxicabs;
	95	+	3. Sales for resale to persons engaged in the bu siness of
	96	+	reselling the articles purchased, whether within or without the
85	97		state, provided that such sales to residents of this s tate are made
86	98		to persons to whom sales tax permits have been issued as provided in
87	99		the Oklahoma Sales Tax Code. This exemption shall not apply to the
88	100		sales of articles made to persons holding permits when such persons
89	101		purchase items for their use and whic h they are not regularly
90	102		engaged in the business of reselling; neither shall this exemption
91	103		apply to sales of tangible personal property to peddlers, solic itors
92	104		and other salespersons who do not have an established place of
93	105		business and a sales tax permit. The exemption provided by this
94	106		paragraph shall apply to sales of motor fuel or diesel fuel to a
95	107		Group Five vendor, but the use of such motor fuel or dies el fuel by
96	108		the Group Five vendor shall not be exempt from the tax levied by th e
97	109		Oklahoma Sales Tax Co de. The purchase of motor fuel or diesel fuel
98	110		is exempt from sales tax when the motor fuel is for shipment outside
99	111		this state and consumed by a common car rier by rail in the conduct
100	112		of its business. The sales tax shall apply to the purchase of motor
101	113		fuel or diesel fuel in Oklahoma by a common carrier by rail when
102	114		such motor fuel is purchased for fueling, within this state, of any
103	115		locomotive or other motori zed flanged wheel equipment;
104		-	4. Sales of advertising space in newspapers an d periodicals;
105		-	5. Sales of programs relating to sporting and entertainment
106		-	events, and sales of advertising on billboards (including signage,
107		-	posters, panels, marquees or on other similar surfaces, whether
108		-	indoors or outdoors) or in programs relating to s porting and
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110		-	ENGR. H. B. NO. 2027 Page 3 1
	117	+	HB2027 HFLR Page 3
	118	+	BOLD FACE denotes Committee Amendments. 1
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	143	+	4. Sales of advertising space in newspapers and periodicals;
	144	+	5. Sales of programs relating to sporting and entertainment
	145	+	events, and sales of advertising on billboards (including signage,
	146	+	posters, panels, marquees or on other similar surfaces, whether
	147	+	indoors or outdoors) or in programs relating to spo rting and
135	148		entertainment events, and sales of any advertising, to be displayed
136	149		at or in connection with a sporting event, via the Internet,
137	150		electronic display devices or through public address or broadcast
138	151		systems. The exemption authorized by this paragrap h shall be
139	152		effective for all sales made on or after January 1, 2001;
140	153		6. Sales of any advertising, other than the advertising
141	154		described by paragraph 5 of this section, via the Internet,
142	155		electronic display devices or through the electronic media including
143	156		radio, public address o r broadcast systems, television (whether
144	157		through closed circuit broadcasting systems or otherwise), and cable
145	158		and satellite television, and the servicing of any advertising
146	159		devices;
147	160		7. Eggs, feed, supplies, machinery , and equipment purchased by
148	161		persons regularly engaged in the business of raising worms, fish,
149	162		any insect, or any other form of terrestrial or aquatic animal life
150	163		and used for the purpose of raising same for marketing. This
151	164		exemption shall only be granted and extended to the purchaser when
152	165		the items are to be used and in fact are used in the raising of
153	166		animal life as set out above. Each purchaser shall certify, in
154		-	writing, on the invoice or sales ticket retained by the vendor that
155		-	the purchaser is regularly engaged in t he business of raising s uch
156		-	animal life and that the items purchased will be used only in such
157		-	business. The vendor shall certify to the Oklahoma Tax Co mmission
158		-	that the price of the items has been reduced to grant the full
159	167
160		-	ENGR. H. B. NO. 2027 Page 4 1
	168	+	HB2027 HFLR Page 4
	169	+	BOLD FACE denotes Committee Amendments. 1
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	194	+	writing, on the invoice or sales ticket retained by the vendor that
	195	+	the purchaser is regularly engaged in th e business of raising s uch
	196	+	animal life and that the items purchased will be used only in such
	197	+	business. The vendor shall certify to the Oklahoma Tax Co mmission
	198	+	that the price of the items has been reduced to grant the full
185	199		benefit of the exemption. Viola tion hereof by the purc haser or
186	200		vendor shall be a misdemeanor;
187	201		8. Sale of natural or artificial gas and electricity, and
188	202		associated delivery or transmi ssion services, when sold exclusively
189	203		for residential use. Provided, this exemption shall not apply to
190	204		any sales tax levied by a city or town, or a county or any other
191	205		jurisdiction in this state;
192	206		9. In addition to the exemptions authorized by Section 135 7.6
193	207		of this title, sales of drugs sold pursuant to a prescription
194	208		written for the treatment of human bei ngs by a person license d to
195	209		prescribe the drugs, and sales of insulin and medical oxygen.
196	210		Provided, this exemption shall not apply to over-the-counter drugs;
197	211		10. Transfers of title or possession of empty, partially
198	212		filled, or filled returnable oil and ch emical drums to any per son
199	213		who is not regularly engaged in the business of selling, reselling
200	214		or otherwise transferring empty, partially filled or filled
201	215		returnable oil drums;
202		-	11. Sales of one-way utensils, paper napkins, paper cups,
203		-	disposable hot conta iners, and other one-way carry out materials to
204		-	a vendor of meals or beverages;
205		-	12. Sales of food or food products for home consumption which
206		-	are purchased in whole or in part with coupons issued pursuant to
207		-	the federal food stamp program as authorized by Sections 2011
208		-	through 2029 of Title 7 of the United States Code, as to that
209	216
210		-	ENGR. H. B. NO. 2027 Page 5 1
	217	+	HB2027 HFLR Page 5
	218	+	BOLD FACE denotes Committee Amendments. 1
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	243	+	11. Sales of one-way utensils, paper napkins, paper cups,
	244	+	disposable hot contai ners, and other one-way carry out materials to
	245	+	a vendor of meals or beverages;
	246	+	12. Sales of food or food products for home consumption which
	247	+	are purchased in whole or in part with coupons issued pursuant to
	248	+	the federal food stamp program as authorized by Sections 2011
	249	+	through 2029 of Title 7 of the United States Code, as to that
235	250		portion purchased with such coupons. The exemption provided for
236	251		such sales shall be inapplicable to such sales upon the effective
237	252		date of any federal law that removes the requirem ent of the
238	253		exemption as a condition for participation by the state in the
239	254		federal food stamp program;
240	255		13. Sales of food or food products, or any equ ipment or
241	256		supplies used in the preparation of the food or food products to or
242	257		by an organization which:
243	258		a. is exempt from taxation pursuant to the provisions of
244	259		Section 501(c)(3) of the Internal Revenue Code, 26
245	260		U.S.C., Section 501(c)(3), and which provid es and
246	261		delivers prepared meals for home consumption to
247	262		elderly or homebound persons as part of a program
248	263		commonly known as "Meals on Wheels" or "Mobile Meals",
249	264		or
250	265		b. is exempt from taxation pursuant to the provisions of
251	266		Section 501(c)(3) of the Internal R evenue Code, 26
252		-	U.S.C., Section 501(c)(3), and which receives federal
253		-	funding pursuant to the Older American s Act of 1965,
254		-	as amended, for the purpose of providing nutrition
255		-	programs for the care and benefit of elderly persons;
256		-	14. a. Sales of tangible pe rsonal property or services to or
257		-	by organizations which are exempt from taxation
258		-	pursuant to the provisions of Section 501(c)(3) of the
259	267
260		-	ENGR. H. B. NO. 2027 Page 6 1
	268	+	HB2027 HFLR Page 6
	269	+	BOLD FACE denotes Committee Amendments. 1
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	294	+	U.S.C., Section 501(c)(3), and which receives federal
	295	+	funding pursuant to the Older Americans Act of 1965,
	296	+	as amended, for the purpose of providing nutrition
	297	+	programs for the care and benefit of elderly persons;
	298	+	14. a. Sales of tangible pe rsonal property or services to or
	299	+	by organizations which are exempt from taxation
	300	+	pursuant to the provisions o f Section 501(c)(3) of the
285	301		Internal Revenue Code, 26 U.S.C., Section 501(c)(3),
286	302		and:
287	303		(1) are primarily involved in the collection and
288	304		distribution of food and other household products
289	305		to other organizations that facilitate the
290	306		distribution of such products to the needy and
291	307		such distributee organizations are exempt from
292	308		taxation pursuant to the provisions of Section
293	309		501(c)(3) of the Internal Revenue Code, 26
294	310		U.S.C., Section 501(c)(3), or
295	311		(2) facilitate the distribution of such products to
296	312		the needy.
297	313		b. Sales made in the course of business for profit or
298	314		savings, competing with other persons engaged in the
299	315		same or similar business shall not be exempt under
300	316		this paragraph;
301		-	15. Sales of tangible personal property or services to
302		-	children's homes which are locate d on church-owned property and are
303		-	operated by organizations exempt from taxation pursuant to the
304		-	provisions of the Internal Revenue Code, 26 U.S.C., Section
305		-	501(c)(3);
306		-	16. Sales of computers, data processing equipment, related
307		-	peripherals, and telephone, telegraph or telecommun ications service
308		-	and equipment for use in a qualified aircraft maintenance or
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	318	+	HB2027 HFLR Page 7
	319	+	BOLD FACE denotes Committee Amendments. 1
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	344	+	15. Sales of tangible personal property or services to
	345	+	children's homes which are located on church-owned property and are
	346	+	operated by organizations exempt from taxation pursuant to the
	347	+	provisions of the Internal Revenue Code, 26 U.S.C., Section
	348	+	501(c)(3);
	349	+	16. Sales of computers, data processing equipment, related
	350	+	peripherals, and telephone, telegraph or telecommun ications service
	351	+	and equipment for use in a qualified aircraft maintenance or
335	352		manufacturing facility. For purposes of this paragraph, "qualified
336	353		aircraft maintenance or manufacturing facility" means a new or
337	354		expanding facility prima rily engaged in aircraf t repair, building or
338	355		rebuilding whether or not on a factory basis, whose total cost of
339	356		construction exceeds the sum of Five Million Dollars ($5,000,000.00)
340	357		and which employs at least two hundred fifty (250) new full -time-
341	358		equivalent employees, as certified by the Oklahoma Employment
342	359		Security Commission, upon completion of the facility. In order to
343	360		qualify for the exemption provided for by this paragraph, the cost
344	361		of the items purchased by the qualified aircraft maintenance or
345	362		manufacturing facility shall e qual or exceed the sum of Two Million
346	363		Dollars ($2,000,000.00);
347	364		17. Sales of tangible personal property consumed or
348	365		incorporated in the construction or expansion of a qualified
349	366		aircraft maintenance or manufacturing facility as define d in
350	367		paragraph 16 of this section. For purposes of this paragraph, sales
351		-	made to a contractor or subcontractor that has previously entered
352		-	into a contractual relationship with a qualified aircraft
353		-	maintenance or manufacturing facility for construction or expansion
354		-	of such a facility shall be considered sales made to a qualified
355		-	aircraft maintenance or manufacturing facility;
356		-	18. Sales of the following telecommunications services:
357		-	a. Interstate and International "800 service". "800
358		-	service" means a "telecommunications service " that
359	368
360		-	ENGR. H. B. NO. 2027 Page 8 1
	369	+	HB2027 HFLR Page 8
	370	+	BOLD FACE denotes Committee Amendments. 1
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	395	+	made to a contractor or subcontractor that has previously entered
	396	+	into a contractual relationship with a qualified aircraft
	397	+	maintenance or manufacturing facility for construction or expansion
	398	+	of such a facility shall be considered sales made to a qualified
	399	+	aircraft maintenance or manufacturing facility;
	400	+	18. Sales of the following telecommunications services:
	401	+	a. Interstate and International "800 service". "800
	402	+	service" means a "telecommunications service " that
385	403		allows a caller to dial a toll-free number without
386	404		incurring a charge for the call. The service is
387	405		typically marketed under the name "800", "855", "866",
388	406		"877" and "888" toll-free calling, and any subsequent
389	407		numbers designated by the Federal Communic ations
390	408		Commission,
391	409		b. Interstate and International "900 service". "900
392	410		service" means an inbound toll "telecommunications
393	411		service" purchased by a subscriber that allows the
394	412		subscriber's customers to call in to the subscriber 's
395	413		prerecorded announcement or live service. "900
396	414		service" does not include the charge for: collection
397	415		services provided by the seller of the
398	416		"telecommunications services" to the subscriber, or
399	417		service or product sold by the subscriber to the
400	418		subscriber's customer. The service is t ypically
401		-	marketed under the name "900" service, and any
402		-	subsequent numbers designated by the Federal
403		-	Communications Commission,
404		-	c. Interstate and International "private communications
405		-	service". "Private communications service " means a
406		-	"telecommunications service" that entitles the
407		-	customer to exclusive or priority use of a
408		-	communications channel or group of channels between or
409	419
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	420	+	HB2027 HFLR Page 9
	421	+	BOLD FACE denotes Committee Amendments. 1
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	446	+	marketed under the name "900" service, and any
	447	+	subsequent numbers designated by the Federal
	448	+	Communications Commission,
	449	+	c. Interstate and International "private communications
	450	+	service". "Private communications service " means a
	451	+	"telecommunications service" that entitles the
	452	+	customer to exclusive or priority use of a
	453	+	communications channel or group of channels between or
435	454		among termination points, regardless of the manner in
436	455		which such channel or channels are connected, and
437	456		includes switching capacity , extension lines, stations
438	457		and any other associated services that are provided in
439	458		connection with the use of such channel or channels,
440	459		d. "Value-added nonvoice data service". "Value-added
441	460		nonvoice data service " means a service that otherwise
442	461		meets the definition of "telecommunications services"
443	462		in which computer processing applications are used to
444	463		act on the form, content, code or protocol of the
445	464		information or data primarily for a purpose other than
446	465		transmission, conveyance , or routing,
447	466		e. Interstate and International telecommunications
448	467		service which is:
449	468		(1) rendered by a company for private use within its
450	469		organization, or
451		-	(2) used, allocated or distributed by a company to
452		-	its affiliated group,
453		-	f. Regulatory assessments and charges including charges
454		-	to fund the Oklahoma Universal Service Fund, the
455		-	Oklahoma Lifeline Fund and the Oklahoma High Cost
456		-	Fund, and
457		-	g. Telecommunications nonre curring charges including but
458		-	not limited to the installation, connection, change ,
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	471	+	HB2027 HFLR Page 10
	472	+	BOLD FACE denotes Committee Amendments. 1
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	497	+	(2) used, allocated or distributed by a company to
	498	+	its affiliated group,
	499	+	f. Regulatory assessments and charges including charges
	500	+	to fund the Oklahoma Universal Service Fund, the
	501	+	Oklahoma Lifeline Fund and the Oklahoma High Cost
	502	+	Fund, and
	503	+	g. Telecommunications nonre curring charges including but
	504	+	not limited to the installation, connection, change ,
485	505		or initiation of telecommunications se rvices which are
486	506		not associated with a retail consumer sale;
487	507		19. Sales of railroad track spikes manufactured and sold for
488	508		use in this state in the construction or repair of railroad tracks,
489	509		switches, sidings, and turnouts;
490	510		20. Sales of aircraft and aircraft parts provided such sales
491	511		occur at a qualified aircraft maintenance facility. As used in this
492	512		paragraph, "qualified aircraft maint enance facility" means a
493	513		facility operated by an air common carrier including one or more
494	514		component overhaul support buildings or structures in an area owned,
495	515		leased, or controlled by the air common carrier, at which there were
496	516		employed at least two thousa nd (2,000) full-time-equivalent
497	517		employees in the preceding year as certified by the Oklahoma
498	518		Employment Security Commission and which is primarily related to the
499	519		fabrication, repair, alteration, modification, refurbishing,
500	520		maintenance, building, or rebuilding of commercial aircraft or
501		-	aircraft parts used in air common carriage. For purposes of this
502		-	paragraph, "air common carrier" shall also include members of an
503		-	affiliated group as defined by Section 1504 of the Internal Revenue
504		-	Code, 26 U.S.C., Section 15 04. Beginning July 1, 2012, sales of
505		-	machinery, tools, supplies, equipment, and related tangible p ersonal
506		-	property and services used or consumed in the repair, remodeling, or
507		-	maintenance of aircraft, aircraft engines or aircraft component
508		-	parts which occur at a qualified aircraft maintenance facility;
509	521
510		-	ENGR. H. B. NO. 2027 Page 11 1
	522	+	HB2027 HFLR Page 11
	523	+	BOLD FACE denotes Committee Amendments. 1
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534	547
	548	+	aircraft parts used in air common carriage. For purposes of this
	549	+	paragraph, "air common carrier" shall also include members of an
	550	+	affiliated group as defined by Section 1504 of the Internal Revenue
	551	+	Code, 26 U.S.C., Section 15 04. Beginning July 1, 2012, sales of
	552	+	machinery, tools, supplies, equipment, and related tangible p ersonal
	553	+	property and services used or consumed in the repair, remodeling, or
	554	+	maintenance of aircraft, aircraft engines or aircraft component
	555	+	parts which occur at a qualified aircraft maintenance facility;
535	556		21. Sales of machinery and equipment purchased and used by
536	557		persons and establishments primarily engaged in computer services
537	558		and data processing:
538	559		a. as defined under Industrial Group Numbers 7372 and
539	560		7373 of the Standard Industrial Classification (SIC)
540	561		Manual, latest version, which derive at least fifty
541	562		percent (50%) of their annual gross revenues from the
542	563		sale of a product or service to an out-of-state buyer
543	564		or consumer, and
544	565		b. as defined under Industrial Gr oup Number 7374 of the
545	566		SIC Manual, latest version, which derive at least
546	567		eighty percent (80%) of th eir annual gross revenues
547	568		from the sale of a product or service to an out-of-
548	569		state buyer or consumer.
549	570		Eligibility for the exemption set out in this paragraph shall be
550	571		established, subject to review by the Tax Commission, by annually
551		-	filing an affidavit wit h the Tax Commission stating that the
552		-	facility so qualifies and such information as required by the Tax
553		-	Commission. For purposes of determining whether annu al gross
554		-	revenues are derived from sales to out-of-state buyers or consumers,
555		-	all sales to the fede ral government shall be considered to be to an
556		-	out-of-state buyer or consumer;
557		-	22. Sales of prosthetic devices to an individual for use by
558		-	such individual. For purposes of this paragraph, "prosthetic
559	572
560		-	ENGR. H. B. NO. 2027 Page 12 1
	573	+	HB2027 HFLR Page 12
	574	+	BOLD FACE denotes Committee Amendments. 1
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584	598
	599	+	filing an affidavit wit h the Tax Commission stating that the
	600	+	facility so qualifies and such information as required by the Tax
	601	+	Commission. For purposes of determining whether annu al gross
	602	+	revenues are derived from sales to out-of-state buyers or consumers,
	603	+	all sales to the fede ral government shall be considered to be to an
	604	+	out-of-state buyer or consumer;
	605	+	22. Sales of prosthetic devices to an individual for use by
	606	+	such individual. For purposes of this paragraph, "prosthetic
585	607		device" shall have the same meaning as provided in Sec tion 1357.6 of
586	608		this title, but shall not include corrective eye glasses, or contact
587	609		lenses, or hearing aids;
588	610		23. Sales of tangible personal property or service s to a motion
589	611		picture or television production company to be used or consumed in
590	612		connection with an eligible production. For purposes of this
591	613		paragraph, "eligible production" means a documentary, special, music
592	614		video or a television commercial or televisi on program that will
593	615		serve as a pilot for or be a segment of an ongoing dramatic or
594	616		situation comedy series filmed or taped for network or national or
595	617		regional syndication or a feature-length motion picture intended for
596	618		theatrical release or for network or national or regional
597	619		syndication or broadcast. The provisions of this paragraph shall
598	620		apply to sales occurring on or after July 1, 1996. In order to
599	621		qualify for the exemption, the motion picture or television
600	622		production company shall file any documentat ion and information
601		-	required to be submitted pursuant to rules promulgated by the Tax
602		-	Commission;
603		-	24. Sales of diesel fuel sold for consumption by commercial
604		-	vessels, barges and other commercial watercraft;
605		-	25. Sales of tangible personal property or serv ices to tax-
606		-	exempt independent nonprofit biomedical research foundations that
607		-	provide educational p rograms for Oklahoma science students and
608	623
609		-	ENGR. H. B. NO. 2027 Page 13 1
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	625	+	BOLD FACE denotes Committee Amendments. 1
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631	647		23
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633	649
	650	+	required to be submitted pursuant to rules promulgated by the Tax
	651	+	Commission;
	652	+	24. Sales of diesel fuel sold for consumption by commercial
	653	+	vessels, barges and other commercial watercraft;
	654	+	25. Sales of tangible personal property or serv ices to tax-
	655	+	exempt independent nonprofit biomedical research foundations that
	656	+	provide educational p rograms for Oklahoma science students and
634	657		teachers and to tax-exempt independent nonprofit community blood
635	658		banks headquartered in this state;
636	659		26. Effective May 6, 1992, sales of wireless telecommunications
637		-	equipment to a vendor ~~who~~ subsequently transfers the equipment at no
	660	+	equipment to a vendor subsequently transfers the equipment at no
638	661		charge or for a discounted charge to a consumer as part of a
639	662		promotional package or as an inducement to commence or continue a
640	663		contract for wireless telecommunications services;
641	664		27. Effective January 1, 1991, leases of rail transportat ion
642	665		cars to haul coal to coal-fired plants located in this state which
643	666		generate electric power;
644	667		28. Beginning July 1, 2005, sales of aircraft engine repairs ,
645	668		modification, and replacement parts, sales of aircraft frame repairs
646	669		and modification, aircraft i nterior modification, and paint, and
647	670		sales of services employed in the repa ir, modification, and
648	671		replacement of parts of aircraft engines, aircraft frame and
649	672		interior repair and modification, and paint;
650		-	29. Sales of materials and supplies to the owner or operator of
651		-	a ship, motor vessel, or barge that is used in interstate or
652		-	international commerce if the materials and supplies:
653		-	a. are loaded on the ship, mot or vessel, or barge and
654		-	used in the maintenance and operation of the ship,
655		-	motor vessel, or barge, or
656		-	b. enter into and become component parts of the ship,
657		-	motor vessel, or barge;
658	673
659		-	ENGR. H. B. NO. 2027 Page 14 1
	674	+	HB2027 HFLR Page 14
	675	+	BOLD FACE denotes Committee Amendments. 1
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682	698		24
683	699
	700	+	29. Sales of materials and supplies to the owner or operator of
	701	+	a ship, motor vessel, or barge that is used in interstate or
	702	+	international commerce if the materials and supplies:
	703	+	a. are loaded on the ship, mot or vessel, or barge and
	704	+	used in the maintenance and operation of the ship,
	705	+	motor vessel, or barge, or
	706	+	b. enter into and become component parts of the ship,
	707	+	motor vessel, or barge;
684	708		30. Sales of tangible personal property made at estate sales at
685	709		which such property is offered for sale on the premises of the
686	710		former residence of the decedent by a person wh o is not required to
687	711		be licensed pursuant to the Transient Merchant Licensi ng Act, or who
688	712		is not otherwise required to obtain a sales tax permit for the sale
689	713		of such property pursuant to the provisions of Section 1364 of this
690	714		title; provided:
691	715		a. such sale or event may not be held for a period
692	716		exceeding three (3) consecutive days,
693	717		b. the sale must be conducted within six (6) months of
694	718		the date of death of the d ecedent, and
695	719		c. the exemption allowed by this paragraph shall not be
696	720		allowed for property that was not part of the
697	721		decedent's estate;
698	722		31. Beginning January 1, 2004, sales of electricity and
699	723		associated delivery and transmission services, when sold exclusiv ely
700		-	for use by an oil and gas operator for reservoir dewatering projects
701		-	and associated operations commencing on or after July 1, 2003, in
702		-	which the initial water-to-oil ratio is greater than or equal to
703		-	five-to-one water-to-oil, and such oil and gas devel opment projects
704		-	have been classified by the Corporation Commission as a reservoir
705		-	dewatering unit;
706		-	32. Sales of prewritten computer software that is delivered
707		-	electronically. For purposes of this paragraph, "delivered
708	724
709		-	ENGR. H. B. NO. 2027 Page 15 1
	725	+	HB2027 HFLR Page 15
	726	+	BOLD FACE denotes Committee Amendments. 1
710	727		2
711	728		3
712	729		4
713	730		5
714	731		6
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716	733		8
717	734		9
718	735		10
719	736		11
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721	738		13
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733	750
	751	+	for use by an oil and gas operator for reservoir dewatering projects
	752	+	and associated operations commencing on or after July 1, 2003, in
	753	+	which the initial water-to-oil ratio is greater than or equal to
	754	+	five-to-one water-to-oil, and such oil and gas devel opment projects
	755	+	have been classified by the Corporation Commission as a reservoir
	756	+	dewatering unit;
	757	+	32. Sales of prewritten computer software that is delivered
	758	+	electronically. For purposes of this paragraph, "delivered
734	759		electronically" means delivered to t he purchaser by means other than
735	760		tangible storage media;
736	761		33. Sales of modular dwelling units whe n built at a production
737	762		facility and moved in whole or in parts, to be assemb led on-site,
738	763		and permanently affixed to the real property and used for
739	764		residential or commercial purposes. The exemption provided by this
740	765		paragraph shall equal forty -five percent (45%) of the total sales
741	766		price of the modular dwelling unit. For purposes o f this paragraph,
742	767		"modular dwelling unit" means a structure that is not subject to the
743	768		motor vehicle excise tax imposed pursuant to Section 2103 of this
744	769		title;
745	770		34. Sales of tangible personal property or services to:
746	771		a. persons who are residents of Oklahom a and have been
747	772		honorably discharged from active service in any branch
748	773		of the Armed Forces of the United States or Oklahoma
749	774		National Guard and who have been certified by the
750		-	United States Department of Veterans Affairs or its
751		-	successor to be in receipt of disability compensation
752		-	at the one-hundred-percent rate and the disability
753		-	shall be permanent and have been sustained through
754		-	military action or accident or resulting from disea se
755		-	contracted while in such active service and registered
756		-	with the veterans reg istry created by the Oklahoma
757		-	Department of Veterans Affairs; provided, that if th e
758	775
759		-	ENGR. H. B. NO. 2027 Page 16 1
	776	+	HB2027 HFLR Page 16
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766	784		8
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783	801
	802	+	United States Department of Ve terans Affairs or its
	803	+	successor to be in receipt of disability compensation
	804	+	at the one-hundred-percent rate and the disability
	805	+	shall be permanent and have been sustained through
	806	+	military action or accident or resulting from disea se
	807	+	contracted while in such active service and registered
	808	+	with the veterans reg istry created by the Oklahoma
	809	+	Department of Veterans Affairs; provided, that if th e
784	810		veteran received the sales tax exemption prior to
785	811		November 1, 2020, he or she shall be requir ed to
786	812		register with the vet erans registry prior to July 1,
787	813		2023, in order to re main qualified, or
788	814		b. the surviving spouse of the person in subparagraph a
789	815		of this paragraph if the person is deceased and the
790	816		spouse has not remarried and the surviving spouse of a
791	817		person who is determined by the United States
792	818		Department of Defense or any branch of the United
793	819		States military to have died while in the line of duty
794	820		if the spouse has not remarried . Sales for the
795	821		benefit of an eligible person to a spouse of the
796	822		eligible person or to a member of the household in
797	823		which the eligible person resid es and who is
798	824		authorized to make purchases on the person's behalf,
799	825		when such eligible person is not present at the sale,
800		-	shall also be exempt for purposes of this paragraph.
801		-	The Oklahoma Tax Commission shall issue a separate
802		-	exemption card to a spouse of an eligible person or to
803		-	a member of the household in which the eligible person
804		-	resides who is authorized to make purchase s on the
805		-	person's behalf, if requested by the eligible person.
806		-	Sales qualifying for the exemption authoriz ed by this
807		-	paragraph shall not exceed Twenty-five Thousand
808	826
809		-	ENGR. H. B. NO. 2027 Page 17 1
	827	+	HB2027 HFLR Page 17
	828	+	BOLD FACE denotes Committee Amendments. 1
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811	830		3
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820	839		12
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822	841		14
823	842		15
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833	852
	853	+	shall also be exempt for purposes of this paragraph.
	854	+	The Oklahoma Tax Commission s hall issue a separate
	855	+	exemption card to a spouse of an eligible person or to
	856	+	a member of the household in which the eligible person
	857	+	resides who is authorized to make purchase s on the
	858	+	person's behalf, if requested by the eligible person.
	859	+	Sales qualifying for the exemption authoriz ed by this
	860	+	paragraph shall not exceed Twenty-five Thousand
834	861		Dollars ($25,000.00) per year per individual while the
835	862		disabled veteran is living. Sales qualifying for the
836	863		exemption authorized by this paragr aph shall not
837	864		exceed One Thousand Dollars ($1,000.00) per year for
838	865		an unremarried surviving spouse. Upon request of the
839	866		Tax Commission, a person asserting or cla iming the
840	867		exemption authorized by this p aragraph shall provide a
841	868		statement, executed under oat h, that the total sales
842	869		amounts for which the exempti on is applicable have not
843	870		exceeded Twenty-five Thousand Dollars ($25,000.00) per
844	871		year per living disabled vet eran or One Thousand
845	872		Dollars ($1,000.00) per year for an unremarried
846	873		surviving spouse. If the amount of such exempt sales
847	874		exceeds such amount, the sales tax in excess of the
848	875		authorized amount shall be treated as a direct sales
849	876		tax liability and may be rec overed by the Tax
850		-	Commission in the same manner provided by law for
851		-	other taxes including penalty and interest. The Tax
852		-	Commission shall promulgat e any rules necessary to
853		-	implement the provisions of this paragraph, which
854		-	shall include rules providing for the disclosure of
855		-	information about pers ons eligible for the exemption
856		-	authorized in this par agraph to the Oklahoma
857	877
858		-	ENGR. H. B. NO. 2027 Page 18 1
	878	+	HB2027 HFLR Page 18
	879	+	BOLD FACE denotes Committee Amendments. 1
859	880		2
860	881		3
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866	887		9
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882	903
	904	+	Commission in the same manner provided by law for
	905	+	other taxes including penalty and interest. The Tax
	906	+	Commission shall promulgat e any rules necessary to
	907	+	implement the provisions of this paragraph, which
	908	+	shall include rules providing for the disclosure of
	909	+	information about pers ons eligible for the exemption
	910	+	authorized in this par agraph to the Oklahoma
883	911		Department of Veteran's Affairs, as authorized in
884	912		Section 205 of this title;
885	913		35. Sales of electricity to the operator, specifically
886	914		designated by the Corporation Commission, of a spacing unit or lease
887	915		from which oil is produced or attempted to be produced usin g
888	916		enhanced recovery method s including, but not lim ited to, increased
889	917		pressure in a producing formation through the use of water or
890	918		saltwater if the electrical usage is associa ted with and necessary
891	919		for the operation of equipme nt required to inject or circ ulate
892	920		fluids in a producing formation for the purpo se of forcing oil or
893	921		petroleum into a wellbore for eventual recovery and production f rom
894	922		the wellhead. In order to be eligib le for the sales tax exemption
895	923		authorized by this p aragraph, the total content o f oil recovered
896	924		after the use of enhanced recovery methods shall not exceed one
897	925		percent (1%) by volume. The exemption authorized by thi s paragraph
898	926		shall be applicable only to the state sales tax rate and shall not
899	927		be applicable to any county or municipal sales tax rate;
900		-	36. Sales of intrastate charter a nd tour bus transportation.
901		-	As used in this paragraph, "intrastate charter and tour b us
902		-	transportation" means the transportat ion of persons from one
903		-	location in this state to another location in this state in a motor
904		-	vehicle which has been constructed in such a manner that it may
905		-	lawfully carry more than eighteen persons, and which is ordi narily
906		-	used or rented to carry persons f or compensation. Provided, this
907	928
908		-	ENGR. H. B. NO. 2027 Page 19 1
	929	+	HB2027 HFLR Page 19
	930	+	BOLD FACE denotes Committee Amendments. 1
909	931		2
910	932		3
911	933		4
912	934		5
913	935		6
914	936		7
915	937		8
916	938		9
917	939		10
918	940		11
919	941		12
920	942		13
921	943		14
922	944		15
923	945		16
924	946		17
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930	952		23
931	953		24
932	954
	955	+	36. Sales of intrastate charter a nd tour bus transportation.
	956	+	As used in this paragraph, "intrastate charter and tour b us
	957	+	transportation" means the transportat ion of persons from one
	958	+	location in this state to another location in this state in a motor
	959	+	vehicle which has been constructed in such a manner that it may
	960	+	lawfully carry more than eighteen persons, and which is ordi narily
	961	+	used or rented to carry persons f or compensation. Provided, this
933	962		exemption shall not apply to regularly schedule d bus transportation
934	963		for the general public;
935	964		37. Sales of vitamins, minerals, and dietary supplements by a
936	965		licensed chiropractor to a p erson who is the patient of such
937	966		chiropractor at the physical location where the chiropra ctor
938	967		provides chiropractic care or services to such patien t. The
939	968		provisions of this paragraph shall not be applicable to any drug,
940	969		medicine, or substance for which a prescription by a licensed
941	970		physician is required;
942	971		38. Sales of goods, wares, merchandis e, tangible personal
943	972		property, machinery, and equipment to a web search portal loca ted in
944	973		this state which derives at least eighty percent (80%) of its annual
945	974		gross revenue from the sale of a product or servi ce to an out-of-
946	975		state buyer or consumer. For pu rposes of this paragraph, "web
947	976		search portal" means an establishment classified und er NAICS code
948	977		519130 which operates websites that use a search engine to generate
949		-	and maintain extensive databases of Interne t addresses and content
950		-	in an easily searchable format;
951		-	39. Sales of tangible personal property consumed o r
952		-	incorporated in the c onstruction or expansion of a facility for a
953		-	corporation organized under Section 437 et seq. of Title 18 of the
954		-	Oklahoma Statutes as a rural electric cooperative. For purpo ses of
955		-	this paragraph, sales made to a contractor or subcont ractor that has
956		-	previously entered into a contractual relationship with a rural
957	978
958		-	ENGR. H. B. NO. 2027 Page 20 1
	979	+	HB2027 HFLR Page 20
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959	981		2
960	982		3
961	983		4
962	984		5
963	985		6
964	986		7
965	987		8
966	988		9
967	989		10
968	990		11
969	991		12
970	992		13
971	993		14
972	994		15
973	995		16
974	996		17
975	997		18
976	998		19
977	999		20
978	1000		21
979	1001		22
980	1002		23
981	1003		24
982	1004
	1005	+	and maintain extensive databases of Interne t addresses and content
	1006	+	in an easily searchable format;
	1007	+	39. Sales of tangible p ersonal property consumed o r
	1008	+	incorporated in the c onstruction or expansion of a facility for a
	1009	+	corporation organized under Section 437 et seq. of Title 18 of the
	1010	+	Oklahoma Statutes as a rural electric cooperative. For purpo ses of
	1011	+	this paragraph, sales made to a contractor or subcont ractor that has
	1012	+	previously entered into a contractual relationship with a rural
983	1013		electric cooperative for cons truction or expansion of a facility
984	1014		shall be considered sales made to a rural electric cooperative;
985	1015		40. Sales of tangib le personal property or ser vices to a
986	1016		business primarily engaged in the repair of consumer electronic
987	1017		goods including, but not limited t o, cell phones, compact disc
988	1018		players, personal computers, MP3 players, digital devices for the
989	1019		storage and retrieval of information through hard -wired or wireless
990	1020		computer or Internet connections, if the devices are sold to the
991	1021		business by the original man ufacturer of such devices and the
992	1022		devices are repaired, refitted or refurbished for sa le by the entity
993	1023		qualifying for the exemption authorized by t his paragraph directly
994	1024		to retail consumers or if the devices are sold to another business
995	1025		entity for sale to retail consumers;
996	1026		41. On or after July 1, 2019, and prior to July 1, 2024, sales
997	1027		or leases of rolling stock when sold o r leased by the manufacture r,
998	1028		regardless of whether the purchaser is a public services corporation
999		-	engaged in business as a common carri er of property or passengers by
1000		-	railway, for use or consumption by a common carrier directly in the
1001		-	rendition of public service. For purposes of t his paragraph,
1002		-	"rolling stock" means locomotives, autocars, and railroad cars and
1003		-	"sales or leases" includes railroad car maintenance and retrofittin g
1004		-	of railroad cars for their further use only on the railways; and
1005		-	42. Sales of gold, silver, platinum, pa lladium or other bull ion
1006		-	items such as coins and bars and legal tender of any nation, which
1007	1029
1008		-	ENGR. H. B. NO. 2027 Page 21 1
	1030	+	HB2027 HFLR Page 21
	1031	+	BOLD FACE denotes Committee Amendments. 1
1009	1032		2
1010	1033		3
1011	1034		4
1012	1035		5
1013	1036		6
1014	1037		7
1015	1038		8
1016	1039		9
1017	1040		10
1018	1041		11
1019	1042		12
1020	1043		13
1021	1044		14
1022	1045		15
1023	1046		16
1024	1047		17
1025	1048		18
1026	1049		19
1027	1050		20
1028	1051		21
1029	1052		22
1030	1053		23
1031	1054		24
1032	1055
	1056	+	engaged in business as a common carri er of property or passengers by
	1057	+	railway, for use or consumption by a common carrier directly in the
	1058	+	rendition of public service. For purposes of t his paragraph,
	1059	+	"rolling stock" means locomotives, autocars, and railroad cars and
	1060	+	"sales or leases" includes railroad car maintenance and retrofittin g
	1061	+	of railroad cars for their further use only on the railways; and
	1062	+	42. Sales of gold, silver, platinum, pa lladium or other bull ion
	1063	+	items such as coins and bars and legal tender of any nation, which
1033	1064		legal tender is sold according to its value as precious m etal or as
1034	1065		an investment. As used in the paragraph, "bullion" means any
1035	1066		precious metal including, but not limited to, gold, sil ver,
1036	1067		platinum, and palladium, that is in such a state or condition that
1037	1068		its value depends upon its precious metal content and no t its form.
1038	1069		The exemption authorized by this paragraph shall not apply to
1039	1070		fabricated metals that have been processed or manufact ured for
1040	1071		artistic use or as jewelry; and
1041	1072		43. Sales of hearing aids. The exemption authorized by this
1042	1073		paragraph shall be administered as a r ebate with respect to the
1043	1074		state sales tax amount. The taxpayer may file a claim for refund
1044	1075		with the Oklahoma Tax Commission for the state sales tax amount
1045	1076		applicable to the sale transaction. The taxpayer shall provide such
1046	1077		documentation to the Tax Commiss ion as required to establish the
1047	1078		price paid for the hearing a id or hearing aids and the state sales
1048	1079		tax amount. The taxpayer may only receive a rebate of the state
1049		-	sales tax amount and no rebate of any sales tax levied by a county
1050		-	or municipality shall be eligible for the rebate process. Any claim
1051		-	for the state sales tax amount shall be filed not later than one (1)
1052		-	year from the date of purchase.
1053		-	SECTION 2. This act shall become effective July 1, 2023.
1054		-	SECTION 3. It being immediately necessary for the preservation
1055		-	of the public peace, health or safety, an emergency is hereby
1056	1080
1057		-	ENGR. H. B. NO. 2027 Page 22 1
	1081	+	HB2027 HFLR Page 22
	1082	+	BOLD FACE denotes Committee Amendments. 1
1058	1083		2
1059	1084		3
1060	1085		4
1061	1086		5
1062	1087		6
1063	1088		7
1064	1089		8
1065	1090		9
1066	1091		10
1067	1092		11
1068	1093		12
1069	1094		13
1070	1095		14
1071	1096		15
1072	1097		16
1073	1098		17
1074	1099		18
1075	1100		19
1076	1101		20
1077	1102		21
1078	1103		22
1079	1104		23
1080	1105		24
1081	1106
	1107	+	sales tax amount and no rebate of any sales tax levied by a county
	1108	+	or municipality shall be eligible for the rebate process. Any claim
	1109	+	for the state sales tax amount shall be filed not later than one (1)
	1110	+	year from the date of purchase.
	1111	+	SECTION 2. This act shall become effective July 1, 2023.
	1112	+	SECTION 3. It being immediately necessary for the preservation
	1113	+	of the public peace, health or safety, an emergency is hereby
1082	1114		declared to exist, by reason whereof thi s act shall take effect and
1083	1115		be in full force from and after its passage and approval.
1084		-	Passed the House of Representatives the 9th day of March, 2023.
1085	1116
1086		-
1087		-
1088		-
1089		-	Presiding Officer of the House
1090		-
1091		-	of Representatives
1092		-
1093		-
1094		-	Passed the Senate the ___ day of __________, 2023.
1095		-
1096		-
1097		-
1098		-
1099		-	Presiding Officer of the Senate
1100		-
1101		-
	1117	+	COMMITTEE REPORT BY: COMMITTEE ON APPROPRIATIONS AND BUDGET, dated
	1118	+	03/02/2023 - DO PASS, As Amended and Coauthored.