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Oklahoma House Bill HB2977

Oklahoma 2024 Regular Session

Oklahoma House Bill HB2977 Compare Versions

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2828 STATE OF OKLAHOMA
2929
3030 2nd Session of the 59th Legislature (2024)
3131
3232 HOUSE BILL 2977 By: Staires
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3838 AS INTRODUCED
3939
4040 An Act relating to revenue and taxation; amend ing 68
4141 O.S. 2021, Section 1356, as last amended by Section
4242 1, Chapter 394, O.S.L. 202 2 (68 O.S. Supp. 2023,
4343 Section 1356), which relates to sales tax exemptions
4444 for governmental and nonprofit entities; providing an
4545 effective date; and declaring an emergency .
4646
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5050 BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
5151 SECTION 1. AMENDATORY 68 O.S. 2021, Section 1356, as
5252 last amended by Section 1, Ch apter 394, O.S.L. 2022 (68 O.S. Supp.
5353 2023, Section 1356), is amended to read as follows:
5454 Section 1356. Exemptions – Governmental and nonprofit entities.
5555 There are hereby specifically exempted from the tax levied by
5656 Section 1350 et seq. of th is title:
5757 1. Sale of tangible personal property or se rvices to the United
5858 States government or to the Sta te of Oklahoma, any political
5959 subdivision of this state , or any agency of a political subdivision
6060 of this state or a public trust in which a municipality i s the
6161 beneficiary; provided, all sales to contractors in connection with
6262 the performance of any contract with t he United States government,
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8989 State of Oklahoma or an y of its political subdivisions shall not be
9090 exempted from the tax levied by Section 13 50 et seq. of this title,
9191 except as hereinafter provided;
9292 2. Sales of property to agents appointed by or under contr act
9393 with agencies or instrumentalities of the United States government
9494 if ownership and possession of such property transfers immediately
9595 to the United States government;
9696 3. Sales of property to age nts appointed by or under contract
9797 with a political subdi vision of this state if the sale of such
9898 property is associated with the development of a qualified federal
9999 facility, as provided in the Oklahoma Federal Facilities Development
100100 Act, and if ownership and possession of such property transfers
101101 immediately to the political subdivision or the state;
102102 4. Sales made directly by county, district or state fair
103103 authorities of this state, upon the pr emises of the fair authority,
104104 for the sole benefit of the fair authority or sales of admission
105105 tickets to such fairs or fair events at any location in the state
106106 authorized by county, district or state fair authorities; provided,
107107 the exemption provided by t his paragraph for admission tickets to
108108 fair events shall apply only to any portion of the admission price
109109 that is retained by or distributed to the fair authority. As used
110110 in this paragraph, "fair event" shall be limited to an event held on
111111 the premises of the fair authority in conjunction with and during
112112 the time period of a county, district or state fair;
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139139 5. Sale of food in cafeterias or lunchrooms of elementary
140140 schools, high schools, colleges or universities which are operated
141141 primarily for teachers a nd pupils and are not operated primarily for
142142 the public or for profit;
143143 6. Dues paid to fraternal, religious, civic, char itable or
144144 educational societies or organizations by regular members thereof,
145145 provided, such societies or organizations operate under w hat is
146146 commonly termed the lodge plan or system, and provided such
147147 societies or organizations do not operate for a profit which inures
148148 to the benefit of any individual member or members thereof to the
149149 exclusion of other members and dues paid monthly or ann ually to
150150 privately owned scientific and educational libraries by members
151151 sharing the use of services rendered by such libr aries with students
152152 interested in the study of geolo gy, petroleum engineering or related
153153 subjects;
154154 7. Sale of tangible personal prop erty or services to or by
155155 churches, except sales made in the c ourse of business for profit or
156156 savings, competing with other persons engaged in the same or a
157157 similar business or sale of tangible personal property or services
158158 by an organization exempt from f ederal income tax pursuant to
159159 Section 501(c)(3) of the Interna l Revenue Code of 1986, as amended,
160160 made on behalf of or at t he request of a church or churches if the
161161 sale of such property is conducted not more than once each calendar
162162 year for a period not t o exceed three (3) days by the organization
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189189 and proceeds from the sale of such property are used by the church
190190 or churches or by the organization for charitable purposes;
191191 8. The amount of proceeds received from the sale of admission
192192 tickets which is sepa rately stated on the ticket of admission for
193193 the repayment of money borrowed by any accredited state -supported
194194 college or university or any public trust of which a county in th is
195195 state is the beneficiary, for the purpose of constructing or
196196 enlarging any facility to be used for the staging of an athletic
197197 event, a theatrical production, or any other form of entertainment,
198198 edification or cultural cultivation to which entry is gaine d with a
199199 paid admission ticket. Such facilities include, but are not limited
200200 to, athletic fields, athletic stadiums, field houses, amphitheat ers
201201 and theaters. To be eligible for this sales tax exemption , the
202202 amount separately stated on the admission tick et shall be a
203203 surcharge which is imposed, collected and used for the sole purpos e
204204 of servicing or aiding in the servicing of debt incurred by the
205205 college or university to effect the capital improvements
206206 hereinbefore described;
207207 9. Sales of tangible persona l property or services to the
208208 council organizations or similar state supervisor y organizations of
209209 the Boy Scouts of America, Girl Scouts of U .S.A. and Camp Fire USA;
210210 10. Sale of tangible personal propert y or services to any
211211 county, municipality, rural wat er district, public school district,
212212 city-county library system, the instituti ons of The Oklahoma State
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239239 System of Higher Education, the Gran d River Dam Authority, the
240240 Northeast Oklahoma Public Facilities Authority, the Oklahoma
241241 Municipal Power Authority, C ity of Tulsa-Rogers County Port
242242 Authority, Muskogee City -County Port Authority , the Oklahoma
243243 Department of Veterans Affairs, the Broken Bow Economic Development
244244 Authority, Ardmore Development Authority, D urant Industrial
245245 Authority, Oklahoma Ordnance Works Authority, Central Oklahoma
246246 Master Conservancy District, Arbuckle Master Conse rvancy District,
247247 Fort Cobb Master Conservancy District, Foss R eservoir Master
248248 Conservancy District, Mountain Park Master Conse rvancy District,
249249 Waurika Lake Master Conservancy Dis trict and the Office of
250250 Management and Enterprise Services only when carrying out a public
251251 construction contract on behalf of the Oklahoma D epartment of
252252 Veterans Affairs, and effective July 1, 2022, the U niversity
253253 Hospitals Trust, or to any person with who m any of the above-named
254254 subdivisions or agencies of this state has duly enter ed into a
255255 public contract pursuant to law, necessary for carry ing out such
256256 public contract or to any subcontractor to such a p ublic contract.
257257 Any person making purchases on beha lf of such subdivision or agency
258258 of this state shall certify, in writing, on t he copy of the invoice
259259 or sales ticket to be retained by the v endor that the purchases are
260260 made for and on behalf of such subd ivision or agency of this state
261261 and set out the name of such public subdivision or agency. Any
262262 person who wrongfully or erroneous ly certifies that purchases are
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289289 for any of the above -named subdivisions or agencies of this state or
290290 who otherwise violates th is section shall be guilty of a misdemeanor
291291 and upon conviction thereof shall be fined an amount equal to double
292292 the amount of sales tax involved or incarcerated for not more than
293293 sixty (60) days or both;
294294 11. Sales of tangible personal property or service s to private
295295 institutions of higher education and pr ivate elementary and
296296 secondary institutions of education accredited by the St ate
297297 Department of Education or registered by the State Board o f
298298 Education for purposes of participating in federal programs or
299299 accredited as defined by the Oklahoma State Regents for Higher
300300 Education which are exempt from taxation pursuant to the provision s
301301 of the Internal Revenue Code, 26 U.S.C., Section 501(c)(3) i ncluding
302302 materials, supplies and equipment used in the constructi on and
303303 improvement of buildings and other structures owned by the
304304 institutions and operated for educational purposes.
305305 Any person, firm, agency or entity making purchases on behalf of
306306 any institution, age ncy or subdivision in this state, shall certify
307307 in writing, on the copy of the invoice or sales ticket th e nature of
308308 the purchases, and violation of this paragraph shall be a
309309 misdemeanor as set forth in paragraph 10 of this section;
310310 12. Tuition and educat ional fees paid to private institutions
311311 of higher education and private elementary and secondary
312312 institutions of education accredited by the State Department of
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339339 Education or registered by the State Board of Education for purposes
340340 of participating in federa l programs or accredited as defined by the
341341 Oklahoma State Regents for Higher Education which are exempt f rom
342342 taxation pursuant to the provisions of the Internal Revenue Code, 26
343343 U.S.C., Section 501(c)(3);
344344 13. a. Sales of tangible personal property made by:
345345 (1) a public school,
346346 (2) a private school offering i nstruction for grade
347347 levels kindergarten through twe lfth grade,
348348 (3) a public school district,
349349 (4) a public or private scho ol board,
350350 (5) a public or private school student group or
351351 organization,
352352 (6) a parent-teacher association or organization
353353 other than as specified in subparagraph b of this
354354 paragraph, or
355355 (7) public or private school personnel for purposes
356356 of raising funds for the benefit of a public or
357357 private school, public school district, public or
358358 private school board or public or private school
359359 student group or organization, or
360360 b. Sales of tangible per sonal property made by or to
361361 nonprofit parent-teacher associations or organizations
362362 exempt from taxation pursuant to the provisions of the
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389389 Internal Revenue Code, 26 U.S.C., Section 501(c)(3),
390390 nonprofit local public or private school foundations
391391 which solicit money or property in the name of any
392392 public or private school o r public school district.
393393 The exemption provided by this paragraph for sales made by a
394394 public or private school shall be limited to those public or private
395395 schools accredited by the State De partment of Education or
396396 registered by the State Board of Educati on for purposes of
397397 participating in federal programs. Sale of tangible personal
398398 property in this paragraph shall include sale of adm ission tickets
399399 and concessions at athletic events;
400400 14. Sales of tangible personal property by:
401401 a. local 4-H clubs,
402402 b. county, regional or state 4-H councils,
403403 c. county, regional or state 4 -H committees,
404404 d. 4-H leader associations,
405405 e. county, regional or state 4-H foundations, and
406406 f. authorized 4-H camps and training centers.
407407 The exemption provided by this paragraph sh all be limited to
408408 sales for the purpose of raising funds for the benefit of such
409409 organizations. Sale of tangible personal property e xempted by this
410410 paragraph shall include sale of admission tickets;
411411 15. The first Seventy-five Thousand Dollars ($75,000.0 0) each
412412 year from sale of tickets and concessions at athletic events by each
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439439 organization exempt from taxation pursuant to the provis ions of the
440440 Internal Revenue Code, 26 U.S.C., Section 501(c)(4);
441441 16. Sales of tangible personal property or services to a ny
442442 person with whom the Oklahoma Touri sm and Recreation Department has
443443 entered into a public con tract and which is necessary for carr ying
444444 out such contract to assist the Department in the development a nd
445445 production of advertising, promotion, publicity and public relations
446446 programs;
447447 17. Sales of tangible personal property or services to fire
448448 departments organized pursuant to Section 59 2 of Title 18 of the
449449 Oklahoma Statutes which items are to be used for the purposes of the
450450 fire department. Any person maki ng purchases on behalf of any such
451451 fire department shall certify, in writing, on the copy of the
452452 invoice or sales ticket to be retain ed by the vendor that the
453453 purchases are made for and on behalf of suc h fire department and set
454454 out the name of such fire de partment. Any person who wrongfully or
455455 erroneously certifies that the purchases are for any such fire
456456 department or who otherwise vi olates the provisions of this section
457457 shall be deemed guilty of a mis demeanor and upon conviction thereof,
458458 shall be fined an amount equal to double the amount of sales tax
459459 involved or incarcerated for not more than sixty (60) days, or both;
460460 18. Complimentary or free tickets for admission to places of
461461 amusement, sports, ent ertainment, exhibition, display or other
462462 recreational events or activities which are issued t hrough a box
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489489 office or other entity which is operated by a state institution of
490490 higher education with institutional employees or by a municipality
491491 with municipal employees;
492492 19. The first Fifteen Thousand Dollars ($15,000.00) each year
493493 from sales of tangib le personal property by fire departments
494494 organized pursuant to Titles 11, 18, or 19 of the Oklahoma Statutes
495495 for the purposes of raising funds for the benefit of t he fire
496496 department. Fire departments sell ing tangible personal property for
497497 the purposes of raising funds shall be limited to no more than six
498498 (6) days each year to raise such funds in order to receive t he
499499 exemption granted by this paragraph;
500500 20. Sales of tangible personal property or services to any Boys
501501 & Girls Clubs of America affiliate in th is state which is not
502502 affiliated with the Salvation Army a nd which is exempt from taxation
503503 pursuant to the prov isions of the Internal Revenue Code, 26 U.S.C.,
504504 Section 501(c)(3);
505505 21. Sales of tangible pe rsonal property or services to any
506506 organization, which takes court-adjudicated juveniles for purposes
507507 of rehabilitation, and which is exempt from taxation pursuant to the
508508 provisions of the Internal Revenue Code, 26 U .S.C., Section
509509 501(c)(3), provided that at least fifty percent (50%) of the
510510 juveniles served by such organization are court adjudicated and the
511511 organization receives state funds in an amount less than ten percent
512512 (10%) of the annual budget of the organizat ion;
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539539 22. Sales of tangible personal pr operty or services to:
540540 a. any health center as defined in Section 254b of Title
541541 42 of the United States Code,
542542 b. any clinic receiving disbursements of state monies
543543 from the Indigent Health Care Revolving Fund pursuant
544544 to the provisions of Section 66 of T itle 56 of the
545545 Oklahoma Statutes,
546546 c. any community-based health center which meets all of
547547 the following criteria:
548548 (1) provides primary care services at no cost to the
549549 recipient, and
550550 (2) is exempt from taxation pursuant to the
551551 provisions of Section 501(c )(3) of the Internal
552552 Revenue Code, 26 U.S.C., Section 501(c )(3), and
553553 d. any community mental health center as defined in
554554 Section 3-302 of Title 43A of the Oklahoma Statut es;
555555 23. Dues or fees including free or complimentar y dues or fees
556556 which have a value equivalent to the charge that could have
557557 otherwise been made, to YMCAs, YWCAs or municipally owned recreation
558558 centers for the use of facilities and programs;
559559 24. The first Fifteen Thousand Dollars ($15,000.00) each year
560560 from sales of tangible personal property o r services to or by a
561561 cultural organization establis hed to sponsor and promote
562562 educational, charitable and cul tural events for disadvantaged
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589589 children, and which or ganization is exempt from taxation pursuant to
590590 the provisions of the Internal Revenue Code, 2 6 U.S.C., Section
591591 501(c)(3);
592592 25. Sales of tangible personal property or services to museums
593593 or other entities which have been accredited by the American
594594 Association of Museums. Any person making purchases on behal f of
595595 any such museum or other entity sha ll certify, in writing, on the
596596 copy of the invoice or sales ticket to be retained by the vendor
597597 that the purchases are made for and on behalf of such museum or
598598 other entity and set out the name of such museum or othe r entity.
599599 Any person who wrongfully or erroneously certifies that the
600600 purchases are for any such museum or other entity or who otherwise
601601 violates the provisions of this paragraph shall be deemed guilty o f
602602 a misdemeanor and, upon conviction thereof, shall be fined an amount
603603 equal to double the a mount of sales tax involved or incarcerated for
604604 not more than sixty (60) days, or by both such fine and
605605 incarceration;
606606 26. Sales of tickets for admission by any mu seum accredited by
607607 the American Association of Museu ms. In order to be eligible for
608608 the exemption provided by this paragraph, an amount equivale nt to
609609 the amount of the tax which would otherwise be requi red to be
610610 collected pursuant to the provisions of Sec tion 1350 et seq. of this
611611 title shall be separately stated on the admission ticket and shal l
612612 be collected and used for the sole purpose of servic ing or aiding in
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639639 the servicing of debt incurred by the mus eum to effect the
640640 construction, enlarging or renovati on of any facility to be used for
641641 entertainment, edification or cultural cultivation to whi ch entry is
642642 gained with a paid admission ticket;
643643 27. Sales of tangible personal property or services occurring
644644 on or after June 1, 1995, to children 's homes which are supported or
645645 sponsored by one or more churches, m embers of which serve as
646646 trustees of the home;
647647 28. Sales of tangible personal property or se rvices to the
648648 organization known as the Disabled American Veterans, Department of
649649 Oklahoma, Inc., and subordina te chapters thereof;
650650 29. Sales of tangible personal property or services to youth
651651 camps which are supported or sponsored by one or more churches ,
652652 members of which serve as trustees of the organization;
653653 30. a. Until July 1, 2022, transfer of tangible perso nal
654654 property made pursuant to Section 3226 of Title 63 of
655655 the Oklahoma Statutes by the University Hospitals
656656 Trust, and
657657 b. Effective July 1, 2022, transfer of tangible personal
658658 property or services to or by:
659659 (1) the University Hospitals Trust created pursua nt
660660 to Section 3224 of Title 63 of the Oklahoma
661661 Statutes, or
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688688 (2) nonprofit entities which are exempt from taxation
689689 pursuant to the provisions of t he Internal
690690 Revenue Code of the United States, 26 U.S.C.,
691691 Section 501(c)(3), which have entered into a
692692 joint operating agreement with the University
693693 Hospitals Trust;
694694 31. Sales of tangible personal property or services to a
695695 municipality, county or school d istrict pursuant to a lease or
696696 lease-purchase agreement ex ecuted between the vendor and a
697697 municipality, county or school district. A copy of the lease or
698698 lease-purchase agreement shall be retained by the vendor;
699699 32. Sales of tangible personal property or services to any
700700 spaceport user, as defined in the Oklahom a Space Industry
701701 Development Act;
702702 33. The sale, use, storage, consumption or distribution in this
703703 state, whether by the importer, exporter or another person, of any
704704 satellite or any associated laun ch vehicle including components of,
705705 and parts and motors f or, any such satellite or launch vehicle,
706706 imported or caused to be imported into this state for the pur pose of
707707 export by means of launching into space. This exemption provided by
708708 this paragraph shall not be affected by:
709709 a. the destruction in whole or in p art of the satellite
710710 or launch vehicle,
711711 b. the failure of a launch to occur or be successful, or
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738738 c. the absence of any transfer or title to, or possession
739739 of, the satellite or launch vehicle after l aunch;
740740 34. The sale, lease, use, storage, consumption or distribution
741741 in this state of any space facilit y, space propulsion system or
742742 space vehicle, satellite o r station of any kind possessing space
743743 flight capacity including components thereof;
744744 35. The sale, lease, use, storage, consumption or distribution
745745 in this state of tangible personal property, place d on or used
746746 aboard any space facility, space propulsion system or space vehicle,
747747 satellite, or station possessing space flight capacity, which is
748748 launched into space, irrespective of whether such tangible prop erty
749749 is returned to this state for subsequent use, storage, or
750750 consumption in any manner;
751751 36. The sale, lease, use, storage, consumption or distribution
752752 in this state of tangible personal property meeting the definition
753753 of "section 38 property" as defined in Sections 48(a)(1)(A) and
754754 (B)(i) of the Internal Revenue Code of 1986, that is an integral
755755 part of and used primarily in support of space flight; however,
756756 section 38 property used in support of s pace flight shall not
757757 include general office equipment, an y boat, mobile home, motor
758758 vehicle or other vehicle of a class or type required to be
759759 registered, licensed, titled or documented in this state or by the
760760 United States government, or any other proper ty not specifically
761761 suited to supporting space activity. The term "in support of space
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788788 flight", for purposes of this paragraph, means the altering,
789789 monitoring, controlling, regulating, adjusting, servicing or
790790 repairing of any space facility, space propuls ion systems or space
791791 vehicle, satellite or station possess ing space flight capacity
792792 including the components thereof;
793793 37. The purchase or lease of machinery and equipment for use at
794794 a fixed location in this state, which is used exclusively in the
795795 manufacturing, processing, compounding or producing of any space
796796 facility, space propulsion system or space ve hicle, satellite or
797797 station of any kind possessing space fl ight capacity. Provided, the
798798 exemption provided for in this paragraph shall not be allowed unl ess
799799 the purchaser or lessee signs an affidavit stating tha t the item or
800800 items to be exempted are for t he exclusive use designated herein.
801801 Any person furnishing a false affidavit to the vendor for the
802802 purpose of evading payment of any tax imposed by Sectio n 1354 of
803803 this title shall be subject to the penalties pro vided by law. As
804804 used in this paragraph, "machinery and equipment" means "section 38
805805 property" as defined in Sections 48(a)(1)(A) and (B)(i) of the
806806 Internal Revenue Code of 1986, which is used as a n integral part of
807807 the manufacturing, processing, compound ing or producing of items of
808808 tangible personal property. Such term includes parts and
809809 accessories only to the extent that the exemption thereof is
810810 consistent with the provisions of this paragraph;
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837837 38. The amount of a surcharge or any other amount which i s
838838 separately stated on an admission ticket which is imposed, collected
839839 and used for the sole purpose of constructing, remodeling or
840840 enlarging facilities of a public trust having a municipality or
841841 county as its sole beneficiary;
842842 39. Sales of tangible perso nal property or services which are
843843 directly used in or for the benefit of a state park in this state,
844844 which are made to an organization which is exempt from taxation
845845 pursuant to the provisions of th e Internal Revenue Code, 26 U.S.C.,
846846 Section 501(c)(3) and which is organized primarily for the purpo se
847847 of supporting one or more state parks located in this stat e;
848848 40. The sale, lease or use of parking privileges by an
849849 institution of The Oklahoma State Sy stem of Higher Education;
850850 41. Sales of tangible personal property or services for use on
851851 campus or school construction projects for the benefit of
852852 institutions of The Oklahoma State System of Higher Education,
853853 private institutions of higher education accr edited by the Oklahoma
854854 State Regents for Higher Education or any public school or school
855855 district when such projects are financed by or through the use of
856856 nonprofit entities which are exempt from taxation pursuant to the
857857 provisions of the Internal Revenue Code, 26 U.S.C., Section
858858 501(c)(3);
859859 42. Sales of tangible personal property or services by an
860860 organization which is exempt from taxation pursuant to the
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887887 provisions of the Internal Revenue Code, 26 U.S.C., Section
888888 501(c)(3), in the course of conducting a n ational championship
889889 sports event, but on ly if all or a portion of the payment in
890890 exchange therefor would quali fy as the receipt of a qualified
891891 sponsorship payment described in Internal Revenue Code, 26 U.S.C.,
892892 Section 513(i). Sales exempted pursuant to t his paragraph shall be
893893 exempt from all Oklahoma sales, use, excise and gross receipts
894894 taxes;
895895 43. Sales of tangible personal property or services to or by an
896896 organization which:
897897 a. is exempt from taxation pursuant to the provisions of
898898 the Internal Revenue Code, 26 U.S.C., Section
899899 501(c)(3),
900900 b. is affiliated with a comprehensive university within
901901 The Oklahoma State System of Higher Education, and
902902 c. has been organized primarily for the purpose of
903903 providing education and teacher training and
904904 conducting events relating to robotics;
905905 44. The first Fifteen Thousand Dol lars ($15,000.00) each year
906906 from sales of tangible pe rsonal property to or by youth athletic
907907 teams which are part of an athletic organization exempt from
908908 taxation pursuant to the provisions of the I nternal Revenue Code, 26
909909 U.S.C., Section 501(c)(4), for th e purposes of raising funds for the
910910 benefit of the team;
911911
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937937 45. Sales of tickets for admission to a colle giate athletic
938938 event that is held in a facility owned or operated by a municipality
939939 or a public trust of which the municipality is the sole beneficiary
940940 and that actually determines or is part of a tournamen t or
941941 tournament process for determining a conferen ce tournament
942942 championship, a conference championship, or a national championship;
943943 46. Sales of tangible personal property or se rvices to or by an
944944 organization which is exempt from taxation pursuant to the
945945 provisions of the Internal Revenue Code, 26 U.S.C ., Section
946946 501(c)(3) and is operating the Oklahoma City National Memorial and
947947 Museum, an affiliate of the National Park System;
948948 47. Sales of tangible pe rsonal property or services to
949949 organizations which ar e exempt from federal taxation pursuant to the
950950 provisions of Section 501(c)(3) of the Internal Revenue Code, 26
951951 U.S.C., Section 501(c)(3), the me mberships of which are limited to
952952 honorably discharged vet erans, and which furnish financial support
953953 to area veterans' organizations to be used for the purpose o f
954954 constructing a memorial or museum;
955955 48. Sales of tangible personal property or services on or after
956956 January 1, 2003, to an or ganization which is exempt from taxation
957957 pursuant to the provisions of the Inte rnal Revenue Code, 26 U.S.C.,
958958 Section 501(c)(3) th at is expending monies received from a private
959959 foundation grant in conjunction with expenditure s of local sales tax
960960 revenue to construct a local public l ibrary;
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987987 49. Sales of tangible personal property or s ervices to a state
988988 that borders this state or any political subdivision of that state,
989989 but only to the extent that the other state or political s ubdivision
990990 exempts or does not impose a tax on similar sal es of items to this
991991 state or a political subdivision of this state;
992992 50. Effective July 1, 2005, sales of tangible personal property
993993 or services to the Career Technology Student Organizations under the
994994 direction and supervision of the Oklahoma Department o f Career and
995995 Technology Education;
996996 51. Sales of tangible personal property to a public trust
997997 having either a single city, town or county or multiple cities,
998998 towns or counties or combination thereof as beneficiary or
999999 beneficiaries or a nonprofit organizati on which is exempt from
10001000 taxation pursuant to the prov isions of the Internal Revenue Code, 26
10011001 U.S.C., Section 501(c)(3) for the purpose of constructing
10021002 improvements to or expanding a hospital or nurs ing home owned and
10031003 operated by any such public trust or no nprofit entity prior to July
10041004 1, 2008, in counties wit h a population of less than one hundred
10051005 thousand (100,000) persons, according to the most recent Federal
10061006 Decennial Census. As used in this parag raph, "constructing
10071007 improvements to or expanding" shall not mean any expense for routine
10081008 maintenance or general repairs and shall require a project cost of
10091009 at least One Hundred Thousand Dollars ($100,000.00). For purposes
10101010 of this paragraph, sales made to a contractor or subcontractor that
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10371037 enters into a contractu al relationship with a public trust or
10381038 nonprofit entity as described by this paragraph shall be conside red
10391039 sales made to the public trust or nonprofit entity. The exemption
10401040 authorized by this parag raph shall be administered in the form of a
10411041 refund from the sales tax revenues apportioned pursuant to Section
10421042 1353 of this title and the vendor shall be require d to collect the
10431043 sales tax otherwise applicable to the transaction. The purchaser
10441044 may apply for a refund of the sales tax p aid in the manner
10451045 prescribed by this paragraph. Within thirty (30) days after the end
10461046 of each fiscal year, any purchaser that is en titled to make
10471047 application for a refund based upon the exempt treatment authorized
10481048 by this paragraph may file an application for refund of the sales
10491049 taxes paid during such preceding fiscal year. The Tax Co mmission
10501050 shall prescribe a form for purposes of ma king the application for
10511051 refund. The Tax Commission shall determine whether or not the total
10521052 amount of sales tax exemptions claimed by all purchasers is equal to
10531053 or less than Six Hundred Fifty Thousand Dol lars ($650,000.00). If
10541054 such claims are less than or equal to that amount, the Tax
10551055 Commission shall make refunds to the purchasers in the full am ount
10561056 of the documented and ve rified sales tax amounts. If such claims by
10571057 all purchasers are in excess of Six H undred Fifty Thousand Dollars
10581058 ($650,000.00), the T ax Commission shall determine the amount of each
10591059 purchaser's claim, the total amount of all cla ims by all purchasers,
10601060 and the percentage each purchaser 's claim amount bears to the total.
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10871087 The resulting percentage determined for each purchaser shall be
10881088 multiplied by Six Hundred Fifty Thousand Dollars ($650,000.00) to
10891089 determine the amount of refundabl e sales tax to be paid to eac h
10901090 purchaser. The pro rata re fund amount shall be the only method to
10911091 recover sales taxes paid during the preceding fiscal year and n o
10921092 balance of any sales taxes paid on a pro rata basis shall be the
10931093 subject of any subsequent re fund claim pursuant to this p aragraph;
10941094 52. Effective July 1, 2006, sales of tangible personal property
10951095 or services to any organization which assists, trains, ed ucates, and
10961096 provides housing for physically and mentally handicapped persons and
10971097 which is exempt from taxation pursuant to the provisions of the
10981098 Internal Revenue Code, 26 U.S.C., Section 501(c)(3) and that
10991099 receives at least eighty-five percent (85%) of its annual budget
11001100 from state or federal funds. In order to receive the benefit of the
11011101 exemption authorized by this paragraph, the taxpayer shall be
11021102 required to make payment of the applicable sales tax at the time of
11031103 sale to the vendor in the manner otherwise required by law.
11041104 Notwithstanding any other provision of the Oklahoma Uniform Tax
11051105 Procedure Code to the contrary, the taxpayer shall be authorized to
11061106 file a claim for refund of sales taxes paid that qualif y for the
11071107 exemption authorized by this paragraph f or a period of one (1) year
11081108 after the date of the sale transaction. The taxpayer shall be
11091109 required to provide documentation as may be prescribed by the
11101110 Oklahoma Tax Commission in support of the refund clai m. The total
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11371137 amount of sales tax qualifying for e xempt treatment pursuant to this
11381138 paragraph shall not exceed One Hundred Seventy -five Thousand Dollars
11391139 ($175,000.00) each fiscal year. Claims for refund shall be
11401140 processed in the order in which such claims are received by the
11411141 Oklahoma Tax Commission. If a claim otherwise timely filed exceeds
11421142 the total amount of refunds payable for a fiscal year, su ch claim
11431143 shall be barred;
11441144 53. The first Two Thousand Doll ars ($2,000.00) each year of
11451145 sales of tangible person al property or services to, by, or for the
11461146 benefit of a qualified neighborhood watch organization that is
11471147 endorsed or supported by or working dir ectly with a law enforcement
11481148 agency with jurisdiction in t he area in which the neighborhood watch
11491149 organization is located. As used in this paragraph, "qualified
11501150 neighborhood watch organization" means an organization that is a
11511151 not-for-profit corporation un der the laws of the State of Oklahoma
11521152 that was created to help prevent criminal activity in an area
11531153 through community involvement and interaction with local law
11541154 enforcement and which is one of the first two thousand organizations
11551155 which makes application to the Oklahoma Tax Commission for the
11561156 exemption after March 29, 2006;
11571157 54. Sales of tangible personal property t o a nonprofit
11581158 organization, exempt from taxation p ursuant to the provisions of the
11591159 Internal Revenue Code, 26 U.S.C., Section 501(c)(3), organized
11601160 primarily for the purpose of providing services to homele ss persons
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11871187 during the day and located in a metropolit an area with a population
11881188 in excess of five hundre d thousand (500,000) persons according to
11891189 the latest Federal Decennial Census. The exemption a uthorized by
11901190 this paragraph shall be applicable to sales o f tangible personal
11911191 property to a qualified entity oc curring on or after January 1,
11921192 2005;
11931193 55. Sales of tangible personal property or services to or by an
11941194 organization which is exempt from taxation pursuant to the
11951195 provisions of the Internal Revenue Code, 2 6 U.S.C., Section
11961196 501(c)(3) for events the principal purpose of which is to provide
11971197 funding for the preservation of wetlands and habitat for wild ducks;
11981198 56. Sales of tangible personal property or s ervices to or by an
11991199 organization which is exempt from taxa tion pursuant to the
12001200 provisions of the Internal Reven ue Code, 26 U.S.C., Section
12011201 501(c)(3) for events t he principal purpose of which is to provide
12021202 funding for the preservation and conservation of wi ld turkeys;
12031203 57. Sales of tangible personal property or se rvices to an
12041204 organization which:
12051205 a. is exempt from taxation pursuant to the provisions of
12061206 the Internal Revenue Code, 26 U.S.C., Section
12071207 501(c)(3), and
12081208 b. is part of a network of community -based, autonomous
12091209 member organizations that meets the following
12101210 criteria:
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12371237 (1) serves people with workplace disadvantages and
12381238 disabilities by providing job training and
12391239 employment services, as well as job placement
12401240 opportunities and post -employment support,
12411241 (2) has locations in the United States and at least
12421242 twenty other countries,
12431243 (3) collects donated clothing and household goods to
12441244 sell in retail stores and provides contract labor
12451245 services to business and government, and
12461246 (4) provides documentation to the Oklahoma Ta x
12471247 Commission that over seventy -five percent (75%)
12481248 of its revenues are channeled into employment,
12491249 job training and placement programs and other
12501250 critical community services;
12511251 58. Sales of tickets made on or after September 21, 2005, and
12521252 complimentary or free tickets for admission issued on or after
12531253 September 21, 2005, which have a value equivalent to the charge that
12541254 would have otherwise been made, for admiss ion to a professional
12551255 athletic event in which a team in the National Basketball
12561256 Association is a partic ipant, which is held in a facility owned or
12571257 operated by a municipality, a county or a public trust of which a
12581258 municipality or a county is the sole benefi ciary, and sales of
12591259 tickets made on or after July 1, 2007, and complimentary or free
12601260 tickets for admission issued on or after July 1, 2007, which have a
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12871287 value equivalent to the charge that would have otherwise been made,
12881288 for admission to a professional ath letic event in which a team in
12891289 the National Hockey League is a participant, which is held in a
12901290 facility owned or operated by a municipality, a county or a public
12911291 trust of which a municipality or a county is the sol e beneficiary;
12921292 59. Sales of tickets for admission and complimentary or free
12931293 tickets for admission which have a value equivalent to the charge
12941294 that would have otherwise been made to a professional sporti ng event
12951295 involving ice hockey, baseball, basketball, football or arena
12961296 football, or soccer. A s used in this paragraph, "professional
12971297 sporting event" means an organized athletic competition between
12981298 teams that are members of an organized league or associati on with
12991299 centralized management, other than a national league or national
13001300 association, that imp oses requirements for participation in the
13011301 league upon the teams, the individual athletes or both, and w hich
13021302 uses a salary structure to compensate the athletes;
13031303 60. Sales of tickets for admission to an annual event sponsored
13041304 by an educational and charita ble organization of women which is
13051305 exempt from taxation pursuant to the provisions of the Internal
13061306 Revenue Code, 26 U.S.C., Section 501(c)(3) and has as its missio n
13071307 promoting volunteerism, developing the potential of women and
13081308 improving the community throu gh the effective action and leadership
13091309 of trained volunteers;
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13361336 61. Sales of tangible personal property or services to an
13371337 organization, which is exempt from taxatio n pursuant to the
13381338 provisions of the Internal Revenue Code, 26 U.S.C., Section
13391339 501(c)(3), and which is itself a member of an organization which is
13401340 exempt from taxation pursuant to the provisions of t he Internal
13411341 Revenue Code, 26 U.S.C., Section 501(c)(3), if the membership
13421342 organization is primarily engaged in advancing the purposes of its
13431343 member organizations through fundraising, public awareness or other
13441344 efforts for the benefit of its member organizat ions, and if the
13451345 member organization is primarily engaged either in providing
13461346 educational services and programs concerning health-related diseases
13471347 and conditions to individuals suffering from such health -related
13481348 diseases and conditions or their caregivers and family members or
13491349 support to such individuals, or in h ealth-related research as to
13501350 such diseases and condit ions, or both. In order to qualify for the
13511351 exemption authorized by this paragraph, the member nonprofit
13521352 organization shall be required to provid e proof to the Oklahoma Tax
13531353 Commission of its membership s tatus in the membership organization;
13541354 62. Sales of tangible personal property or services to or by an
13551355 organization which is part of a national volunteer women 's service
13561356 organization dedicated to pr omoting patriotism, preserving American
13571357 history and securing better education for children and which has at
13581358 least 168,000 members in 3,000 chapters across the United States;
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13851385 63. Sales of tangible personal property or services to or by a
13861386 YWCA or YMCA organization which is part of a national nonprofit
13871387 community service organization working to meet the health and soc ial
13881388 service needs of its members across the United States;
13891389 64. Sales of tangible personal property or services to or by a
13901390 veteran's organization which is exempt from taxation pursuant to the
13911391 provisions of the Internal Revenue Code, 26 U.S.C., Section
13921392 501(c)(19) and which is known as the Veterans of Foreign Wars of the
13931393 United States, Oklahoma Chapters;
13941394 65. Sales of boxes of food by a church or by an organization,
13951395 which is exempt from taxation pursuant to the provisions of the
13961396 Internal Revenue Code, 26 U.S. C., Section 501(c)(3). To qualify
13971397 under the provisions of this paragraph, the organization must be
13981398 organized for the primary purpose of feeding needy individuals or to
13991399 encourage volunteer service by req uiring such service in order to
14001400 purchase food. These boxes shall only contain edible staple food
14011401 items;
14021402 66. Sales of tangible personal property or services to any
14031403 person with whom a church has dul y entered into a construction
14041404 contract, necessary for carr ying out such contract or to any
14051405 subcontractor to suc h a construction contract;
14061406 67. Sales of tangible personal property or services used
14071407 exclusively for charitable or educational purposes, to or by an
14081408 organization which:
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14351435 a. is exempt from taxation pursuan t to the provisions of
14361436 the Internal Revenue Code, 26 U.S.C., Section
14371437 501(c)(3),
14381438 b. has filed a Not-for-Profit Certificate of
14391439 Incorporation in this state, and
14401440 c. is organized for the purpose of:
14411441 (1) providing training and education to
14421442 developmentally disabl ed individuals,
14431443 (2) educating the community about the rights,
14441444 abilities and strengths of developmentally
14451445 disabled individuals, and
14461446 (3) promoting unity among developmentally disabled
14471447 individuals in their community and geographic
14481448 area;
14491449 68. Sales of tangible personal property or servic es to any
14501450 organization which is a shelter for abused, neglected, or abandoned
14511451 children and which is exempt from taxation pursuant to the
14521452 provisions of the Internal Revenu e Code, 26 U.S.C., Section
14531453 501(c)(3); provided, until July 1, 2008, such exemption sha ll apply
14541454 only to eligible shelters for children from birth to age twelve (12)
14551455 and after July 1, 2008, such exemption shall apply to eligible
14561456 shelters for children from bi rth to age eighteen (18);
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14831483 69. Sales of tangible personal property or services to a c hild
14841484 care center which is licensed pursuant to the Oklahoma Child Care
14851485 Facilities Licensing Act and which:
14861486 a. possesses a 3-star rating from the Department of Human
14871487 Services Reaching for the Stars Program or a national
14881488 accreditation, and
14891489 b. allows on-site universal prekindergarten education to
14901490 be provided to four-year-old children through a
14911491 contractual agreement with any public school or school
14921492 district.
14931493 For the purposes of this paragraph, sales made to any person,
14941494 firm, agency or entity that has entered previously into a
14951495 contractual relationship with a child care center for construction
14961496 and improvement of buildings and other structures owned by the child
14971497 care center and operated for educational purposes shall be
14981498 considered sales made to a child care cent er. Any such person,
14991499 firm, agency or entity making purchases on behalf of a child care
15001500 center shall certify, in writing, on the copy of the invoice or
15011501 sales ticket the natur e of the purchase. Any such person, or person
15021502 acting on behalf of a firm, agency or entity making purchases on
15031503 behalf of a child care center in violation of this paragraph shall
15041504 be guilty of a misdemeanor and upon conviction thereof shall be
15051505 fined an amount equal to double the amount of sales tax involved or
15061506 incarcerated for not more t han sixty (60) days or both;
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15331533 70. a. Sales of tangible personal property to a service
15341534 organization of mothers who have children who are
15351535 serving or who have served in the milit ary, which
15361536 service organization is exempt from taxation pu rsuant
15371537 to the provisions of the Internal Revenue Code , 26
15381538 U.S.C., Section 501(c)(19) and which is known as the
15391539 Blue Star Mothers of America, Inc. The exemption
15401540 provided by this paragraph shall only apply to the
15411541 purchase of tangible personal property actua lly sent
15421542 to United States military personnel overseas who are
15431543 serving in a combat zone and not to any other tangible
15441544 personal property purchased by the organization.
15451545 Provided, this exemption shall not apply to any sales
15461546 tax levied by a city, town, county, or any other
15471547 jurisdiction in this state.
15481548 b. The exemption authorized by this paragraph shall be
15491549 administered in the form of a refund from the sales
15501550 tax revenues apportioned pursuant to Section 1353 of
15511551 this title, and the vendor shall be required to
15521552 collect the sales tax otherwise applicable to the
15531553 transaction. The purchaser may apply for a refund of
15541554 the state sales tax paid in the manner prescribed by
15551555 this paragraph. Within sixty (60) days after t he end
15561556 of each calendar quarter, any purchaser that is
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15831583 entitled to make application for a refund based upon
15841584 the exempt treatment authorized by this paragraph may
15851585 file an application for refund of the state sales
15861586 taxes paid during such preceding calendar qu arter.
15871587 The Tax Commission shall prescribe a form for purp oses
15881588 of making the application for refund.
15891589 c. A purchaser who applies for a refund pursuant to this
15901590 paragraph shall certify that the items were actually
15911591 sent to military personnel overseas in a comb at zone.
15921592 Any purchaser that applies for a refund for the
15931593 purchase of items that are not authorized for
15941594 exemption under this paragraph shall be subject to a
15951595 penalty in the amount of Five Hundred Dollars
15961596 ($500.00);
15971597 71. Sales of food and snack items to or b y an organization
15981598 which is exempt from taxation pursuant t o the provisions of the
15991599 Internal Revenue Code, 26 U.S .C., Section 501(c)(3), whose primary
16001600 and principal purpose is providing funding for scholarships in the
16011601 medical field;
16021602 72. Sales of tangible pe rsonal property or services for use
16031603 solely on construction projects for organizations which are exempt
16041604 from taxation pursuant to the provisions of the Internal Revenue
16051605 Code, 26 U.S.C., Section 501(c)(3) and whose purpose is providing
16061606 end-of-life care and access to hospice services to low -income
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16331633 individuals who live in a facility owned by the organization. The
16341634 exemption provided by this paragraph applies to sales to the
16351635 organization as well as to sales to any person with whom the
16361636 organization has duly enter ed into a construction contract,
16371637 necessary for carrying ou t such contract or to any subcontractor to
16381638 such a construction contract. Any person making purchases on behalf
16391639 of such organization shall certify, in writing, on the copy of the
16401640 invoice or sales ticket to be retained by the vendor that the
16411641 purchases are made for and on behalf of such organization and set
16421642 out the name of such organization. Any person who wrongfully or
16431643 erroneously certifies that purchases are for any of the above -named
16441644 organizations or who otherwise violates this section shall be guilty
16451645 of a misdemeanor and upon conviction thereof shall be fi ned an
16461646 amount equal to double the amount of sales tax involved or
16471647 incarcerated for not more than sixty (60) days or both;
16481648 73. Sales of tickets f or admission to events held by
16491649 organizations exempt from t axation pursuant to the provisions of the
16501650 Internal Revenue Code, 26 U.S.C., Section 501(c)(3) that are
16511651 organized for the purpose of supporting general hospitals licensed
16521652 by the State Department of H ealth;
16531653 74. Sales of tangible personal property or service s:
16541654 a. to a foundation which is exempt from taxation p ursuant
16551655 to the provisions of the Internal Revenue Code, 26
16561656 U.S.C., Section 501(c)(3) and which raises tax -
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16831683 deductible contributions in support of a wide range of
16841684 firearms-related public interest activitie s of the
16851685 National Rifle Association of America and ot her
16861686 organizations that defend and foster Second Amendment
16871687 rights, and
16881688 b. to or by a grassroots fundraising program for sales
16891689 related to events to raise funds for a foundation
16901690 meeting the qualifications o f subparagraph a of this
16911691 paragraph;
16921692 75. Sales by an organization or entity which is exempt from
16931693 taxation pursuant to the provisions of the Internal Revenue Code, 26
16941694 U.S.C., Section 501(c)(3) which are related to a fundraising event
16951695 sponsored by the organi zation or entity when the event does not
16961696 exceed any five (5) consecutive days and when the sales are no t in
16971697 the organization's or the entity's regular course of business.
16981698 Provided, the exemption pr ovided in this paragraph shall be limited
16991699 to tickets sold for admittance to the fundraising event and items
17001700 which were donated to the organization or entity for sale at the
17011701 event;
17021702 76. Effective November 1, 2017, sales of tangible personal
17031703 property or services to an organization which is exempt from
17041704 taxation pursuant to the provisions of the Internal Revenue Code, 26
17051705 U.S.C., Section 501(c)(3) and operates as a col laborative model
17061706 which connects community agencies in one location to serve
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17331733 individuals and families affected by violence and where victims have
17341734 access to services and advocacy at no cost to the victim;
17351735 77. Effective July 1, 2018, sales of tangible person al property
17361736 or services to or by an association which is exempt from taxation
17371737 pursuant to the provisions of the Internal Revenue Code, 26 U.S.C.,
17381738 Section 501(c)(19) and which is known as the National Guard
17391739 Association of Oklahoma;
17401740 78. Effective July 1, 20 18, sales of tangible personal property
17411741 or services to or by an association which is exempt fro m taxation
17421742 pursuant to the provisions of the Internal Reve nue Code, 26 U.S.C.,
17431743 Section 501(c)(4) and which is k nown as the Marine Corps League of
17441744 Oklahoma;
17451745 79. Sales of tangible personal property or services to the
17461746 American Legion, whether the purchase is made by the entity
17471747 chartered by the United States Congres s or is an entity organized
17481748 under the laws of this or another state pursuant to the authority of
17491749 the national American Legion organization;
17501750 80. Sales of tangible personal property or services to or by an
17511751 organization which is:
17521752 a. exempt from taxation purs uant to the provisions of the
17531753 Internal Revenue Code, 26 U.S.C., Section 501(c)(3),
17541754 b. verified with a letter from the MIT Fab Foundation as
17551755 an official member of the Fab Lab Network in
17561756 compliance with the Fab Charter, and
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17831783 c. able to provide documentation t hat its primary and
17841784 principal purpose is to provide c ommunity access to
17851785 advanced 21st century manufactu ring and digital
17861786 fabrication tools for science, technology,
17871787 engineering, art and math (STEAM) l earning skills,
17881788 developing inventions, creating and sustai ning
17891789 businesses and producing personalized products;
17901790 81. Effective November 1, 2021, sales of tangible personal
17911791 property or services used solely for construction and remodeling
17921792 projects to an organ ization which is exempt from taxation pursuant
17931793 to the provisions of the Internal Revenue Code, 26 U.S.C., Secti on
17941794 501(c)(3), and which meets the following requir ements:
17951795 a. its primary purpose is to construct or remodel and
17961796 sell affordable housing and provi de homeownership
17971797 education to residents of Oklahoma that h ave an income
17981798 that is below one hundred percent (100% ) of the Family
17991799 Median Income guidelines as define d by the U.S.
18001800 Department of Housing and Urban Development,
18011801 b. it conducts its activities in a m anner that serves
18021802 public or charitable purposes, rather th an commercial
18031803 purposes,
18041804 c. it receives funding and re venue and charges fees in a
18051805 manner that does not i ncentivize it or its employees
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18321832 to act other than in the best interests of its
18331833 clients, and
18341834 d. it compensates its employees in a manner that does not
18351835 incentivize employees to act other than in the best
18361836 interests of its clients;
18371837 82. Effective November 1, 20 21, sales of tangible personal
18381838 property or services to a nonprofit entity, organized pursuant t o
18391839 Oklahoma law before January 1, 2022, exempt from federal income
18401840 taxation pursuant to Section 501(c) of the Internal Revenue Code of
18411841 1986, as amended, the princ ipal functions of which are to provide
18421842 assistance to natural persons following a disaster, with program
18431843 emphasis on repair or restoration to single -family residential
18441844 dwellings or the construction of a re placement single-family
18451845 residential dwelling. As us ed in this paragraph, "disaster" means
18461846 damage to property with or without accompanying injury t o persons
18471847 from heavy rain, high winds, tornadic winds, dro ught, wildfire,
18481848 snow, ice, geologic disturbances, e xplosions, chemical accidents or
18491849 spills and other events causing damage to property on a large scale.
18501850 For purposes of this paragraph, an entity th at expended at least
18511851 seventy-five percent (75%) of its fun ds on the restoration to
18521852 single-family housing following a disaster including related general
18531853 and administrative expenses, shall be eligible for the exemption
18541854 authorized by this paragraph;
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18811881 83. Effective November 1, 2021, through December 31, 2024,
18821882 sales of tangible personal property or services to a mus eum that:
18831883 a. operates as a part of an organization wh ich is exempt
18841884 from taxation pursuant to the provisions of the
18851885 Internal Revenue Code, 26 U.S.C., Section 501(c)(3),
18861886 b. is not accredited by the American Al liance of Museums,
18871887 and
18881888 c. operates on an annua l budget of less than One Million
18891889 Dollars ($1,000,000.00 );
18901890 84. Until July 1, 2022, sales of tangible personal property or
18911891 services for use in a clinica l practice or medical facility operated
18921892 by an organization which is exempt from taxation pursuant t o the
18931893 provisions of the Internal Revenue Code of the Unit ed States, 26
18941894 U.S.C., Section 501(c)(3), and which has entered into a joint
18951895 operating agreement with the University Hospitals Trust created
18961896 pursuant to Section 3224 of Title 63 of the Oklahoma Statut es. The
18971897 exemption provided by this paragraph shall be li mited to the
18981898 purchase of tangible personal property and services for use in
18991899 clinical practices or me dical facilities acquired or leased by the
19001900 organization from the University Hospitals Authority, Un iversity
19011901 Hospitals Trust, or the University of Oklahoma o n or after June 1,
19021902 2021; and
19031903 85. Sales of tangible personal property or services to a
19041904 nonprofit entity, organized pursuant to Oklahoma law before January
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19311931 1, 2019, exempt from federal income taxation pursuant to Section
19321932 501(c) of the Internal Revenue Code of 1986, as amended, the
19331933 principal functions of which are to provide assistance to natural
19341934 persons following a disaster, with program emphasis on repair or
19351935 restoration to single-family residential dw ellings or the
19361936 construction of a replacement single -family residential dwelling.
19371937 For purposes of this paragraph, an entity operated exclusively for
19381938 charitable and educational purposes through the coordination of
19391939 volunteers for the disaster recovery of hom es (as derived from Part
19401940 III, Statement of Program Servic es, of Internal Revenue Service Form
19411941 990) and offers its services free of charge to disaster survivo rs
19421942 statewide who are low income with no or limited means o f recovery on
19431943 their own for the restorati on to single-family housing following a
19441944 disaster including related general and administrative expenses,
19451945 shall be eligible for the exemption authorized by thi s paragraph.
19461946 The exemption provided by this paragraph sha ll only be applicable to
19471947 sales made on or after the effective date of this act. As used in
19481948 this paragraph, "disaster" means damage to property with or without
19491949 accompanying injury to persons from he avy rain, high winds, tornadic
19501950 winds, drought, wildfire, s now, ice, geologic disturbances,
19511951 explosions, chemical accidents or spills and other events causing
19521952 damage to property on a large scale.
19531953 SECTION 2. This act shall become effective July 1, 2024.
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19801980 SECTION 3. It being immediately necessary for the preservation
19811981 of the public peace, health or safety, an emergency is hereby
19821982 declared to exist, by r eason whereof this act shall take effect and
19831983 be in full force from and after its passa ge and approval.
19841984
19851985 59-2-9115 AO 12/11/23