OK
Oklahoma House Bill HB2980

Oklahoma 2024 Regular Session

Oklahoma House Bill HB2980 Compare Versions

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2828 STATE OF OKLAHOMA
2929
3030 2nd Session of the 59th Legislature (2024)
3131
3232 HOUSE BILL 2980 By: Kane
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3838 AS INTRODUCED
3939
4040 An Act relating to revenue and taxation; amending 68
4141 O.S. 2021, Section 1356, as last amended by Section
4242 1, Chapter 394, O.S.L. 2022 (68 O. S. Supp. 2023,
4343 Section 1356), which relates to governmental and
4444 nonprofit sales tax exemptions; modifying sales tax
4545 exemption for homeless shelters to include all
4646 homeless shelters; modifying date; provi ding an
4747 effective date; and declaring an emergency .
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5656 BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
5757 SECTION 1. AMENDATORY 68 O.S. 2021, Section 1356, as
5858 last amended by Section 1, Chapter 394, O.S.L. 2022 (68 O.S. Supp.
5959 2023, Section 1356), is amended to read as follows:
6060 Section 1356. Exemptions - Governmental and nonprofit entities.
6161 There are hereby specifica lly exempted from the tax levied by
6262 Section 1350 et seq. of th is title:
6363 1. Sale of tangible personal property or se rvices to the United
6464 States government or to the State of Oklahoma, any political
6565 subdivision of this state or any agency of a political su bdivision
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9292 of this state; provided, all sales to contractors in connection with
9393 the performance of any contract with t he United States government,
9494 State of Oklahoma or any of its political subdivisions shall not be
9595 exempted from the tax levied by Section 13 50 et seq. of this title,
9696 except as hereinafter provided;
9797 2. Sales of property to agents appointed by or under contr act
9898 with agencies or instrumentalities of the United States government
9999 if ownership and possession of such property transfers immediately
100100 to the United States government;
101101 3. Sales of property to age nts appointed by or under contract
102102 with a political subdi vision of this state if the sale of such
103103 property is associated with the development of a qualified federal
104104 facility, as provided in the Oklahoma Federal Facilities Development
105105 Act, and if ownership and possession of such property transfers
106106 immediately to the political subdivision or the state;
107107 4. Sales made directly by county, district or state fair
108108 authorities of this state, upon the pr emises of the fair authority,
109109 for the sole benefit of the fair authority or sales of admission
110110 tickets to such fairs or fair events at any location in the state
111111 authorized by county, district or state fair authorities; provided,
112112 the exemption provided by t his paragraph for admission tickets to
113113 fair events shall apply only to any portion of the admission price
114114 that is retained by or distributed to the fair authority. As used
115115 in this paragraph, "fair event" shall be limited to an event held on
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142142 the premises of the fair authority in conjunction with and during
143143 the time period of a county, district or state fair;
144144 5. Sale of food in cafeterias or lunchrooms of elementary
145145 schools, high schools, colleges or universities which are operated
146146 primarily for teachers a nd pupils and are not operated primarily for
147147 the public or for profit;
148148 6. Dues paid to fraternal, religious, civic, char itable or
149149 educational societies or organizations by regular members thereof,
150150 provided, such societies or organizations operate under w hat is
151151 commonly termed the lodge plan or system, and provided such
152152 societies or organizations do not operate for a profit which inures
153153 to the benefit of any individual member or members thereof to the
154154 exclusion of other members and dues paid monthly or ann ually to
155155 privately owned scientific and educational libraries by members
156156 sharing the use of services rendered by such libr aries with students
157157 interested in the study of geology, petroleum engineering or related
158158 subjects;
159159 7. Sale of tangible personal prop erty or services to or by
160160 churches, except sales made in the c ourse of business for profit or
161161 savings, competing with other persons engaged in the same or a
162162 similar business or sale of tangible personal property or services
163163 by an organization exempt from f ederal income tax pursuant to
164164 Section 501(c)(3) of the Interna l Revenue Code of 1986, as amended,
165165 made on behalf of or at t he request of a church or churches if the
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192192 sale of such property is conducted not more than once each calendar
193193 year for a period not t o exceed three (3) days by the organization
194194 and proceeds from the sale of such property are used by the church
195195 or churches or by the organization for charitable purposes;
196196 8. The amount of proceeds received from the sale of admission
197197 tickets which is sepa rately stated on the ticket of admission for
198198 the repayment of money borrowed by any accredited state -supported
199199 college or university or any public trust of which a county in this
200200 state is the beneficiary, for the purpose of constructing or
201201 enlarging any facility to be used for the staging of an athletic
202202 event, a theatrical production, or any other form of entertainment,
203203 edification or cultural cultivation to which entry is gained with a
204204 paid admission ticket. Such facilities include, but are not limited
205205 to, athletic fields, athletic stadiums, field houses, amphitheat ers
206206 and theaters. To be eligible for this sales tax exemption , the
207207 amount separately stated on the admission ticket shall be a
208208 surcharge which is imposed, collected and used for the sole purpos e
209209 of servicing or aiding in the servicing of debt incurred by the
210210 college or university to effect the capital improvements
211211 hereinbefore described;
212212 9. Sales of tangible personal property or services to the
213213 council organizations or similar state supervisor y organizations of
214214 the Boy Scouts of America, Girl Scouts of U .S.A. and Camp Fire USA;
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241241 10. Sale of tangible personal propert y or services to any
242242 county, municipality, rural water district, public school district,
243243 city-county library system, the instituti ons of The Oklahoma State
244244 System of Higher Education, the Gran d River Dam Authority, the
245245 Northeast Oklahoma Public Facilities Authority, the Oklahoma
246246 Municipal Power Authority, City of Tulsa-Rogers County Port
247247 Authority, Muskogee City -County Port Authority , the Oklahoma
248248 Department of Veterans Affairs, the Broken Bow Economic Development
249249 Authority, Ardmore Development Authority, D urant Industrial
250250 Authority, Oklahoma Ordnance Works Authority, Central Oklahoma
251251 Master Conservancy District, Arbuckle Master Conse rvancy District,
252252 Fort Cobb Master Conservancy District, Foss R eservoir Master
253253 Conservancy District, Mountain Park Master Conse rvancy District,
254254 Waurika Lake Master Conservancy District and the Office of
255255 Management and Enterprise Services only when carrying out a public
256256 construction contract on behalf of the Oklahoma D epartment of
257257 Veterans Affairs, and effective July 1, 2022, the U niversity
258258 Hospitals Trust, or to any person with whom any of the above-named
259259 subdivisions or agencies of this state has duly enter ed into a
260260 public contract pursuant to law, necessary for carry ing out such
261261 public contract or to any subcontractor to such a p ublic contract.
262262 Any person making purchases on behalf of such subdivision or agency
263263 of this state shall certify, in writing, on t he copy of the invoice
264264 or sales ticket to be retained by the v endor that the purchases are
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291291 made for and on behalf of such subd ivision or agency of this state
292292 and set out the name of such public subdivision or agency. Any
293293 person who wrongfully or erroneous ly certifies that purchases are
294294 for any of the above -named subdivisions or agencies of this state or
295295 who otherwise violates th is section shall be guilty of a misdemeanor
296296 and upon conviction thereof shall be fined an amount equal to double
297297 the amount of sales tax involved or incarcerated for not more than
298298 sixty (60) days or both;
299299 11. Sales of tangible personal property or service s to private
300300 institutions of higher education and private elementary and
301301 secondary institutions of education accredited by the St ate
302302 Department of Education or registered by the State Board o f
303303 Education for purposes of participating in federal programs or
304304 accredited as defined by the Oklahoma State Regents for Higher
305305 Education which are exempt from taxation pursuant to the provision s
306306 of the Internal Revenue Code, 26 U.S.C., Section 501(c)(3) i ncluding
307307 materials, supplies and equipment used in the constructi on and
308308 improvement of buildings and other structures owned by the
309309 institutions and operated for educational purposes.
310310 Any person, firm, agency or entity making purchases on behalf of
311311 any institution, agency or subdivision in this state, shall certify
312312 in writing, on the copy of the invoice or sales ticket the nature of
313313 the purchases, and violation of this paragraph shall be a
314314 misdemeanor as set forth in paragraph 10 of this section;
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341341 12. Tuition and educational fees paid to private institutions
342342 of higher education and private elementary and secondary
343343 institutions of education accredited by the State Department of
344344 Education or registered by the State Board of Education for purposes
345345 of participating in federal programs or accredited as defined by the
346346 Oklahoma State Regents for Higher Education which are exempt from
347347 taxation pursuant to the provisions of the Internal Revenue Code, 26
348348 U.S.C., Section 501(c)(3);
349349 13. a. Sales of tangible personal property made by:
350350 (1) a public school,
351351 (2) a private school offering i nstruction for grade
352352 levels kindergarten through twelfth grade,
353353 (3) a public school district,
354354 (4) a public or private scho ol board,
355355 (5) a public or private school student group or
356356 organization,
357357 (6) a parent-teacher association or organization
358358 other than as specified in subparagraph b of this
359359 paragraph, or
360360 (7) public or private school personnel for purposes
361361 of raising funds for the benefit of a public or
362362 private school, public school district, public or
363363 private school board or public or private school
364364 student group or organization, or
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391391 b. Sales of tangible personal property made by or to
392392 nonprofit parent-teacher associations or organizations
393393 exempt from taxation pursuant to the provisions of the
394394 Internal Revenue Code, 26 U.S.C., Section 501(c)(3),
395395 nonprofit local public or private school foundations
396396 which solicit money or property in the name of any
397397 public or private school o r public school district.
398398 The exemption provided by this paragraph for sales made by a
399399 public or private school shall be limited to those public or private
400400 schools accredited by the State Department of Education or
401401 registered by the State Board of Educati on for purposes of
402402 participating in federal programs. Sale of tangible personal
403403 property in this paragraph shall include sale of adm ission tickets
404404 and concessions at athletic events;
405405 14. Sales of tangible personal property by:
406406 a. local 4-H clubs,
407407 b. county, regional or state 4-H councils,
408408 c. county, regional or state 4 -H committees,
409409 d. 4-H leader associations,
410410 e. county, regional or state 4-H foundations, and
411411 f. authorized 4-H camps and training centers.
412412 The exemption provided by this paragraph sh all be limited to
413413 sales for the purpose of raising funds for the benefit of such
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440440 organizations. Sale of tangible personal property e xempted by this
441441 paragraph shall include sale of admission tickets;
442442 15. The first Seventy-five Thousand Dollars ($75,000.0 0) each
443443 year from sale of tickets and concessions at athletic events by each
444444 organization exempt from taxation pursuant to the provis ions of the
445445 Internal Revenue Code, 26 U.S.C., Section 501(c)(4);
446446 16. Sales of tangible personal property or services to a ny
447447 person with whom the Oklahoma Tourism and Recreation Department has
448448 entered into a public contract and which is necessary for carr ying
449449 out such contract to assist the Department in the development and
450450 production of advertising, promotion, publicity and public relations
451451 programs;
452452 17. Sales of tangible personal property or services to fire
453453 departments organized pursuant to Section 59 2 of Title 18 of the
454454 Oklahoma Statutes which items are to be used for the purposes of the
455455 fire department. Any person maki ng purchases on behalf of any such
456456 fire department shall certify, in writing, on the copy of the
457457 invoice or sales ticket to be retain ed by the vendor that the
458458 purchases are made for and on behalf of such fire department and set
459459 out the name of such fire de partment. Any person who wrongfully or
460460 erroneously certifies that the purchases are for any such fire
461461 department or who otherwise vi olates the provisions of this section
462462 shall be deemed guilty of a misdemeanor and upon conviction thereof,
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489489 shall be fined an amount equal to double the amount of sales tax
490490 involved or incarcerated for not more than sixty (60) days, or both;
491491 18. Complimentary or free tickets for admission to places of
492492 amusement, sports, entertainment, exhibition, display or other
493493 recreational events or activities which are issued through a box
494494 office or other entity which is operated by a state institution of
495495 higher education with institutional employees or by a municipality
496496 with municipal employees;
497497 19. The first Fifteen Thousand Dollars ($15,000.00) each year
498498 from sales of tangible personal property by fire departments
499499 organized pursuant to Titles 11, 18, or 19 of the Oklahoma Statutes
500500 for the purposes of raising funds for the benefit of the fire
501501 department. Fire departments sell ing tangible personal property for
502502 the purposes of raising funds shall be limited to no more than six
503503 (6) days each year to raise such funds in order to receive t he
504504 exemption granted by this paragraph;
505505 20. Sales of tangible personal property or services to any Boys
506506 & Girls Clubs of America affiliate in this state which is not
507507 affiliated with the Salvation Army and which is exempt from taxation
508508 pursuant to the prov isions of the Internal Revenue Code, 26 U.S.C.,
509509 Section 501(c)(3);
510510 21. Sales of tangible pe rsonal property or services to any
511511 organization, which takes court -adjudicated juveniles for purposes
512512 of rehabilitation, and which is exempt from taxation pursuant to the
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539539 provisions of the Internal Revenue Code, 26 U.S.C., Section
540540 501(c)(3), provided that at least fifty percent (50%) of the
541541 juveniles served by such organization are court adjudicated and the
542542 organization receives state funds in an amount less than ten percent
543543 (10%) of the annual budget of the organization;
544544 22. Sales of tangible personal pr operty or services to:
545545 a. any health center as defined in Section 254b of Title
546546 42 of the United States Code,
547547 b. any clinic receiving disbursements of state monies
548548 from the Indigent Health Care Revolving Fund pursuant
549549 to the provisions of Section 66 of T itle 56 of the
550550 Oklahoma Statutes,
551551 c. any community-based health center which meets all of
552552 the following criteria:
553553 (1) provides primary care services at no cost to the
554554 recipient, and
555555 (2) is exempt from taxation pursuant to the
556556 provisions of Section 501(c)(3) of the Internal
557557 Revenue Code, 26 U.S.C., Section 501(c)(3), and
558558 d. any community mental health center as defined in
559559 Section 3-302 of Title 43A of the Oklahoma Statut es;
560560 23. Dues or fees including free or complimentary dues or fees
561561 which have a value equivalent to the charge that could have
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588588 otherwise been made, to YMCAs, YWCAs or municipally -owned recreation
589589 centers for the use of facilities and programs;
590590 24. The first Fifteen Thousand Dollars ($15,000.00) each year
591591 from sales of tangible personal property o r services to or by a
592592 cultural organization established to sponsor and promote
593593 educational, charitable and cultural events for disadvantaged
594594 children, and which or ganization is exempt from taxation pursuant to
595595 the provisions of the Internal Revenue Code, 2 6 U.S.C., Section
596596 501(c)(3);
597597 25. Sales of tangible personal property or services to museums
598598 or other entities which have been accredited by the American
599599 Association of Museums. Any person making purchases on behalf of
600600 any such museum or other entity sha ll certify, in writing, on the
601601 copy of the invoice or sales ticket to be retained by the vendor
602602 that the purchases are made for and on behalf of such museum or
603603 other entity and set out the name of such museum or other entity.
604604 Any person who wrongfully or erroneously certifies that the
605605 purchases are for any such museum or other entity or who otherwise
606606 violates the provisions of this paragraph shall be deemed guilty o f
607607 a misdemeanor and, upon conviction thereof, shall be fined an amount
608608 equal to double the a mount of sales tax involved or incarcerated for
609609 not more than sixty (60) days, or by both such fine and
610610 incarceration;
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637637 26. Sales of tickets for admission by any mu seum accredited by
638638 the American Association of Museums. In order to be eligible for
639639 the exemption provided by this paragraph, an amount equivalent to
640640 the amount of the tax which would otherwise be required to be
641641 collected pursuant to the provisions of Sec tion 1350 et seq. of this
642642 title shall be separately stated on the admission ticket and shal l
643643 be collected and used for the sole purpose of servicing or aiding in
644644 the servicing of debt incurred by the museum to effect the
645645 construction, enlarging or renovati on of any facility to be used for
646646 entertainment, edification or cultural cultivation to whi ch entry is
647647 gained with a paid admission ticket;
648648 27. Sales of tangible personal property or services occurring
649649 on or after June 1, 1995, to children 's homes which are supported or
650650 sponsored by one or more churches, members of which serve as
651651 trustees of the home;
652652 28. Sales of tangible personal property or services to the
653653 organization known as the Disabled American Veterans, Department of
654654 Oklahoma, Inc., and subordina te chapters thereof;
655655 29. Sales of tangible personal property or services to youth
656656 camps which are supported or sponsored by one or more churches,
657657 members of which serve as trustees of the organization;
658658 30. a. Until July 1, 2022, transfer of tangible perso nal
659659 property made pursuant to Section 3226 of Title 63 of
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686686 the Oklahoma Statutes by the University Hospitals
687687 Trust, and
688688 b. Effective July 1, 2022, transfer of tangible personal
689689 property or services to or by:
690690 (1) the University Hospitals Trust created pursua nt
691691 to Section 3224 of Title 63 of the Oklahoma
692692 Statutes, or
693693 (2) nonprofit entities which are exempt from taxation
694694 pursuant to the provisions of the Internal
695695 Revenue Code of the United States, 26 U.S.C.,
696696 Section 501(c)(3), which have entered into a
697697 joint operating agreement with the University
698698 Hospitals Trust;
699699 31. Sales of tangible personal property or services to a
700700 municipality, county or school district pursuant to a lease or
701701 lease-purchase agreement executed between the vendor and a
702702 municipality, county or school district. A copy of the lease or
703703 lease-purchase agreement shall be retained by the vendor;
704704 32. Sales of tangible personal property or services to any
705705 spaceport user, as defined in the Oklahoma Space Industry
706706 Development Act;
707707 33. The sale, use, storage, consumption or distribution i n this
708708 state, whether by the importer, exporter or another person, of any
709709 satellite or any associated launch vehicle including components of,
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736736 and parts and motors for, any such satellite or launch vehicle,
737737 imported or caused to be imported into this state for the purpose of
738738 export by means of launching into space. This exemption provided by
739739 this paragraph shall not be affected by:
740740 a. the destruction in whole or in part of the satellite
741741 or launch vehicle,
742742 b. the failure of a launch to occur or be successful , or
743743 c. the absence of any transfer or title to, or possession
744744 of, the satellite or launch vehicle after launch;
745745 34. The sale, lease, use, storage, consumption or distribution
746746 in this state of any space facilit y, space propulsion system or
747747 space vehicle, satellite or station of any kind possessing space
748748 flight capacity including components thereof;
749749 35. The sale, lease, use, storage, consumption or distribution
750750 in this state of tangible personal property, place d on or used
751751 aboard any space facility, space propulsion system or space vehicle,
752752 satellite, or station possessing space flight capacity, which is
753753 launched into space, irrespective of whether such tangible property
754754 is returned to this state for subsequent use, storage, or
755755 consumption in any manner;
756756 36. The sale, lease, use, storage, consumption or distribution
757757 in this state of tangible personal property meeting the definition
758758 of "section 38 property" as defined in Sections 48(a)(1)(A) and
759759 (B)(i) of the Internal Revenue Code of 1986, that is an integra l
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786786 part of and used primarily in support of space flight; however,
787787 section 38 property used in support of space flight shall not
788788 include general office equipment, any boat, mobile home, motor
789789 vehicle or other vehicle of a class or type required to be
790790 registered, licensed, titled or documented in this state or by the
791791 United States government, or any other property not specifically
792792 suited to supporting space activity. The term "in support of space
793793 flight", for purposes of this paragraph, means the altering,
794794 monitoring, controlling, regulating, adjusting, servicing or
795795 repairing of any space facility, space propulsion systems or space
796796 vehicle, satellite or station possessing space flight capacity
797797 including the components thereof;
798798 37. The purchase or lease of ma chinery and equipment for use at
799799 a fixed location in this state, which is used exclusively in the
800800 manufacturing, processing, compounding or producing of any space
801801 facility, space propulsion system or space ve hicle, satellite or
802802 station of any kind possessi ng space flight capacity. Provided, the
803803 exemption provided for in this paragraph shall not be allowed unless
804804 the purchaser or lessee signs an affidavit stating that the item or
805805 items to be exempted are for t he exclusive use designated herein.
806806 Any person furnishing a false affidavit to the vendor for the
807807 purpose of evading payment of any tax imposed by Section 1354 of
808808 this title shall be subject to the penalties provided by law. As
809809 used in this paragraph, "machinery and equipment" means "section 38
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836836 property" as defined in Sections 48(a)(1)(A) and (B)(i) of the
837837 Internal Revenue Code of 1986, which is used as an integral part of
838838 the manufacturing, processing, compounding or producing of items of
839839 tangible personal property. Such term includes parts and
840840 accessories only to the extent that the exemption thereof is
841841 consistent with the provisions of this paragraph;
842842 38. The amount of a surcharge or any other amount which is
843843 separately stated on an admission ticket which is imposed, collected
844844 and used for the sole purpose of constructing, remodeling or
845845 enlarging facilities of a public trust having a municipality or
846846 county as its sole beneficiary;
847847 39. Sales of tangible personal property or services which are
848848 directly used in or for the benefit of a state park in th is state,
849849 which are made to an organization which is exempt from taxation
850850 pursuant to the provisions of the Internal Revenue Code, 26 U.S.C.,
851851 Section 501(c)(3) and which is organized primarily for the purpo se
852852 of supporting one or more state parks located i n this state;
853853 40. The sale, lease or use of parking privileges by an
854854 institution of The Oklahoma State System of Higher Education;
855855 41. Sales of tangible personal property or services for use on
856856 campus or school construction projects for the benefit of
857857 institutions of The Oklahoma State System of Higher Education,
858858 private institutions of higher education accredited by the Oklahoma
859859 State Regents for Higher Education or any public school or school
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886886 district when such projects are financed by or through the us e of
887887 nonprofit entities which are exempt from taxation pursuant to the
888888 provisions of the Internal Revenue Code, 26 U.S.C., Section
889889 501(c)(3);
890890 42. Sales of tangible personal property or services by an
891891 organization which is exempt from taxation pursuant to the
892892 provisions of the Internal Revenue Code, 26 U.S.C., Section
893893 501(c)(3), in the course of conducting a national championship
894894 sports event, but on ly if all or a portion of the payment in
895895 exchange therefor would quali fy as the receipt of a qualified
896896 sponsorship payment described in Internal Revenue Code, 26 U.S.C.,
897897 Section 513(i). Sales exempted pursuant to this paragraph shall be
898898 exempt from all Oklahoma sales, use, excise and gross receipts
899899 taxes;
900900 43. Sales of tangible personal property or services to o r by an
901901 organization which:
902902 a. is exempt from taxation pursuant to the provisions of
903903 the Internal Revenue Code, 26 U.S.C., Section
904904 501(c)(3),
905905 b. is affiliated with a comprehensive university within
906906 The Oklahoma State System of Higher Education, and
907907 c. has been organized primarily for the purpose of
908908 providing education and teacher training and
909909 conducting events relating to robotics;
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936936 44. The first Fifteen Thousand Dollars ($15,000.00) each year
937937 from sales of tangible pe rsonal property to or by youth athletic
938938 teams which are part of an athletic organization exempt from
939939 taxation pursuant to the provisions of the Internal Revenue Code, 26
940940 U.S.C., Section 501(c)(4), for the purposes of raising funds for the
941941 benefit of the team;
942942 45. Sales of tickets for admission to a collegiate athletic
943943 event that is held in a facility owned or operated by a municipality
944944 or a public trust of which the municipality is the sole beneficiary
945945 and that actually determines or is part of a tournamen t or
946946 tournament process for determining a conference tournament
947947 championship, a conference championship, or a national championship;
948948 46. Sales of tangible personal property or se rvices to or by an
949949 organization which is exempt from taxation pursuant to the
950950 provisions of the Internal Revenue Cod e, 26 U.S.C., Section
951951 501(c)(3) and is operating the Oklahoma City National Memorial and
952952 Museum, an affiliate of the National Park System;
953953 47. Sales of tangible personal property or services to
954954 organizations which ar e exempt from federal taxation pursuant to the
955955 provisions of Section 501(c)(3) of the Internal Revenue Code, 26
956956 U.S.C., Section 501(c)(3), the memberships of which are limited to
957957 honorably discharged veterans, and which furnish financial support
958958 to area veterans' organizations to be used for th e purpose of
959959 constructing a memorial or museum;
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986986 48. Sales of tangible personal property or services on or after
987987 January 1, 2003, to an or ganization which is exempt from taxation
988988 pursuant to the provisions of the Inte rnal Revenue Code, 26 U.S.C.,
989989 Section 501(c)(3) that is expending monies received from a private
990990 foundation grant in conjunction with expenditures of local sales tax
991991 revenue to construct a local public library;
992992 49. Sales of tangible personal property or s ervices to a state
993993 that borders this st ate or any political subdivision of that state,
994994 but only to the extent that the other state or political subdivision
995995 exempts or does not impose a tax on similar sales of items to this
996996 state or a political subdivision of this state;
997997 50. Effective July 1, 2005, sales of tangible personal property
998998 or services to the Career Technology Student Organizations under the
999999 direction and supervision of the Oklahoma Department of Career and
10001000 Technology Education;
10011001 51. Sales of tangible personal property to a public trus t
10021002 having either a single city, town or county or multiple cities,
10031003 towns or counties or combination thereof as beneficiary or
10041004 beneficiaries or a nonprofit organization which is exempt from
10051005 taxation pursuant to the prov isions of the Internal Revenue Code, 26
10061006 U.S.C., Section 501(c)(3) for the purpose of constructing
10071007 improvements to or expanding a hospital or nursing home owned and
10081008 operated by any such public trust or nonprofit entity prior to July
10091009 1, 2008, in counties wit h a population of less than one hundred
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10361036 thousand (100,000) persons, according to the most recent Federal
10371037 Decennial Census. As used in this paragraph, "constructing
10381038 improvements to or expanding" shall not mean any expense for routine
10391039 maintenance or general repairs and shall require a project co st of
10401040 at least One Hundred Thousand Dollars ($100,000.00). For purposes
10411041 of this paragraph, sales made to a contractor or subcontractor that
10421042 enters into a contractual relationship with a public trust or
10431043 nonprofit entity as described by this paragraph shall be considered
10441044 sales made to the public trust or nonprofit entity. The exemption
10451045 authorized by this paragraph shall be administered in the form of a
10461046 refund from the sales tax revenues apportioned pursuant to Section
10471047 1353 of this title and the vendor shall be required to collect the
10481048 sales tax otherwise applicable to the transaction. The purchaser
10491049 may apply for a refund of the sales tax p aid in the manner
10501050 prescribed by this paragraph. Within thirty (30) days after the end
10511051 of each fiscal year, any purchaser that is entitled to make
10521052 application for a refund based upon the exempt treatment authorized
10531053 by this paragraph may file an application for refund of the sales
10541054 taxes paid during such preceding fiscal year. The Tax Co mmission
10551055 shall prescribe a form for pur poses of making the application for
10561056 refund. The Tax Commission shall determine whether or not the total
10571057 amount of sales tax exemptions claimed by all purchasers is equal to
10581058 or less than Six Hundred Fifty Thousand Dol lars ($650,000.00). If
10591059 such claims are less than or equal to that amount, the Tax
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10861086 Commission shall make refunds to the purchasers in the full amount
10871087 of the documented and ve rified sales tax amounts. If such claims by
10881088 all purchasers are in excess of Six H undred Fifty Thousand Dollars
10891089 ($650,000.00), the Tax Commission shall determine the amount of each
10901090 purchaser's claim, the total amount of all claims by all purchasers,
10911091 and the percentage each purchaser 's claim amount bears to the total.
10921092 The resulting percentage determined for each purchaser sh all be
10931093 multiplied by Six Hundred Fifty Thousand Dollars ($650,000.00) to
10941094 determine the amount of refundable sales tax to be paid to eac h
10951095 purchaser. The pro rata refund amount shall be the only method to
10961096 recover sales taxes paid during the preceding fiscal year and no
10971097 balance of any sales taxes paid on a pro rata basis shall be the
10981098 subject of any subsequent refund claim pursuant to this p aragraph;
10991099 52. Effective July 1, 2006, sales of tangible personal property
11001100 or services to any organization which assists, trains, educates, and
11011101 provides housing for physically and mentally handicapped persons and
11021102 which is exempt from taxation pursuant to the provisions of the
11031103 Internal Revenue Code, 26 U.S.C., Section 501(c)(3) and that
11041104 receives at least eighty-five percent (85%) of its annual budget
11051105 from state or federal funds. In order to receive the benefit of the
11061106 exemption authorized by this paragraph, the taxpayer shall be
11071107 required to make payment of the applicable sales tax at the time of
11081108 sale to the vendor in the manner otherwise required by law.
11091109 Notwithstanding any other provision of the Oklahoma Uniform Tax
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11361136 Procedure Code to the contrary, the taxpayer shall be authorized to
11371137 file a claim for refund of sales taxes paid that qualif y for the
11381138 exemption authorized by this paragraph for a period of one (1) year
11391139 after the date of the sale transaction. The taxpayer shall be
11401140 required to provide documentation as may be prescribed by the
11411141 Oklahoma Tax Commission in support of the refund clai m. The total
11421142 amount of sales tax quali fying for exempt treatment pursuant to this
11431143 paragraph shall not exceed One Hundred Seventy -five Thousand Dollars
11441144 ($175,000.00) each fiscal year. Claims for refund shall be
11451145 processed in the order in which such claims are received by the
11461146 Oklahoma Tax Commission. If a claim otherwise timely filed exceeds
11471147 the total amount of refunds payable for a fiscal year, such claim
11481148 shall be barred;
11491149 53. The first Two Thousand Dollars ($2,000.00) each year of
11501150 sales of tangible person al property or services to, by, or for the
11511151 benefit of a qualified neighborhood watch organization that is
11521152 endorsed or supported by or working directly with a law enforcement
11531153 agency with jurisdiction in the area in which the neighborhood watch
11541154 organization is located. As used in this paragraph, "qualified
11551155 neighborhood watch organization" means an organization that is a
11561156 not-for-profit corporation under the laws of the State of Oklahoma
11571157 that was created to help prevent criminal activity in an area
11581158 through community involvement and interaction with local law
11591159 enforcement and which is one of the first two thousand organizations
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11861186 which makes application to the Oklahoma Tax Commission for the
11871187 exemption after March 29, 2006;
11881188 54. Sales of tangible personal property t o a nonprofit
11891189 organization, exempt from taxation pursuant to the provisions of the
11901190 Internal Revenue Code, 26 U.S.C., Section 501(c)(3), organized
11911191 primarily for the purpose of providing services to homeless persons
11921192 during the day and located in a metropolit an area with a population
11931193 in excess of five hundred thousand (500,000) persons according to
11941194 the latest Federal Decennial Census . The exemption authorized by
11951195 this paragraph shall be applicable to sales of tangible personal
11961196 property to a qualified entity oc curring on or after January 1, 2005
11971197 July 1, 2024;
11981198 55. Sales of tangible personal property or services to or by an
11991199 organization which is exempt from taxation pursuant to the
12001200 provisions of the Internal Revenue Code, 26 U.S.C., Section
12011201 501(c)(3) for events the principal purpose of which is to provide
12021202 funding for the preservation of wetlands and habitat for wild ducks;
12031203 56. Sales of tangible personal property or services to or by an
12041204 organization which is exempt from taxation pursuant to the
12051205 provisions of the Internal Reve nue Code, 26 U.S.C., Section
12061206 501(c)(3) for events the principal purpose of which is to provide
12071207 funding for the preservation and conservation of wild turkeys;
12081208 57. Sales of tangible personal property or services to an
12091209 organization which:
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12361236 a. is exempt from taxation pursuant to the provisions of
12371237 the Internal Revenue Code, 26 U.S.C., Section
12381238 501(c)(3), and
12391239 b. is part of a network of community -based, autonomous
12401240 member organizations that meets the following
12411241 criteria:
12421242 (1) serves people with workplace disadvantages and
12431243 disabilities by providing job training and
12441244 employment services, as well as job placement
12451245 opportunities and post -employment support,
12461246 (2) has locations in the United States and at least
12471247 twenty other countries,
12481248 (3) collects donated clothing and household goods to
12491249 sell in retail stores and provides contract labor
12501250 services to business and government, and
12511251 (4) provides documentation to the Oklahoma Tax
12521252 Commission that over seventy -five percent (75%)
12531253 of its revenues are channeled into employment,
12541254 job training and placement programs and other
12551255 critical community services;
12561256 58. Sales of tickets made on or after September 21, 2005, and
12571257 complimentary or free tickets for admission issued on or after
12581258 September 21, 2005, which have a value equivalent to the charge that
12591259 would have otherwise been made, for admission to a professional
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12861286 athletic event in which a team in the National Basketball
12871287 Association is a participant, which is held in a facility owned or
12881288 operated by a municipality, a county or a public trust of which a
12891289 municipality or a county is the sole beneficiary, and sales of
12901290 tickets made on or after July 1, 2007, and complimentary or free
12911291 tickets for admission issued on or after July 1, 2007, which have a
12921292 value equivalent to the charge that would have otherwise bee n made,
12931293 for admission to a professional athletic event in which a team in
12941294 the National Hockey League is a participant, which is held in a
12951295 facility owned or operated by a municipality, a county or a public
12961296 trust of which a municipality or a county is the so le beneficiary;
12971297 59. Sales of tickets for admission and complimentary or free
12981298 tickets for admission which have a value equivalent to the charge
12991299 that would have otherwise been made to a professional sporting event
13001300 involving ice hockey, baseball, basketball, football or arena
13011301 football, or soccer. As used in this paragraph, "professional
13021302 sporting event" means an organized athletic competition between
13031303 teams that are members of an organized league or association with
13041304 centralized management, other than a nationa l league or national
13051305 association, that imposes requirements for participation in the
13061306 league upon the teams, the individual athletes or both, and which
13071307 uses a salary structure to compensate the athletes;
13081308 60. Sales of tickets for admission to an annual even t sponsored
13091309 by an educational and charitable organization of women which is
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13361336 exempt from taxation pursuant to the provisions of the Internal
13371337 Revenue Code, 26 U.S.C., Section 501(c)(3) and has as its mission
13381338 promoting volunteerism, developing the potential o f women and
13391339 improving the community through the effective action and leadership
13401340 of trained volunteers;
13411341 61. Sales of tangible personal property or services to an
13421342 organization, which is exempt from taxation pursuant to the
13431343 provisions of the Internal Revenue Code, 26 U.S.C., Section
13441344 501(c)(3), and which is itself a member of an organization which is
13451345 exempt from taxation pursuant to the provisions of the Internal
13461346 Revenue Code, 26 U.S.C., Section 501(c)(3), if the membership
13471347 organization is primarily engaged in advancing the purposes of its
13481348 member organizations through fundraising, public awareness or other
13491349 efforts for the benefit of its member organizations, and if the
13501350 member organization is primarily engaged either in providing
13511351 educational services and program s concerning health-related diseases
13521352 and conditions to individuals suffering from such health -related
13531353 diseases and conditions or their caregivers and family members or
13541354 support to such individuals, or in health -related research as to
13551355 such diseases and condi tions, or both. In order to qualify for the
13561356 exemption authorized by this paragraph, the member nonprofit
13571357 organization shall be required to provide proof to the Oklahoma Tax
13581358 Commission of its membership status in the membership organization;
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13851385 62. Sales of tangible personal property or services to or by an
13861386 organization which is part of a national volunteer women 's service
13871387 organization dedicated to promoting patriotism, preserving American
13881388 history and securing better education for children and which has at
13891389 least 168,000 members in 3,000 chapters across the United States;
13901390 63. Sales of tangible personal property or services to or by a
13911391 YWCA or YMCA organization which is part of a national nonprofit
13921392 community service organization working to meet the health and so cial
13931393 service needs of its members across the United States;
13941394 64. Sales of tangible personal property or services to or by a
13951395 veteran's organization which is exempt from taxation pursuant to the
13961396 provisions of the Internal Revenue Code, 26 U.S.C., Section
13971397 501(c)(19) and which is known as the Veterans of Foreign Wars of the
13981398 United States, Oklahoma Chapters;
13991399 65. Sales of boxes of food by a church or by an organization,
14001400 which is exempt from taxation pursuant to the provisions of the
14011401 Internal Revenue Code, 26 U.S .C., Section 501(c)(3). To qualify
14021402 under the provisions of this paragraph, the organization must be
14031403 organized for the primary purpose of feeding needy individuals or to
14041404 encourage volunteer service by requiring such service in order to
14051405 purchase food. Thes e boxes shall only contain edible staple food
14061406 items;
14071407 66. Sales of tangible personal property or services to any
14081408 person with whom a church has duly entered into a construction
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14351435 contract, necessary for carrying out such contract or to any
14361436 subcontractor to such a construction contract;
14371437 67. Sales of tangible personal property or services used
14381438 exclusively for charitable or educational purposes, to or by an
14391439 organization which:
14401440 a. is exempt from taxation pursuant to the provisions of
14411441 the Internal Revenue Code, 26 U.S.C., Section
14421442 501(c)(3),
14431443 b. has filed a Not-for-Profit Certificate of
14441444 Incorporation in this state, and
14451445 c. is organized for the purpose of:
14461446 (1) providing training and education to
14471447 developmentally disabled individuals,
14481448 (2) educating the community about th e rights,
14491449 abilities and strengths of developmentally
14501450 disabled individuals, and
14511451 (3) promoting unity among developmentally disabled
14521452 individuals in their community and geographic
14531453 area;
14541454 68. Sales of tangible personal property or servic es to any
14551455 organization which is a shelter for abused, neglected, or abandoned
14561456 children and which is exempt from taxation pursuant to the
14571457 provisions of the Internal Revenue Code, 26 U.S.C., Section
14581458 501(c)(3); provided, until July 1, 2008, such exemption sha ll apply
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14851485 only to eligible shelters for children from birth to age twelve (12)
14861486 and after July 1, 2008, such exemption shall apply to eligible
14871487 shelters for children from birth to age eighteen (18);
14881488 69. Sales of tangible personal property or services to a c hild
14891489 care center which is licensed pursuant to the Oklahoma Child Care
14901490 Facilities Licensing Act and which:
14911491 a. possesses a 3-star rating from the Department of Human
14921492 Services Reaching for the Stars Program or a national
14931493 accreditation, and
14941494 b. allows on-site universal prekindergarten education to
14951495 be provided to four-year-old children through a
14961496 contractual agreement with any public school or school
14971497 district.
14981498 For the purposes of this paragraph, sales made to any person,
14991499 firm, agency or entity that has entered previously into a
15001500 contractual relationship with a child care center for construction
15011501 and improvement of buildings and other structures owned by the child
15021502 care center and operated for educational purposes shall be
15031503 considered sales made to a child care cent er. Any such person,
15041504 firm, agency or entity making purchases on behalf of a child care
15051505 center shall certify, in writing, on the copy of the invoice or
15061506 sales ticket the nature of the purchase. Any such person, or person
15071507 acting on behalf of a firm, agency or entity making purchases o n
15081508 behalf of a child care center in violation of this paragraph shall
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15351535 be guilty of a misdemeanor and upon conviction thereof shall be
15361536 fined an amount equal to double the amount of sales tax involved or
15371537 incarcerated for not more t han sixty (60) days or both;
15381538 70. a. Sales of tangible personal property to a service
15391539 organization of mothers who have children who are
15401540 serving or who have served in the military, which
15411541 service organization is exempt from taxation pursuant
15421542 to the provisions of the Internal Revenue Cod e, 26
15431543 U.S.C., Section 501(c)(19) and which is known as the
15441544 Blue Star Mothers of America, Inc. The exemption
15451545 provided by this paragraph shall only apply to the
15461546 purchase of tangible personal property actually sent
15471547 to United States military personnel oversea s who are
15481548 serving in a combat zone and not to any other tangible
15491549 personal property purchased by the organization.
15501550 Provided, this exemption shall not apply to any sales
15511551 tax levied by a city, town, county, or any other
15521552 jurisdiction in this state.
15531553 b. The exemption authorized by this paragraph shall be
15541554 administered in the form of a refund from the sales
15551555 tax revenues apportioned pursuant to Section 1353 of
15561556 this title, and the vendor shall be required to
15571557 collect the sales tax otherwise applicable to the
15581558 transaction. The purchaser may apply for a refund of
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15851585 the state sales tax paid in the manner prescribed by
15861586 this paragraph. Within sixty (60) days after the end
15871587 of each calendar quarter, any purchaser that is
15881588 entitled to make application for a refund based upon
15891589 the exempt treatment authorized by this paragraph may
15901590 file an application for refund of the state sales
15911591 taxes paid during such preceding calendar quarter.
15921592 The Tax Commission shall prescribe a form for purposes
15931593 of making the application for refund.
15941594 c. A purchaser who applies for a refund pursuant to this
15951595 paragraph shall certify that the items were actually
15961596 sent to military personnel overseas in a combat zone.
15971597 Any purchaser that applies for a refund for the
15981598 purchase of items that are not authorized for
15991599 exemption under this paragraph shall be subject to a
16001600 penalty in the amount of Five Hundred Dollars
16011601 ($500.00);
16021602 71. Sales of food and snack items to or by an organization
16031603 which is exempt from taxation pursuant to the provisions of the
16041604 Internal Revenue Code, 26 U. S.C., Section 501(c)(3), whose primary
16051605 and principal purpose is providing funding for scholarships in the
16061606 medical field;
16071607 72. Sales of tangible personal property or services for use
16081608 solely on construction projects for organizations which are exempt
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16351635 from taxation pursuant to the provisions of the Internal Revenue
16361636 Code, 26 U.S.C., Section 501(c)(3) and whose purpose is providing
16371637 end-of-life care and access to hospice services to low -income
16381638 individuals who live in a facility owned by the organization. The
16391639 exemption provided by this paragraph applies to sales to the
16401640 organization as well as to sales to any person with whom the
16411641 organization has duly entered into a construction contract,
16421642 necessary for carrying out such contract or to any subcontractor to
16431643 such a construction contract. Any person making purchases on behalf
16441644 of such organization shall certify, in writing, on the copy of the
16451645 invoice or sales ticket to be retained by the vendor that the
16461646 purchases are made for and on behalf of such organization and set
16471647 out the name of such organization. Any person who wrongfully or
16481648 erroneously certifies that purchases are for any of the above -named
16491649 organizations or who otherwise violates this section shall be guilty
16501650 of a misdemeanor and upon conviction thereof shall be f ined an
16511651 amount equal to double the amount of sales tax involved or
16521652 incarcerated for not more than sixty (60) days or both;
16531653 73. Sales of tickets for admission to events held by
16541654 organizations exempt from taxation pursuant to the provisions of the
16551655 Internal Revenue Code, 26 U.S.C., Section 501(c)(3) that are
16561656 organized for the purpose of supporting general hospitals licensed
16571657 by the State Department of Health;
16581658 74. Sales of tangible personal property or services:
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16851685 a. to a foundation which is exempt from taxation pursuant
16861686 to the provisions of the Internal Revenue Code, 26
16871687 U.S.C., Section 501(c)(3) and which raises tax -
16881688 deductible contributions in support of a wide range of
16891689 firearms-related public interest activities of the
16901690 National Rifle Association of America and o ther
16911691 organizations that defend and foster Second Amendment
16921692 rights, and
16931693 b. to or by a grassroots fundraising program for sales
16941694 related to events to raise funds for a foundation
16951695 meeting the qualifications of subparagraph a of this
16961696 paragraph;
16971697 75. Sales by an organization or entity which is exempt from
16981698 taxation pursuant to the provisions of the Internal Revenue Code, 26
16991699 U.S.C., Section 501(c)(3) which are related to a fundraising event
17001700 sponsored by the organization or entity when the event does not
17011701 exceed any five (5) consecutive days and when the sales are not in
17021702 the organization's or the entity's regular course of business.
17031703 Provided, the exemption provided in this paragraph shall be limited
17041704 to tickets sold for admittance to the fundraising event and items
17051705 which were donated to the organization or entity for sale at the
17061706 event;
17071707 76. Effective November 1, 2017, sales of tangible personal
17081708 property or services to an organization which is exempt from
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17351735 taxation pursuant to the provisions of the Internal Revenue Code, 26
17361736 U.S.C., Section 501(c)(3) and operates as a collaborative model
17371737 which connects community agencies in one location to serve
17381738 individuals and families affected by violence and where victims have
17391739 access to services and advocacy at no cost to the victim;
17401740 77. Effective July 1, 2018, sales of tangible personal property
17411741 or services to or by an association which is exempt from taxation
17421742 pursuant to the provisions of the Internal Revenue Code, 26 U.S.C.,
17431743 Section 501(c)(19) and which is known as the National Guard
17441744 Association of Oklahoma;
17451745 78. Effective July 1, 2018, sales of tangible personal property
17461746 or services to or by an association which is exempt from taxation
17471747 pursuant to the provisions of the Internal Revenue Code, 26 U.S.C.,
17481748 Section 501(c)(4) and which is known as the Marine Corps League of
17491749 Oklahoma;
17501750 79. Sales of tangible personal property or services to the
17511751 American Legion, whether the purchase is made by the entity
17521752 chartered by the United States Congress or is an entity organized
17531753 under the laws of this o r another state pursuant to the authority of
17541754 the national American Legion organization;
17551755 80. Sales of tangible personal property or services to or by an
17561756 organization which is:
17571757 a. exempt from taxation pursuant to the provisions of the
17581758 Internal Revenue Code, 26 U.S.C., Section 501(c)(3),
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17851785 b. verified with a letter from the MIT Fab Foundation as
17861786 an official member of the Fab Lab Network in
17871787 compliance with the Fab Charter, and
17881788 c. able to provide documentation that its primary and
17891789 principal purpose is to provide community access to
17901790 advanced 21st century manuf acturing and digital
17911791 fabrication tools for science, technology,
17921792 engineering, art and math (STEAM) learning skills,
17931793 developing inventions, creating and sustaining
17941794 businesses and producing personalized products;
17951795 81. Effective November 1, 2021, sales of tangible personal
17961796 property or services used solely for construction and remodeling
17971797 projects to an organization which is exempt from taxation pursuant
17981798 to the provisions of the Internal Revenue Code, 26 U.S.C., Sect ion
17991799 501(c)(3), and which meets the following re quirements:
18001800 a. its primary purpose is to construct or remodel and
18011801 sell affordable housing and provide homeownership
18021802 education to residents of Oklahoma that have an income
18031803 that is below one hundred percent (100 %) of the Family
18041804 Median Income guidelines as de fined by the U.S.
18051805 Department of Housing and Urban Development,
18061806 b. it conducts its activities in a manner that serves
18071807 public or charitable purposes, rather than commercial
18081808 purposes,
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18351835 c. it receives funding and r evenue and charges fees in a
18361836 manner that does not incentivize it or its employees
18371837 to act other than in the best interests of its
18381838 clients, and
18391839 d. it compensates its employees in a manner that does not
18401840 incentivize employees to act other than in the best
18411841 interests of its clients;
18421842 82. Effective November 1 , 2021, sales of tangible personal
18431843 property or services to a nonprofit entity, organized pursuant to
18441844 Oklahoma law before January 1, 2022, exempt from federal income
18451845 taxation pursuant to Section 501(c) of the Internal Revenue Code of
18461846 1986, as amended, the p rincipal functions of which are to provide
18471847 assistance to natural persons following a disaster, with program
18481848 emphasis on repair or restoration to single -family residential
18491849 dwellings or the construction of a re placement single-family
18501850 residential dwelling. A s used in this paragraph, "disaster" means
18511851 damage to property with or without accompanying injury to persons
18521852 from heavy rain, high winds, tornadic winds, drought, wildfire,
18531853 snow, ice, geologic disturbances, e xplosions, chemical accidents or
18541854 spills and other events causing damage to property on a large scale.
18551855 For purposes of this paragraph, an entity that expended at least
18561856 seventy-five percent (75%) of its funds on the restoration to
18571857 single-family housing following a disaster including related general
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18841884 and administrative expenses, shall be eligible for the exemption
18851885 authorized by this paragraph;
18861886 83. Effective November 1, 2021, through December 31, 2024,
18871887 sales of tangible personal property or services to a mus eum that:
18881888 a. operates as a part of an organization which is exempt
18891889 from taxation pursuant to the provisions of the
18901890 Internal Revenue Code, 26 U.S.C., Section 501(c)(3) ,
18911891 b. is not accredited by the American Alliance of Museums,
18921892 and
18931893 c. operates on an annua l budget of less than One Million
18941894 Dollars ($1,000,000.00);
18951895 84. Until July 1, 2022, sales of tangible personal property or
18961896 services for use in a clinical practice or medical facility operated
18971897 by an organization which is exempt from taxation pursuant t o the
18981898 provisions of the Internal Revenue Code of the United States, 26
18991899 U.S.C., Section 501(c)(3), and which has entered into a joint
19001900 operating agreement with the Unive rsity Hospitals Trust created
19011901 pursuant to Section 3224 of Title 63 of the Oklahoma Statut es. The
19021902 exemption provided by this paragraph shall be limited to the
19031903 purchase of tangible personal property and services for use in
19041904 clinical practices or medical faci lities acquired or leased by the
19051905 organization from the University Hospitals Authority, Un iversity
19061906 Hospitals Trust, or the University of Oklahoma on or after June 1,
19071907 2021; and
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19341934 85. Sales of tangible personal property or services to a
19351935 nonprofit entity, organized pursuant to Oklahoma law before January
19361936 1, 2019, exempt from federal income taxation pursuant to Section
19371937 501(c) of the Internal Revenue Code of 1986, as amended, the
19381938 principal functions of which are to provide assistance to natural
19391939 persons following a disaster, with program emphasis on repair or
19401940 restoration to single -family residential dw ellings or the
19411941 construction of a replacement single-family residential dwelling.
19421942 For purposes of this paragraph, an entity operated exclusively for
19431943 charitable and educational purposes through the coordination of
19441944 volunteers for the disaster recovery of hom es (as derived from Part
19451945 III, Statement of Program Services, of Internal Revenue Service Form
19461946 990) and offers its services free of charge to disaster survivors
19471947 statewide who are low income with no or limited means of recovery on
19481948 their own for the restorati on to single-family housing following a
19491949 disaster including related general and administrative expenses,
19501950 shall be eligible for the exemption authorized by this paragraph.
19511951 The exemption provided by this paragraph shall only be applicable to
19521952 sales made on or after the effective date of this act July 1, 2022.
19531953 As used in this paragraph, "disaster" means damage to property with
19541954 or without accompanying injury to persons from heavy rain, high
19551955 winds, tornadic winds, drought, wildfire, snow, ice, geologic
19561956 disturbances, explosio ns, chemical accidents or spills and other
19571957 events causing damage to property on a large scale.
19581958
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19841984 SECTION 2. This act shall become effective July 1, 2024.
19851985 SECTION 3. It being immediately necessary for the preservation
19861986 of the public peace, health or safety, an emergency is he reby
19871987 declared to exist, by reason whereof thi s act shall take effect and
19881988 be in full force from and after its passage and approval.
19891989
19901990 59-2-8856 AO 12/20/23