OK
Oklahoma House Bill HB3344

Oklahoma 2024 Regular Session

Oklahoma House Bill HB3344 Compare Versions

Only one version of the bill is available at this time.
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5151
5252 STATE OF OKLAHOMA
5353
5454 2nd Session of the 59th Legislature (2024)
5555
5656 HOUSE BILL 3344 By: Pfeiffer
5757
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6262 AS INTRODUCED
6363
6464 An Act relating to revenue and taxation; amending 68
6565 O.S. 2021, Section 1356, as last amended by Se ction
6666 1, Chapter 394, O.S.L. 2022 (6 8 O.S. Supp. 2023,
6767 Section 1356), which relates to sales tax exemptions;
6868 providing sales tax exemption to Oklahoma State
6969 University Medical Authority and Tr ust; providing
7070 sales tax exemption to Oklahoma Sta te University
7171 Veterinary Medicine Authority and Tr ust; providing an
7272 effective date; and declaring an emergency .
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7878 BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
7979 SECTION 1. AMENDATORY 68 O.S. 2021, Section 1356, as
8080 last amended by Section 1, Chapter 394, O.S.L. 20 22 (68 O.S. Supp.
8181 2023, Section 1356), is amended to read as follows:
8282 Section 1356. Exemptions - Governmental and nonprofit entities.
8383 There are hereby specifically exempted from the tax levied by
8484 Section 1350 et seq. of this title:
8585 1. Sale of tangible pe rsonal property or services t o the United
8686 States government or to the Sta te of Oklahoma, any political
8787 subdivision of this state or any agency of a pol itical subdivision
8888 of this state; provided, all sales to contractors in connection with
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139139 the performance of any contract with the Unite d States government,
140140 State of Oklahoma or an y of its political subdivisions shall not be
141141 exempted from the tax levied by S ection 1350 et seq. of this title,
142142 except as hereinafter provided;
143143 2. Sales of property to agents appoin ted by or under contract
144144 with agencies or instrumentalities of the United States government
145145 if ownership and possession of such property transfers imme diately
146146 to the United States government;
147147 3. Sales of property to age nts appointed by or under contract
148148 with a political subdivision o f this state if the sale of such
149149 property is associated with the development of a qualified federal
150150 facility, as provided in the Oklahoma Federal Facilities Development
151151 Act, and if ownership and possession of such property tran sfers
152152 immediately to the poli tical subdivision or the state;
153153 4. Sales made directly by county, district or state fair
154154 authorities of this state, upon the premises of the fair authority,
155155 for the sole benefit of the fair authority or sales of admission
156156 tickets to such fairs or fair eve nts at any location in the state
157157 authorized by county, district or state fair authorities; provided,
158158 the exemption provide d by this paragraph for admission tickets to
159159 fair events shall apply only to any portion of the admission price
160160 that is retained by or distributed to the fair authority. As used
161161 in this paragraph, "fair event" shall be limited to an event held on
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212212 the premises of the fair authority in conjunction with and during
213213 the time period of a county, district or state fair;
214214 5. Sale of food in caf eterias or lunchrooms of elementary
215215 schools, high schools, colleges or universities which are operated
216216 primarily for teachers and pupils and are not operated primarily for
217217 the public or for profit;
218218 6. Dues paid to fraternal, r eligious, civic, charitable o r
219219 educational societies or organizations by regular members thereof,
220220 provided, such societies or organizations operate und er what is
221221 commonly termed the lodge plan or system, and provided such
222222 societies or organizations do not operate for a profit which in ures
223223 to the benefit of any individual member or members thereof to the
224224 exclusion of other members and dues paid monthly or annually to
225225 privately owned scientific and educational libraries by members
226226 sharing the use of services rendered by such libraries wi th students
227227 interested in the study of geolo gy, petroleum engineering or related
228228 subjects;
229229 7. Sale of tangible personal p roperty or services to or by
230230 churches, except sales made in the c ourse of business for profit or
231231 savings, competing with other persons engaged in the same or a
232232 similar business or sale of tangible personal property or services
233233 by an organization exempt fro m federal income tax pursuant to
234234 Section 501(c)(3) of the Interna l Revenue Code of 1986, as amended,
235235 made on behalf of or at the reque st of a church or churches if the
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286286 sale of such property is conducted not more than once each calendar
287287 year for a period no t to exceed three (3) days by the organization
288288 and proceeds from the sale of such property are used by th e church
289289 or churches or by th e organization for charitable purposes;
290290 8. The amount of proceeds received from the sale of admission
291291 tickets which is separately stated on the ticket of admission for
292292 the repayment of money borrowed by any accredited state -supported
293293 college or university or any public trust of which a county in th is
294294 state is the beneficiary, for the purpose of constructing or
295295 enlarging any facility to be used for the staging of an athletic
296296 event, a theatrical production, or any other form of e ntertainment,
297297 edification or cultural cultivation to which entry is gaine d with a
298298 paid admission ticket. Such facilities include, but are not limited
299299 to, athletic fields, athletic stadiums, field houses, amphitheat ers
300300 and theaters. To be eligible for thi s sales tax exemption, the
301301 amount separately stated on the admission tick et shall be a
302302 surcharge which is imposed, collected and used for the sole purp ose
303303 of servicing or aiding in the servicing of debt incurred by the
304304 college or university to effect the c apital improvements
305305 hereinbefore described;
306306 9. Sales of tangible persona l property or services to the
307307 council organizations or similar state superviso ry organizations of
308308 the Boy Scouts of America, Girl Scouts of U .S.A. and Camp Fire USA;
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359359 10. Sale of tangible personal property or ser vices to any
360360 county, municipality, rural wat er district, public school district,
361361 city-county library system, the instituti ons of The Oklahoma State
362362 System of Higher Education, the Gran d River Dam Authority, the
363363 Northeast Oklahoma Public Facilities Authorit y, the Oklahoma
364364 Municipal Power Authority, C ity of Tulsa-Rogers County Port
365365 Authority, Muskogee City -County Port Authority , the Oklahoma
366366 Department of Veterans Affairs, the Broken Bow Economic Development
367367 Authority, Ardmore Dev elopment Authority, Durant In dustrial
368368 Authority, Oklahoma Ordnance Works Authority, Central Oklahoma
369369 Master Conservancy District, Arbuckle Master Conse rvancy District,
370370 Fort Cobb Master Conservancy District, Foss R eservoir Master
371371 Conservancy District, Mount ain Park Master Conservancy D istrict,
372372 Waurika Lake Master Conservancy Dis trict and the Office of
373373 Management and Enterprise Services only when carrying out a public
374374 construction contract on behalf of the Oklahoma D epartment of
375375 Veterans Affairs, the Oklahoma State University Medical Authority
376376 and Trust, the Oklahoma State Univers ity Veterinary Medicine
377377 Authority and Trust, and effective July 1, 2022, the U niversity
378378 Hospitals Trust, or to any person with who m any of the above-named
379379 subdivisions or agencies of this state has duly enter ed into a
380380 public contract pursuant to law, necessary for carry ing out such
381381 public contract or to any subcontractor to such a p ublic contract.
382382 Any person making purchases on beha lf of such subdivision or agency
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433433 of this state shall certify, in writing, on t he copy of the invoice
434434 or sales ticket to be retained by the v endor that the purchases are
435435 made for and on behalf of such subd ivision or agency of this state
436436 and set out the name of such public subdivision or agency. Any
437437 person who wrongfully or erroneous ly certifies that purchases are
438438 for any of the above -named subdivisions or agencies of this state or
439439 who otherwise violates th is section shall be guilty of a misdemeanor
440440 and upon conviction thereof shall be fined an amount equal to double
441441 the amount of sales tax involved or incarcerated for not more than
442442 sixty (60) days or both;
443443 11. Sales of tangible personal property or service s to private
444444 institutions of higher education and pr ivate elementary and
445445 secondary institutions of educat ion accredited by the St ate
446446 Department of Education or registered by the State Board o f
447447 Education for purposes of participating in federal programs or
448448 accredited as defined by the Oklahoma State Regents for Higher
449449 Education which are exempt from taxation p ursuant to the provision s
450450 of the Internal Revenue Code, 26 U.S.C., Section 501(c)(3) i ncluding
451451 materials, supplies and equipment used in the constructi on and
452452 improvement of buildings and other structures owned by the
453453 institutions and operated for education al purposes.
454454 Any person, firm, agency or entity making purchases on behalf of
455455 any institution, agency or subdivision in this state, shall certify
456456 in writing, on the copy of the invoice or sales ticket th e nature of
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507507 the purchases, and violation of this para graph shall be a
508508 misdemeanor as set forth in paragraph 10 of this section;
509509 12. Tuition and educational fees paid to p rivate institutions
510510 of higher education and private elementary and secondary
511511 institutions of education accredited by the State Department of
512512 Education or registered by the State Board of Education for purposes
513513 of participating in federal programs or accredited as defined by the
514514 Oklahoma State Regents for Higher Education which are exempt f rom
515515 taxation pursuant to the provisions of the Intern al Revenue Code, 26
516516 U.S.C., Section 501(c)(3);
517517 13. a. Sales of tangible personal property made by:
518518 (1) a public school,
519519 (2) a private school offering i nstruction for grade
520520 levels kindergarten through twe lfth grade,
521521 (3) a public school district,
522522 (4) a public or private school board,
523523 (5) a public or private school student group or
524524 organization,
525525 (6) a parent-teacher association or organization
526526 other than as specified in subparagraph b of this
527527 paragraph, or
528528 (7) public or private school personnel for purposes
529529 of raising funds for the benefit of a public or
530530 private school, public school district, public or
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581581 private school board o r public or private school
582582 student group or organization, or
583583 b. Sales of tangible per sonal property made by or to
584584 nonprofit parent-teacher associations or organizations
585585 exempt from taxation pursuant to the provisions of the
586586 Internal Revenue Code, 26 U.S.C., Section 501(c)(3),
587587 nonprofit local public or private school foundations
588588 which solicit money or property in the name of any
589589 public or private school or public school district.
590590 The exemption provided by this paragraph for sales made by a
591591 public or private school shall be limited to those public or private
592592 schools accredited by the State De partment of Education or
593593 registered by the State Boar d of Education for purposes of
594594 participating in federal programs. Sale of tangible personal
595595 property in this paragraph shall include sale of adm ission tickets
596596 and concessions at athletic events;
597597 14. Sales of tangible personal property by:
598598 a. local 4-H clubs,
599599 b. county, regional or state 4-H councils,
600600 c. county, regional or state 4 -H committees,
601601 d. 4-H leader association s,
602602 e. county, regional or state 4-H foundations, and
603603 f. authorized 4-H camps and training centers.
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654654 The exemption provided by this paragrap h shall be limited to
655655 sales for the purpose of raising funds for the benefit of such
656656 organizations. Sale of tangible personal property e xempted by this
657657 paragraph shall include sale of admission tickets;
658658 15. The first Seventy-five Thousand Dollars ($75,00 0.00) each
659659 year from sale of tickets and concessions at athletic events by each
660660 organization exempt from taxation purs uant to the provisions of the
661661 Internal Revenue Code, 26 U.S.C., Section 501(c)(4);
662662 16. Sales of tangible personal property or services to any
663663 person with whom the Oklahoma Tourism and Recreation Department has
664664 entered into a public contract and which is necessary for carr ying
665665 out such contract to assist the Department in the development a nd
666666 production of advertising, promotion, publicity an d public relations
667667 programs;
668668 17. Sales of tangible personal property or services to fire
669669 departments organized pursua nt to Section 592 of Title 18 of the
670670 Oklahoma Statutes which items are to be used for the purposes of the
671671 fire department. Any person mak ing purchases on behalf of any such
672672 fire department shall certify, in writing, on the copy of the
673673 invoice or sales ticket to be retain ed by the vendor that the
674674 purchases are made for and on behalf of suc h fire department and set
675675 out the name of such fire d epartment. Any person who wrongfully or
676676 erroneously certifies that the purchases are for any such fire
677677 department or who otherwise violates the provisions of this section
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728728 shall be deemed guilty of a mis demeanor and upon conviction thereof,
729729 shall be fined an amount equal to double the amount of sales tax
730730 involved or incarcerated for not more than sixty (60) days, or both;
731731 18. Complimentary or free tickets for admission to places of
732732 amusement, sports, ent ertainment, exhibition, display or other
733733 recreational events or activities which are issued through a box
734734 office or other entity which is operated by a state institution o f
735735 higher education with institutional employees or by a municipality
736736 with municipal employees;
737737 19. The first Fifteen Thousand Dollars ($15,000.00) each year
738738 from sales of tangible personal property by fire departments
739739 organized pursuant to Titles 11, 18, or 19 of the Oklahoma Statutes
740740 for the purposes of raising funds for the benefit of t he fire
741741 department. Fire departments sell ing tangible personal property for
742742 the purposes of raising funds shall be limited to no more than six
743743 (6) days each year to raise such funds in order to receive t he
744744 exemption granted by this paragraph;
745745 20. Sales of tangible personal property or services to any Boys
746746 & Girls Clubs of America affiliate in this state which is not
747747 affiliated with the Salvation Army and which is exempt from taxation
748748 pursuant to the prov isions of the Internal Revenue Code, 26 U.S.C.,
749749 Section 501(c)(3);
750750 21. Sales of tangible pe rsonal property or services to any
751751 organization, which takes court -adjudicated juveniles for purposes
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802802 of rehabilitation, and which is exempt from taxation pursuant to the
803803 provisions of the Internal Revenue Code, 26 U .S.C., Section
804804 501(c)(3), provided that at least fifty percent (50%) of the
805805 juveniles served by such organization are court adjudicated and the
806806 organization receives state funds in an amount less than ten percent
807807 (10%) of the annual budget of the organizat ion;
808808 22. Sales of tangible personal pr operty or services to:
809809 a. any health center as defined in Section 254b of Title
810810 42 of the United States Code,
811811 b. any clinic receiving disbursements of state monies
812812 from the Indigent Health Care Revolving Fund pursuant
813813 to the provisions of Section 66 of T itle 56 of the
814814 Oklahoma Statutes,
815815 c. any community-based health center which meets all of
816816 the following criteria:
817817 (1) provides primary care services at no cost to the
818818 recipient, and
819819 (2) is exempt from taxation pursuant to the
820820 provisions of Section 501(c)(3) of the Internal
821821 Revenue Code, 26 U.S.C., Section 501(c)(3), and
822822 d. any community mental health center as defined in
823823 Section 3-302 of Title 43A of the Oklahoma Statut es;
824824 23. Dues or fees including free or complimentar y dues or fees
825825 which have a value equivalent to the charge that could have
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876876 otherwise been made, to YMCAs, YWCAs or municipally -owned recreation
877877 centers for the use of facilities and programs;
878878 24. The first Fifteen Thousand Dollars ($15,000.00) each year
879879 from sales of tangible personal property o r services to or by a
880880 cultural organization established to sponsor and promote
881881 educational, charitable and cultural events for dis advantaged
882882 children, and which or ganization is exempt from taxation pursuant to
883883 the provisions of the Internal Revenue Code, 2 6 U.S.C., Section
884884 501(c)(3);
885885 25. Sales of tangible personal property or services to museums
886886 or other entities which have been accredited by the American
887887 Association of Museums. Any person making purchases on behal f of
888888 any such museum or other entity sha ll certify, in writing, on the
889889 copy of the invoice or sales ticket to be retained by the vendor
890890 that the purchases are made for and on behalf of such museum or
891891 other entity and set out the name of such museum or othe r entity.
892892 Any person who wrongfully or erroneously certifies that the
893893 purchases are for any such museum or other entity or who otherwise
894894 violates the provisions of this paragraph shall be deemed guilty o f
895895 a misdemeanor and, upon conviction thereof, shall be fined an amount
896896 equal to double the a mount of sales tax involved or incarcerated for
897897 not more than sixty (60) days, or by both such fine and
898898 incarceration;
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949949 26. Sales of tickets for admission by any mu seum accredited by
950950 the American Association of Museu ms. In order to be eligible for
951951 the exemption provided by this paragraph, an amount equivalent to
952952 the amount of the tax which would otherwise be required to be
953953 collected pursuant to the provisions of Sec tion 1350 et seq. of this
954954 title shall be separately stated on the admission ticket and shal l
955955 be collected and used for the sole purpose of servicing or aiding in
956956 the servicing of debt incurred by the museum to effect the
957957 construction, enlarging or renovati on of any facility to be used for
958958 entertainment, edification or cultural cultivation to whi ch entry is
959959 gained with a paid admission ticket;
960960 27. Sales of tangible personal property or services occurring
961961 on or after June 1, 1995, to children 's homes which are supported or
962962 sponsored by one or more churches, m embers of which serve as
963963 trustees of the home;
964964 28. Sales of tangible personal property or services to the
965965 organization known as the Disabled American Veterans, Department of
966966 Oklahoma, Inc., and subordina te chapters thereof;
967967 29. Sales of tangible personal property or services to youth
968968 camps which are supported or sponsored by one or more churches,
969969 members of which serve as trustees of the organization;
970970 30. a. Until July 1, 2022, transfer of tangible perso nal
971971 property made pursuant to Section 3226 of Title 63 of
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10221022 the Oklahoma Statutes by the University Hospitals
10231023 Trust, and
10241024 b. Effective July 1, 2022, transfer of tangible personal
10251025 property or services to or by:
10261026 (1) the University Hospitals Trust created pursua nt
10271027 to Section 3224 of Title 63 of the Oklahoma
10281028 Statutes, or
10291029 (2) nonprofit entities which are exempt from taxation
10301030 pursuant to the provisions of the Internal
10311031 Revenue Code of the United States, 26 U.S.C.,
10321032 Section 501(c)(3), which have entered into a
10331033 joint operating agreement with the University
10341034 Hospitals Trust;
10351035 31. Sales of tangible personal property or services to a
10361036 municipality, county or school district pursuant to a lease or
10371037 lease-purchase agreement executed between the v endor and a
10381038 municipality, county or school district. A copy of the lease or
10391039 lease-purchase agreement shall be retained by the vendor;
10401040 32. Sales of tangible personal property or services to any
10411041 spaceport user, as defined in the Oklahoma Space Industry
10421042 Development Act;
10431043 33. The sale, use, storage, consumption or distribution in this
10441044 state, whether by the importer, exporter or another person, of any
10451045 satellite or any associated launch vehicle including components of,
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10961096 and parts and motors for, any such satelli te or launch vehicle,
10971097 imported or caused to be imported into this state for the pur pose of
10981098 export by means of launching into space. This exemption provided by
10991099 this paragraph shall not be affected by:
11001100 a. the destruction in whole or in part of the satellite
11011101 or launch vehicle,
11021102 b. the failure of a launch to occur or be successful, or
11031103 c. the absence of any transfer or title to, or possession
11041104 of, the satellite or launch vehicle after launch;
11051105 34. The sale, lease, use, storage, consumption or distribution
11061106 in this state of any space facilit y, space propulsion system or
11071107 space vehicle, satellite o r station of any kind possessing space
11081108 flight capacity including components thereof;
11091109 35. The sale, lease, use, storage, consumption or distribution
11101110 in this state of tangible personal property, place d on or used
11111111 aboard any space facility, space propulsion system or space vehicle,
11121112 satellite, or station possessing space flight capacity, which is
11131113 launched into space, irrespective of whether such tangible property
11141114 is returned to this state for subsequent use, storage, or
11151115 consumption in any manner;
11161116 36. The sale, lease, use, storage, consumption or distribution
11171117 in this state of tangible personal property meeting the definition
11181118 of "section 38 property" as defined in Sections 48(a)(1)(A) and
11191119 (B)(i) of the Internal Revenue Code of 1986, that is an integral
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11701170 part of and used primarily in support of space flight; however,
11711171 section 38 property used in support of space flight shall not
11721172 include general office equipment, any boat, mobile home, motor
11731173 vehicle or other vehicle of a class or type required to be
11741174 registered, licensed, titled or documented in this state or by the
11751175 United States government, or any other property not specifically
11761176 suited to supporting space activity. The term "in support of space
11771177 flight", for purposes of this paragraph, means the altering,
11781178 monitoring, controlling, regulating, adjusting, servicing or
11791179 repairing of any space facility, space propulsion systems or space
11801180 vehicle, satellite or station possessing space flight cap acity
11811181 including the components thereof;
11821182 37. The purchase or lease of machinery and equipment for use at
11831183 a fixed location in this state, which is used exclusively in the
11841184 manufacturing, processing, compounding or producing of any space
11851185 facility, space propulsion system or space ve hicle, satellite or
11861186 station of any kind possessing space fl ight capacity. Provided, the
11871187 exemption provided for in this paragraph shall not be allowed unless
11881188 the purchaser or lessee signs an affidavit stating that the item or
11891189 items to be exempted are for t he exclusive use designated herein.
11901190 Any person furnishing a false affidavit to the vendor for the
11911191 purpose of evading payment of any tax imposed by Section 1354 of
11921192 this title shall be subject to the penalties provided by law. As
11931193 used in this paragraph, "machinery and equipment" means "section 38
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12441244 property" as defined in Sections 48(a)(1)(A) and (B)(i) of the
12451245 Internal Revenue Code of 1986, which is used as an integral part of
12461246 the manufacturing, processing, compounding or producing of items of
12471247 tangible personal property. Such term includes parts and
12481248 accessories only to the extent that the exemption thereof is
12491249 consistent with the provisions of this paragraph;
12501250 38. The amount of a surcharge or any other amount which is
12511251 separately stated on an admission ticket which is imposed, collected
12521252 and used for the sole purpose of constructing, remodeling or
12531253 enlarging facilities of a public trust having a municipality or
12541254 county as its sole beneficiary;
12551255 39. Sales of tangible personal property or serv ices which are
12561256 directly used in or for the benefit of a state park in this state,
12571257 which are made to an organization which is exempt from taxation
12581258 pursuant to the provisions of the Internal Revenue Code, 26 U.S.C.,
12591259 Section 501(c)(3) and which is organized primarily for the purpo se
12601260 of supporting one or more state parks located in this stat e;
12611261 40. The sale, lease or use of parking privileges by an
12621262 institution of The Oklahoma State System of Higher Education;
12631263 41. Sales of tangible personal property or services for use on
12641264 campus or school construction projects for the benefit of
12651265 institutions of The Oklahoma State System of Higher Education,
12661266 private institutions of higher education accredited by the Oklahoma
12671267 State Regents for Higher Education or any public school or school
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13181318 district when such projects are financed by or through the use of
13191319 nonprofit entities which are exempt from taxation pursuant to the
13201320 provisions of the Internal Revenue Code, 26 U.S.C., Section
13211321 501(c)(3);
13221322 42. Sales of tangible personal property o r services by an
13231323 organization which is exempt from taxation pursuant to the
13241324 provisions of the Internal Revenue Code, 26 U.S.C., Section
13251325 501(c)(3), in the course of conducting a national championship
13261326 sports event, but on ly if all or a portion of the payment in
13271327 exchange therefor would quali fy as the receipt of a qualified
13281328 sponsorship payment described in Internal Revenue Code, 26 U.S.C.,
13291329 Section 513(i). Sales exempted pursuant to this paragraph shall be
13301330 exempt from all Oklahoma sales, use, excise and gross r eceipts
13311331 taxes;
13321332 43. Sales of tangible personal property or services to or by an
13331333 organization which:
13341334 a. is exempt from taxation pursuant to the provisions of
13351335 the Internal Revenue Code, 26 U.S.C., Section
13361336 501(c)(3),
13371337 b. is affiliated with a comprehensive university within
13381338 The Oklahoma State System of Higher Education, and
13391339 c. has been organized primarily for the purpose of
13401340 providing education an d teacher training and
13411341 conducting events relating to robotics;
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13921392 44. The first Fifteen Thousand Dollars ($15,000.00) ea ch year
13931393 from sales of tangible pe rsonal property to or by youth athletic
13941394 teams which are part of an athletic organization exempt from
13951395 taxation pursuant to the provisions of the Internal Revenue Code, 26
13961396 U.S.C., Section 501(c)(4), for the purposes of raising funds for the
13971397 benefit of the team;
13981398 45. Sales of tickets for admission to a colle giate athletic
13991399 event that is held in a facility owned o r operated by a municipality
14001400 or a public trust of which the municipality is the sole beneficiary
14011401 and that actually det ermines or is part of a tournamen t or
14021402 tournament process for determining a conferen ce tournament
14031403 championship, a conference championship, or a national championship;
14041404 46. Sales of tangible personal property or se rvices to or by an
14051405 organization which is exempt from taxation pursuant to the
14061406 provisions of the Internal Revenue Code, 26 U.S.C ., Section
14071407 501(c)(3) and is operating the Oklahoma City National Memorial and
14081408 Museum, an affiliate of the National Park System;
14091409 47. Sales of tangible personal property or s ervices to
14101410 organizations which ar e exempt from federal taxation pursuant to the
14111411 provisions of Section 501(c)(3) of the Internal Revenue Co de, 26
14121412 U.S.C., Section 501(c)(3), the memberships of which are limited to
14131413 honorably discharged veterans, and which furnish financial support
14141414 to area veterans' organizations to be used for the purpose o f
14151415 constructing a memorial or museum;
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14661466 48. Sales of tangible personal property or services on or after
14671467 January 1, 2003, to an or ganization which is exempt from taxation
14681468 pursuant to the provisions of the Inte rnal Revenue Code, 26 U.S.C.,
14691469 Section 501(c)(3) th at is expending monies received from a private
14701470 foundation grant in conjunction with expenditures of local sales tax
14711471 revenue to construct a local public library;
14721472 49. Sales of tangible personal property or s ervices to a state
14731473 that borders this state or any political subdivision of that state,
14741474 but only to the extent that the other state or political subdivision
14751475 exempts or does not impose a tax on similar sales of items to this
14761476 state or a political subdivision of this state;
14771477 50. Effective July 1, 2005, sales of tangible personal property
14781478 or services to the Career Technology Student Organizations under the
14791479 direction and supervision of the Oklahoma Department of Career and
14801480 Technology Education;
14811481 51. Sales of tangible personal property to a public trust
14821482 having either a single city, town or county or multiple cities,
14831483 towns or counties or combination thereof as beneficiary or
14841484 beneficiaries or a nonprofit organization which is exempt f rom
14851485 taxation pursuant to the prov isions of the Internal Revenue Code, 26
14861486 U.S.C., Section 501(c)(3) for the purpose of constructing
14871487 improvements to or expanding a hospital or nursing home owned and
14881488 operated by any such public trust or nonprofit entity prior to July
14891489 1, 2008, in counties wit h a population of less than one hundred
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15401540 thousand (100,000) persons, according to the most recent Federal
15411541 Decennial Census. As used in this paragraph, "constructing
15421542 improvements to or expanding" shall not mean any expense f or routine
15431543 maintenance or general repairs and shall require a project cost of
15441544 at least One Hundred Thousand Dollars ($100,000.00). For pu rposes
15451545 of this paragraph, sales made to a contractor or subcontractor that
15461546 enters into a contractual relationship with a public trust or
15471547 nonprofit entity as described by this paragraph shall be conside red
15481548 sales made to the public trust or nonprofit entity. The exemption
15491549 authorized by this paragraph shall be administered in the form of a
15501550 refund from the sales tax revenues apportioned pursuant to Section
15511551 1353 of this title and the vendor shall be require d to collect the
15521552 sales tax otherwise applicable to the transaction. The purchaser
15531553 may apply for a refund of the sales tax p aid in the manner
15541554 prescribed by this paragraph. Within thirty (30) days after the end
15551555 of each fiscal year, any purchaser that is en titled to make
15561556 application for a refund based upon the exempt treatment authorized
15571557 by this paragraph may file an application for refund of the sales
15581558 taxes paid during such p receding fiscal year. The Tax Co mmission
15591559 shall prescribe a form for purposes of ma king the application for
15601560 refund. The Tax Commission sh all determine whether or not the total
15611561 amount of sales tax exemptions claimed by all purchasers is equal to
15621562 or less than Six Hundred Fifty Thousand Dol lars ($650,000.00). If
15631563 such claims are less than or equal to that amount, the Tax
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16141614 Commission shall make refunds to the purchasers in the full amount
16151615 of the documented and ve rified sales tax amounts. If such claims by
16161616 all purchasers are in excess of Six H undred Fifty Thousand Dollars
16171617 ($650,000.00), the T ax Commission shall determine the amount of each
16181618 purchaser's claim, the total amount of all claims by all purchasers,
16191619 and the percentage each purchaser 's claim amount bears to the total.
16201620 The resulting percentage determined for each purchaser shall be
16211621 multiplied by Six Hundred Fifty Thousand Dollars ($650,000. 00) to
16221622 determine the amount of refundable sales tax to be paid to eac h
16231623 purchaser. The pro rata refund amount shall be the only method to
16241624 recover sales taxes paid during the preceding fiscal year and n o
16251625 balance of any sales taxes paid on a pro rata basis s hall be the
16261626 subject of any subsequent refund claim pursuant to this p aragraph;
16271627 52. Effective July 1, 2006, sales of tangible personal property
16281628 or services to any organization which assists, trains, ed ucates, and
16291629 provides housing for physically and mentall y handicapped persons and
16301630 which is exempt from taxation pursuant to the provisions of the
16311631 Internal Revenue Code, 26 U. S.C., Section 501(c)(3) and that
16321632 receives at least eighty-five percent (85%) of its annual budget
16331633 from state or federal funds. In order t o receive the benefit of the
16341634 exemption authorized by this paragraph, the taxpayer shall be
16351635 required to make payment of the applicable sales tax at the time of
16361636 sale to the vendor in the manner otherwise required by law.
16371637 Notwithstanding any other provision of the Oklahoma Uniform Tax
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16881688 Procedure Code to the contrary, the taxpayer shall be authorized to
16891689 file a claim for refun d of sales taxes paid that qualif y for the
16901690 exemption authorized by this paragraph f or a period of one (1) year
16911691 after the date of the sale transaction. The taxpayer shall be
16921692 required to provide documentation as may be prescribed by the
16931693 Oklahoma Tax Commission in support of the refund clai m. The total
16941694 amount of sales tax qualifying for e xempt treatment pursuant to this
16951695 paragraph shall not ex ceed One Hundred Seventy -five Thousand Dollars
16961696 ($175,000.00) each fiscal year. Claims for refund shall be
16971697 processed in the order in which such claims are received by the
16981698 Oklahoma Tax Commission. If a claim otherwise timely filed exceeds
16991699 the total amount of refunds payable for a fiscal year, such claim
17001700 shall be barred;
17011701 53. The first Two Thousand Dollars ($2,000.00) each year of
17021702 sales of tangible person al property or services to, by, or for the
17031703 benefit of a qualified neighborhood watch organization that is
17041704 endorsed or supported by or working directly with a law enforcement
17051705 agency with jurisdiction in the area in which the neighborhood watch
17061706 organization is located. As used in this paragraph, "qualified
17071707 neighborhood watch organization" means an organization that is a
17081708 not-for-profit corporation under the laws of the State of Oklahoma
17091709 that was created to help prevent criminal activity in an area
17101710 through community involvement and interaction with local law
17111711 enforcement and which is one of the first two thousand organizations
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17621762 which makes application to the Oklahoma Tax Commission for the
17631763 exemption after March 29, 2006;
17641764 54. Sales of tangible personal property t o a nonprofit
17651765 organization, exempt from taxation p ursuant to the provisions of the
17661766 Internal Revenue Code, 26 U.S.C., Section 501(c)(3), organized
17671767 primarily for the purpose of providing services to homeless persons
17681768 during the day and located in a metropolit an area with a population
17691769 in excess of five hundre d thousand (500,000) persons according to
17701770 the latest Federal Decennial Census. The exemption authorized by
17711771 this paragraph shall be applicable to sales of tangible personal
17721772 property to a qualified entity oc curring on or after January 1,
17731773 2005;
17741774 55. Sales of tangible personal property or services to or by an
17751775 organization which is exempt from taxation pursuant to the
17761776 provisions of the Internal Revenue Code, 26 U.S.C., Section
17771777 501(c)(3) for events the principal purpose of which is to provide
17781778 funding for the preservation of wetlands and habitat for wild ducks;
17791779 56. Sales of tangible personal property or services to or by an
17801780 organization which is exempt from taxation pursuant to the
17811781 provisions of the Internal Reven ue Code, 26 U.S.C., Section
17821782 501(c)(3) for events t he principal purpose of which is to provide
17831783 funding for the preservation and conservation of wild turkeys;
17841784 57. Sales of tangible personal property or services to an
17851785 organization which:
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18361836 a. is exempt from taxation pursuant to the provisions of
18371837 the Internal Revenue Code, 26 U.S.C., Section
18381838 501(c)(3), and
18391839 b. is part of a network of community -based, autonomous
18401840 member organizations that meets the following
18411841 criteria:
18421842 (1) serves people with workplace disadvantages and
18431843 disabilities by providing job training and
18441844 employment services, as well as job placement
18451845 opportunities and post-employment support,
18461846 (2) has locations in the United States and at least
18471847 twenty other countries,
18481848 (3) collects donated clothing and household goods to
18491849 sell in retail stores and provides contract labor
18501850 services to business and government, and
18511851 (4) provides documentation to the Oklahoma Tax
18521852 Commission that over seventy -five percent (75%)
18531853 of its revenues are channele d into employment,
18541854 job training and placement programs and other
18551855 critical community services;
18561856 58. Sales of tickets made on or after Septe mber 21, 2005, and
18571857 complimentary or free tickets for admission issued on or after
18581858 September 21, 2005, which have a value equivalent to the charge that
18591859 would have otherwise been made, for admiss ion to a professional
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19091909
19101910 athletic event in which a team in the Nat ional Basketball
19111911 Association is a participant, which is held in a facility owned or
19121912 operated by a municipality, a coun ty or a public trust of which a
19131913 municipality or a county is the sole benefi ciary, and sales of
19141914 tickets made on or after July 1, 2007, and complimentary or free
19151915 tickets for admission issued on or after July 1, 2007, which have a
19161916 value equivalent to the charge that would have otherwise been made,
19171917 for admission to a professional ath letic event in which a team in
19181918 the National Hockey League is a participant, which is held in a
19191919 facility owned or operated by a municipality, a county or a public
19201920 trust of which a municipality or a county is the sol e beneficiary;
19211921 59. Sales of tickets for admission and complimentary or free
19221922 tickets for admission which have a value equivalent to the charge
19231923 that would have otherwise been made to a professional sporting event
19241924 involving ice hockey, baseball, basketball, football or arena
19251925 football, or soccer. A s used in this paragraph, "professional
19261926 sporting event" means an organized athletic competition between
19271927 teams that are members of an organized league or association with
19281928 centralized management, other than a national league or national
19291929 association, that imp oses requirements for participation in the
19301930 league upon the teams , the individual athletes or both, and which
19311931 uses a salary structure to compensate the athletes;
19321932 60. Sales of tickets for admission to an annual event sponsored
19331933 by an educational and charita ble organization of women which is
19341934
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19831983
19841984 exempt from taxation pursuant to the provisions of the Internal
19851985 Revenue Code, 26 U.S.C., Section 501(c)(3) and has as its mission
19861986 promoting volunteerism, developing the potential of women and
19871987 improving the community throu gh the effective action and leadership
19881988 of trained volunteers;
19891989 61. Sales of tangible personal property or services to an
19901990 organization, which is exempt from taxation pursuant to the
19911991 provisions of the Internal Revenue Code, 26 U.S.C., Section
19921992 501(c)(3), and which is itself a member of an organization which is
19931993 exempt from taxation pursuant to the provisions of the Internal
19941994 Revenue Code, 26 U.S.C., Section 501(c)(3), if the membership
19951995 organization is primarily engaged in advancing the purposes of its
19961996 member organizations through fundraising, public awareness or other
19971997 efforts for the benefit of its member organizations, and if the
19981998 member organization is primarily engaged either in providing
19991999 educational services and programs concerning health-related diseases
20002000 and conditions to individuals suffering from such health -related
20012001 diseases and conditions or their caregivers and family members or
20022002 support to such individuals, or in health -related research as to
20032003 such diseases and condit ions, or both. In order to qualify for the
20042004 exemption authorized by this paragraph, the member nonprofit
20052005 organization shall be required to provide proof to the Oklahoma Tax
20062006 Commission of its membership status in the membership organization;
20072007
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20572057 62. Sales of tangible personal property or services to or by an
20582058 organization which is part of a national volunteer wome n's service
20592059 organization dedicated to promoting patriotism, preserving American
20602060 history and securing better education for children and which has at
20612061 least 168,000 members in 3,000 chapters across the United States;
20622062 63. Sales of tangible personal property o r services to or by a
20632063 YWCA or YMCA organization which is part of a national nonprofit
20642064 community service organization working to meet the health and soc ial
20652065 service needs of its members across the United States;
20662066 64. Sales of tangible personal property or se rvices to or by a
20672067 veteran's organization which is exempt from taxation pursuant to the
20682068 provisions of the Internal Reve nue Code, 26 U.S.C., Section
20692069 501(c)(19) and which is known as the Veterans of Foreign Wars of the
20702070 United States, Oklahoma Chapters;
20712071 65. Sales of boxes of food by a church or by an organization,
20722072 which is exempt from taxation pursuant to the provisions of the
20732073 Internal Revenue Code, 26 U.S. C., Section 501(c)(3). To qualify
20742074 under the provisions of this paragraph, the organization must be
20752075 organized for the primary purpose of feeding needy individuals or to
20762076 encourage volunteer service by requiring such service in order to
20772077 purchase food. These boxes shall only contain edible staple food
20782078 items;
20792079 66. Sales of tangible personal property or services to any
20802080 person with whom a church has duly entered into a construction
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21312131 contract, necessary for carrying out such contract or to any
21322132 subcontractor to suc h a construction contract;
21332133 67. Sales of tangible personal property or services used
21342134 exclusively for char itable or educational purposes, to or by an
21352135 organization which:
21362136 a. is exempt from taxation pursuant to the provisions of
21372137 the Internal Revenue Code, 26 U.S.C., Section
21382138 501(c)(3),
21392139 b. has filed a Not-for-Profit Certificate of
21402140 Incorporation in this state, and
21412141 c. is organized for the purpose of:
21422142 (1) providing training and education to
21432143 developmentally disabled individuals,
21442144 (2) educating the community about the rights,
21452145 abilities and strengths of developmentally
21462146 disabled individuals, and
21472147 (3) promoting unity among d evelopmentally disabled
21482148 individuals in their community and geographic
21492149 area;
21502150 68. Sales of tangible personal property o r services to any
21512151 organization which is a shelter for abused, neglected, or abandoned
21522152 children and which is exempt from taxation pursuant to the
21532153 provisions of the Internal Revenue Code, 26 U.S.C., Section
21542154 501(c)(3); provided, until July 1, 2008, such exemption sha ll apply
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22052205 only to eligible shelters for children from birth to age twelve (12)
22062206 and after July 1, 2008, such exemption shall apply t o eligible
22072207 shelters for children from birth to age eighteen (18);
22082208 69. Sales of tangible personal property or services to a child
22092209 care center which is licensed pursuant to the Oklahoma Child Care
22102210 Facilities Licensing Act and which:
22112211 a. possesses a 3-star rating from the Department of Human
22122212 Services Reaching for the Stars Program or a national
22132213 accreditation, and
22142214 b. allows on-site universal prekindergarten education to
22152215 be provided to four-year-old children through a
22162216 contractual agreement with any public school or school
22172217 district.
22182218 For the purposes of this paragraph, sales made to any person,
22192219 firm, agency or entity that has ent ered previously into a
22202220 contractual relationship with a child care center for construction
22212221 and improvement of buildings and other structure s owned by the child
22222222 care center and operated for educational purposes shall be
22232223 considered sales made to a child care cent er. Any such person,
22242224 firm, agency or entity making purchases on behalf of a child care
22252225 center shall certify, in writing, on the copy of the invoice or
22262226 sales ticket the nature of the purchase. Any such person, or person
22272227 acting on behalf of a firm, age ncy or entity making purchases on
22282228 behalf of a child care center in violation of this paragraph shall
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22792279 be guilty of a misdemeanor and upon c onviction thereof shall be
22802280 fined an amount equal to double the amount of sales tax involved or
22812281 incarcerated for not more t han sixty (60) days or both;
22822282 70. a. Sales of tangible personal property to a service
22832283 organization of mothers who have children who are
22842284 serving or who have served in the military, which
22852285 service organization is exempt from taxation pursuant
22862286 to the provisions of the Internal Revenue Code , 26
22872287 U.S.C., Section 501(c)(19) and which is known as the
22882288 Blue Star Mothers of America, Inc. The exempti on
22892289 provided by this paragraph shall only apply to the
22902290 purchase of tangible personal property actually sent
22912291 to United States military personnel overseas who are
22922292 serving in a combat zone and not to any other tangible
22932293 personal property purchased by the organi zation.
22942294 Provided, this exemption shall not apply to any sales
22952295 tax levied by a city, town, county, or any other
22962296 jurisdiction in this state.
22972297 b. The exemption authorized by this paragraph shall be
22982298 administered in the form of a refund from the sales
22992299 tax revenues apportioned pursuant to Section 1353 of
23002300 this title, and the vendor shall be required to
23012301 collect the sales tax otherwise applicable to the
23022302 transaction. The purchaser may apply for a refund of
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23532353 the state sales tax paid in the manner prescribed by
23542354 this paragraph. Within sixty (60) days after the end
23552355 of each calendar quarter, any purchaser that is
23562356 entitled to make applic ation for a refund based upon
23572357 the exempt treatment authorized by this paragraph may
23582358 file an application for refund of the state sales
23592359 taxes paid during such preceding calendar quarter.
23602360 The Tax Commission shall prescribe a form for purposes
23612361 of making the application for refund.
23622362 c. A purchaser who applies for a refund pursuant to this
23632363 paragraph shall certify that the items were actually
23642364 sent to military personnel overseas in a combat zone.
23652365 Any purchaser that applies for a refund for the
23662366 purchase of items th at are not authorized for
23672367 exemption under this paragraph shall be subject to a
23682368 penalty in the amount of Five Hundred Dollars
23692369 ($500.00);
23702370 71. Sales of food and snack items to or by an organization
23712371 which is exempt from taxation pursuant to the provisions of the
23722372 Internal Revenue Code, 26 U.S .C., Section 501(c)(3), whose primary
23732373 and principal purpose is providing funding for scholarships in the
23742374 medical field;
23752375 72. Sales of tangible personal property or services for use
23762376 solely on construction projects for organi zations which are exempt
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24272427 from taxation pursuant to the provisions of the Internal Revenue
24282428 Code, 26 U.S.C., Section 501(c)(3) and whose pur pose is providing
24292429 end-of-life care and access to hospice services to low -income
24302430 individuals who live in a facility owned by the organization. The
24312431 exemption provided by this paragraph applies to sales to the
24322432 organization as well as to sales to any person w ith whom the
24332433 organization has duly entered into a construction contract,
24342434 necessary for carrying out such contract or t o any subcontractor to
24352435 such a construction contract. Any person making purchases on behalf
24362436 of such organization shall certify, in writing , on the copy of the
24372437 invoice or sales ticket to be retained by the vendor that the
24382438 purchases are made for and on behalf of such organization and set
24392439 out the name of such organization. Any person who wrongfully or
24402440 erroneously certifies that purchases are f or any of the above-named
24412441 organizations or who otherwise violates this section shall be guilty
24422442 of a misdemeanor and up on conviction thereof shall be fi ned an
24432443 amount equal to double the amount of sales tax involved or
24442444 incarcerated for not more than sixty (6 0) days or both;
24452445 73. Sales of tickets for admission to events held by
24462446 organizations exempt from taxation pursuant to the provisions of the
24472447 Internal Revenue Code, 26 U.S.C., Section 501(c)(3) that are
24482448 organized for the purpose of supporting general hospita ls licensed
24492449 by the State Department of Health;
24502450 74. Sales of tangible personal property or services:
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25002500
25012501 a. to a foundation which is exempt from taxation p ursuant
25022502 to the provisions of the Internal Revenue Code, 26
25032503 U.S.C., Section 501(c)(3) and which raises tax -
25042504 deductible contributions in support of a wide range of
25052505 firearms-related public interest activities of the
25062506 National Rifle Association of America and ot her
25072507 organizations that defend and foster Second Amendment
25082508 rights, and
25092509 b. to or by a grassroots fundraisin g program for sales
25102510 related to events to raise funds for a foundation
25112511 meeting the qualifications of subparagraph a of this
25122512 paragraph;
25132513 75. Sales by an organization or entity which is exempt from
25142514 taxation pursuant to the provisions of the Internal Revenue C ode, 26
25152515 U.S.C., Section 501(c)(3) which are related to a fundraising event
25162516 sponsored by the organization or entity when the event does not
25172517 exceed any five (5) consecutive days and when the sales are no t in
25182518 the organization's or the entity's regular course of business.
25192519 Provided, the exemption provided in this paragraph shall be limited
25202520 to tickets sold for admittance to th e fundraising event and items
25212521 which were donated to the organization or entity for sale at the
25222522 event;
25232523 76. Effective November 1, 2017, sal es of tangible personal
25242524 property or services to an organization which is exempt from
25252525
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25752575 taxation pursuant to the provisions of the Internal Revenue Code, 26
25762576 U.S.C., Section 501(c)(3) and operates as a col laborative model
25772577 which connects community agencies in o ne location to serve
25782578 individuals and families affected by violence and where victims have
25792579 access to services and advoc acy at no cost to the victim;
25802580 77. Effective July 1, 2018, sales of tangible person al property
25812581 or services to or by an association which i s exempt from taxation
25822582 pursuant to the provisions of the Internal Revenue Code, 26 U.S.C.,
25832583 Section 501(c)(19) and which is known as the National Guard
25842584 Association of Oklahoma;
25852585 78. Effective July 1, 20 18, sales of tangible personal property
25862586 or services to or by an association which is exempt from taxation
25872587 pursuant to the provisions of the Internal Revenue Code, 26 U.S.C.,
25882588 Section 501(c)(4) and which is k nown as the Marine Corps League of
25892589 Oklahoma;
25902590 79. Sales of tangible personal property or services to the
25912591 American Legion, whether the purchase is made by the entity
25922592 chartered by the United States Congress or is an entity organized
25932593 under the laws of this or another state pursuant to the authority of
25942594 the national American Legion organization;
25952595 80. Sales of tangible personal property or services to or by an
25962596 organization which is:
25972597 a. exempt from taxation pursuant to the provisio ns of the
25982598 Internal Revenue Code, 26 U.S.C., Section 501(c)(3),
25992599
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26492649 b. verified with a letter from the MIT Fab Foundation as
26502650 an official member of the Fab Lab Network in
26512651 compliance with the Fab Charter, and
26522652 c. able to provide documentation that its primary and
26532653 principal purpose is to provide c ommunity access to
26542654 advanced 21st century manufactu ring and digital
26552655 fabrication tools for science, technol ogy,
26562656 engineering, art and math (STEAM) learning skills,
26572657 developing inventions, creating and sustaining
26582658 businesses and producing personalized products;
26592659 81. Effective November 1, 2021, sales of tangible personal
26602660 property or services used solely for construc tion and remodeling
26612661 projects to an organization which is exempt from taxation pursuant
26622662 to the provisions of the Internal Revenue Code, 26 U.S.C., Secti on
26632663 501(c)(3), and which meets the following requir ements:
26642664 a. its primary purpose is to construct or remod el and
26652665 sell affordable housing and provide homeownership
26662666 education to residents of Oklahoma that have an income
26672667 that is below one hundred percent (100% ) of the Family
26682668 Median Income guidelines as define d by the U.S.
26692669 Department of Housing and Urban Developme nt,
26702670 b. it conducts its activities in a manner that serves
26712671 public or charitable purposes, rather than commercial
26722672 purposes,
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27232723 c. it receives funding and re venue and charges fees in a
27242724 manner that does not i ncentivize it or its employees
27252725 to act other than in the best interests of its
27262726 clients, and
27272727 d. it compensates its employees in a manner that does not
27282728 incentivize employees to act other than in the best
27292729 interests of its clients;
27302730 82. Effective November 1, 20 21, sales of tangible personal
27312731 property or services to a nonprofit entity, organized pursuant to
27322732 Oklahoma law before January 1, 2022, exempt from federal income
27332733 taxation pursuant to Section 501(c) of the Internal Revenue Code of
27342734 1986, as amended, the princ ipal functions of which are to provide
27352735 assistance to natural persons following a disaster, with program
27362736 emphasis on repair or restoration to single -family residential
27372737 dwellings or the construction of a re placement single-family
27382738 residential dwelling. As us ed in this paragraph, "disaster" means
27392739 damage to property with or without accompanying injury to persons
27402740 from heavy rain, high winds, tornadic winds, drought, wildfire,
27412741 snow, ice, geologic disturbances, e xplosions, chemical accidents or
27422742 spills and other events causing damage to property on a large scale.
27432743 For purposes of this paragraph, an entity that expended at least
27442744 seventy-five percent (75%) of its funds on the restoratio n to
27452745 single-family housing following a disaster including related general
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27962796 and administrative expenses, shall be eligible for the exemption
27972797 authorized by this paragraph;
27982798 83. Effective November 1, 2021, through December 31, 2024,
27992799 sales of tangible personal property or services to a mus eum that:
28002800 a. operates as a part of an organization wh ich is exempt
28012801 from taxation pursuant to the provisions o f the
28022802 Internal Revenue Code, 26 U.S.C., Section 501(c)(3) ,
28032803 b. is not accredited by the American Alliance of Museums,
28042804 and
28052805 c. operates on an annua l budget of less than One Million
28062806 Dollars ($1,000,000.00 );
28072807 84. Until July 1, 2022, sales of tangible personal p roperty or
28082808 services for use in a clinical practice or medical facility operated
28092809 by an organization which is exempt from taxation pursuant t o the
28102810 provisions of the Internal Revenue Code of the Unit ed States, 26
28112811 U.S.C., Section 501(c)(3), and which has enter ed into a joint
28122812 operating agreement with the Unive rsity Hospitals Trust created
28132813 pursuant to Section 3224 of Title 63 o f the Oklahoma Statut es. The
28142814 exemption provided by this paragraph shall be li mited to the
28152815 purchase of tangible personal property and serv ices for use in
28162816 clinical practices or medical faci lities acquired or leased by the
28172817 organization from the University Hospitals Authority, Un iversity
28182818 Hospitals Trust, or the University of Oklahoma o n or after June 1,
28192819 2021; and
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28702870 85. Sales of tangible personal property or services to a
28712871 nonprofit entity, organized pursuant to Oklahoma law before January
28722872 1, 2019, exempt from fe deral income taxation pursuant to Section
28732873 501(c) of the Internal Revenue Code of 1986, as amended, the
28742874 principal functions of which are to provide assistance to natural
28752875 persons following a disaster, with program emphasis on repair or
28762876 restoration to single -family residential dw ellings or the
28772877 construction of a replacement single -family residential dwelling.
28782878 For purposes of this paragraph, an entity operated exclusively for
28792879 charitable and educational purposes through the coordination of
28802880 volunteers for the dis aster recovery of hom es (as derived from Part
28812881 III, Statement of Program Servic es, of Internal Revenue Service Form
28822882 990) and offers its ser vices free of charge to disaster survivors
28832883 statewide who are low income with no or limited means of recovery on
28842884 their own for the restorati on to single-family housing following a
28852885 disaster including related general and administrative expenses,
28862886 shall be eligible for the exemption authorized by this paragraph.
28872887 The exemption provided by this paragraph shall only be applicabl e to
28882888 sales made on or after the effective date of this act. As used in
28892889 this paragraph, "disaster" means damage to property with or withou t
28902890 accompanying injury to persons from heavy rain, high winds, tornadic
28912891 winds, drought, wildfire, snow, ice, geologic disturbances,
28922892 explosions, chemical accidents or spills and other events causing
28932893 damage to property on a large scale.
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29442944 SECTION 2. This act shall become effective July 1, 2024.
29452945 SECTION 3. It being immediately necessary for the preservation
29462946 of the public peace, health or safety, an emergency is he reby
29472947 declared to exist, by reas on whereof this act shall take effec t and
29482948 be in full force from and after its passage and approval.
29492949
29502950 59-2-9534 MAH 01/01/24