Oklahoma 2024 Regular Session

Oklahoma Senate Bill SB1215 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1	1
2	2
	3	+	SB1215 HFLR Page 1
	4	+	BOLD FACE denotes Committee Amendments. 1
	5	+	2
	6	+	3
	7	+	4
	8	+	5
	9	+	6
	10	+	7
	11	+	8
	12	+	9
	13	+	10
	14	+	11
	15	+	12
	16	+	13
	17	+	14
	18	+	15
	19	+	16
	20	+	17
	21	+	18
	22	+	19
	23	+	20
	24	+	21
	25	+	22
	26	+	23
	27	+	24
3	28
4		-	An Act
5		-	ENROLLED SENATE
	29	+	HOUSE OF REPRESENTATIVES - FLOOR VERSION
	30	+
	31	+	STATE OF OKLAHOMA
	32	+
	33	+	2nd Session of the 59th Legislature (2024)
	34	+
	35	+	ENGROSSED SENATE
6	36		BILL NO. 1215 By: Stanley, Woods, Stephens,
7	37		and Gollihare of the Senate
8	38
9	39		and
10	40
11	41		West (Josh), Menz, Boles,
12	42		Talley, Stark, Maynard,
13		-	Hill, Roberts, Wolfley,
14		-	Manger~~, and Olsen~~ of the
15		-	~~House~~
	43	+	Hill, Roberts, Wolfley, and
	44	+	Manger of the House
	45	+
16	46
17	47
18	48
19	49		An Act relating to sales tax; amending 68 O.S. 2021,
20	50		Section 1357, as last amended by Sectio n 1, Chapter
21	51		344, O.S.L. 2023 (68 O.S. Supp. 2023, Section 1357),
22	52		which relates to exemptions; eliminating deadli ne for
23	53		certain registration for certain disabled veterans;
24	54		updating statutory language; and declaring an
25	55		emergency.
26	56
27	57
28	58
29	59
30	60
31		-	SUBJECT: Veterans tax exemption registry
32		-
33	61		BE IT ENACTED BY THE P EOPLE OF THE STATE OF OKLAHOMA:
34		-
35	62		SECTION 1. AMENDATORY 68 O.S. 2021, Section 1357, as
36	63		last amended by Section 1, Chapter 344, O.S.L. 2023 (68 O.S. Supp.
37	64		2023, Section 1357), is amended to read as follows:
38		-
39	65		Section 1357. Exemptions – General.
40		-
41	66		There are hereby specifically exempted from the tax levied by
42	67		the Oklahoma Sales Tax Code:
43	68
	69	+	SB1215 HFLR Page 2
	70	+	BOLD FACE denotes Committee Amendments. 1
	71	+	2
	72	+	3
	73	+	4
	74	+	5
	75	+	6
	76	+	7
	77	+	8
	78	+	9
	79	+	10
	80	+	11
	81	+	12
	82	+	13
	83	+	14
	84	+	15
	85	+	16
	86	+	17
	87	+	18
	88	+	19
	89	+	20
	90	+	21
	91	+	22
	92	+	23
	93	+	24
	94	+
44	95		1. Transportation of school pupils to and from elementary
45	96		schools or high schools in motor or other vehicles;
46		-
47		-
48		-	ENR. S. B. NO. 1215 Page 2
49	97		2. Transportation of persons where the far e of each person does
50	98		not exceed One Dollar ($1.00), or local transportation of persons
51	99		within the corporate limi ts of a municipality except by taxicabs;
52		-
53	100		3. Sales for resale to persons engaged in the business of
54	101		reselling the articles purchased, whether w ithin or without the
55	102		state, provided that such sales to residents of this state are made
56	103		to persons to whom sales tax permits have been issued as provided in
57	104		the Oklahoma Sales Tax Code. This exemption shall not apply to the
58	105		sales of articles made to pers ons holding permits when such persons
59	106		purchase items for their use and which they are not regularly
60	107		engaged in the business of reselling; neither shall th is exemption
61	108		apply to sales of tangible personal property to peddlers, solicitors
62	109		and other salesperso ns who do not have an established place of
63	110		business and a sales tax permit. The exemption provided by this
64	111		paragraph shall apply to sales of motor fuel or diesel fuel to a
65	112		Group Five vendor, but the use of such motor fuel or di esel fuel by
66	113		the Group Five vendor shall not be exempt from the tax levied by the
67	114		Oklahoma Sales Tax Code. The purchase of motor fuel or die sel fuel
68	115		is exempt from sales tax when th e motor fuel is for shipment outside
69	116		this state and consumed by a common carrier by rail in the conduc t
70	117		of its business. The sales tax shall apply to the purchase of motor
71	118		fuel or diesel fuel in Oklahoma by a commo n carrier by rail when
	119	+
	120	+	SB1215 HFLR Page 3
	121	+	BOLD FACE denotes Committee Amendments. 1
	122	+	2
	123	+	3
	124	+	4
	125	+	5
	126	+	6
	127	+	7
	128	+	8
	129	+	9
	130	+	10
	131	+	11
	132	+	12
	133	+	13
	134	+	14
	135	+	15
	136	+	16
	137	+	17
	138	+	18
	139	+	19
	140	+	20
	141	+	21
	142	+	22
	143	+	23
	144	+	24
	145	+
72	146		such motor fuel is purchased for fueling, within this state, of any
73	147		locomotive or other moto rized flanged wheel equipmen t;
74		-
75	148		4. Sales of advertising space in newspapers and periodicals;
76		-
77	149		5. Sales of programs relating to sporting and e ntertainment
78	150		events, and sales of advertising on billboards (including signage,
79	151		posters, panels, marquees or on other similar surfaces, whether
80	152		indoors or outdoors) or in programs relating to sporting and
81	153		entertainment events, and sales of any advertising, to be displayed
82	154		at or in connection with a sporting event, via the Internet,
83	155		electronic display devices or through public address or broadcast
84	156		systems. The exemption authorized by this paragraph shall be
85	157		effective for all sales made on or after January 1 , 2001;
86		-
87	158		6. Sales of any advertising, other than the advertising
88	159		described by paragraph 5 of this section, via the Internet,
89	160		electronic display devices or through the electronic media including
90	161		radio, public address or broadcast systems, television (whethe r
91		-
92		-	ENR. S. B. NO. 1215 Page 3
93	162		through closed circuit broadcasting systems or otherwise), and cable
94	163		and satellite television, and the servicing of any advertising
95	164		devices;
96		-
97	165		7. Eggs, feed, supplies, machinery, and equipment purchased by
98	166		persons regularly engaged in the business of rais ing worms, fish,
99	167		any insect, or any other form of terrestrial or aquatic animal life
100	168		and used for the purpose of raising same for marketing. T his
101	169		exemption shall only be granted and extended to the purchaser when
	170	+
	171	+	SB1215 HFLR Page 4
	172	+	BOLD FACE denotes Committee Amendments. 1
	173	+	2
	174	+	3
	175	+	4
	176	+	5
	177	+	6
	178	+	7
	179	+	8
	180	+	9
	181	+	10
	182	+	11
	183	+	12
	184	+	13
	185	+	14
	186	+	15
	187	+	16
	188	+	17
	189	+	18
	190	+	19
	191	+	20
	192	+	21
	193	+	22
	194	+	23
	195	+	24
	196	+
102	197		the items are to be used and in fact are u sed in the raising of
103	198		animal life as set out above. Each purchaser shall certify, in
104	199		writing, on the invoice or sa les ticket retained by the v endor that
105	200		the purchaser is regularly engaged in the business of raising such
106	201		animal life and that the items purc hased will be used only in such
107	202		business. The vendor shall certify to the Oklahoma Tax Commission
108	203		that the price of the items has been reduced to grant the full
109	204		benefit of the exemption. Violation hereof by the purchaser or
110	205		vendor shall be a misdemeanor;
111		-
112	206		8. Sale of natural or artificial gas and electricity, and
113	207		associated delivery or transmission services, when sold exclusively
114	208		for residential use. Provided, this exemption shall not apply to
115	209		any sales tax levied by a city or town, or a county or any oth er
116	210		jurisdiction in this state;
117		-
118	211		9. In addition to the exemptions authorized by Section 1357.6
119	212		of this title, sales of drugs sold pursuant to a prescription
120	213		written for the treatment of human beings by a person licensed to
121	214		prescribe the drugs, and sales of insulin and medical oxygen.
122	215		Provided, this exemption shall not apply to over -the-counter drugs;
123		-
124	216		10. Transfers of title or possession of empty , partially
125	217		filled, or filled returnable oil and chemical drums to any person
126	218		who is not regularly engaged in the business of selling, reselling
127	219		or otherwise transferring empty, partially filled or filled
128	220		returnable oil drums;
129	221
	222	+	SB1215 HFLR Page 5
	223	+	BOLD FACE denotes Committee Amendments. 1
	224	+	2
	225	+	3
	226	+	4
	227	+	5
	228	+	6
	229	+	7
	230	+	8
	231	+	9
	232	+	10
	233	+	11
	234	+	12
	235	+	13
	236	+	14
	237	+	15
	238	+	16
	239	+	17
	240	+	18
	241	+	19
	242	+	20
	243	+	21
	244	+	22
	245	+	23
	246	+	24
	247	+
130	248		11. Sales of one-way utensils, paper napkins, paper cups,
131	249		disposable hot containers, and other one -way carry out materials to
132	250		a vendor of meals or beverages;
133		-
134		-
135		-	ENR. S. B. NO. 1215 Page 4
136	251		12. Sales of food or food products for home consumption which
137	252		are purchased in whole or in part w ith coupons issued pursuant to
138	253		the federal food stamp program as authorized by Sections 2011
139	254		through 2029 of Title 7 of the United States Cod e, as to that
140	255		portion purchased with such coupons. The exemption provided for
141	256		such sales shall be inapplicable to such sales upon the effectiv e
142	257		date of any federal law that removes the requirement of the
143	258		exemption as a condition for participation by the s tate in the
144	259		federal food stamp program;
145		-
146	260		13. Sales of food or food products, or any equipment or
147	261		supplies used in the preparation of the food o r food products to or
148	262		by an organization which:
149		-
150	263		a. is exempt from taxation pursuant to the provisions of
151	264		Section 501(c)(3) of the Internal Revenue Code, 26
152	265		U.S.C., Section 501(c)(3), and which provides and
153	266		delivers prepared meals for home consumption to
154	267		elderly or homebound persons as part of a program
155	268		commonly known as “Meals on Wheels” or “Mobile Meals”,
156	269		or
157		-
158	270		b. is exempt from taxation pursuant to the provisions of
159	271		Section 501(c)(3) of the Internal Revenue Code, 26
	272	+
	273	+	SB1215 HFLR Page 6
	274	+	BOLD FACE denotes Committee Amendments. 1
	275	+	2
	276	+	3
	277	+	4
	278	+	5
	279	+	6
	280	+	7
	281	+	8
	282	+	9
	283	+	10
	284	+	11
	285	+	12
	286	+	13
	287	+	14
	288	+	15
	289	+	16
	290	+	17
	291	+	18
	292	+	19
	293	+	20
	294	+	21
	295	+	22
	296	+	23
	297	+	24
	298	+
160	299		U.S.C., Section 501(c)(3), and which recei ves federal
161	300		funding pursuant to the Older Americans Act of 1965,
162	301		as amended, for the purpose of providing nutriti on
163	302		programs for the care and benefit of elderly persons;
164		-
165	303		14. a. Sales of tangible personal property or services to or
166	304		by organizations which ar e exempt from taxation
167	305		pursuant to the provisions of Section 501(c)(3) of the
168	306		Internal Revenue Code, 26 U.S.C., S ection 501(c)(3),
169	307		and:
170		-
171	308		(1) are primarily involved in the collection and
172	309		distribution of food and other household pr oducts
173	310		to other organization s that facilitate the
174	311		distribution of such products to the needy and
175	312		such distributee organizations are exempt fr om
176	313		taxation pursuant to the provisions of Section
177		-
178		-	ENR. S. B. NO. 1215 Page 5
179	314		501(c)(3) of the Internal Revenue Code, 26
180	315		U.S.C., Section 501(c)(3), or
181		-
182	316		(2) facilitate the distribution of such products to
183	317		the needy.
184		-
185	318		b. Sales made in the course of business for profit or
186	319		savings, competing with other persons engaged in the
187	320		same or similar business shall not be exempt under
188	321		this paragraph;
	322	+
	323	+	SB1215 HFLR Page 7
	324	+	BOLD FACE denotes Committee Amendments. 1
	325	+	2
	326	+	3
	327	+	4
	328	+	5
	329	+	6
	330	+	7
	331	+	8
	332	+	9
	333	+	10
	334	+	11
	335	+	12
	336	+	13
	337	+	14
	338	+	15
	339	+	16
	340	+	17
	341	+	18
	342	+	19
	343	+	20
	344	+	21
	345	+	22
	346	+	23
	347	+	24
189	348
190	349		15. Sales of tangible personal propert y or services to
191	350		children’s homes which are located on church -owned property and are
192	351		operated by organizations ex empt from taxation pursuant to the
193	352		provisions of the Internal Revenue Code, 26 U.S.C., Section
194	353		501(c)(3);
195		-
196	354		16. Sales of computers, data process ing equipment, related
197	355		peripherals, and telephone, telegraph or telecommunications service
198	356		and equipment for use in a qualified aircraft maintenance or
199	357		manufacturing facility. For purposes of this paragraph, “qualified
200	358		aircraft maintenance or manufacturin g facility” means a new or
201	359		expanding facility primarily engaged in aircraft repair, building or
202	360		rebuilding whether or not on a factory basis, whose total cost of
203	361		construction exceeds the sum of Five Million Dollars ($5,000,000.00)
204	362		and which employs at leas t two hundred fifty (250) new full -time-
205	363		equivalent employees, as certified by the Oklahoma Employment
206	364		Security Commission, upon completion of the facility. In order to
207	365		qualify for the exemption provided for by this paragraph, t he cost
208	366		of the items purchas ed by the qualified aircraft maintenance or
209	367		manufacturing facility shall equal or exceed the sum of Two Million
210	368		Dollars ($2,000,000.00);
211		-
212	369		17. Sales of tangible personal property consumed or
213	370		incorporated in the construction or expansion of a qualified
214	371		aircraft maintenance or manufacturing facility as defined in
215	372		paragraph 16 of this section. For purposes of this parag raph, sales
	373	+
	374	+	SB1215 HFLR Page 8
	375	+	BOLD FACE denotes Committee Amendments. 1
	376	+	2
	377	+	3
	378	+	4
	379	+	5
	380	+	6
	381	+	7
	382	+	8
	383	+	9
	384	+	10
	385	+	11
	386	+	12
	387	+	13
	388	+	14
	389	+	15
	390	+	16
	391	+	17
	392	+	18
	393	+	19
	394	+	20
	395	+	21
	396	+	22
	397	+	23
	398	+	24
	399	+
216	400		made to a contractor or subcontractor that has previously entered
217	401		into a contractual relationship with a qualified aircraft
218	402		maintenance or manufacturing facility for construction or expansion
219	403		of such a facility shall be considered sales made to a qualified
220	404		aircraft maintenance or manufacturing facility;
221		-
222		-	ENR. S. B. NO. 1215 Page 6
223		-
224	405		18. Sales of the following telecommunications services:
225		-
226	406		a. Interstate and Interna tional “800 service”. “800
227	407		service” means a “telecommunications service ”
228	408		telecommunications s ervice that allows a caller to
229	409		dial a toll-free number without incurring a charge for
230	410		the call. The service is typically marketed und er the
231	411		name “800”, “855”, “866”, “877” and “888” toll-free
232	412		calling, and any subsequent numbers designated by the
233	413		Federal Communications Commi ssion,
234		-
235	414		b. Interstate and International “900 service”. “900
236	415		service” means an inbound toll “telecommunications
237	416		service” telecommunications service purchased by a
238	417		subscriber that allows the subscriber ’s customers to
239	418		call in to the subscriber ’s prerecorded announcement
240	419		or live service. “900 service” 900 service does not
241	420		include the charge for: collection services provi ded
242	421		by the seller of the “telecommunications services ”
243	422		telecommunications services to the subscriber, or
244	423		service or product sold by the subs criber to the
	424	+
	425	+	SB1215 HFLR Page 9
	426	+	BOLD FACE denotes Committee Amendments. 1
	427	+	2
	428	+	3
	429	+	4
	430	+	5
	431	+	6
	432	+	7
	433	+	8
	434	+	9
	435	+	10
	436	+	11
	437	+	12
	438	+	13
	439	+	14
	440	+	15
	441	+	16
	442	+	17
	443	+	18
	444	+	19
	445	+	20
	446	+	21
	447	+	22
	448	+	23
	449	+	24
	450	+
245	451		subscriber’s customer. The service is typically
246	452		marketed under the name “900” service, and any
247	453		subsequent numbers designated by t he Federal
248	454		Communications Commission,
249		-
250	455		c. Interstate and International “private communications
251	456		service”. “Private communications service ” means a
252	457		“telecommunications service ” telecommunications
253	458		service that entitles the customer to exclusive or
254	459		priority use of a communications channel or group of
255	460		channels between or among termination points,
256	461		regardless of the manner in which such channel or
257	462		channels are connected, and includes switching
258	463		capacity, extension lines, stations and any other
259	464		associated services t hat are provided in connection
260	465		with the use of such channel or channels,
261		-
262	466		d. “Value-added nonvoice data service ”. “Value-added
263	467		nonvoice data service ” means a service that otherwise
264	468		meets the definition of “telecommunications ser vices”
265		-
266		-	ENR. S. B. NO. 1215 Page 7
267	469		telecommunications se rvices in which computer
268	470		processing applications are used to act on the form,
269	471		content, code or protocol of the in formation or data
270	472		primarily for a purpose other than t ransmission,
271	473		conveyance, or routing,
272	474
	475	+	SB1215 HFLR Page 10
	476	+	BOLD FACE denotes Committee Amendments. 1
	477	+	2
	478	+	3
	479	+	4
	480	+	5
	481	+	6
	482	+	7
	483	+	8
	484	+	9
	485	+	10
	486	+	11
	487	+	12
	488	+	13
	489	+	14
	490	+	15
	491	+	16
	492	+	17
	493	+	18
	494	+	19
	495	+	20
	496	+	21
	497	+	22
	498	+	23
	499	+	24
	500	+
273	501		e. Interstate and International telecommunications
274	502		service which is:
275		-
276	503		(1) rendered by a company for private use within its
277	504		organization, or
278		-
279	505		(2) used, allocated or dis tributed by a company to
280	506		its affiliated group,
281		-
282	507		f. Regulatory assessments and charges including charges
283	508		to fund the Oklahoma Universal Service F und, the
284	509		Oklahoma Lifeline Fund and the Oklahoma High Cost
285	510		Fund, and
286		-
287	511		g. Telecommunications nonrecurring charges i ncluding but
288	512		not limited to the installation, connecti on, change,
289	513		or initiation of telecommunications services which are
290	514		not associated with a retail consumer sale;
291		-
292	515		19. Sales of railroad track spikes manufactured and sold for
293	516		use in this state in the cons truction or repair of railroad tracks,
294	517		switches, sidings, and turnouts;
295		-
296	518		20. Sales of aircraft and aircraft parts p rovided such sales
297	519		occur at a qualified aircraft maintenance facility. As used in this
298	520		paragraph, “qualified aircraft maintenance facility ” means a
299	521		facility operated by an air common carrier inc luding one or more
300	522		component overhaul support buildings or structures in an area owned,
301	523		leased, or controlled by the air common carrier, at which there were
302	524		employed at least two thousand (2,000) full -time-equivalent
	525	+
	526	+	SB1215 HFLR Page 11
	527	+	BOLD FACE denotes Committee Amendments. 1
	528	+	2
	529	+	3
	530	+	4
	531	+	5
	532	+	6
	533	+	7
	534	+	8
	535	+	9
	536	+	10
	537	+	11
	538	+	12
	539	+	13
	540	+	14
	541	+	15
	542	+	16
	543	+	17
	544	+	18
	545	+	19
	546	+	20
	547	+	21
	548	+	22
	549	+	23
	550	+	24
	551	+
303	552		employees in the preceding year as certified by the Oklahoma
304	553		Employment Security Commission and whic h is primarily related to th e
305	554		fabrication, repair, alteration, modification, refurbishing,
306	555		maintenance, building, or rebuilding of commercia l aircraft or
307	556		aircraft parts used in air common carriag e. For purposes of this
308	557		paragraph, “air common carrier” shall also include members of an
309		-
310		-	ENR. S. B. NO. 1215 Page 8
311	558		affiliated group as defined by Section 1504 of the Internal Revenue
312	559		Code, 26 U.S.C., Section 1504. Beginning Ju ly 1, 2012, sales of
313	560		machinery, tools, supplies, equipment, and related tangible personal
314	561		property and services use d or consumed in the repair, remodeling, or
315	562		maintenance of aircraft, aircraft engines or aircraft component
316	563		parts which occur at a qualified aircraft maintenance facility;
317		-
318	564		21. Sales of machinery and equipment purchased and used by
319	565		persons and establishments primarily engaged in comp uter services
320	566		and data processing:
321		-
322	567		a. as defined under Industrial Group Numbers 7372 and
323	568		7373 of the Standard Ind ustrial Classification (SIC)
324	569		Manual, latest version, which derive at least fifty
325	570		percent (50%) of their annual gros s revenues from the
326	571		sale of a product or service to an out -of-state buyer
327	572		or consumer, and
328		-
329	573		b. as defined under Industrial Group Number 7374 o f the
330	574		SIC Manual, latest version, which derive at leas t
331	575		eighty percent (80%) of their annual gross revenues
	576	+
	577	+	SB1215 HFLR Page 12
	578	+	BOLD FACE denotes Committee Amendments. 1
	579	+	2
	580	+	3
	581	+	4
	582	+	5
	583	+	6
	584	+	7
	585	+	8
	586	+	9
	587	+	10
	588	+	11
	589	+	12
	590	+	13
	591	+	14
	592	+	15
	593	+	16
	594	+	17
	595	+	18
	596	+	19
	597	+	20
	598	+	21
	599	+	22
	600	+	23
	601	+	24
	602	+
332	603		from the sale of a product or servi ce to an out-of-
333	604		state buyer or consumer.
334		-
335	605		Eligibility for the exemption set out in this paragraph shall be
336	606		established, subject to review by the Tax Commission, by annually
337	607		filing an affidavit with the Tax Commission stating that the
338	608		facility so qualifies a nd such information as required by the Tax
339	609		Commission. For purposes of determining whether annual gross
340	610		revenues are derived from sales to out -of-state buyers or cons umers,
341	611		all sales to the federal government shall be considered to be to an
342	612		out-of-state buyer or consumer;
343		-
344	613		22. Sales of prosthetic devices to an individual for use by
345	614		such individual. For purposes of this paragraph, “prosthetic
346	615		device” shall have the same meaning as provided in Section 1357.6 of
347	616		this title, but shall not include corrective e ye glasses, contact
348	617		lenses, or hearing aids;
349		-
350	618		23. Sales of tangible personal property or services to a motion
351	619		picture or television production company to be used or co nsumed in
352	620		connection with an eligible production. For purposes of this
353		-
354		-	ENR. S. B. NO. 1215 Page 9
355	621		paragraph, “eligible production” means a documentary, special, music
356	622		video or a television commercial or television program that w ill
357	623		serve as a pilot for or be a segment of an ongoing dramatic or
358	624		situation comedy series filmed or taped for netw ork or national or
359	625		regional syndication or a feature-length motion picture intended for
360	626		theatrical release or for network or national or regi onal
	627	+
	628	+	SB1215 HFLR Page 13
	629	+	BOLD FACE denotes Committee Amendments. 1
	630	+	2
	631	+	3
	632	+	4
	633	+	5
	634	+	6
	635	+	7
	636	+	8
	637	+	9
	638	+	10
	639	+	11
	640	+	12
	641	+	13
	642	+	14
	643	+	15
	644	+	16
	645	+	17
	646	+	18
	647	+	19
	648	+	20
	649	+	21
	650	+	22
	651	+	23
	652	+	24
	653	+
361	654		syndication or broadcast. The provisions of this paragraph shall
362	655		apply to sales occurring on or after July 1, 1996. In order to
363	656		qualify for the exemption, the motion picture or television
364	657		production company shall file any documentation and informati on
365	658		required to be submitted pursuant to rules promulgated by the Tax
366	659		Commission;
367		-
368	660		24. Sales of diesel fuel sold for consumption by commercial
369	661		vessels, barges and other commercial watercraft;
370		-
371	662		25. Sales of tangible personal property or services to tax -
372	663		exempt independent nonprofit biomedical research foundation s that
373	664		provide educational programs for Oklahoma science students and
374	665		teachers and to tax-exempt independent nonprofit community blood
375	666		banks headquartered in this state;
376		-
377	667		26. Effective May 6, 1992, sale s of wireless telecommunications
378	668		equipment to a vendor who subsequently transfers the equipment at no
379	669		charge or for a discounted charge to a co nsumer as part of a
380	670		promotional package or as an inducement to commence or continue a
381	671		contract for wireless telec ommunications services;
382		-
383	672		27. Effective January 1, 1991 , leases of rail transportation
384	673		cars to haul coal to coal -fired plants located in this st ate which
385	674		generate electric power;
386		-
387	675		28. Beginning July 1, 2005, sales of aircraft engine repairs,
388	676		modification, and replacement parts, sales of aircraft frame repairs
389	677		and modification, aircraft interior modification, and paint, and
	678	+
	679	+	SB1215 HFLR Page 14
	680	+	BOLD FACE denotes Committee Amendments. 1
	681	+	2
	682	+	3
	683	+	4
	684	+	5
	685	+	6
	686	+	7
	687	+	8
	688	+	9
	689	+	10
	690	+	11
	691	+	12
	692	+	13
	693	+	14
	694	+	15
	695	+	16
	696	+	17
	697	+	18
	698	+	19
	699	+	20
	700	+	21
	701	+	22
	702	+	23
	703	+	24
	704	+
390	705		sales of services employ ed in the repair, modification, and
391	706		replacement of parts of aircraft engines, aircraft frame and
392	707		interior repair and modification, and paint;
393		-
394	708		29. Sales of materials a nd supplies to the owner or operator of
395	709		a ship, motor vessel, or barge that is used in in terstate or
396	710		international commerce if the materials and supplies:
397		-
398		-	ENR. S. B. NO. 1215 Page 10
399		-
400	711		a. are loaded on the ship, motor vessel, or bar ge and
401	712		used in the maintenance and operation of the ship,
402	713		motor vessel, or barge, or
403		-
404	714		b. enter into and become compo nent parts of the ship,
405	715		motor vessel, or barge;
406		-
407	716		30. Sales of tangible personal property made at estate sales at
408	717		which such property is offer ed for sale on the premises of the
409	718		former residence of the decedent by a person who is not required to
410	719		be licensed pursuant to the Transient Me rchant Licensing Act, or who
411	720		is not otherwise required to obtain a sales tax permit for the sale
412	721		of such property pursuant to the provisions of Section 1364 of this
413	722		title; provided:
414		-
415	723		a. such sale or event may not be held for a pe riod
416	724		exceeding three (3) con secutive days,
417		-
418	725		b. the sale must be conducted within six (6) months of
419	726		the date of death of the decedent, and
	727	+
	728	+	SB1215 HFLR Page 15
	729	+	BOLD FACE denotes Committee Amendments. 1
	730	+	2
	731	+	3
	732	+	4
	733	+	5
	734	+	6
	735	+	7
	736	+	8
	737	+	9
	738	+	10
	739	+	11
	740	+	12
	741	+	13
	742	+	14
	743	+	15
	744	+	16
	745	+	17
	746	+	18
	747	+	19
	748	+	20
	749	+	21
	750	+	22
	751	+	23
	752	+	24
420	753
421	754		c. the exemption allowed by this paragraph shall not be
422	755		allowed for property that was not part of the
423	756		decedent’s estate;
424		-
425	757		31. Beginning January 1, 2004, sales of electricity and
426	758		associated delivery and transmission services, when sold exclusively
427	759		for use by an oil and gas operator for reservoir dewatering projects
428	760		and associated operations commencing on or after July 1, 20 03, in
429	761		which the initial wat er-to-oil ratio is greater than or equal to
430	762		five-to-one water-to-oil, and such oil and gas development projects
431	763		have been classified by the Corporation Commission as a reservoir
432	764		dewatering unit;
433		-
434	765		32. Sales of prewritten computer software that is delivered
435	766		electronically. For purposes of this paragraph, “delivered
436	767		electronically” means delivered to the purchaser by m eans other than
437	768		tangible storage media;
438		-
439	769		33. Sales of modular dwelling units when built at a production
440	770		facility and moved in whole or in parts , to be assembled on-site,
441		-
442		-	ENR. S. B. NO. 1215 Page 11
443	771		and permanently affixed to the real property and used for
444	772		residential or commercial pu rposes. The exemption provided by this
445	773		paragraph shall equal forty-five percent (45%) of the total sales
446	774		price of the modular dwelling unit. For purposes of this paragraph,
447	775		“modular dwelling unit ” means a structure that is not subject to the
448	776		motor vehicle excise tax imposed pursuant to Section 2103 of this
449	777		title;
450	778
	779	+	SB1215 HFLR Page 16
	780	+	BOLD FACE denotes Committee Amendments. 1
	781	+	2
	782	+	3
	783	+	4
	784	+	5
	785	+	6
	786	+	7
	787	+	8
	788	+	9
	789	+	10
	790	+	11
	791	+	12
	792	+	13
	793	+	14
	794	+	15
	795	+	16
	796	+	17
	797	+	18
	798	+	19
	799	+	20
	800	+	21
	801	+	22
	802	+	23
	803	+	24
	804	+
451	805		34. Sales of tangible personal property or services t o:
452		-
453	806		a. persons who are reside nts of Oklahoma and have been
454	807		honorably discharged from active service in any branch
455	808		of the Armed Forces of the U nited States or Oklahoma
456	809		National Guard and who have b een certified by the
457	810		United States Department of Veterans Affairs or its
458	811		successor to be in receipt of disability compensation
459	812		at the one-hundred-percent rate and the disability
460	813		shall be permanent and h ave been sustained through
461	814		military action or accident or resulting from disease
462	815		contracted while in such active se rvice and registered
463	816		with the veterans registry created by the Oklahoma
464	817		Department of Veterans Affairs ; provided, that if the
465	818		veteran received the sales tax exemption prior to
466	819		November 1, 2020, he or she shall be required to
467	820		register with the veterans registry prior to July 1,
468	821		2023, in order to remain qualified , or
469		-
470	822		b. the surviving spouse of the person in subparagraph a
471	823		of this paragraph if the person is deceased and the
472	824		spouse has not remarried and the surviving spouse of a
473	825		person who is determined by the United States
474	826		Department of Defense or any branch of the United
475	827		States military to have died while in the line of duty
476	828		if the spouse has not remarried. Sales for the
	829	+
	830	+	SB1215 HFLR Page 17
	831	+	BOLD FACE denotes Committee Amendments. 1
	832	+	2
	833	+	3
	834	+	4
	835	+	5
	836	+	6
	837	+	7
	838	+	8
	839	+	9
	840	+	10
	841	+	11
	842	+	12
	843	+	13
	844	+	14
	845	+	15
	846	+	16
	847	+	17
	848	+	18
	849	+	19
	850	+	20
	851	+	21
	852	+	22
	853	+	23
	854	+	24
	855	+
477	856		benefit of an eligible perso n to a spouse of the
478	857		eligible person or to a member of the household in
479	858		which the eligible person resides and who is
480	859		authorized to make purchases on the person ’s behalf,
481	860		when such eligible person is not present at the sale,
482	861		shall also be exempt for purposes of this paragraph.
483	862		The Oklahoma Tax Commission shall issue a separate
484	863		exemption card to a spouse of an eligible person or to
485		-
486		-	ENR. S. B. NO. 1215 Page 12
487	864		a member of the household in which the eligible person
488	865		resides who is authorized to make purchases on the
489	866		person’s behalf, if requested by the eligible person.
490	867		Sales qualifying for the exemption authorized by this
491	868		paragraph shall not exceed Twenty -five Thousand
492	869		Dollars ($25,000.00) per year per individual while the
493	870		disabled veteran is living. Sales qualifying for the
494	871		exemption authorized by this paragraph shall not
495	872		exceed One Thousand Doll ars ($1,000.00) per year for
496	873		an unremarried surviving spouse. Upon request of the
497	874		Tax Commission, a person asserting or claiming the
498	875		exemption authorized by this paragraph shall p rovide a
499	876		statement, executed under oath, that the total sales
500	877		amounts for which the exemption is applica ble have not
501	878		exceeded Twenty-five Thousand Dollars ($25,000.00) per
502	879		year per living disabled veteran or One Thous and
	880	+
	881	+	SB1215 HFLR Page 18
	882	+	BOLD FACE denotes Committee Amendments. 1
	883	+	2
	884	+	3
	885	+	4
	886	+	5
	887	+	6
	888	+	7
	889	+	8
	890	+	9
	891	+	10
	892	+	11
	893	+	12
	894	+	13
	895	+	14
	896	+	15
	897	+	16
	898	+	17
	899	+	18
	900	+	19
	901	+	20
	902	+	21
	903	+	22
	904	+	23
	905	+	24
	906	+
503	907		Dollars ($1,000.00) per year for an unremarried
504	908		surviving spouse. If the amount of such exempt sales
505	909		exceeds such amount, the sales tax in excess of the
506	910		authorized amount shall be treated as a direct sales
507	911		tax liability and may be recovered by the Tax
508	912		Commission in the same manner provided by law for
509	913		other taxes including penalty and interest. The Tax
510	914		Commission shall promulgate any rules n ecessary to
511	915		implement the provisions of this paragraph, which
512	916		shall include rules providing for the disclosure of
513	917		information about persons eligible for the exemption
514	918		authorized in this paragraph to the Oklahoma
515	919		Department of Veteran’s Veterans Affairs, as
516	920		authorized in Section 205 of this title. For purposes
517	921		of the exemption authorized by this subparagraph, if
518	922		the disability determination that would have been made
519	923		while the disabled veteran was still living is not
520	924		made final until after the death of the d isabled
521	925		veteran, the exemption authorized by this subparagraph
522	926		may still be claimed by the surviving spouse;
523		-
524	927		35. Sales of electricity to the operator, specifically
525	928		designated by the Corporation Commission, of a spacing unit or lease
526	929		from which oil is produced or attempted to be produced using
527	930		enhanced recovery methods including, but not limited to, increased
	931	+
	932	+	SB1215 HFLR Page 19
	933	+	BOLD FACE denotes Committee Amendments. 1
	934	+	2
	935	+	3
	936	+	4
	937	+	5
	938	+	6
	939	+	7
	940	+	8
	941	+	9
	942	+	10
	943	+	11
	944	+	12
	945	+	13
	946	+	14
	947	+	15
	948	+	16
	949	+	17
	950	+	18
	951	+	19
	952	+	20
	953	+	21
	954	+	22
	955	+	23
	956	+	24
	957	+
528	958		pressure in a producing formation through the use of water or
529		-
530		-	ENR. S. B. NO. 1215 Page 13
531	959		saltwater if the electrical usage is associated with and necessary
532	960		for the operation of equipment required to inject or circulate
533	961		fluids in a producing formation for the purpose of forcing oil or
534	962		petroleum into a wellbore for eventual recovery and production from
535	963		the wellhead. In order to be eligible for the sales tax exemption
536	964		authorized by this paragraph, the total content of oil recovered
537	965		after the use of enhanced recovery methods shall not exceed o ne
538	966		percent (1%) by volume. The exemption authorized by this paragraph
539	967		shall be applicable only to the state sales tax rate and shall not
540	968		be applicable to any county or municipal sales tax rate;
541		-
542	969		36. Sales of intrastate charter and tour bus transportation.
543	970		As used in this paragraph, “intrastate charter and tour bus
544	971		transportation” means the transportation of persons f rom one
545	972		location in this state to another location in this state in a motor
546	973		vehicle which has been constructed in such a manner that it may
547	974		lawfully carry more than eighteen persons, and which is ordinarily
548	975		used or rented to carry persons for compensation. Provided, this
549	976		exemption shall not apply to regularly scheduled bus transportation
550	977		for the general public;
551		-
552	978		37. Sales of vitamins, minerals , and dietary supplements by a
553	979		licensed chiropractor to a person who is the patient of such
554	980		chiropractor at the phy sical location where the chiropractor
555	981		provides chiropractic care or services to such patient. The
	982	+
	983	+	SB1215 HFLR Page 20
	984	+	BOLD FACE denotes Committee Amendments. 1
	985	+	2
	986	+	3
	987	+	4
	988	+	5
	989	+	6
	990	+	7
	991	+	8
	992	+	9
	993	+	10
	994	+	11
	995	+	12
	996	+	13
	997	+	14
	998	+	15
	999	+	16
	1000	+	17
	1001	+	18
	1002	+	19
	1003	+	20
	1004	+	21
	1005	+	22
	1006	+	23
	1007	+	24
	1008	+
556	1009		provisions of this paragraph shall not be applicable to any drug,
557	1010		medicine, or substance for which a prescription by a licensed
558	1011		physician is required;
559		-
560	1012		38. Sales of goods, wares, mercha ndise, tangible personal
561	1013		property, machinery, and equipment to a web search portal located in
562	1014		this state which derives at least eighty percent (80%) of its annual
563	1015		gross revenue from the sale of a product or service to an out -of-
564	1016		state buyer or consumer. For purposes of this paragraph, “web
565	1017		search portal” means an establishment classified under NAICS code
566	1018		519130 which operates websites that use a search engine to generate
567	1019		and maintain extensive databases of Internet addresses and content
568	1020		in an easily searcha ble format;
569		-
570	1021		39. Sales of tangible personal property consumed or
571	1022		incorporated in the construction or expansion of a facility for a
572	1023		corporation organized under Section 437 et seq. of Title 18 of the
573		-
574		-	ENR. S. B. NO. 1215 Page 14
575	1024		Oklahoma Statutes as a rural e lectric cooperative. For purposes of
576	1025		this paragraph, sales made to a contractor or subcontractor that has
577	1026		previously entered into a contract ual relationship with a rural
578	1027		electric cooperative for construction or expansion of a facility
579	1028		shall be considered sales made to a rural electr ic cooperative;
580		-
581	1029		40. Sales of tangible personal property or services to a
582	1030		business primarily engaged in the repai r of consumer electronic
583	1031		goods including, but not limited to, cell phones, compact disc
584	1032		players, personal computers , MP3 players, digital devices for the
	1033	+
	1034	+	SB1215 HFLR Page 21
	1035	+	BOLD FACE denotes Committee Amendments. 1
	1036	+	2
	1037	+	3
	1038	+	4
	1039	+	5
	1040	+	6
	1041	+	7
	1042	+	8
	1043	+	9
	1044	+	10
	1045	+	11
	1046	+	12
	1047	+	13
	1048	+	14
	1049	+	15
	1050	+	16
	1051	+	17
	1052	+	18
	1053	+	19
	1054	+	20
	1055	+	21
	1056	+	22
	1057	+	23
	1058	+	24
	1059	+
585	1060		storage and retrieval of information through hard -wired or wireless
586	1061		computer or Internet connections, if the devices are sold to the
587	1062		business by the original manufacturer of such devices and the
588	1063		devices are repaired, refitted or refurbished for sale by the entity
589	1064		qualifying for the exemption authorized by this paragraph directly
590	1065		to retail consumers or if t he devices are sold to another business
591	1066		entity for sale to retail consumers;
592		-
593	1067		41. On or after July 1, 2019, and pri or to July 1, 2024, sales
594	1068		or leases of rolling stock when sold or leased by the manufacturer,
595	1069		regardless of whether the purchaser is a public services corporation
596	1070		engaged in business as a common carrier of property or passengers by
597	1071		railway, for use or consumption by a common carrier directly in the
598	1072		rendition of public service. For purposes of this paragraph,
599	1073		“rolling stock” means locomotives, autocars, and railroad cars and
600	1074		“sales or leases” includes railroad car maintenance and retrofitting
601	1075		of railroad cars for their further use only on the railways; and
602		-
603	1076		42. Sales of gold, silver, platinum, palladium or other bullion
604	1077		items such as coins and b ars and legal tender of any nation, which
605	1078		legal tender is sold according to its value as precious metal or as
606	1079		an investment. As used in the pa ragraph, “bullion” means any
607	1080		precious metal including, but not limited to, gold, silver,
608	1081		platinum, and palladium, that is in such a state or condition that
609	1082		its value depends upon its precious metal content and not its form.
610	1083		The exemption authorized by this paragraph shall not apply to
	1084	+
	1085	+	SB1215 HFLR Page 22
	1086	+	BOLD FACE denotes Committee Amendments. 1
	1087	+	2
	1088	+	3
	1089	+	4
	1090	+	5
	1091	+	6
	1092	+	7
	1093	+	8
	1094	+	9
	1095	+	10
	1096	+	11
	1097	+	12
	1098	+	13
	1099	+	14
	1100	+	15
	1101	+	16
	1102	+	17
	1103	+	18
	1104	+	19
	1105	+	20
	1106	+	21
	1107	+	22
	1108	+	23
	1109	+	24
	1110	+
611	1111		fabricated metals that have been processed or manufactured for
612	1112		artistic use or as jewelry.
613		-
614	1113		SECTION 2. It being immediately necessary for the preservation
615	1114		of the public peace, health or safety, an emergency is hereby
616		-
617		-	ENR. S. B. NO. 1215 Page 15
618	1115		declared to exist, by reason whereof this act shall take effect and
619	1116		be in full force from and after its p assage and approval.
620	1117
621		-
622		-	ENR. S. B. NO. 1215 Page 16
623		-	Passed the Senate the 13th day of February, 2024.
624		-
625		-
626		-
627		-	Presiding Officer of the Senate
628		-
629		-
630		-	Passed the House of Representatives the 28th day of February,
631		-	2024.
632		-
633		-
634		-
635		-	Presiding Officer of the House
636		-	of Representatives
637		-
638		-	OFFICE OF THE GOVERNOR
639		-	Received by the Office of the Governor this _______ _____________
640		-	day of _________________ __, 20_______, at _______ o'clock _______ M.
641		-	By: _______________________________ __
642		-	Approved by the Governor of the State of Oklahoma this _______ __
643		-	day of _________________ __, 20_______, at _______ o'clock _______ M.
644		-
645		-	_________________________________
646		-	Governor of the State of Oklahoma
647		-
648		-
649		-	OFFICE OF THE SECRETARY OF STATE
650		-	Received by the Office of the Secretary of State this _______ ___
651		-	day of __________________, 20 _______, at _______ o'clock _______ M.
652		-	By: _______________________________ __
	1118	+	COMMITTEE REPORT BY: COMMITTEE ON VETERANS AND MILITARY AFFAIRS,
	1119	+	dated 02/20/2024 - DO PASS, As Coauthored.