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SB1484
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Oklahoma Senate Bill SB1484

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Oklahoma 2024 Regular Session

Oklahoma Senate Bill SB1484 Compare Versions

Only one version of the bill is available at this time.

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1	1
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4	4		Req. No. 2585 Page 1 1
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53	53		STATE OF OKLAHOMA
54	54
55	55		2nd Session of the 59th Legislature (2024)
56	56
57	57		SENATE BILL 1484 By: Garvin
58	58
59	59
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62	62
63	63		AS INTRODUCED
64	64
65	65		An Act relating to sales tax; amending 68 O.S. 2021,
66	66		Section 1357, as last amended by Section 1, Chapter
67	67		344, O.S.L. 2023 (68 O.S. Supp. 2023, Section 1357),
68	68		which relates to exemptions; providing exemption for
69	69		certain persons granted a disability benefit by
70	70		certain state retirement systems for certain injury;
71	71		limiting amount of sales qualifying for exemption;
72	72		requiring sales tax in excess of limit to be treated
73	73		as liability; authorizing recovery of certain
74	74		liability; requiring promulgation of certain rules;
75	75		requiring issuance of exemption car d; authorizing
76	76		application for new exemption card; updating
77	77		statutory language; and providing an effective date.
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83	83		BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
84	84		SECTION 1. AMENDATORY 68 O.S. 2021, Section 1357, as
85	85		last amended by Section 1, Chapter 344, O.S.L. 2023 (68 O.S. Supp.
86	86		2023, Section 1357), is amend ed to read as follows:
87	87		Section 1357. Exemptions – General.
88	88		There are hereby specifically exempted from the tax levied by
89	89		the Oklahoma Sales Tax Code:
90	90		1. Transportation of school pupils to and from elementary
91	91		schools or high schools in motor or other vehi cles;
92	92
93	93
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143	143		2. Transportation of persons where the fare of each person does
144	144		not exceed One Dollar ($1.00), or local transportation of persons
145	145		within the corporate limits of a municipality except by taxicabs;
146	146		3. Sales for resale to persons engaged in the busine ss of
147	147		reselling the articles purchased, whether within or wi thout the
148	148		state, provided that such sales to residents of this state are made
149	149		to persons to whom sales tax permits have been issued as provided in
150	150		the Oklahoma Sales Tax Code. This exemption shal l not apply to the
151	151		sales of articles made to persons holding permi ts when such persons
152	152		purchase items for their use and which they are not regularly
153	153		engaged in the business of reselling; neither shall th is exemption
154	154		apply to sales of tangible personal prop erty to peddlers, solicitors
155	155		and other salespersons who do n ot have an established place of
156	156		business and a sales tax permit. The exemption provided by this
157	157		paragraph shall apply to sales of motor fuel or diesel fuel to a
158	158		Group Five vendor, but the use of such motor fuel or diesel fuel by
159	159		the Group Five vendor shall not be exempt from the tax levied by the
160	160		Oklahoma Sales Tax Code. The purchase of motor fuel or diesel fuel
161	161		is exempt from sales tax when th e motor fuel is for shipment outside
162	162		this state and consumed by a common carrier by rail in the conduct
163	163		of its business. The sales tax shall apply to the purchase of motor
164	164		fuel or diesel fuel in Oklahoma by a common carrier by rail when
165	165		such motor fuel is purchased for fueling, within this state, of any
166	166		locomotive or other motorized flanged wheel equipment;
167	167
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218	218		4. Sales of advertising space in newspapers and periodicals;
219	219		5. Sales of programs relating to sporting and entertainment
220	220		events, and sales of advertising on billboards (including signage,
221	221		posters, panels, marquees or on other similar surfaces, whether
222	222		indoors or outdoors) or in programs relating to sporting and
223	223		entertainment events, and sales of any ad vertising, to be displayed
224	224		at or in connection with a sporting event, via the Internet,
225	225		electronic display devices or through public address or broadcast
226	226		systems. The exemption authorized by this paragraph shall be
227	227		effective for all sales made on or after January 1, 2001;
228	228		6. Sales of any advertising, other than the advertising
229	229		described by paragraph 5 of t his section, via the Internet,
230	230		electronic display devices or through the electronic media including
231	231		radio, public address or broadcast systems, televisi on (whether
232	232		through closed circuit broadcasting systems or otherwise), and cable
233	233		and satellite televisio n, and the servicing of any advertising
234	234		devices;
235	235		7. Eggs, feed, supplies, machinery, and equipment purchased by
236	236		persons regularly engaged in the business of raising worms, fish,
237	237		any insect, or any other form of terrestrial or aquatic animal life
238	238		and used for the purpose of raising same for marketing. This
239	239		exemption shall only be granted and extended to the purchaser when
240	240		the items are to be used and in fact are used in the raising of
241	241		animal life as set out above. Each purchaser shall certify, in
242	242
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293	293		writing, on the invoice or sales ticket retained by the v endor that
294	294		the purchaser is regularly engaged in the business of raising such
295	295		animal life and that the items purchased will be used only in such
296	296		business. The vendor shall certify to the Oklahoma Tax Commis sion
297	297		that the price of the items has been reduced to grant t he full
298	298		benefit of the exemption. Violation hereof by the purchaser or
299	299		vendor shall be a mi sdemeanor;
300	300		8. Sale of natural or artificial gas and electricity, and
301	301		associated delivery or transmissio n services, when sold exclusively
302	302		for residential use. Provided, this exemption shall not apply to
303	303		any sales tax levied by a city or town, or a county or any other
304	304		jurisdiction in this state;
305	305		9. In addition to the exemptions authorized by Section 1357.6
306	306		of this title, sales of drugs sold pursuant to a prescriptio n
307	307		written for the treatment of human beings by a person licensed to
308	308		prescribe the drugs, and sales of insulin and medical oxygen.
309	309		Provided, this exemption shall not apply to over -the-counter drugs;
310	310		10. Transfers of title or possession of empty, partially
311	311		filled, or filled returnable oil and chemical drums to any person
312	312		who is not regularly engaged in the business of selling, reselling
313	313		or otherwise transferring empty, partially filled or filled
314	314		returnable oil drums;
315	315
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366	366		11. Sales of one-way utensils, paper na pkins, paper cups,
367	367		disposable hot containers, and other one -way carry out materials to
368	368		a vendor of meals or beverages;
369	369		12. Sales of food or food products for home consumption which
370	370		are purchased in whole or in part with coupons issued pursuant to
371	371		the federal food stamp program as authorized by Sections 2011
372	372		through 2029 of Title 7 of the United States Code, as to that
373	373		portion purchased with such coupons. The exemption provided for
374	374		such sales shall be inapplicable to such sales upon the effective
375	375		date of any federal law that removes the requirement of the
376	376		exemption as a condition for participatio n by the state in the
377	377		federal food stamp program;
378	378		13. Sales of food or food products, or any equipment or
379	379		supplies used in the preparation of the food or food products t o or
380	380		by an organization which:
381	381		a. is exempt from taxation pursuant to the provisions of
382	382		Section 501(c)(3) of the Internal Revenue Code, 26
383	383		U.S.C., Section 501(c)(3), and which provides and
384	384		delivers prepared meals for home consumption to
385	385		elderly or homebound persons as part of a program
386	386		commonly known as “Meals on Wheels” or “Mobile Meals”,
387	387		or
388	388		b. is exempt from taxation pursuant to the provisions of
389	389		Section 501(c)(3) of the Internal Revenue Co de, 26
390	390
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441	441		U.S.C., Section 501(c)(3), and which receives federal
442	442		funding pursuant to the Older Americans Act of 1965,
443	443		as amended, for the purpose of providing nutrition
444	444		programs for the care and benefit of elderly persons;
445	445		14. a. Sales of tangible personal pro perty or services to or
446	446		by organizations which are exempt from taxation
447	447		pursuant to the provisions of Section 501(c)(3) of the
448	448		Internal Revenue Code, 26 U.S.C., Section 501(c)(3),
449	449		and:
450	450		(1) are primarily involved in the collection and
451	451		distribution of food a nd other household products
452	452		to other organizations that facilitate the
453	453		distribution of such products to the needy and
454	454		such distributee organizations are exempt from
455	455		taxation pursuant to the provisions of Section
456	456		501(c)(3) of the Internal Revenue Code, 26
457	457		U.S.C., Section 501(c)(3), or
458	458		(2) facilitate the distribution of such products t o
459	459		the needy.
460	460		b. Sales made in the course of business for profit or
461	461		savings, competing with other persons engaged in the
462	462		same or similar business shall not be exempt under
463	463		this paragraph;
464	464
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515	515		15. Sales of tangible personal property or services to
516	516		children’s homes which are located on church -owned property and are
517	517		operated by organizations exempt from taxation pursuant to the
518	518		provisions of the Internal Revenue Code, 26 U.S.C., Section
519	519		501(c)(3);
520	520		16. Sales of computers, data processing equipment, related
521	521		peripherals, and telephone, telegraph , or telecommunications service
522	522		and equipment for use in a qualified aircraft maintenance or
523	523		manufacturing facility. For purposes of this paragrap h, “qualified
524	524		aircraft maintenance or manufacturing facility ” means a new or
525	525		expanding facility primarily engaged in aircraft repair, building ,
526	526		or rebuilding whether or not on a factory basis, whose total cost of
527	527		construction exceeds the sum of Five Millio n Dollars ($5,000,000.00)
528	528		and which employs at least two hundred fifty (250) ne w full-time-
529	529		equivalent employees, as certified by the Oklahoma Employment
530	530		Security Commission, upon completion of the facility. In order to
531	531		qualify for the exemption provided f or by this paragraph, the cost
532	532		of the items purchased by the q ualified aircraft maintenance or
533	533		manufacturing facility shall equal or exceed the sum of Two Million
534	534		Dollars ($2,000,000.00);
535	535		17. Sales of tangible personal property consumed or
536	536		incorporated in the construction or expansion of a qualified
537	537		aircraft maintenance or manufactu ring facility as defined in
538	538		paragraph 16 of this section. For purposes of this paragraph, sales
539	539
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590	590		made to a contractor or subcontractor that has previously entered
591	591		into a contractual relationship with a qualified aircraft
592	592		maintenance or manufacturing facility for construction or expansion
593	593		of such a facility shall be con sidered sales made to a qualified
594	594		aircraft maintenance or manufacturing facility;
595	595		18. Sales of the following tel ecommunications services:
596	596		a. Interstate and International “800 service”. “800
597	597		service” means a “telecommunications service ”
598	598		telecommunications s ervice that allows a caller to
599	599		dial a toll-free number without incurring a charge for
600	600		the call. The service is typically marketed under the
601	601		name “800”, “855”, “866”, “877” and “888” toll-free
602	602		calling, and any subsequent numbers designated by the
603	603		Federal Communications Commission,
604	604		b. Interstate and International “900 service”. “900
605	605		service” means an inbound toll “telecommunications
606	606		service” telecommunications service purchased by a
607	607		subscriber that allows the subscriber ’s customers to
608	608		call in to the subscriber ’s prerecorded announcement
609	609		or live service. “900 service” 900 service does not
610	610		include the charge for: collection services provided
611	611		by the seller of the “telecommunications services ”
612	612		telecommunications services to the subscriber, or
613	613		service or product sold by the subs criber to the
614	614
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665	665		subscriber’s customer. The service is typically
666	666		marketed under the name “900” service, and any
667	667		subsequent numbers designated by the Federal
668	668		Communications Commission,
669	669		c. Interstate and International “private communications
670	670		service”. “Private communications service ” means a
671	671		“telecommunications service ” telecommunications
672	672		service that entitles the customer to exclusive or
673	673		priority use of a communications channel or group of
674	674		channels between or among termination points,
675	675		regardless of the manner in which such channel or
676	676		channels are connected, and includes switching
677	677		capacity, extension lines, stations and any other
678	678		associated services that are provided in connecti on
679	679		with the use of such channel or channels,
680	680		d. “Value-added nonvoice data service”. “Value-added
681	681		nonvoice data service ” means a service that otherwise
682	682		meets the definition of “telecommunications services”
683	683		telecommunications services in which computer
684	684		processing applications are used to act on the form,
685	685		content, code or protocol of the information or data
686	686		primarily for a purpose other than t ransmission,
687	687		conveyance, or routing,
688	688
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721	721		8
722	722		9
723	723		10
724	724		11
725	725		12
726	726		13
727	727		14
728	728		15
729	729		16
730	730		17
731	731		18
732	732		19
733	733		20
734	734		21
735	735		22
736	736		23
737	737		24
738	738
739	739		e. Interstate and International telecommunications
740	740		service which is:
741	741		(1) rendered by a company for private use within its
742	742		organization, or
743	743		(2) used, allocated or distributed by a company to
744	744		its affiliated group,
745	745		f. Regulatory assessments and charges includi ng charges
746	746		to fund the Oklahoma Universal Service Fund, th e
747	747		Oklahoma Lifeline Fund and the Oklahoma High Cost
748	748		Fund, and
749	749		g. Telecommunications nonrecurring charges including but
750	750		not limited to the installation, connecti on, change,
751	751		or initiation of telecommu nications services which are
752	752		not associated with a retail consumer sale;
753	753		19. Sales of railroad track spikes manufactured and sold for
754	754		use in this state in the construction or repair of railroad tracks,
755	755		switches, sidings, and turnouts;
756	756		20. Sales of aircra ft and aircraft parts provided such sales
757	757		occur at a qualified aircraft maintenanc e facility. As used in this
758	758		paragraph, “qualified aircraft maintenance facility ” means a
759	759		facility operated by an air common carrier inc luding one or more
760	760		component overhaul support buildings or structures in an area owned,
761	761		leased, or controlled by the air common carrier, at which there were
762	762		employed at least two thousand (2,000) full -time-equivalent
763	763
764	764
765	765		Req. No. 2585 Page 11 1
766	766		2
767	767		3
768	768		4
769	769		5
770	770		6
771	771		7
772	772		8
773	773		9
774	774		10
775	775		11
776	776		12
777	777		13
778	778		14
779	779		15
780	780		16
781	781		17
782	782		18
783	783		19
784	784		20
785	785		21
786	786		22
787	787		23
788	788		24
789	789		1
790	790		2
791	791		3
792	792		4
793	793		5
794	794		6
795	795		7
796	796		8
797	797		9
798	798		10
799	799		11
800	800		12
801	801		13
802	802		14
803	803		15
804	804		16
805	805		17
806	806		18
807	807		19
808	808		20
809	809		21
810	810		22
811	811		23
812	812		24
813	813
814	814		employees in the preceding year as certified by the Oklah oma
815	815		Employment Security Commission and which is primarily related to the
816	816		fabrication, repair, alterati on, modification, refurbishing,
817	817		maintenance, building, or rebuilding of commercia l aircraft or
818	818		aircraft parts used in air common carriag e. For purposes of this
819	819		paragraph, “air common carrier” shall also include members of an
820	820		affiliated group as defined by Section 1504 of the Internal Revenue
821	821		Code, 26 U.S.C., Section 1504. Beginning July 1, 2012, sales of
822	822		machinery, tools, supplies, equipment, and related tangible personal
823	823		property and services used or consumed in the repair, remode ling, or
824	824		maintenance of aircraft, aircraft engines or aircraft component
825	825		parts which occur at a qualified aircraft maintenance facility;
826	826		21. Sales of machinery and equipment purchased and used by
827	827		persons and establishments primarily engaged in computer services
828	828		and data processing:
829	829		a. as defined under Industrial Industry Group Numbers
830	830		7372 and 7373 of the Standard Industrial
831	831		Classification (SIC) Manual, latest version, which
832	832		derive at least fifty pe rcent (50%) of their annual
833	833		gross revenues from the sale of a produ ct or service
834	834		to an out-of-state buyer or consumer , and
835	835		b. as defined under Industrial Industry Group Number 7374
836	836		of the SIC Manual, latest version, which derive at
837	837		least eighty percent (80 %) of their annual gross
838	838
839	839
840	840		Req. No. 2585 Page 12 1
841	841		2
842	842		3
843	843		4
844	844		5
845	845		6
846	846		7
847	847		8
848	848		9
849	849		10
850	850		11
851	851		12
852	852		13
853	853		14
854	854		15
855	855		16
856	856		17
857	857		18
858	858		19
859	859		20
860	860		21
861	861		22
862	862		23
863	863		24
864	864		1
865	865		2
866	866		3
867	867		4
868	868		5
869	869		6
870	870		7
871	871		8
872	872		9
873	873		10
874	874		11
875	875		12
876	876		13
877	877		14
878	878		15
879	879		16
880	880		17
881	881		18
882	882		19
883	883		20
884	884		21
885	885		22
886	886		23
887	887		24
888	888
889	889		revenues from the sale of a product or service to an
890	890		out-of-state buyer or consumer.
891	891		Eligibility for the exemption set out in this paragraph shall be
892	892		established, subject to review by the Tax Commission, by annually
893	893		filing an affidavit with the Tax Commission stating that the
894	894		facility so qualifies and such information as required by the Tax
895	895		Commission. For purposes of determining whether a nnual gross
896	896		revenues are derived from sales to out -of-state buyers or cons umers,
897	897		all sales to the federal government shall be cons idered to be to an
898	898		out-of-state buyer or consumer;
899	899		22. Sales of prosthetic devices to an individual for use by
900	900		such individual. For purposes of this paragraph, “prosthetic
901	901		device” shall have the same meaning as provide d in Section 1357.6 of
902	902		this title, but shall not include corrective eye glas ses, contact
903	903		lenses, or hearing aids;
904	904		23. Sales of tangible personal property or serv ices to a motion
905	905		picture or television production company to be used or co nsumed in
906	906		connection with an eligible production. For purposes of this
907	907		paragraph, “eligible production” means a documentary, special, music
908	908		video or a television commercial or television program that will
909	909		serve as a pilot for or be a segment of an ongoing dramatic or
910	910		situation comedy series filmed or taped for network or national or
911	911		regional syndication or a feature-length motion pictur e intended for
912	912		theatrical release or for network or national or regional
913	913
914	914
915	915		Req. No. 2585 Page 13 1
916	916		2
917	917		3
918	918		4
919	919		5
920	920		6
921	921		7
922	922		8
923	923		9
924	924		10
925	925		11
926	926		12
927	927		13
928	928		14
929	929		15
930	930		16
931	931		17
932	932		18
933	933		19
934	934		20
935	935		21
936	936		22
937	937		23
938	938		24
939	939		1
940	940		2
941	941		3
942	942		4
943	943		5
944	944		6
945	945		7
946	946		8
947	947		9
948	948		10
949	949		11
950	950		12
951	951		13
952	952		14
953	953		15
954	954		16
955	955		17
956	956		18
957	957		19
958	958		20
959	959		21
960	960		22
961	961		23
962	962		24
963	963
964	964		syndication or broadcast. The provisions of this paragraph shall
965	965		apply to sales occurring on or after July 1, 1996. In order to
966	966		qualify for the exemption, the motion picture or television
967	967		production company shall file any documentation and information
968	968		required to be submitted pursuant to rules promulgated by the Tax
969	969		Commission;
970	970		24. Sales of diesel fuel sol d for consumption by commercial
971	971		vessels, barges and other commercial watercraft;
972	972		25. Sales of tangible personal property or s ervices to tax-
973	973		exempt independent nonprofit biomedical research foundation s that
974	974		provide educational programs for Oklahoma science students and
975	975		teachers and to tax-exempt independent nonprofit community blood
976	976		banks headquartered in this state;
977	977		26. Effective May 6, 1992, sales of wireless telecommunications
978	978		equipment to a vendor who subsequently tr ansfers the equipment at no
979	979		charge or for a discounted charge to a consumer as part of a
980	980		promotional package or as an induceme nt to commence or continue a
981	981		contract for wireless telecommunications services;
982	982		27. Effective January 1, 1991 , leases of rail tra nsportation
983	983		cars to haul coal to coal -fired plants located in this state which
984	984		generate electric power;
985	985		28. Beginning July 1, 2005, sales of aircraft engine repairs,
986	986		modification, and replacement parts, sales of aircraft frame repairs
987	987		and modification, ai rcraft interior modification, and pa int, and
988	988
989	989
990	990		Req. No. 2585 Page 14 1
991	991		2
992	992		3
993	993		4
994	994		5
995	995		6
996	996		7
997	997		8
998	998		9
999	999		10
1000	1000		11
1001	1001		12
1002	1002		13
1003	1003		14
1004	1004		15
1005	1005		16
1006	1006		17
1007	1007		18
1008	1008		19
1009	1009		20
1010	1010		21
1011	1011		22
1012	1012		23
1013	1013		24
1014	1014		1
1015	1015		2
1016	1016		3
1017	1017		4
1018	1018		5
1019	1019		6
1020	1020		7
1021	1021		8
1022	1022		9
1023	1023		10
1024	1024		11
1025	1025		12
1026	1026		13
1027	1027		14
1028	1028		15
1029	1029		16
1030	1030		17
1031	1031		18
1032	1032		19
1033	1033		20
1034	1034		21
1035	1035		22
1036	1036		23
1037	1037		24
1038	1038
1039	1039		sales of services employed in t he repair, modification, and
1040	1040		replacement of parts of aircraft engines, aircraft frame and
1041	1041		interior repair and modification, and paint;
1042	1042		29. Sales of materials a nd supplies to the o wner or operator of
1043	1043		a ship, motor vessel, or barge that is used in interstate o r
1044	1044		international commerce if the materials and supplies:
1045	1045		a. are loaded on the ship, motor vessel, or barge and
1046	1046		used in the maintenance and operation of the ship,
1047	1047		motor vessel, or barge, or
1048	1048		b. enter into and become component parts of the ship,
1049	1049		motor vessel, or barge;
1050	1050		30. Sales of tangible personal prope rty made at estate sales at
1051	1051		which such property is offered for sale on the premises of the
1052	1052		former residence of the decedent by a person who is not required to
1053	1053		be licensed pursuant to the Transient Merchant Lic ensing Act, or who
1054	1054		is not otherwise required to obtain a sales tax permit for the sale
1055	1055		of such property pursuant to the provisions of Section 1364 of this
1056	1056		title; provided:
1057	1057		a. such sale or event may not be held for a period
1058	1058		exceeding three (3) consecutiv e days,
1059	1059		b. the sale must be conducted within six ( 6) months of
1060	1060		the date of death of th e decedent, and
1061	1061
1062	1062
1063	1063		Req. No. 2585 Page 15 1
1064	1064		2
1065	1065		3
1066	1066		4
1067	1067		5
1068	1068		6
1069	1069		7
1070	1070		8
1071	1071		9
1072	1072		10
1073	1073		11
1074	1074		12
1075	1075		13
1076	1076		14
1077	1077		15
1078	1078		16
1079	1079		17
1080	1080		18
1081	1081		19
1082	1082		20
1083	1083		21
1084	1084		22
1085	1085		23
1086	1086		24
1087	1087		1
1088	1088		2
1089	1089		3
1090	1090		4
1091	1091		5
1092	1092		6
1093	1093		7
1094	1094		8
1095	1095		9
1096	1096		10
1097	1097		11
1098	1098		12
1099	1099		13
1100	1100		14
1101	1101		15
1102	1102		16
1103	1103		17
1104	1104		18
1105	1105		19
1106	1106		20
1107	1107		21
1108	1108		22
1109	1109		23
1110	1110		24
1111	1111
1112	1112		c. the exemption allowed by this paragraph shall not be
1113	1113		allowed for property t hat was not part of the
1114	1114		decedent’s estate;
1115	1115		31. Beginning January 1, 2004, sale s of electricity and
1116	1116		associated delivery and transmission services, when sold exclusively
1117	1117		for use by an oil and gas operator for reservoir dewatering projects
1118	1118		and associated operations commencing on or after July 1, 2003, in
1119	1119		which the initial water -to-oil ratio is greater than or equal to
1120	1120		five-to-one water-to-oil, and such oil and gas de velopment projects
1121	1121		have been classified by the Corporation Commission as a reservoir
1122	1122		dewatering unit;
1123	1123		32. Sales of prewritten computer software that is delivered
1124	1124		electronically. For purposes of this paragraph, “delivered
1125	1125		electronically” means delivered to the purchaser by means other than
1126	1126		tangible storage media;
1127	1127		33. Sales of modular dwelling uni ts when built at a production
1128	1128		facility and moved in whole or in parts, to be assembled on-site,
1129	1129		and permanently affixed to the real property and used for
1130	1130		residential or commercial purposes. The exemption provided by this
1131	1131		paragraph shall equal forty-five percent (45%) of the total sales
1132	1132		price of the modular dwelling unit. For purpos es of this paragraph,
1133	1133		“modular dwelling unit ” means a structure that is not subject to the
1134	1134		motor vehicle excise tax imposed pursuant to Section 2103 of this
1135	1135		title;
1136	1136
1137	1137
1138	1138		Req. No. 2585 Page 16 1
1139	1139		2
1140	1140		3
1141	1141		4
1142	1142		5
1143	1143		6
1144	1144		7
1145	1145		8
1146	1146		9
1147	1147		10
1148	1148		11
1149	1149		12
1150	1150		13
1151	1151		14
1152	1152		15
1153	1153		16
1154	1154		17
1155	1155		18
1156	1156		19
1157	1157		20
1158	1158		21
1159	1159		22
1160	1160		23
1161	1161		24
1162	1162		1
1163	1163		2
1164	1164		3
1165	1165		4
1166	1166		5
1167	1167		6
1168	1168		7
1169	1169		8
1170	1170		9
1171	1171		10
1172	1172		11
1173	1173		12
1174	1174		13
1175	1175		14
1176	1176		15
1177	1177		16
1178	1178		17
1179	1179		18
1180	1180		19
1181	1181		20
1182	1182		21
1183	1183		22
1184	1184		23
1185	1185		24
1186	1186
1187	1187		34. Sales of tangible personal property or servi ces to:
1188	1188		a. persons who are residents of Oklahoma and have been
1189	1189		honorably discharged from active service in any branch
1190	1190		of the Armed Forces of the United States or Oklahoma
1191	1191		National Guard and who have b een certified by the
1192	1192		United States Department of Veterans Affairs or its
1193	1193		successor to be in receipt of disability compensation
1194	1194		at the one-hundred-percent rate and the disability
1195	1195		shall be permanent and have been sustained through
1196	1196		military action or accident or resulting from d isease
1197	1197		contracted while in such acti ve service and registered
1198	1198		with the veterans registry created by the Oklahoma
1199	1199		Department of Veterans Affairs ; provided, that if the
1200	1200		veteran received the sales tax exemption prior to
1201	1201		November 1, 2020, he or she shall be re quired to
1202	1202		register with the veterans registry prior to July 1,
1203	1203		2023, in order to remain qualified, or
1204	1204		b. the surviving spouse of the person in subparagraph a
1205	1205		of this paragraph if the person is deceased and the
1206	1206		spouse has not remarried and the surviving spo use of a
1207	1207		person who is determined by the United States
1208	1208		Department of Defense or any branch of the United
1209	1209		States military to have died while in the line of duty
1210	1210		if the spouse has not remarried. Sales for the
1211	1211
1212	1212
1213	1213		Req. No. 2585 Page 17 1
1214	1214		2
1215	1215		3
1216	1216		4
1217	1217		5
1218	1218		6
1219	1219		7
1220	1220		8
1221	1221		9
1222	1222		10
1223	1223		11
1224	1224		12
1225	1225		13
1226	1226		14
1227	1227		15
1228	1228		16
1229	1229		17
1230	1230		18
1231	1231		19
1232	1232		20
1233	1233		21
1234	1234		22
1235	1235		23
1236	1236		24
1237	1237		1
1238	1238		2
1239	1239		3
1240	1240		4
1241	1241		5
1242	1242		6
1243	1243		7
1244	1244		8
1245	1245		9
1246	1246		10
1247	1247		11
1248	1248		12
1249	1249		13
1250	1250		14
1251	1251		15
1252	1252		16
1253	1253		17
1254	1254		18
1255	1255		19
1256	1256		20
1257	1257		21
1258	1258		22
1259	1259		23
1260	1260		24
1261	1261
1262	1262		benefit of an eligible perso n to a spouse of the
1263	1263		eligible person or to a member of the household in
1264	1264		which the eligible person r esides and who is
1265	1265		authorized to make purchase s on the person’s behalf,
1266	1266		when such eligible person is not present at the sale,
1267	1267		shall also be exempt for purposes of this paragraph.
1268	1268		The Oklahoma Tax Commission shall issue a separate
1269	1269		exemption card to a spo use of an eligible person or to
1270	1270		a member of the household in which the eligible person
1271	1271		resides who is authorized to make purchases on the
1272	1272		person’s behalf, if requested by the eligi ble person.
1273	1273		Sales qualifying for the exemption authorized by this
1274	1274		paragraph shall not exceed Twenty -five Thousand
1275	1275		Dollars ($25,000.00) per year per individual while the
1276	1276		disabled veteran is living. Sales qualifying for the
1277	1277		exemption authorized by this par agraph shall not
1278	1278		exceed One Thousand Dollars ($1,000.00) per year for
1279	1279		an unremarried surviving spouse. Upon request of the
1280	1280		Tax Commission, a person asserting or claiming the
1281	1281		exemption authorized by this paragraph shall p rovide a
1282	1282		statement, executed under oath, that the total sales
1283	1283		amounts for which the exemption is applicable have n ot
1284	1284		exceeded Twenty-five Thousand Dollars ($25,000.00) per
1285	1285		year per living disabled veteran or One Thousand
1286	1286
1287	1287
1288	1288		Req. No. 2585 Page 18 1
1289	1289		2
1290	1290		3
1291	1291		4
1292	1292		5
1293	1293		6
1294	1294		7
1295	1295		8
1296	1296		9
1297	1297		10
1298	1298		11
1299	1299		12
1300	1300		13
1301	1301		14
1302	1302		15
1303	1303		16
1304	1304		17
1305	1305		18
1306	1306		19
1307	1307		20
1308	1308		21
1309	1309		22
1310	1310		23
1311	1311		24
1312	1312		1
1313	1313		2
1314	1314		3
1315	1315		4
1316	1316		5
1317	1317		6
1318	1318		7
1319	1319		8
1320	1320		9
1321	1321		10
1322	1322		11
1323	1323		12
1324	1324		13
1325	1325		14
1326	1326		15
1327	1327		16
1328	1328		17
1329	1329		18
1330	1330		19
1331	1331		20
1332	1332		21
1333	1333		22
1334	1334		23
1335	1335		24
1336	1336
1337	1337		Dollars ($1,000.00) per year for an unremarried
1338	1338		surviving spouse. If the amount of such exempt sales
1339	1339		exceeds such amount, the sales tax in excess of the
1340	1340		authorized amount shall be treated as a direct sales
1341	1341		tax liability and may be recovered by the Tax
1342	1342		Commission in the same manner provided by law for
1343	1343		other taxes including p enalty and interest. The Tax
1344	1344		Commission shall promulgate any rules necessary t o
1345	1345		implement the provisi ons of this paragraph, which
1346	1346		shall include rules providing for the disclosure of
1347	1347		information about persons eligible for the exemption
1348	1348		authorized in this p aragraph to the Oklahoma
1349	1349		Department of Veteran’s Veterans Affairs, as
1350	1350		authorized in Section 205 of this title. For purposes
1351	1351		of the exemption authorized by this subparagraph, if
1352	1352		the disability determination that would have been made
1353	1353		while the disabled vete ran was still living is not
1354	1354		made final until after the death of the disabled
1355	1355		veteran, the exemption authorized by this subparagraph
1356	1356		may still be claimed by the surviving spouse;
1357	1357		35. Sales of electricity to the operator, specifically
1358	1358		designated by the Corp oration Commission, of a spacing uni t or lease
1359	1359		from which oil is produced or attempted to be produced using
1360	1360		enhanced recovery methods including, but not limited to, increased
1361	1361
1362	1362
1363	1363		Req. No. 2585 Page 19 1
1364	1364		2
1365	1365		3
1366	1366		4
1367	1367		5
1368	1368		6
1369	1369		7
1370	1370		8
1371	1371		9
1372	1372		10
1373	1373		11
1374	1374		12
1375	1375		13
1376	1376		14
1377	1377		15
1378	1378		16
1379	1379		17
1380	1380		18
1381	1381		19
1382	1382		20
1383	1383		21
1384	1384		22
1385	1385		23
1386	1386		24
1387	1387		1
1388	1388		2
1389	1389		3
1390	1390		4
1391	1391		5
1392	1392		6
1393	1393		7
1394	1394		8
1395	1395		9
1396	1396		10
1397	1397		11
1398	1398		12
1399	1399		13
1400	1400		14
1401	1401		15
1402	1402		16
1403	1403		17
1404	1404		18
1405	1405		19
1406	1406		20
1407	1407		21
1408	1408		22
1409	1409		23
1410	1410		24
1411	1411
1412	1412		pressure in a producing formation through the use of water or
1413	1413		saltwater if the electrical usage is associated with and necessary
1414	1414		for the operation of equipment required to inject or circulate
1415	1415		fluids in a producing formation for the purpose of forcing oil or
1416	1416		petroleum into a wellbore for eventual recovery and production from
1417	1417		the wellhead. In order to be eligible for the sales tax exemption
1418	1418		authorized by this paragraph, the total content of oil recovered
1419	1419		after the use of enhanced recovery methods shall not exceed one
1420	1420		percent (1%) by volume. The exemption authorized by this paragraph
1421	1421		shall be applicable only to the state sales tax rate and shall not
1422	1422		be applicable to any county or municipal sales tax rate;
1423	1423		36. Sales of intrastate charter and tour bus transportation.
1424	1424		As used in this paragraph, “intrastate charter and tour bus
1425	1425		transportation” means the transportation of pers ons from one
1426	1426		location in this state to another location in this state in a motor
1427	1427		vehicle which has been constructed in such a manner that it may
1428	1428		lawfully carry more than eighteen persons, and which is ordinarily
1429	1429		used or rented to carry persons for compensation. Provided, this
1430	1430		exemption shall not a pply to regularly scheduled bus transporta tion
1431	1431		for the general public;
1432	1432		37. Sales of vitamins, minerals, and dietary supplements by a
1433	1433		licensed chiropractor to a person who is th e patient of such
1434	1434		chiropractor at the physical location w here the chiropractor
1435	1435		provides chiropractic care or services to such patient. The
1436	1436
1437	1437
1438	1438		Req. No. 2585 Page 20 1
1439	1439		2
1440	1440		3
1441	1441		4
1442	1442		5
1443	1443		6
1444	1444		7
1445	1445		8
1446	1446		9
1447	1447		10
1448	1448		11
1449	1449		12
1450	1450		13
1451	1451		14
1452	1452		15
1453	1453		16
1454	1454		17
1455	1455		18
1456	1456		19
1457	1457		20
1458	1458		21
1459	1459		22
1460	1460		23
1461	1461		24
1462	1462		1
1463	1463		2
1464	1464		3
1465	1465		4
1466	1466		5
1467	1467		6
1468	1468		7
1469	1469		8
1470	1470		9
1471	1471		10
1472	1472		11
1473	1473		12
1474	1474		13
1475	1475		14
1476	1476		15
1477	1477		16
1478	1478		17
1479	1479		18
1480	1480		19
1481	1481		20
1482	1482		21
1483	1483		22
1484	1484		23
1485	1485		24
1486	1486
1487	1487		provisions of this paragraph shall not be applicable to any drug,
1488	1488		medicine, or substance for which a prescription by a licensed
1489	1489		physician is required;
1490	1490		38. Sales of goods, wares, merchandise, tan gible personal
1491	1491		property, machinery, and equipment to a web search portal located in
1492	1492		this state which derives at least eighty percent (80%) of its annual
1493	1493		gross revenue from the s ale of a product or service to an ou t-of-
1494	1494		state buyer or consumer. For purposes of this paragraph, “web
1495	1495		search portal” means an establishment classified under NAICS code
1496	1496		519130 which operates websites that use a search engine to generate
1497	1497		and maintain extensive databases of Internet addresse s and content
1498	1498		in an easily searchable format ;
1499	1499		39. Sales of tangible personal property consumed or
1500	1500		incorporated in the construction or expansion of a facility for a
1501	1501		corporation organized under Section 437 et seq. of Title 18 of the
1502	1502		Oklahoma Statutes as a ru ral electric cooperat ive. For purposes of
1503	1503		this paragraph, sales made to a contrac tor or subcontractor that has
1504	1504		previously entered into a contractual relationship with a rural
1505	1505		electric cooperative for construction or exp ansion of a facility
1506	1506		shall be considered sales made to a rural electric coopera tive;
1507	1507		40. Sales of tangible personal property or services to a
1508	1508		business primarily engaged in the repair of consumer electronic
1509	1509		goods including, but not limited to, cell phones, compact disc
1510	1510		players, personal comp uters, MP3 players, d igital devices for the
1511	1511
1512	1512
1513	1513		Req. No. 2585 Page 21 1
1514	1514		2
1515	1515		3
1516	1516		4
1517	1517		5
1518	1518		6
1519	1519		7
1520	1520		8
1521	1521		9
1522	1522		10
1523	1523		11
1524	1524		12
1525	1525		13
1526	1526		14
1527	1527		15
1528	1528		16
1529	1529		17
1530	1530		18
1531	1531		19
1532	1532		20
1533	1533		21
1534	1534		22
1535	1535		23
1536	1536		24
1537	1537		1
1538	1538		2
1539	1539		3
1540	1540		4
1541	1541		5
1542	1542		6
1543	1543		7
1544	1544		8
1545	1545		9
1546	1546		10
1547	1547		11
1548	1548		12
1549	1549		13
1550	1550		14
1551	1551		15
1552	1552		16
1553	1553		17
1554	1554		18
1555	1555		19
1556	1556		20
1557	1557		21
1558	1558		22
1559	1559		23
1560	1560		24
1561	1561
1562	1562		storage and retrieval of information t hrough hard-wired or wireless
1563	1563		computer or Internet connections, if the devices are sold to the
1564	1564		business by the original manufacturer of su ch devices and the
1565	1565		devices are repaired, refitted or refurbished for sale by th e entity
1566	1566		qualifying for the exemption authorized by this paragraph directly
1567	1567		to retail consumers or if the devices are sold to another business
1568	1568		entity for sale to retail consumer s;
1569	1569		41. On or after July 1, 2019, an d prior to July 1, 20 24, sales
1570	1570		or leases of rolling stock when sold or leased by t he manufacturer,
1571	1571		regardless of whether the purchaser is a public services corporation
1572	1572		engaged in business as a common carrier of property or passengers by
1573	1573		railway, for use or consumption by a common carrier directly i n the
1574	1574		rendition of public service. For purposes of this paragraph,
1575	1575		“rolling stock” means locomotives, autocars, and railroad cars and
1576	1576		“sales or leases” includes railroad car ma intenance and retrofitting
1577	1577		of railroad cars for their fur ther use only on the railways; and
1578	1578		42. Sales of gold, silver, platinum, palladium , or other
1579	1579		bullion items such as coins and bars and legal tender of any nation,
1580	1580		which legal tender is sold according to its value as precious metal
1581	1581		or as an investment. As used in the paragraph, “bullion” means any
1582	1582		precious metal including, but not limited to, gold, silver,
1583	1583		platinum, and palladium, that is in such a state or condition that
1584	1584		its value depends upon its pre cious metal content and not its form .
1585	1585		The exemption authorized by this paragraph shall not apply to
1586	1586
1587	1587
1588	1588		Req. No. 2585 Page 22 1
1589	1589		2
1590	1590		3
1591	1591		4
1592	1592		5
1593	1593		6
1594	1594		7
1595	1595		8
1596	1596		9
1597	1597		10
1598	1598		11
1599	1599		12
1600	1600		13
1601	1601		14
1602	1602		15
1603	1603		16
1604	1604		17
1605	1605		18
1606	1606		19
1607	1607		20
1608	1608		21
1609	1609		22
1610	1610		23
1611	1611		24
1612	1612		1
1613	1613		2
1614	1614		3
1615	1615		4
1616	1616		5
1617	1617		6
1618	1618		7
1619	1619		8
1620	1620		9
1621	1621		10
1622	1622		11
1623	1623		12
1624	1624		13
1625	1625		14
1626	1626		15
1627	1627		16
1628	1628		17
1629	1629		18
1630	1630		19
1631	1631		20
1632	1632		21
1633	1633		22
1634	1634		23
1635	1635		24
1636	1636
1637	1637		fabricated metals that have been proces sed or manufactured for
1638	1638		artistic use or as jewelry ; and
1639	1639		43. Sales of tangible personal property or services to persons
1640	1640		who are residents of this stat e and are granted a disability
1641	1641		retirement benefit by the Oklahoma Police Pension and Retirement
1642	1642		System, Oklahoma Firefighters P ension and Retirement System,
1643	1643		Oklahoma Law Enforcement Retirement System, or Oklahoma wildlife
1644	1644		conservation retirement system for a disability incurred in the line
1645	1645		of duty. Sales qualifying for the exemption authorized by this
1646	1646		paragraph shall not exceed Twenty -five Thousand Dollars ($25,00 0.00)
1647	1647		per year per individual . If the amount of such exempt sales exceeds
1648	1648		such amount, the sales tax in excess of the authorized amount sh all
1649	1649		be treated as a direct sales tax liability and may be recovered by
1650	1650		the Tax Commission in the same manner provided by law for other
1651	1651		taxes including penalty and interest. The Tax Commission shall
1652	1652		promulgate any rules necessary to implement the provis ions of this
1653	1653		paragraph, which shall include rules providing for the disclosure of
1654	1654		a finding of fact and order granting d isability benefits by the
1655	1655		board of the applicable state retirement system for a disability
1656	1656		incurred in the line of duty . Persons qualifying for the exemption
1657	1657		provided pursuant to this paragraph shall receive an exemption card
1658	1658		which shall expire five (5) years from the date of issuance.
1659	1659		Persons qualifying for the exemption provided pursua nt to this
1660	1660		paragraph who possess an exemption card set to expire in less tha n
1661	1661
1662	1662
1663	1663		Req. No. 2585 Page 23 1
1664	1664		2
1665	1665		3
1666	1666		4
1667	1667		5
1668	1668		6
1669	1669		7
1670	1670		8
1671	1671		9
1672	1672		10
1673	1673		11
1674	1674		12
1675	1675		13
1676	1676		14
1677	1677		15
1678	1678		16
1679	1679		17
1680	1680		18
1681	1681		19
1682	1682		20
1683	1683		21
1684	1684		22
1685	1685		23
1686	1686		24
1687	1687		1
1688	1688		2
1689	1689		3
1690	1690		4
1691	1691		5
1692	1692		6
1693	1693		7
1694	1694		8
1695	1695		9
1696	1696		10
1697	1697		11
1698	1698		12
1699	1699		13
1700	1700		14
1701	1701		15
1702	1702		16
1703	1703		17
1704	1704		18
1705	1705		19
1706	1706		20
1707	1707		21
1708	1708		22
1709	1709		23
1710	1710		24
1711	1711
1712	1712		six (6) months may apply for a new exemption card to be issued the
1713	1713		day the current exemption card expires.
1714	1714		SECTION 2. This act shall bec ome effective November 1, 2024.
1715	1715
1716	1716		59-2-2585 QD 12/15/2023 6:47:53 PM