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STATE OF OKLAHOMA
2nd Session of the 59th Legislature (2024)
SENATE BILL 1499 By: Garvin
AS INTRODUCED
An Act relating to feminine hygiene products;
defining terms; creating the Feminine Hygiene
Program; directing the State Department of H ealth to
administer program; requiring the provision of
certain grants to local health departments; stating
purpose of grants; stipulating grant application
process; authorizing local health departments to
partner with certain entities; requiring
determination from Department based on certain
metrics; directing promulgation of rules; creating
the Feminine Hygiene Program Re volving Fund; stating
sources of funds; providing for expenditures from
fund; amending 68 O.S. 2021, Section 1353, as last
amended by Section 2, Chapter 290, O.S.L. 2023 (68
O.S. Supp. 2023, Section 1353), which relates to
sales tax apportionment; providing apportionment to
Feminine Hygiene Program Revolving Fund; amending 68
O.S. 2021, Section 1356, as last amended by Section
1, Chapter 394, O.S.L. 2022 (68 O.S. Supp. 2023,
Section 1356), which relates to sales tax exemption;
providing exemption for feminine hygiene products;
requiring exemption administered in the form of a
refund; authorizing purchaser to apply for refund
within certain period; requiring furnishment of
certain receipts; directing the Oklahoma Tax
Commission to prescribe form; updating statutory
language and reference; defining term; providing for
codification; and providin g an effective date.
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
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SECTION 1. NEW LAW A new section of law to be codified
in the Oklahoma Statutes as Section 1-228 of Title 63, unless there
is created a duplication in numb ering, reads as follows:
A. As used in this section:
1. “Feminine hygiene products ” means tampons, panty liners,
menstrual cups, sanitary napkins, and other products designed for
feminine hygiene in connection with the huma n menstrual cycle; and
2. “Local health department” means a county department of
health, a cooperative department of health, a district department of
health, or a city-county health department .
B. There is hereby created the Feminine Hygiene Program. The
State Department of Health shall administer the Feminine Hygiene
Program to provide grants to local health departments for the
purpose of providing feminine hygiene products to women.
C. Local health departments may apply to the State Department
of Health for available funds. The application shall be on a form
provided by the Department and shall contain information including
but not limited to the items the local health department plans to
purchase, the needs of the population the local health department
intends to serve, and any entities the local health department plans
to partner with to distribute feminine hygiene products.
D. For the distribution of feminine hygi ene products, local
health departments may partner with public schools, institutions of
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higher education, career tech centers, and nonprofit organizations
that are solely organized in this state.
E. The State Department of Health shall determine grant
application approvals and grant amounts based on a measure of the
needs of the population the local health department intends to
serve. The Department shall determine a measure of needs by
analyzing information on the population to be served including but
not limited to health statistics, income levels, employment
statistics, or rates of domestic crime.
F. The State Commissioner of Health shall promulgate rules to
administer the provisions of this sections.
SECTION 2. NEW LAW A new section of law to be codified
in the Oklahoma Statutes as Section 1-228.1 of Title 63, unless
there is created a duplication in numbering, reads as follows:
There is hereby created in the State Treasury a revo lving fund
for the State Department of Health, to be designated the “Feminine
Hygiene Program Revolving Fund”. The fund shall be a continuing
fund, not subject to fiscal year limitations, and shall consist of
all monies received by the State Department of Health from
appropriations of the Legislature, federal grants or funds, and
sales tax apportionments pursuant to Section 1353 of Title 68 of the
Oklahoma Statutes designated for deposit in this fund . All monies
accruing to the credit of the fund are hereby appropriated and shal l
be budgeted and expended to administer and provide grants pursuant
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to the Feminine Hygiene Program created in Section 1 of this act.
Expenditures from the fund shall be made upon warrants issued by the
State Treasurer against claims filed as prescribed by law with the
Director of the Office of Management and Enterprise Services for
approval and payment.
SECTION 3. AMENDATORY 68 O.S. 2021, Section 1353, as
last amended by Section 2, Chapter 290, O.S.L. 2023 (68 O.S. Supp.
2023, Section 1353), is amended to read as follows:
Section 1353. A. It is hereby declared to be the purpose of
the Oklahoma Sales Tax Code to provide funds for the financing of
the program provided for by the Oklahoma Social Security Act and to
provide revenues for the support of the f unctions of the stat e
government of Oklahoma, and for this purpose it is hereby ex pressly
provided that, revenues derived pursuant to the provisions of the
Oklahoma Sales Tax Code, subject to the apportionment requirements
for the Oklahoma Tax Commission and Office of Manage ment and
Enterprise Services Joint Computer Enhancement Fund provided by
Section 265 of this title, shall be apportioned as follows:
1. Except as provided in subsection subsections C and D of this
section, the following amounts shall be paid to the State Treasurer
to be placed to the credit of the General Revenue Fun d to be paid
out pursuant to direct appropriation by the Legislature:
Fiscal Year Amount
FY 2003 and FY 2004 86.04%
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FY 2005 85.83%
FY 2006 85.54%
FY 2007 85.04%
FY 2008 through FY 2022 83.61%
FY 2023 through FY 2027 83.36%
FY 2028 and each fiscal year thereafter 83.61%;
2. The following amounts shall be paid to the State Treasu rer
to be placed to the credit of the Education Ref orm Revolving Fund of
the State Department of Edu cation:
a. for FY 2003, FY 2004 and FY 2005, ten and forty -two
one-hundredths percent (10.42%),
b. for FY 2006 through FY 2020, ten and forty -six one-
hundredths percent (10.46%),
c. for FY 2021:
(1) for the month beginning July 1, 2020, through the
month ending August 31, 2020, ten and forty -six
one-hundredths percent (10.46%), and
(2) for the month beginning September 1, 2020,
through the month ending June 3 0, 2021, eleven
and ninety-six one-hundredths percent (11.96%),
d. for FY 2022 and each fiscal year thereafter, ten and
forty-six one-hundredths percent (10.46%);
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3. The following amounts shall be paid to the State Treasurer
to be placed to the credit of the Teachers’ Retirement System
Dedicated Revenue Revolving Fund:
Fiscal Year Amount
FY 2003 and FY 2004 3.54%
FY 2005 3.75%
FY 2006 4.0%
FY 2007 4.5%
FY 2008 through FY 2020 5.0%
FY 2021:
a. for the month beginning July
1, 2020, through the month
ending August 31, 2020 5.0%
b. for the month beginning
September 1, 2020, through
the month ending June 30,
2021 3.5%
FY 2022 5.0%
FY 2023 through FY 2027 5.25%
FY 2028 and each fiscal year thereafter 5.0%;
4. a. except as otherwise provided in subparagraph b of t his
paragraph, for the fiscal year beginning July 1, 2022,
and for each fiscal year thereafter, eighty -seven one-
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hundredths percent (0.87%) shall be paid to the State
Treasurer to be further apportioned as follows:
(1) twenty-four percent (24%) shall be pl aced to the
credit of the Oklahoma Tourism Promot ion
Revolving Fund, but in no event shall such
apportionment exceed Fiv e Million Dollars
($5,000,000.00) in any fiscal year,
(2) forty-four percent (44%) shall be placed to the
credit of the Oklahoma Tourism Capital
Improvement Revolving Fund, but in no event shall
such apportionment exceed Nine Million Dollars
($9,000,000.00) in any fiscal year, and
(3) thirty-two percent (32%) shall be placed to the
credit of the Oklahoma Route 66 Commission
Revolving Fund, but in no event shall such
apportionment exceed Six Million Six Hundred
Thousand Dollars ($6,600,00 0.00) in any fiscal
year, and
b. any amounts which exceed the limitations of
subparagraph a of this pa ragraph shall be placed to
the credit of the General R evenue Fund; and
5. For the fiscal year beginning July 1, 2015, and for each
fiscal year thereafter, six one -hundredths percent (0.06%) shall be
placed to the credit of the Oklahoma Historical Society Capital
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Improvement and Operations Revolving Fund, but in no event shall
such apportionment exceed the total amount apportioned pursu ant to
this paragraph for the fiscal year ending on June 30, 2015. Any
amounts which exceed the limita tions of this paragr aph shall be
placed to the credit of the General Reven ue Fund.
B. Provided, for the fiscal year beginning July 1, 2007, and
every fiscal year thereafter, an amount of revenue shall be
apportioned to each municipality or county which levies a sales tax
subject to the provisions of Section 1357.10 of this titl e and
subsection F of Section 2701 of this title equal to the amount of
sales tax revenue of such mu nicipality or county exempted by the
provisions of Section 1357.10 of this title a nd subsection F of
Section 2701 of this title. The Oklahoma Tax Commissio n shall
promulgate and adopt rules necessary to implement the provisions of
this subsection.
C. From the monies that would otherwise be apportioned to the
General Revenue Fund pursuant to subsection A of this section, there
shall be apportioned the follow ing amounts:
1. For the month ending August 31, 2019:
a. Nine Million Six Hund red Thousand Dollars
($9,600,000.00) to t he credit of the State Highway
Construction and Maintenance Fu nd created in Sectio n
1501 of Title 69 of the Oklahoma Statutes, and
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b. Two Million Dollars ($2,000,000.00) to the credit of
the Oklahoma Railroad Maintenance Revolving Fund
created in Section 309 of Title 66 of the Oklahoma
Statutes;
2. For the month ending September 30, 2019:
a. Twenty Million Dollars ($20,000,000.00) to the credit
of the State Highway Construction and Main tenance Fund
created in Section 1501 of Title 69 of the Oklahoma
Statutes, and
b. Two Million Dollars ($2,000,000.00) to the credit o f
the Oklahoma Railroad Maintenance Revolving Fund
created in Section 309 of Title 66 of the Oklahoma
Statutes;
3. For the month ending October 31, 2019:
a. Twenty Million Dollars ($20,000,000.00) to the credit
of the State Highway Construction and Maintenance Fund
created in Section 1501 of Title 69 of the Oklahoma
Statutes, and
b. Two Million Dollars ($2,000,000.00) to the credit of
the Oklahoma Railroa d Maintenance Revolvi ng Fund
created in Section 309 of Title 66 of the Oklahoma
Statutes;
4. For the month ending November 30, 2019:
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a. Twenty Million Dollars ($20,000,000.00) to the credit
of the State Highway Construction and Maintenance Fund
created in Section 1501 of Title 69 of the Oklahoma
Statutes, and
b. Two Million Dollars ($2,000,000.00) to the credit of
the Oklahoma Railroad Maintenance Revolving Fund
created in Section 309 of Title 66 of the Oklahoma
Statutes; and
5. For the month ending Decem ber 31, 2019:
a. Twenty Million Dollars ( $20,000,000.00) to the credit
of the State Highway Constructio n and Maintenance Fund
created in Section 1501 of Title 69 of the Oklahoma
Statutes, and
b. Two Million Dollars ($2,000,000.00) to the credit of
the Oklahoma Railroad Maintenance Revolving Fund
created in Section 309 of Title 66 of the Oklahoma
Statutes.
D. For fiscal year 2025 and each subsequent fiscal year, before
any other apportionment otherwise required by this section is made
to the General Revenue Fund, there shall be apporti oned One Million
Dollars ($1,000,000.00) to the Feminine Hygiene Program Revolving
Fund created in Section 2 of thi s act.
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SECTION 4. AMENDATORY 68 O.S. 2021, Section 1356, as
last amended by Section 1, Chapter 394, O.S.L. 2022 (68 O.S. Supp.
2023, Section 1356), is amended to read as follows:
Section 1356. Exemptions - Governmental and nonprofit entities.
There are hereby specifically exempted from the tax levied by
Section 1350 et seq. of th is title:
1. Sale Sales of tangible personal property or services t o the
United States government or to the Sta te of Oklahoma, any political
subdivision of this state or any agency of a political subdivision
of this state; provided, all sales to contractors in connection with
the performance of any contract with the Unite d States government,
State of Oklahoma or an y of its political subdivisions shall not be
exempted from the tax levied by Section 1350 et seq. of this title,
except as hereinafter provided ;
2. Sales of property to agents appointed by or under contract
with agencies or instrumentalities of the United States government
if ownership and possession of such property transfers i mmediately
to the United States government;
3. Sales of property to age nts appointed by or under contract
with a political subdivision o f this state if the sale of such
property is associated with the development of a qualified federal
facility, as provided in the Oklahoma Federal Facilities Development
Act, and if ownership and possession of such property transfers
immediately to the poli tical subdivision or the state;
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4. Sales made directly by county, district or state fair
authorities of this state, up on the premises of the fair authority,
for the sole benefit of the fair authority or sales of admi ssion
tickets to such fairs or fair eve nts at any location in the state
authorized by county, district or state fair authorities; provided,
the exemption provided by this paragraph for admission tickets to
fair events shall apply only to any portion of the admission price
that is retained by or distributed to the fair authority. As used
in this paragraph, “fair event” shall be limited to an event held on
the premises of the fair authority in conjunction with and during
the time period of a county, district or state fair;
5. Sale Sales of food in cafeterias or lunchrooms of elementary
schools, high schools, colleges or universities which are operated
primarily for teachers and pupils and are not operated primarily for
the public or for profit;
6. Dues paid to fraternal, religious, civic, charitable o r
educational societies or organizations by regular members thereof,
provided, such societies or organizations op erate under what is
commonly termed the lodge plan or system, and provided such
societies or organizations do not operate for a p rofit which inures
to the benefit of any individual m ember or members thereof to the
exclusion of other members and dues paid monthly or annually to
privately owned scientific and educational libraries by members
sharing the use of services rendered by such libraries wi th students
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interested in the study of geolo gy, petroleum engineering or related
subjects;
7. Sale Sales of tangible personal property or services to or
by churches, except sales made in the c ourse of business for profit
or savings, competing with other persons engaged in the same or a
similar business or sale sales of tangible personal property or
services by an organization exempt from federal income tax pursuant
to Section 501(c)(3) of the Internal Revenue Code of 1986, as
amended, made on behalf of or at the reque st of a church or churches
if the sale of such property is conducted not more than once each
calendar year for a period not to exceed three (3) days by the
organization and proceeds from the sale of such property are used by
the church or churches or by th e organization for charitable
purposes;
8. The amount of proceeds received from the sale sales of
admission tickets which is separately stated on the ticket of
admission for the repayment of money borrowed by any accredited
state-supported college or university or any public trust of which a
county in this state is the beneficiary, for the purpose of
constructing or enlarging any fa cility to be used for the staging of
an athletic event, a thea trical production, or any other form of
entertainment, edificatio n or cultural cultivation to which entry is
gained with a paid admission ticket. Such facilit ies include, but
are not limited to, athletic fields, athletic stadiums, field
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houses, amphitheaters and theaters. To be eligible for this sales
tax exemption, the am ount separately stated on the admission tick et
shall be a surcharge which is imposed, collected and used for the
sole purpose of servicing or aiding in the servicing of debt
incurred by the college or university to effect the capital
improvements hereinbefore described;
9. Sales of tangible persona l property or services to the
council organizations or similar state supervisory organizations of
the Boy Scouts of America, Girl Scouts of the U.S.A. and Camp Fire
USA;
10. Sale Sales of tangible personal property or ser vices to any
county, municipality, rural w ater district, public school distr ict,
city-county library system, the instituti ons of The Oklahoma State
System of Higher Education, the Gra nd River Dam Authority, the
Northeast Oklahoma Public Faci lities Authority, the Oklahoma
Municipal Power Authority, C ity of Tulsa-Rogers County Port
Authority, Muskogee City-County Port Authority, the Oklahoma
Department of Veterans Affa irs, the Broken Bow Economic Development
Authority, Ardmore Development Authority, Durant In dustrial
Authority, Oklahoma Ordnance Work s Authority, Central Oklahoma
Master Conservancy District, Arbuckle Master Conse rvancy District,
Fort Cobb Reservoir Master Conservancy Distr ict, Foss Reservoir
Master Conservancy District, Mountain Park Master Conservancy
District, Waurika Lake Master Conservancy Dis trict and the Office of
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Management and Enterprise Services onl y when carrying out a public
construction contract on behalf of the Oklahoma D epartment of
Veterans Affairs, and effective July 1, 2022, the Universit y
Hospitals Trust, or to any person with whom any of the above-named
subdivisions or agencies of this state has duly enter ed into a
public contract pursuant to law, necessary for carry ing out such
public contract or to any subcontractor to such a public co ntract.
Any person making purchases on beha lf of such subdivision or agency
of this state shall certify, in writing, on t he copy of the invoice
or sales ticket to be retained by the v endor that the purchases are
made for and on behalf of such subdivision or agency of this state
and set out the name of such public subdivision or agency. Any
person who wrongfully or erroneous ly certifies that purchases are
for any of the above -named subdivisions or agencies of this state or
who otherwise violates this secti on shall be guilty of a misdemeanor
and upon conviction thereof shall be fined an amount equal to double
the amount of sales tax involved or incarcerated for not more than
sixty (60) days or both;
11. Sales of tangible personal property or services to pri vate
institutions of higher education and private elementary and
secondary institutions of education accredited by the St ate
Department of Education or registered by the State Board o f
Education for purposes of participating in federal programs or
accredited as defined by the Oklahoma State Regents for Higher
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Education which are exempt from taxation pursuant to the provision s
of the Internal Revenue Code, 26 U.S.C., Section 501(c)(3) i ncluding
materials, supplies and equipment used in the construction and
improvement of buildings and other structures owned by the
institutions and operated for educational p urposes.
Any person, firm, agency or entity making purchases on behalf of
any institution, agency or subdivision in this state, shall certify
in writing, on the copy of the invoice or sales ticket th e nature of
the purchases, and violation of this paragraph shall be a
misdemeanor as set forth in paragraph 10 of this section;
12. Tuition and educational f ees paid to private institutions
of higher education a nd private elementary and secondary
institutions of education accredited by the State Department of
Education or registered by the State Board of Education for purposes
of participating in federal programs or accredited as defined by the
Oklahoma State Regents for Higher Education which are exempt f rom
taxation pursuant to the provisions of the Internal Revenue Code, 26
U.S.C., Section 501(c)(3);
13. a. Sales of tangible personal property made by:
(1) a public school,
(2) a private school offering instructi on for grade
levels kindergarten through twelfth grade,
(3) a public school district,
(4) a public or private school board,
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(5) a public or private school student group or
organization,
(6) a parent-teacher association or organization
other than as specifi ed in subparagraph b of this
paragraph, or
(7) public or private school personnel for purposes
of raising funds for the benefit of a public or
private school, public school district, public or
private school board or public or private school
student group or organization, or
b. Sales of tangible personal property made by or to
nonprofit parent-teacher associations or organizations
exempt from taxation pursuant to the provisions of the
Internal Revenue Code, 26 U.S.C., Section 501(c)(3),
nonprofit local publ ic or private school foundations
which solicit money or property in the name of any
public or private school o r public school district.
The exemption provided by this paragraph for sales made by a
public or private school shall be limited to those public or private
schools accredited by the State Department of Education or
registered by the State Board of Education for purposes of
participating in federal programs. Sale Sales of tangible personal
property in this paragraph shall include sale sales of admission
tickets and concessions at athletic events;
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14. Sales of tangible personal property by:
a. local 4-H clubs,
b. county, regional or state 4-H councils,
c. county, regional or state 4 -H committees,
d. 4-H leader associations,
e. county, regional or state 4-H foundations, and
f. authorized 4-H camps and training centers.
The exemption provided by this paragraph shall be limited to
sales for the purpose of raising funds for the benefit of such
organizations. Sale Sales of tangible personal property e xempted by
this paragraph shall include sale sales of admission tickets;
15. The first Seventy-five Thousand Dollars ($75,000.0 0) each
year from sale sales of tickets and concessions at athletic events
by each organization exempt from taxation pursuant to the provisions
of the Internal Revenue Code, 26 U.S.C., Section 501(c)(4);
16. Sales of tangible person al property or services to a ny
person with whom the Oklahoma Tourism and Recreation Department has
entered into a public contract and which is necessary for carr ying
out such contract to assist the Department in the development and
production of advertising, promotion, publicity and public relations
programs;
17. Sales of tangible personal property or services to fir e
departments organized pursuant to Section 592 of Title 18 of the
Oklahoma Statutes which items are to be used for the purposes of the
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fire department. Any person maki ng purchases on behalf of any such
fire department shall certify, in writing, on the copy of the
invoice or sales ticket to be retain ed by the vendor that the
purchases are made for and on behalf of such fire department and set
out the name of such fire de partment. Any person who wrongfully or
erroneously certifies that the purchases are fo r any such fire
department or who otherwise violates the provisions of this section
shall be deemed guilty of a mis demeanor and upon convictio n thereof,
shall be fined an amount equal to double the amount of sales tax
involved or incarcerated for not more than sixty (60) days, or both;
18. Complimentary or free tickets for admission to places of
amusement, sports, entertainment, exhibition, display or other
recreational events or activities which are issued through a box
office or other entity which is ope rated by a state institution of
higher education with institutional emp loyees or by a municipality
with municipal employees;
19. The first Fifteen Thousand Dollars ($15,000.00) each year
from sales of tangible personal property by fire departments
organized pursuant to Titles 11, 18, or 19 of the Oklahoma Statutes
for the purposes of raising funds for the benefit of the fire
department. Fire departments sell ing tangible personal property for
the purposes of raising funds shall be limited to no more than s ix
(6) days each year to raise such funds in order to receive the
exemption granted by this paragraph;
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20. Sales of tangible personal propert y or services to any Boys
& Girls Clubs of America affiliate in this state which is not
affiliated with the Salvation Army and which is exempt from taxation
pursuant to the provis ions of the Internal Revenue Code, 26 U.S.C.,
Section 501(c)(3);
21. Sales of tangible pe rsonal property or services to any
organization, which takes court -adjudicated juveniles for purposes
of rehabilitation, and which is exempt from taxation pursuant to the
provisions of the Internal Revenue Code, 26 U .S.C., Section
501(c)(3), provided that at least fifty percent (50%) of the
juveniles served by such organization are court adjudicated and the
organization receives state funds in an amount less than ten p ercent
(10%) of the annual budget of the organization;
22. Sales of tangible personal pr operty or services to:
a. any health center as defined in Section 254b of Title
42 of the United State s Code,
b. any clinic receiving disbursements of state monies
from the Indigent Health Care Revolving Fund pursuant
to the provisions of Secti on 66 of Title 56 of the
Oklahoma Statutes,
c. any community-based health center which meets all of
the following criteria:
(1) provides primary care services at no cost to the
recipient, and
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(2) is exempt from taxation pursuant to the
provisions of Section 501(c )(3) of the Internal
Revenue Code, 26 U.S.C., Section 501(c)(3), and
d. any community mental health center as defined in
Section 3-302 of Title 43A of the Oklahoma Statutes;
23. Dues or fees including free or complimentar y dues or fees
which have a value equivalent to the charge that could have
otherwise been made, to YMCAs, YWCAs or municipally -owned recreation
centers for the use of facilities and programs;
24. The first Fifteen Thousand Dollars ($15,000.00) each year
from sales of tangible personal property o r services to or by a
cultural organization established to sponsor and promote
educational, charitab le and cultural events for disadvantaged
children, and which organizati on is exempt from taxation pursuant to
the provisions of the Internal R evenue Code, 26 U.S.C., Section
501(c)(3);
25. Sales of tangible pe rsonal property or services to museums
or other entities which have been accredited by the American
Association Alliance of Museums. Any person making purchases on
behalf of any such museum or other entity sha ll certify, in writing,
on the copy of the invoice or sales ticket to be retained by the
vendor that the purchases are made for and on behalf of such museum
or other entity and set out the name of such museum or other entity.
Any person who wrongfully or erroneously certifies that the
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purchases are for any such museum or other entity or who otherwise
violates the provisions of this paragraph shall be deemed g uilty of
a misdemeanor and, upon conviction thereof, shall be fined an amount
equal to double the a mount of sales tax involved or incarcerated for
not more than sixty (60) days, or by both su ch fine and
incarceration;
26. Sales of tickets for admission by any mus eum accredited by
the American Association Alliance of Museums. In order to be
eligible for the exemption provided by this paragraph, an amount
equivalent to the amount of the tax which would otherwise be
required to be collected pursuant to the p rovisions of Section 135 0
et seq. of this title shall be separately stated on the admission
ticket and shall be collected and used for the sole purpose of
servicing or aiding in the servicing of debt incurred by the museum
to effect the construction, enlarging or renovation of any facility
to be used for entertainment, edification or cultural cultivation to
which entry is gained with a paid admissi on ticket;
27. Sales of tangible personal property or services occurring
on or after June 1, 1995, to children ’s homes which are suppo rted or
sponsored by one or more churches, members of which serve as
trustees of the home;
28. Sales of tangible personal property or services to the
organization known as the Disabled American Veterans , Department of
Oklahoma, Inc., and subordinate chapt ers thereof;
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29. Sales of tangible personal property or services to youth
camps which are supported or sponsored by one or more churches,
members of which serve as trustees of the organization;
30. a. Until July 1, 2022, transfer o f tangible personal
property made pursuant to Section 3226 of Title 63 of
the Oklahoma Statutes by the University Hospitals
Trust, and
b. Effective July 1, 2022, transfer of tangible personal
property or services to or by:
(1) the University Hospitals Trust created pursuant
to Section 3224 of Title 63 of the Oklahoma
Statutes, or
(2) nonprofit entities which are exempt from taxation
pursuant to the provisions of the Internal
Revenue Code of the United States, 26 U.S.C.,
Section 501(c)(3), which have entered into a
joint operating agreement with the University
Hospitals Trust;
31. Sales of tangible personal property or services to a
municipality, county or school district pursuant to a lease or
lease-purchase agreement executed be tween the vendor and a
municipality, county or sch ool district. A copy of the lease or
lease-purchase agreement shall be ret ained by the vendor;
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32. Sales of tangible personal property or services to any
spaceport user, as defined in the Oklahoma Space Industry
Development Act;
33. The sale, use, storage, consumption or distribution in this
state, whether by the importer, exporter or another person, of any
satellite or any associated launch vehicle including component s of,
and parts and motors for, any s uch satellite or launch vehicl e,
imported or caused to be imported into this state for the purpose of
export by means of launching into space. This exemption provided by
this paragraph shall not be affected by:
a. the destruction in whole or in part of the satellite
or launch vehicle,
b. the failure of a launch to occur or be successful, or
c. the absence of any transfer or title to, or possession
of, the satellite or launch vehicle after launch;
34. The sale, lease, u se, storage, consumption or distribut ion
in this state of any space facility, space propulsion system or
space vehicle, satellite or station of any kind possessing space
flight capacity including components thereof;
35. The sale, lease, use, storage, consumption or distribution
in this state of tangible personal proper ty, placed on or used
aboard any space facility, space propulsion system or space vehicle,
satellite, or station possessing space flight capacity, which is
launched into space, irrespective o f whether such tangible property
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is returned to this state for subsequent use, storage, or
consumption in any manner;
36. The sale, lease, use, storage, consumption or distribution
in this state of tangible personal property meeting the definition
of “section 38 property” as defined in Sections 48(a)(1)(A) and
(B)(i) of the Internal Revenue Code of 1986, that is an integral
part of and used primarily in support of space flight; however,
section 38 property used in support of space flight shall not
include general office equipment, any boat, m obile home, motor
vehicle or other vehicle of a class or type required to be
registered, licensed, titled or documented in this state or by the
United States government, or any other property not specifically
suited to supporting space activity. The term “in support of space
flight”, for purposes of this paragraph, means the altering,
monitoring, controlling, regulating, adjusting, servicing or
repairing of any space facility, space propulsion systems or space
vehicle, satellite or station possessing space flight capacity
including the components thereof;
37. The purchase or lease of machinery and equipment for use at
a fixed location in this state, which is used exclusively in the
manufacturing, processing, compounding or producing of any space
facility, space propulsion system or s pace vehicle, satellite or
station of any kind possessing space flight capacity. Provided, the
exemption provided for in this par agraph shall not be allowed unless
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the purchaser or lessee si gns an affidavit stating that the ite m or
items to be exempted are for the exclusive use designated herein.
Any person furnishing a false affidavit to the vendor for the
purpose of evading payment of any tax imposed by Section 1354 of
this title shall be subject to the penalties provided by law. As
used in this paragraph, “machinery and equipment” means “section 38
property” as defined in Sections 48(a)(1)(A) and (B)(i) of the
Internal Revenue Code of 1986, which is used as an integral part of
the manufacturing, processing, compounding or producing of items of
tangible personal property. Such term includes parts and
accessories only to the extent that the exemption thereof is
consistent with the provisions of this paragraph;
38. The amount of a surcharge or any other amount which is
separately stated on an admission t icket which is imposed, collected
and used for the sole purpose of constructing, remodeling or
enlarging facilities of a public tr ust having a municipality or
county as its sole beneficiary;
39. Sales of tangible personal prope rty or services which are
directly used in or for the benefit of a state park in this state,
which are made to an organization which is exempt from taxation
pursuant to the provisions of the Internal Revenue Code, 26 U.S.C.,
Section 501(c)(3) and which is organized primarily for the purpose
of supporting one or more state parks located in this state;
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40. The sale, lease or use of parking privileges by an
institution of The Oklahoma State System of Higher Education;
41. Sales of tangible personal property or services for use on
campus or school construction projects for the benefit of
institutions of The Oklahoma State System of Higher Education,
private institutions of higher education accredited by the Oklahoma
State Regents for Higher Education or any public school or school
district when such projects are financed by or through the use of
nonprofit entities which are exempt from taxation pursuant to the
provisions of the Internal Revenue Code, 26 U.S.C., Section
501(c)(3);
42. Sales of tangible personal property or services by an
organization which is exempt from taxation pursuant to the
provisions of the Internal Revenue Code, 26 U.S.C., Section
501(c)(3), in the course of conducting a national championship
sports event, but on ly if all or a portion of the payment in
exchange therefor would qualify as the receipt of a qualified
sponsorship payment described in Internal Revenue Code, 26 U.S.C.,
Section 513(i). Sales exempted pursuant to this paragraph shall be
exempt from all Oklahoma sales, use, excise and gross receipts
taxes;
43. Sales of tangible personal property or services to or by an
organization which:
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a. is exempt from taxation pursuant to the provisions of
the Internal Revenue Code, 26 U.S.C., Section
501(c)(3),
b. is affiliated with a comprehensive university within
The Oklahoma State System of Higher Education, and
c. has been organized primarily for the purpose of
providing education and teacher training and
conducting events relating to robotics;
44. The first Fifteen Thousand Dollars ($15 ,000.00) each year
from sales of tangible personal property to or by youth athletic
teams which are part of an athletic organization exempt from
taxation pursuant to the provisions of the Internal Revenue Code, 26
U.S.C., Section 501(c)(4), for the purposes of raising funds for the
benefit of the team;
45. Sales of tickets for admission to a collegiate athletic
event that is held in a facility owned or operate d by a municipality
or a public trust of which the municipali ty is the sole beneficiary
and that actually determines or is part of a tournament or
tournament process for determining a conference tournament
championship, a conference championship, or a national championship;
46. Sales of tangible personal property or se rvices to or by an
organization which is exempt from taxation pursuant to the
provisions of the Internal Revenue Code, 26 U.S.C., Section
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501(c)(3) and is operating the Oklahoma City National Memorial and
Museum, an affiliate of the National Park Syste m;
47. Sales of tangible personal pr operty or services to
organizations which are exem pt from federal taxation pursuant to the
provisions of Section 501(c)(3) of the Internal Revenue Code, 26
U.S.C., Section 501(c)(3), the memberships of which are limited to
honorably discharged veterans, and which furnish financial su pport
to area veterans’ organizations to be used for the purpose of
constructing a memorial or museum;
48. Sales of tangible pers onal property or services on or after
January 1, 2003, to an organization which is exempt from tax ation
pursuant to the provisio ns of the Internal R evenue Code, 26 U.S.C.,
Section 501(c)(3) that is expending monies received from a private
foundation grant in conjunction with expenditures of local sales tax
revenue to construct a local public library;
49. Sales of tangible person al property or service s to a state
that borders this state or any political subdivision of that state,
but only to the extent that the other state or political subdivision
exempts or does not impose a tax on similar sales of ite ms to this
state or a political subdivision of thi s state;
50. Effective July 1, 2005, sales of tangible personal property
or services to the Career Technology Student Organizations under the
direction and supervision of the Oklahoma Department of Career and
Technology Education;
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51. Sales of tangible p ersonal property to a public trust
having either a single city, town or county or multiple cities,
towns or counties or combination thereof as beneficiary or
beneficiaries or a nonprofit organization which is exempt from
taxation pursuant to the provisions of the Internal Revenue Code, 26
U.S.C., Section 501(c)(3) for the purpose of constructing
improvements to or expanding a hospital or nursing home owned and
operated by any such public trust or nonprofit entity prior to July
1, 2008, in counties with a po pulation of less than one hundred
thousand (100,000) persons, according to the most recent Federal
Decennial Census. As used in this paragraph, “constructing
improvements to or expanding” shall not mean any expense for routine
maintenance or general repai rs and shall require a project cost of
at least One Hundred Thousand Dollars ($100,000.00). For purposes
of this paragraph, sales made to a contractor or subcontractor that
enters into a contractual relationship with a public trust or
nonprofit entity as described by this paragraph shall be considered
sales made to the public trust or nonprofit entity. The exe mption
authorized by this paragraph shall be administered in the form of a
refund from the sales tax revenues apportioned pursua nt to Section
1353 of this title and the vendor shall be required to collect the
sales tax otherwise applicable to the transaction. The purchaser
may apply for a refund of the sales tax p aid in the manner
prescribed by this paragraph. Within thirty ( 30) days after the end
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of each fiscal year, any purchaser that is entitled to make
application for a refund based upon the exempt tr eatment authorized
by this paragraph may file an application for refund of the sales
taxes paid during such preceding fiscal yea r. The Oklahoma Tax
Commission shall prescribe a form for purposes of making the
application for refund. The Tax Commission shall determine whether
or not the total amount of sales tax exemptions claimed by all
purchasers is equal to or less than Six H undred Fifty Thousand
Dollars ($650,000.00). If such claims are less than or equal to
that amount, the Tax Commission shall make refunds to the purchasers
in the full amount of the documente d and verified sales tax amounts.
If such claims by all purchasers are in excess o f Six Hundred Fifty
Thousand Dollars ($650,000.00), the Tax Commission shall determine
the amount of each purchaser ’s claim, the total amount of all claims
by all purchasers, and th e percentage each purchaser ’s claim amount
bears to the total. The resulting percentage determined for each
purchaser shall be mult iplied by Six Hundred Fifty Thousand Dollars
($650,000.00) to determine the amount of refundable sales tax to be
paid to each purchaser. The pro rata re fund amount shall be the
only method to recove r sales taxes paid during the preceding fiscal
year and no balance of any sales taxes paid on a pro rata basis
shall be the subject of any subsequent refund claim pursuant to this
paragraph;
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52. Effective July 1, 2006, sales of tangible personal property
or services to any organization which assists, trains, ed ucates, and
provides housing for physically and mentall y handicapped persons and
which is exempt from taxation pursu ant to the provisions of the
Internal Revenue Code, 26 U.S.C., Section 501(c)(3) and that
receives at least eighty-five percent (85%) of its annual budget
from state or federal funds. In order to receive the benefit of the
exemption authorized by this paragraph, the taxpay er shall be
required to make payment of the app licable sales tax at the time o f
sale to the vendor in the manner otherwise required by law.
Notwithstanding any other provision of the Oklahoma Uniform Tax
Procedure Code to the contrary, t he taxpayer shall be authorized to
file a claim for refund of sales taxes paid that qualify for the
exemption authorized by this paragraph for a period of one (1) year
after the date of the sale transaction. The taxpayer shall be
required to provide documentation as may be prescribed by the
Oklahoma Tax Commission in s upport of the refund claim. Th e total
amount of sales tax qualifying for e xempt treatment pursuant to this
paragraph shall not ex ceed One Hundred Seventy-five Thousand Dollars
($175,000.00) each fiscal year. Claims for refund shall be
processed in the order in which such claims are re ceived by the
Oklahoma Tax Commission. If a claim otherwise timely filed exceeds
the total amount of refunds payable for a fiscal year, such claim
shall be barred;
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53. The first Two Thousand Dol lars ($2,000.00) each year of
sales of tangible personal pro perty or services to, by, or for the
benefit of a qualified neighborhood watch organization that is
endorsed or supported by or working directly with a law enfo rcement
agency with jurisdiction in t he area in which the neighborhood watch
organization is located. As used in this paragraph, “qualified
neighborhood watch organization” means an organization that is a
not-for-profit corporation under the laws of the State of Oklahoma
this state that was created to help prevent crim inal activity in an
area through community involvement and interaction with local law
enforcement and which is one of the first two thousand organizations
which makes application to the Oklah oma Tax Commission for the
exemption after March 29, 2006;
54. Sales of tangible personal property to a no nprofit
organization, exempt from t axation pursuant to the provisions of the
Internal Revenue Code, 26 U.S.C., Section 501(c)(3), organized
primarily for the purpose of providin g services to homeless persons
during the day and located in a metropolitan are a with a population
in excess of five hundre d thousand (500,000) persons according to
the latest Federal Decennial Census. The exemption authorized by
this paragraph shall be applicable to sales of tangible personal
property to a qualified entity occurrin g on or after January 1,
2005;
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55. Sales of tangible personal property or services to or by an
organization which is exempt from taxation pursuant to the
provisions of the Inte rnal Revenue Code, 26 U.S.C., Section
501(c)(3) for events the principal purpos e of which is to provide
funding for the preservation of wetlands and habitat for wild ducks;
56. Sales of tangible personal property or services to or by an
organization which is exemp t from taxation pursuant to th e
provisions of the Internal Revenue Cod e, 26 U.S.C., Section
501(c)(3) for events the principal purpose of which is to provide
funding for the preservation and conservation of wild turkeys;
57. Sales of tangible per sonal property or services to an
organization which:
a. is exempt from taxation pursuant to the provisions of
the Internal Revenue Code, 26 U.S.C., Section
501(c)(3), and
b. is part of a network of community -based, autonomous
member organizations that meets the fol lowing
criteria:
(1) serves people with workplace disadvantages and
disabilities by providing job trainin g and
employment services, as well as job placement
opportunities and post -employment support,
(2) has locations in the United States and at l east
twenty other countries,
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(3) collects donated clothing and household goods to
sell in retail stores and provides contract labor
services to business and government , and
(4) provides documentation to the Oklahoma Tax
Commission that over seventy -five percent (75%)
of its revenues are channel ed into employment,
job training and pla cement programs and other
critical community services;
58. Sales of tickets made on or after September 21, 2005, and
complimentary or free tickets for admission issued on or af ter
September 21, 2005, which have a value equivalent to the charge that
would have otherwise been made, for admiss ion to a professional
athletic event in which a team in the National Basketball
Association is a participant, whi ch is held in a facility owned or
operated by a municipality, a cou nty or a public trust of which a
municipality or a county is the sole benef iciary, and sales of
tickets made on or after July 1, 2007, and complimentary or free
tickets for admission issued on or after July 1, 2007, w hich have a
value equivalent to the c harge that would have otherwise been made,
for admission to a professional ath letic event in which a team in
the National Hockey L eague is a participant, which is held in a
facility owned or operated by a municipality, a county or a public
trust of which a municipality or a county is the sole bene ficiary;
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59. Sales of tickets for admission and complimentary or free
tickets for admission which have a value equivalent to the charge
that would have otherwise been made to a professional sporting event
involving ice hockey, baseball, basketball, footba ll or arena
football, or soccer. A s used in this paragraph, “professional
sporting event” means an organized athletic competition between
teams that are members of an organized league o r association with
centralized management, other than a national leagu e or national
association, that imp oses requirements for participation in the
league upon the teams, the individual athletes or both, and which
uses a salary structure to compen sate the athletes;
60. Sales of tickets for admission to an annual event spons ored
by an educational and charita ble organization of women which is
exempt from taxation pursuant to the provisions of the Internal
Revenue Code, 26 U.S.C., Section 501(c)(3) and has as its mission
promoting volunteerism, developing the potential of women and
improving the community through the effective action and leadership
of trained volunteers;
61. Sales of tangible personal property or services to an
organization, which is exempt from taxation pursuant to the
provisions of the Internal Revenue Code, 26 U.S.C., Section
501(c)(3), and which is itself a member of an organization which is
exempt from taxation pursuant to the provisions of the Interna l
Revenue Code, 26 U.S.C., Section 50 1(c)(3), if the membership
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organization is primarily engaged in advanc ing the purposes of its
member organizations through fundraising, public awareness or other
efforts for the benefit of its member organizations, and if the
member organization i s primarily engaged either in providi ng
educational services and programs conce rning health-related diseases
and conditions to individuals suffering from such health -related
diseases and conditions or their caregivers and family members or
support to such individua ls, or in health-related research as to
such diseases and conditions, or both. In order to qualify for the
exemption authorized by this paragraph, the member nonprof it
organization shall be required to provide proof to the Oklahoma Tax
Commission of its membership status in the memb ership organization;
62. Sales of tangibl e personal property or services to or by an
organization which is part of a national vol unteer women’s service
organization dedicated to promoting pa triotism, preserving American
history and securing better education for children and which has at
least 168,000 members in 3,000 chapters across the United States;
63. Sales of tangible personal property or services to or by a
YWCA or YMCA organization which is part of a national no nprofit
community service organizatio n working to meet the health and social
service needs of its members across the United States;
64. Sales of tangible personal pro perty or services to or by a
veteran’s organization which is exempt from taxation pursuant to the
provisions of the Internal Rev enue Code, 26 U.S.C., Section
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501(c)(19) and which is known as the Veterans of Foreign Wars of the
United States, Oklahoma Chapters Department of Oklahoma ;
65. Sales of boxes of food by a church or by an organization,
which is exempt from taxation pursu ant to the provisions of the
Internal Revenue Code, 26 U.S.C., Section 501(c)(3). To qualify
under the provisions of this paragraph, the organization must be
organized for the primary purpo se of feeding needy individuals or to
encourage volunteer service by requiring such service in order to
purchase food. These boxes shall only contain edible staple food
items;
66. Sales of tangible personal property or s ervices to any
person with whom a church has duly entered into a construction
contract, necessary fo r carrying out such contract or to any
subcontractor to such a construction contract;
67. Sales of tangible personal property or services used
exclusively for charita ble or educational purp oses, to or by an
organization which:
a. is exempt from taxation pursuant to the provisions of
the Internal Revenue C ode, 26 U.S.C., Section
501(c)(3),
b. has filed a Not-for-Profit Certificate of
Incorporation in this sta te, and
c. is organized for the purpose of:
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(1) providing training and education to
developmentally disabled individuals,
(2) educating the community about the rights,
abilities and strengths of developmentally
disabled individuals, and
(3) promoting unity among deve lopmentally disabled
individuals in their community and geographic
area;
68. Sales of tangible personal property or services to any
organization which is a shelter for abused, neglected, or abandoned
children and which is exempt from taxation p ursuant to the
provisions of the Internal Revenue Code, 26 U.S.C., Section
501(c)(3); provided, unti l July 1, 2008, such exemption sha ll apply
only to eligible shelters for children from birth to age twelve (12)
and after July 1, 2008, such exemption shall apply to e ligible
shelters for children from birth to age eighteen (18);
69. Sales of tangible personal property or service s to a child
care center which is licensed pursuant to the Oklahoma Child Care
Facilities Licensing Act and which:
a. possesses a 3-star rating from the Department of Human
Services Reaching for the Stars Program or a national
accreditation, and
b. allows on-site universal prekinde rgarten education to
be provided to four-year-old children through a
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contractual agreement with any public school or school
district.
For the purposes of this paragraph, sales made to any person,
firm, agency or entity that has en tered previously into a
contractual relationship with a child care center for construction
and improvement of buildings and other s tructures owned by the child
care center and operated for educational purposes shall be
considered sales made to a child care cent er. Any such person,
firm, agency or entity making purchases on behalf of a child care
center shall certify, in writing, on the copy of the invoice or
sales ticket the nature of the purchase. Any such person, or person
acting on behalf of a firm, ag ency or entity making purc hases on
behalf of a child care center in violation of this paragraph shall
be guilty of a misdemeanor an d upon conviction thereof shall be
fined an amount equal to double the amount of sales tax involved or
incarcerated for not more t han sixty (60) days o r both;
70. a. Sales of tangible personal property to a service
organization of mothers who have children who are
serving or who have serve d in the military, which
service organization is exempt from taxation pursuant
to the provisions of the Internal Reve nue Code, 26
U.S.C., Section 501(c)(19) and which is known as the
Blue Star Mothers of America, Inc. The exemption
provided by this paragraph shall only apply to the
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purchase of tangible personal property actually sent
to United States military personnel overseas who are
serving in a combat zone and not to any other tangible
personal property purchased by the organizat ion.
Provided, this exemption shall not apply to any sales
tax levied by a city, town, county, or any other
jurisdiction in this state.
b. The exemption authorized by this paragraph shall be
administered in the form of a refund from the sales
tax revenues apportioned pursuant to Section 1353 of
this title, and the vendor shall be required to
collect the sales tax otherwise applicable to the
transaction. The purchaser may apply for a refund of
the state sales tax paid in the manner prescribed by
this paragraph. Within sixty (60 ) days after the end
of each calendar quarter, any purchaser that is
entitled to make appli cation for a refund bas ed upon
the exempt treatment authorized by this paragraph may
file an application for refund of the state sales
taxes paid during such preceding calendar quarter.
The Tax Commission shall prescribe a form fo r purposes
of making the application for refund.
c. A purchaser who applies for a refund pursuant to this
paragraph shall certify that the items were actually
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sent to military personnel over seas in a combat zone.
Any purchaser that applies for a refund for the
purchase of items that are not authorized for
exemption under this paragraph shall be subject to a
penalty in the amount of Five Hund red Dollars
($500.00);
71. Sales of food and snack items to or by an organization
which is exempt from taxation purs uant to the provisions of the
Internal Revenue Code , 26 U.S.C., Section 501(c)(3), whose primary
and principal purpose is providing funding for scholarships in the
medical field;
72. Sales of tangible personal property or services for use
solely on construction projects for organ izations which are exempt
from taxation pursuant to the provisions of the Internal Revenue
Code, 26 U.S.C., Sect ion 501(c)(3) and whose purpose is providing
end-of-life care and access to hospice services to low -income
individuals who live in a facility owned by the organization. The
exemption provided by this paragraph applies to sales to the
organization as well as to sales to any person with whom the
organization has duly entered into a construction contract,
necessary for carrying out such contract or to any subcontractor to
such a construction contract. Any person making purchases on behalf
of such organization shall certify, in writing, on the copy of the
invoice or sales ticket to be retained by the vendor that the
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purchases are made for and on behalf of such organization an d set
out the name of such organization. Any person who wrongfully or
erroneously certifies that purchases are for any of the above-named
organizations or who otherwise violates this section shall be guilty
of a misdemeanor and u pon conviction thereof sha ll be fined an
amount equal to double the amount of sales tax involved or
incarcerated for not more than sixty (60) days or both;
73. Sales of tickets for admission to events held by
organizations exempt from taxation pursuant to the provisions of the
Internal Revenue Code, 26 U.S.C., Section 501(c)(3) that are
organized for the purpose of supporting general hospitals licensed
by the State Department of Health;
74. Sales of tangible personal property or services:
a. to a foundation which is exempt from ta xation pursuant
to the provisions of the Internal Revenue Code, 26
U.S.C., Section 501(c)(3) and which ra ises tax-
deductible contributions in support of a wide range of
firearms-related public interest act ivities of the
National Rifle Association of Americ a and other
organizations that defend and foster Second Amendment
rights, and
b. to or by a grassroots fundraising p rogram for sales
related to events to raise funds for a foundation
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meeting the qualifications of subparagraph a of this
paragraph;
75. Sales by an organization or entity which is exempt from
taxation pursuant to the provisions of the Internal R evenue Code, 26
U.S.C., Section 501(c)(3) which are related to a fundraising event
sponsored by the organization or entity when the event does not
exceed any five (5) consecutive days and when the sales are no t in
the organization’s or the entity’s regular course of business.
Provided, the exemption provided in this paragraph shall be limited
to tickets sold for admittance to t he fundraising event and items
which were donated to the organization or entity for sale at the
event;
76. Effective November 1, 2 017, sales of tangible personal
property or services to an organization which is exempt from
taxation pursuant to the provisions of the Internal Revenu e Code, 26
U.S.C., Section 501(c)(3) and operates as a col laborative model
which connects community agencies in one location to serve
individuals and families affected by violence and where victims have
access to services and advo cacy at no cost to the vic tim;
77. Effective July 1, 2018, sales of tangible personal property
or services to or by an association which is exempt from taxation
pursuant to the provisions of the Internal Revenue Code, 26 U.S.C.,
Section 501(c)(19) and which is known as the Nationa l Guard
Association of Oklahoma;
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78. Effective July 1, 20 18, sales of tangible personal property
or services to or by an association which is exempt from taxation
pursuant to the provisions of the Internal Revenue Code, 26 U.S.C. ,
Section 501(c)(4) and wh ich is known as the Marine Corps League
Department of Oklahoma;
79. Sales of tangible personal property or services to the
American Legion, whether the purchase is made by the entity
chartered by the Unit ed States Congress or is an entity organized
under the laws of this or anoth er state pursuant to the authority of
the national American Legion organization;
80. Sales of tangible personal pr operty or services to or by an
organization which is:
a. exempt from taxation pursuant to the provisi ons of the
Internal Revenue Code, 26 U.S .C., Section 501(c)(3),
b. verified with a letter from the MIT Fab Foundation as
an official member of the Fab Lab Network in
compliance with the Fab Charter, and
c. able to provide documentation that its primary and
principal purpose is to provide commu nity access to
advanced 21st century manufactu ring and digital
fabrication tools for science, technology,
engineering, art and math (STEAM) learning skills,
developing inventions, creating and sustaining
businesses and producing personalized products;
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81. Effective November 1, 2021, sales of tangible personal
property or services used solely for construction and remodeling
projects to an organization which is exempt from taxation pur suant
to the provisions of the Internal Revenue Cod e, 26 U.S.C., Section
501(c)(3), and which meets the following requir ements:
a. its primary purpose is to construct or remodel and
sell affordable housing and provide homeownership
education to residents of Oklahoma that have an income
that is below one hundred percent (100%) of the Family
Median Income guidelines as define d by the U.S.
Department of Housing and Urban Development,
b. it conducts its activities in a manner that serves
public or charitable pu rposes, rather than commercial
purposes,
c. it receives funding and revenue and charges fees in a
manner that does not i ncentivize it or its employees
to act other than in the best interests of its
clients, and
d. it compensates its employees in a manner that does not
incentivize employees t o act other than in the best
interests of its clients;
82. Effective November 1, 20 21, sales of tangible personal
property or services to a nonprofit entity, organized pursuant to
Oklahoma law before January 1, 2022, ex empt from federal income
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taxation pursuant to Secti on 501(c) of the Internal Revenue Code of
1986, as amended, the princ ipal functions of which are to provide
assistance to natural persons fo llowing a disaster, with program
emphasis on repair or restoration to single -family residential
dwellings or the construction of a replacement single-family
residential dwelling. As us ed in this paragraph, “disaster” means
damage to property with or without accompanying injury to persons
from heavy rain, high winds, to rnadic winds, drought, wildfire,
snow, ice, geologic disturbances, explosions, chemical accidents or
spills and other events causing damage to property on a large scale.
For purposes of this paragraph, an entity that expended at least
seventy-five percent (75%) of its funds on the restorati on to
single-family housing following a disaster including related general
and administrative expenses, shall be eligible for the exemption
authorized by this paragraph;
83. Effective November 1, 2021, through December 31, 2024,
sales of tangible personal property or se rvices to a museum that:
a. operates as a part of an organization wh ich is exempt
from taxation pursuant to the provisions of the
Internal Revenue Code, 26 U.S.C., Section 501(c)(3) ,
b. is not accredited by the American Alliance of Museums,
and
c. operates on an annual budget of less than One Million
Dollars ($1,000,000.00 );
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84. Until July 1, 2022, sales of tangible personal property or
services for use in a clinical practice or medical facility operated
by an organization which is exempt from taxation pur suant to the
provisions of the Internal Revenue Code of the Unit ed States, 26
U.S.C., Section 501(c)(3), and which has entered into a joint
operating agreement with the Unive rsity Hospitals Trust created
pursuant to Section 3224 of Title 63 of the Oklahoma Statutes. The
exemption provided by this paragraph shall be li mited to the
purchase of tangible personal property and services for use in
clinical practices or medical faci lities acquired or leased by th e
organization from the University Hospitals Author ity, University
Hospitals Trust, or the University of Oklahoma o n or after June 1,
2021; and
85. Sales of tangible personal property or ser vices to a
nonprofit entity, organized pursuant to Oklahoma law before January
1, 2019, exempt from f ederal income taxation pursuant to Section
501(c) of the Internal Revenue Code of 1986, as amended, the
principal functions of which are to provide assistance to natural
persons following a disaster, with program emphasi s on repair or
restoration to single -family residential dwellings or the
construction of a replacement single -family residential dwelling.
For purposes of this paragraph, an entity operated exclusively for
charitable and educational purposes through the coordination of
volunteers for the di saster recovery of homes (as derived from Part
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III, Statement of Program Servic es, of Internal Revenue Service Form
990) and offers its services free of charge to disaster survivors
statewide who are low income with no o r limited means of recovery on
their own for the re storation to single-family housing following a
disaster including related general and administrative expenses,
shall be eligible for the exe mption authorized by this paragraph.
The exemption provided by this paragraph shall only be applicab le to
sales made on or after the effective date of this act July 1, 2022.
As used in this paragraph, “disaster” means damage to property with
or without accompanying injury to persons from heavy rain, high
winds, tornadic winds, drought, wildfire, snow, ice, geologic
disturbances, explosio ns, chemical accidents or spills and other
events causing damage to property on a large scale; and
86. Sales of feminine hygiene products to an organization which
is exempt from taxation pursuant to the provisions of the Internal
Revenue Code, 26 U.S.C., Section 501(c)(3) and whose primary and
principal purpose is to provide feminine hygiene products free of
charge directly to individuals in need thereof and to organizations
for distribution to those in need of such products. For the
purposes of this paragraph, “feminine hygiene products ” means
tampons, panty liners, menstrual cups, sanitary napkins, and ot her
similar tangible personal property designed for feminine hygiene in
connection with the human menstrual cycle .
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SECTION 5. This act shall become effective November 1, 2024.
59-2-3069 QD 12/15/2023 9:59:59 PM