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Oklahoma Senate Bill SB1499

Oklahoma 2024 Regular Session

Oklahoma Senate Bill SB1499 Compare Versions

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5353 STATE OF OKLAHOMA
5454
5555 2nd Session of the 59th Legislature (2024)
5656
5757 SENATE BILL 1499 By: Garvin
5858
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6363 AS INTRODUCED
6464
6565 An Act relating to feminine hygiene products;
6666 defining terms; creating the Feminine Hygiene
6767 Program; directing the State Department of H ealth to
6868 administer program; requiring the provision of
6969 certain grants to local health departments; stating
7070 purpose of grants; stipulating grant application
7171 process; authorizing local health departments to
7272 partner with certain entities; requiring
7373 determination from Department based on certain
7474 metrics; directing promulgation of rules; creating
7575 the Feminine Hygiene Program Re volving Fund; stating
7676 sources of funds; providing for expenditures from
7777 fund; amending 68 O.S. 2021, Section 1353, as last
7878 amended by Section 2, Chapter 290, O.S.L. 2023 (68
7979 O.S. Supp. 2023, Section 1353), which relates to
8080 sales tax apportionment; providing apportionment to
8181 Feminine Hygiene Program Revolving Fund; amending 68
8282 O.S. 2021, Section 1356, as last amended by Section
8383 1, Chapter 394, O.S.L. 2022 (68 O.S. Supp. 2023,
8484 Section 1356), which relates to sales tax exemption;
8585 providing exemption for feminine hygiene products;
8686 requiring exemption administered in the form of a
8787 refund; authorizing purchaser to apply for refund
8888 within certain period; requiring furnishment of
8989 certain receipts; directing the Oklahoma Tax
9090 Commission to prescribe form; updating statutory
9191 language and reference; defining term; providing for
9292 codification; and providin g an effective date.
9393
9494
9595
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9797 BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
9898
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148148
149149 SECTION 1. NEW LAW A new section of law to be codified
150150 in the Oklahoma Statutes as Section 1-228 of Title 63, unless there
151151 is created a duplication in numb ering, reads as follows:
152152 A. As used in this section:
153153 1. “Feminine hygiene products ” means tampons, panty liners,
154154 menstrual cups, sanitary napkins, and other products designed for
155155 feminine hygiene in connection with the huma n menstrual cycle; and
156156 2. “Local health department” means a county department of
157157 health, a cooperative department of health, a district department of
158158 health, or a city-county health department .
159159 B. There is hereby created the Feminine Hygiene Program. The
160160 State Department of Health shall administer the Feminine Hygiene
161161 Program to provide grants to local health departments for the
162162 purpose of providing feminine hygiene products to women.
163163 C. Local health departments may apply to the State Department
164164 of Health for available funds. The application shall be on a form
165165 provided by the Department and shall contain information including
166166 but not limited to the items the local health department plans to
167167 purchase, the needs of the population the local health department
168168 intends to serve, and any entities the local health department plans
169169 to partner with to distribute feminine hygiene products.
170170 D. For the distribution of feminine hygi ene products, local
171171 health departments may partner with public schools, institutions of
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223223 higher education, career tech centers, and nonprofit organizations
224224 that are solely organized in this state.
225225 E. The State Department of Health shall determine grant
226226 application approvals and grant amounts based on a measure of the
227227 needs of the population the local health department intends to
228228 serve. The Department shall determine a measure of needs by
229229 analyzing information on the population to be served including but
230230 not limited to health statistics, income levels, employment
231231 statistics, or rates of domestic crime.
232232 F. The State Commissioner of Health shall promulgate rules to
233233 administer the provisions of this sections.
234234 SECTION 2. NEW LAW A new section of law to be codified
235235 in the Oklahoma Statutes as Section 1-228.1 of Title 63, unless
236236 there is created a duplication in numbering, reads as follows:
237237 There is hereby created in the State Treasury a revo lving fund
238238 for the State Department of Health, to be designated the “Feminine
239239 Hygiene Program Revolving Fund”. The fund shall be a continuing
240240 fund, not subject to fiscal year limitations, and shall consist of
241241 all monies received by the State Department of Health from
242242 appropriations of the Legislature, federal grants or funds, and
243243 sales tax apportionments pursuant to Section 1353 of Title 68 of the
244244 Oklahoma Statutes designated for deposit in this fund . All monies
245245 accruing to the credit of the fund are hereby appropriated and shal l
246246 be budgeted and expended to administer and provide grants pursuant
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298298 to the Feminine Hygiene Program created in Section 1 of this act.
299299 Expenditures from the fund shall be made upon warrants issued by the
300300 State Treasurer against claims filed as prescribed by law with the
301301 Director of the Office of Management and Enterprise Services for
302302 approval and payment.
303303 SECTION 3. AMENDATORY 68 O.S. 2021, Section 1353, as
304304 last amended by Section 2, Chapter 290, O.S.L. 2023 (68 O.S. Supp.
305305 2023, Section 1353), is amended to read as follows:
306306 Section 1353. A. It is hereby declared to be the purpose of
307307 the Oklahoma Sales Tax Code to provide funds for the financing of
308308 the program provided for by the Oklahoma Social Security Act and to
309309 provide revenues for the support of the f unctions of the stat e
310310 government of Oklahoma, and for this purpose it is hereby ex pressly
311311 provided that, revenues derived pursuant to the provisions of the
312312 Oklahoma Sales Tax Code, subject to the apportionment requirements
313313 for the Oklahoma Tax Commission and Office of Manage ment and
314314 Enterprise Services Joint Computer Enhancement Fund provided by
315315 Section 265 of this title, shall be apportioned as follows:
316316 1. Except as provided in subsection subsections C and D of this
317317 section, the following amounts shall be paid to the State Treasurer
318318 to be placed to the credit of the General Revenue Fun d to be paid
319319 out pursuant to direct appropriation by the Legislature:
320320 Fiscal Year Amount
321321 FY 2003 and FY 2004 86.04%
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373373 FY 2005 85.83%
374374 FY 2006 85.54%
375375 FY 2007 85.04%
376376 FY 2008 through FY 2022 83.61%
377377 FY 2023 through FY 2027 83.36%
378378 FY 2028 and each fiscal year thereafter 83.61%;
379379 2. The following amounts shall be paid to the State Treasu rer
380380 to be placed to the credit of the Education Ref orm Revolving Fund of
381381 the State Department of Edu cation:
382382 a. for FY 2003, FY 2004 and FY 2005, ten and forty -two
383383 one-hundredths percent (10.42%),
384384 b. for FY 2006 through FY 2020, ten and forty -six one-
385385 hundredths percent (10.46%),
386386 c. for FY 2021:
387387 (1) for the month beginning July 1, 2020, through the
388388 month ending August 31, 2020, ten and forty -six
389389 one-hundredths percent (10.46%), and
390390 (2) for the month beginning September 1, 2020,
391391 through the month ending June 3 0, 2021, eleven
392392 and ninety-six one-hundredths percent (11.96%),
393393 d. for FY 2022 and each fiscal year thereafter, ten and
394394 forty-six one-hundredths percent (10.46%);
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446446 3. The following amounts shall be paid to the State Treasurer
447447 to be placed to the credit of the Teachers’ Retirement System
448448 Dedicated Revenue Revolving Fund:
449449 Fiscal Year Amount
450450 FY 2003 and FY 2004 3.54%
451451 FY 2005 3.75%
452452 FY 2006 4.0%
453453 FY 2007 4.5%
454454 FY 2008 through FY 2020 5.0%
455455 FY 2021:
456456 a. for the month beginning July
457457 1, 2020, through the month
458458 ending August 31, 2020 5.0%
459459 b. for the month beginning
460460 September 1, 2020, through
461461 the month ending June 30,
462462 2021 3.5%
463463 FY 2022 5.0%
464464 FY 2023 through FY 2027 5.25%
465465 FY 2028 and each fiscal year thereafter 5.0%;
466466 4. a. except as otherwise provided in subparagraph b of t his
467467 paragraph, for the fiscal year beginning July 1, 2022,
468468 and for each fiscal year thereafter, eighty -seven one-
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520520 hundredths percent (0.87%) shall be paid to the State
521521 Treasurer to be further apportioned as follows:
522522 (1) twenty-four percent (24%) shall be pl aced to the
523523 credit of the Oklahoma Tourism Promot ion
524524 Revolving Fund, but in no event shall such
525525 apportionment exceed Fiv e Million Dollars
526526 ($5,000,000.00) in any fiscal year,
527527 (2) forty-four percent (44%) shall be placed to the
528528 credit of the Oklahoma Tourism Capital
529529 Improvement Revolving Fund, but in no event shall
530530 such apportionment exceed Nine Million Dollars
531531 ($9,000,000.00) in any fiscal year, and
532532 (3) thirty-two percent (32%) shall be placed to the
533533 credit of the Oklahoma Route 66 Commission
534534 Revolving Fund, but in no event shall such
535535 apportionment exceed Six Million Six Hundred
536536 Thousand Dollars ($6,600,00 0.00) in any fiscal
537537 year, and
538538 b. any amounts which exceed the limitations of
539539 subparagraph a of this pa ragraph shall be placed to
540540 the credit of the General R evenue Fund; and
541541 5. For the fiscal year beginning July 1, 2015, and for each
542542 fiscal year thereafter, six one -hundredths percent (0.06%) shall be
543543 placed to the credit of the Oklahoma Historical Society Capital
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595595 Improvement and Operations Revolving Fund, but in no event shall
596596 such apportionment exceed the total amount apportioned pursu ant to
597597 this paragraph for the fiscal year ending on June 30, 2015. Any
598598 amounts which exceed the limita tions of this paragr aph shall be
599599 placed to the credit of the General Reven ue Fund.
600600 B. Provided, for the fiscal year beginning July 1, 2007, and
601601 every fiscal year thereafter, an amount of revenue shall be
602602 apportioned to each municipality or county which levies a sales tax
603603 subject to the provisions of Section 1357.10 of this titl e and
604604 subsection F of Section 2701 of this title equal to the amount of
605605 sales tax revenue of such mu nicipality or county exempted by the
606606 provisions of Section 1357.10 of this title a nd subsection F of
607607 Section 2701 of this title. The Oklahoma Tax Commissio n shall
608608 promulgate and adopt rules necessary to implement the provisions of
609609 this subsection.
610610 C. From the monies that would otherwise be apportioned to the
611611 General Revenue Fund pursuant to subsection A of this section, there
612612 shall be apportioned the follow ing amounts:
613613 1. For the month ending August 31, 2019:
614614 a. Nine Million Six Hund red Thousand Dollars
615615 ($9,600,000.00) to t he credit of the State Highway
616616 Construction and Maintenance Fu nd created in Sectio n
617617 1501 of Title 69 of the Oklahoma Statutes, and
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669669 b. Two Million Dollars ($2,000,000.00) to the credit of
670670 the Oklahoma Railroad Maintenance Revolving Fund
671671 created in Section 309 of Title 66 of the Oklahoma
672672 Statutes;
673673 2. For the month ending September 30, 2019:
674674 a. Twenty Million Dollars ($20,000,000.00) to the credit
675675 of the State Highway Construction and Main tenance Fund
676676 created in Section 1501 of Title 69 of the Oklahoma
677677 Statutes, and
678678 b. Two Million Dollars ($2,000,000.00) to the credit o f
679679 the Oklahoma Railroad Maintenance Revolving Fund
680680 created in Section 309 of Title 66 of the Oklahoma
681681 Statutes;
682682 3. For the month ending October 31, 2019:
683683 a. Twenty Million Dollars ($20,000,000.00) to the credit
684684 of the State Highway Construction and Maintenance Fund
685685 created in Section 1501 of Title 69 of the Oklahoma
686686 Statutes, and
687687 b. Two Million Dollars ($2,000,000.00) to the credit of
688688 the Oklahoma Railroa d Maintenance Revolvi ng Fund
689689 created in Section 309 of Title 66 of the Oklahoma
690690 Statutes;
691691 4. For the month ending November 30, 2019:
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743743 a. Twenty Million Dollars ($20,000,000.00) to the credit
744744 of the State Highway Construction and Maintenance Fund
745745 created in Section 1501 of Title 69 of the Oklahoma
746746 Statutes, and
747747 b. Two Million Dollars ($2,000,000.00) to the credit of
748748 the Oklahoma Railroad Maintenance Revolving Fund
749749 created in Section 309 of Title 66 of the Oklahoma
750750 Statutes; and
751751 5. For the month ending Decem ber 31, 2019:
752752 a. Twenty Million Dollars ( $20,000,000.00) to the credit
753753 of the State Highway Constructio n and Maintenance Fund
754754 created in Section 1501 of Title 69 of the Oklahoma
755755 Statutes, and
756756 b. Two Million Dollars ($2,000,000.00) to the credit of
757757 the Oklahoma Railroad Maintenance Revolving Fund
758758 created in Section 309 of Title 66 of the Oklahoma
759759 Statutes.
760760 D. For fiscal year 2025 and each subsequent fiscal year, before
761761 any other apportionment otherwise required by this section is made
762762 to the General Revenue Fund, there shall be apporti oned One Million
763763 Dollars ($1,000,000.00) to the Feminine Hygiene Program Revolving
764764 Fund created in Section 2 of thi s act.
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816816 SECTION 4. AMENDATORY 68 O.S. 2021, Section 1356, as
817817 last amended by Section 1, Chapter 394, O.S.L. 2022 (68 O.S. Supp.
818818 2023, Section 1356), is amended to read as follows:
819819 Section 1356. Exemptions - Governmental and nonprofit entities.
820820 There are hereby specifically exempted from the tax levied by
821821 Section 1350 et seq. of th is title:
822822 1. Sale Sales of tangible personal property or services t o the
823823 United States government or to the Sta te of Oklahoma, any political
824824 subdivision of this state or any agency of a political subdivision
825825 of this state; provided, all sales to contractors in connection with
826826 the performance of any contract with the Unite d States government,
827827 State of Oklahoma or an y of its political subdivisions shall not be
828828 exempted from the tax levied by Section 1350 et seq. of this title,
829829 except as hereinafter provided ;
830830 2. Sales of property to agents appointed by or under contract
831831 with agencies or instrumentalities of the United States government
832832 if ownership and possession of such property transfers i mmediately
833833 to the United States government;
834834 3. Sales of property to age nts appointed by or under contract
835835 with a political subdivision o f this state if the sale of such
836836 property is associated with the development of a qualified federal
837837 facility, as provided in the Oklahoma Federal Facilities Development
838838 Act, and if ownership and possession of such property transfers
839839 immediately to the poli tical subdivision or the state;
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891891 4. Sales made directly by county, district or state fair
892892 authorities of this state, up on the premises of the fair authority,
893893 for the sole benefit of the fair authority or sales of admi ssion
894894 tickets to such fairs or fair eve nts at any location in the state
895895 authorized by county, district or state fair authorities; provided,
896896 the exemption provided by this paragraph for admission tickets to
897897 fair events shall apply only to any portion of the admission price
898898 that is retained by or distributed to the fair authority. As used
899899 in this paragraph, “fair event” shall be limited to an event held on
900900 the premises of the fair authority in conjunction with and during
901901 the time period of a county, district or state fair;
902902 5. Sale Sales of food in cafeterias or lunchrooms of elementary
903903 schools, high schools, colleges or universities which are operated
904904 primarily for teachers and pupils and are not operated primarily for
905905 the public or for profit;
906906 6. Dues paid to fraternal, religious, civic, charitable o r
907907 educational societies or organizations by regular members thereof,
908908 provided, such societies or organizations op erate under what is
909909 commonly termed the lodge plan or system, and provided such
910910 societies or organizations do not operate for a p rofit which inures
911911 to the benefit of any individual m ember or members thereof to the
912912 exclusion of other members and dues paid monthly or annually to
913913 privately owned scientific and educational libraries by members
914914 sharing the use of services rendered by such libraries wi th students
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966966 interested in the study of geolo gy, petroleum engineering or related
967967 subjects;
968968 7. Sale Sales of tangible personal property or services to or
969969 by churches, except sales made in the c ourse of business for profit
970970 or savings, competing with other persons engaged in the same or a
971971 similar business or sale sales of tangible personal property or
972972 services by an organization exempt from federal income tax pursuant
973973 to Section 501(c)(3) of the Internal Revenue Code of 1986, as
974974 amended, made on behalf of or at the reque st of a church or churches
975975 if the sale of such property is conducted not more than once each
976976 calendar year for a period not to exceed three (3) days by the
977977 organization and proceeds from the sale of such property are used by
978978 the church or churches or by th e organization for charitable
979979 purposes;
980980 8. The amount of proceeds received from the sale sales of
981981 admission tickets which is separately stated on the ticket of
982982 admission for the repayment of money borrowed by any accredited
983983 state-supported college or university or any public trust of which a
984984 county in this state is the beneficiary, for the purpose of
985985 constructing or enlarging any fa cility to be used for the staging of
986986 an athletic event, a thea trical production, or any other form of
987987 entertainment, edificatio n or cultural cultivation to which entry is
988988 gained with a paid admission ticket. Such facilit ies include, but
989989 are not limited to, athletic fields, athletic stadiums, field
990990
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10411041 houses, amphitheaters and theaters. To be eligible for this sales
10421042 tax exemption, the am ount separately stated on the admission tick et
10431043 shall be a surcharge which is imposed, collected and used for the
10441044 sole purpose of servicing or aiding in the servicing of debt
10451045 incurred by the college or university to effect the capital
10461046 improvements hereinbefore described;
10471047 9. Sales of tangible persona l property or services to the
10481048 council organizations or similar state supervisory organizations of
10491049 the Boy Scouts of America, Girl Scouts of the U.S.A. and Camp Fire
10501050 USA;
10511051 10. Sale Sales of tangible personal property or ser vices to any
10521052 county, municipality, rural w ater district, public school distr ict,
10531053 city-county library system, the instituti ons of The Oklahoma State
10541054 System of Higher Education, the Gra nd River Dam Authority, the
10551055 Northeast Oklahoma Public Faci lities Authority, the Oklahoma
10561056 Municipal Power Authority, C ity of Tulsa-Rogers County Port
10571057 Authority, Muskogee City-County Port Authority, the Oklahoma
10581058 Department of Veterans Affa irs, the Broken Bow Economic Development
10591059 Authority, Ardmore Development Authority, Durant In dustrial
10601060 Authority, Oklahoma Ordnance Work s Authority, Central Oklahoma
10611061 Master Conservancy District, Arbuckle Master Conse rvancy District,
10621062 Fort Cobb Reservoir Master Conservancy Distr ict, Foss Reservoir
10631063 Master Conservancy District, Mountain Park Master Conservancy
10641064 District, Waurika Lake Master Conservancy Dis trict and the Office of
10651065
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11161116 Management and Enterprise Services onl y when carrying out a public
11171117 construction contract on behalf of the Oklahoma D epartment of
11181118 Veterans Affairs, and effective July 1, 2022, the Universit y
11191119 Hospitals Trust, or to any person with whom any of the above-named
11201120 subdivisions or agencies of this state has duly enter ed into a
11211121 public contract pursuant to law, necessary for carry ing out such
11221122 public contract or to any subcontractor to such a public co ntract.
11231123 Any person making purchases on beha lf of such subdivision or agency
11241124 of this state shall certify, in writing, on t he copy of the invoice
11251125 or sales ticket to be retained by the v endor that the purchases are
11261126 made for and on behalf of such subdivision or agency of this state
11271127 and set out the name of such public subdivision or agency. Any
11281128 person who wrongfully or erroneous ly certifies that purchases are
11291129 for any of the above -named subdivisions or agencies of this state or
11301130 who otherwise violates this secti on shall be guilty of a misdemeanor
11311131 and upon conviction thereof shall be fined an amount equal to double
11321132 the amount of sales tax involved or incarcerated for not more than
11331133 sixty (60) days or both;
11341134 11. Sales of tangible personal property or services to pri vate
11351135 institutions of higher education and private elementary and
11361136 secondary institutions of education accredited by the St ate
11371137 Department of Education or registered by the State Board o f
11381138 Education for purposes of participating in federal programs or
11391139 accredited as defined by the Oklahoma State Regents for Higher
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11911191 Education which are exempt from taxation pursuant to the provision s
11921192 of the Internal Revenue Code, 26 U.S.C., Section 501(c)(3) i ncluding
11931193 materials, supplies and equipment used in the construction and
11941194 improvement of buildings and other structures owned by the
11951195 institutions and operated for educational p urposes.
11961196 Any person, firm, agency or entity making purchases on behalf of
11971197 any institution, agency or subdivision in this state, shall certify
11981198 in writing, on the copy of the invoice or sales ticket th e nature of
11991199 the purchases, and violation of this paragraph shall be a
12001200 misdemeanor as set forth in paragraph 10 of this section;
12011201 12. Tuition and educational f ees paid to private institutions
12021202 of higher education a nd private elementary and secondary
12031203 institutions of education accredited by the State Department of
12041204 Education or registered by the State Board of Education for purposes
12051205 of participating in federal programs or accredited as defined by the
12061206 Oklahoma State Regents for Higher Education which are exempt f rom
12071207 taxation pursuant to the provisions of the Internal Revenue Code, 26
12081208 U.S.C., Section 501(c)(3);
12091209 13. a. Sales of tangible personal property made by:
12101210 (1) a public school,
12111211 (2) a private school offering instructi on for grade
12121212 levels kindergarten through twelfth grade,
12131213 (3) a public school district,
12141214 (4) a public or private school board,
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12661266 (5) a public or private school student group or
12671267 organization,
12681268 (6) a parent-teacher association or organization
12691269 other than as specifi ed in subparagraph b of this
12701270 paragraph, or
12711271 (7) public or private school personnel for purposes
12721272 of raising funds for the benefit of a public or
12731273 private school, public school district, public or
12741274 private school board or public or private school
12751275 student group or organization, or
12761276 b. Sales of tangible personal property made by or to
12771277 nonprofit parent-teacher associations or organizations
12781278 exempt from taxation pursuant to the provisions of the
12791279 Internal Revenue Code, 26 U.S.C., Section 501(c)(3),
12801280 nonprofit local publ ic or private school foundations
12811281 which solicit money or property in the name of any
12821282 public or private school o r public school district.
12831283 The exemption provided by this paragraph for sales made by a
12841284 public or private school shall be limited to those public or private
12851285 schools accredited by the State Department of Education or
12861286 registered by the State Board of Education for purposes of
12871287 participating in federal programs. Sale Sales of tangible personal
12881288 property in this paragraph shall include sale sales of admission
12891289 tickets and concessions at athletic events;
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13411341 14. Sales of tangible personal property by:
13421342 a. local 4-H clubs,
13431343 b. county, regional or state 4-H councils,
13441344 c. county, regional or state 4 -H committees,
13451345 d. 4-H leader associations,
13461346 e. county, regional or state 4-H foundations, and
13471347 f. authorized 4-H camps and training centers.
13481348 The exemption provided by this paragraph shall be limited to
13491349 sales for the purpose of raising funds for the benefit of such
13501350 organizations. Sale Sales of tangible personal property e xempted by
13511351 this paragraph shall include sale sales of admission tickets;
13521352 15. The first Seventy-five Thousand Dollars ($75,000.0 0) each
13531353 year from sale sales of tickets and concessions at athletic events
13541354 by each organization exempt from taxation pursuant to the provisions
13551355 of the Internal Revenue Code, 26 U.S.C., Section 501(c)(4);
13561356 16. Sales of tangible person al property or services to a ny
13571357 person with whom the Oklahoma Tourism and Recreation Department has
13581358 entered into a public contract and which is necessary for carr ying
13591359 out such contract to assist the Department in the development and
13601360 production of advertising, promotion, publicity and public relations
13611361 programs;
13621362 17. Sales of tangible personal property or services to fir e
13631363 departments organized pursuant to Section 592 of Title 18 of the
13641364 Oklahoma Statutes which items are to be used for the purposes of the
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14161416 fire department. Any person maki ng purchases on behalf of any such
14171417 fire department shall certify, in writing, on the copy of the
14181418 invoice or sales ticket to be retain ed by the vendor that the
14191419 purchases are made for and on behalf of such fire department and set
14201420 out the name of such fire de partment. Any person who wrongfully or
14211421 erroneously certifies that the purchases are fo r any such fire
14221422 department or who otherwise violates the provisions of this section
14231423 shall be deemed guilty of a mis demeanor and upon convictio n thereof,
14241424 shall be fined an amount equal to double the amount of sales tax
14251425 involved or incarcerated for not more than sixty (60) days, or both;
14261426 18. Complimentary or free tickets for admission to places of
14271427 amusement, sports, entertainment, exhibition, display or other
14281428 recreational events or activities which are issued through a box
14291429 office or other entity which is ope rated by a state institution of
14301430 higher education with institutional emp loyees or by a municipality
14311431 with municipal employees;
14321432 19. The first Fifteen Thousand Dollars ($15,000.00) each year
14331433 from sales of tangible personal property by fire departments
14341434 organized pursuant to Titles 11, 18, or 19 of the Oklahoma Statutes
14351435 for the purposes of raising funds for the benefit of the fire
14361436 department. Fire departments sell ing tangible personal property for
14371437 the purposes of raising funds shall be limited to no more than s ix
14381438 (6) days each year to raise such funds in order to receive the
14391439 exemption granted by this paragraph;
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14911491 20. Sales of tangible personal propert y or services to any Boys
14921492 & Girls Clubs of America affiliate in this state which is not
14931493 affiliated with the Salvation Army and which is exempt from taxation
14941494 pursuant to the provis ions of the Internal Revenue Code, 26 U.S.C.,
14951495 Section 501(c)(3);
14961496 21. Sales of tangible pe rsonal property or services to any
14971497 organization, which takes court -adjudicated juveniles for purposes
14981498 of rehabilitation, and which is exempt from taxation pursuant to the
14991499 provisions of the Internal Revenue Code, 26 U .S.C., Section
15001500 501(c)(3), provided that at least fifty percent (50%) of the
15011501 juveniles served by such organization are court adjudicated and the
15021502 organization receives state funds in an amount less than ten p ercent
15031503 (10%) of the annual budget of the organization;
15041504 22. Sales of tangible personal pr operty or services to:
15051505 a. any health center as defined in Section 254b of Title
15061506 42 of the United State s Code,
15071507 b. any clinic receiving disbursements of state monies
15081508 from the Indigent Health Care Revolving Fund pursuant
15091509 to the provisions of Secti on 66 of Title 56 of the
15101510 Oklahoma Statutes,
15111511 c. any community-based health center which meets all of
15121512 the following criteria:
15131513 (1) provides primary care services at no cost to the
15141514 recipient, and
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15661566 (2) is exempt from taxation pursuant to the
15671567 provisions of Section 501(c )(3) of the Internal
15681568 Revenue Code, 26 U.S.C., Section 501(c)(3), and
15691569 d. any community mental health center as defined in
15701570 Section 3-302 of Title 43A of the Oklahoma Statutes;
15711571 23. Dues or fees including free or complimentar y dues or fees
15721572 which have a value equivalent to the charge that could have
15731573 otherwise been made, to YMCAs, YWCAs or municipally -owned recreation
15741574 centers for the use of facilities and programs;
15751575 24. The first Fifteen Thousand Dollars ($15,000.00) each year
15761576 from sales of tangible personal property o r services to or by a
15771577 cultural organization established to sponsor and promote
15781578 educational, charitab le and cultural events for disadvantaged
15791579 children, and which organizati on is exempt from taxation pursuant to
15801580 the provisions of the Internal R evenue Code, 26 U.S.C., Section
15811581 501(c)(3);
15821582 25. Sales of tangible pe rsonal property or services to museums
15831583 or other entities which have been accredited by the American
15841584 Association Alliance of Museums. Any person making purchases on
15851585 behalf of any such museum or other entity sha ll certify, in writing,
15861586 on the copy of the invoice or sales ticket to be retained by the
15871587 vendor that the purchases are made for and on behalf of such museum
15881588 or other entity and set out the name of such museum or other entity.
15891589 Any person who wrongfully or erroneously certifies that the
15901590
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16411641 purchases are for any such museum or other entity or who otherwise
16421642 violates the provisions of this paragraph shall be deemed g uilty of
16431643 a misdemeanor and, upon conviction thereof, shall be fined an amount
16441644 equal to double the a mount of sales tax involved or incarcerated for
16451645 not more than sixty (60) days, or by both su ch fine and
16461646 incarceration;
16471647 26. Sales of tickets for admission by any mus eum accredited by
16481648 the American Association Alliance of Museums. In order to be
16491649 eligible for the exemption provided by this paragraph, an amount
16501650 equivalent to the amount of the tax which would otherwise be
16511651 required to be collected pursuant to the p rovisions of Section 135 0
16521652 et seq. of this title shall be separately stated on the admission
16531653 ticket and shall be collected and used for the sole purpose of
16541654 servicing or aiding in the servicing of debt incurred by the museum
16551655 to effect the construction, enlarging or renovation of any facility
16561656 to be used for entertainment, edification or cultural cultivation to
16571657 which entry is gained with a paid admissi on ticket;
16581658 27. Sales of tangible personal property or services occurring
16591659 on or after June 1, 1995, to children ’s homes which are suppo rted or
16601660 sponsored by one or more churches, members of which serve as
16611661 trustees of the home;
16621662 28. Sales of tangible personal property or services to the
16631663 organization known as the Disabled American Veterans , Department of
16641664 Oklahoma, Inc., and subordinate chapt ers thereof;
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17161716 29. Sales of tangible personal property or services to youth
17171717 camps which are supported or sponsored by one or more churches,
17181718 members of which serve as trustees of the organization;
17191719 30. a. Until July 1, 2022, transfer o f tangible personal
17201720 property made pursuant to Section 3226 of Title 63 of
17211721 the Oklahoma Statutes by the University Hospitals
17221722 Trust, and
17231723 b. Effective July 1, 2022, transfer of tangible personal
17241724 property or services to or by:
17251725 (1) the University Hospitals Trust created pursuant
17261726 to Section 3224 of Title 63 of the Oklahoma
17271727 Statutes, or
17281728 (2) nonprofit entities which are exempt from taxation
17291729 pursuant to the provisions of the Internal
17301730 Revenue Code of the United States, 26 U.S.C.,
17311731 Section 501(c)(3), which have entered into a
17321732 joint operating agreement with the University
17331733 Hospitals Trust;
17341734 31. Sales of tangible personal property or services to a
17351735 municipality, county or school district pursuant to a lease or
17361736 lease-purchase agreement executed be tween the vendor and a
17371737 municipality, county or sch ool district. A copy of the lease or
17381738 lease-purchase agreement shall be ret ained by the vendor;
17391739
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17901790 32. Sales of tangible personal property or services to any
17911791 spaceport user, as defined in the Oklahoma Space Industry
17921792 Development Act;
17931793 33. The sale, use, storage, consumption or distribution in this
17941794 state, whether by the importer, exporter or another person, of any
17951795 satellite or any associated launch vehicle including component s of,
17961796 and parts and motors for, any s uch satellite or launch vehicl e,
17971797 imported or caused to be imported into this state for the purpose of
17981798 export by means of launching into space. This exemption provided by
17991799 this paragraph shall not be affected by:
18001800 a. the destruction in whole or in part of the satellite
18011801 or launch vehicle,
18021802 b. the failure of a launch to occur or be successful, or
18031803 c. the absence of any transfer or title to, or possession
18041804 of, the satellite or launch vehicle after launch;
18051805 34. The sale, lease, u se, storage, consumption or distribut ion
18061806 in this state of any space facility, space propulsion system or
18071807 space vehicle, satellite or station of any kind possessing space
18081808 flight capacity including components thereof;
18091809 35. The sale, lease, use, storage, consumption or distribution
18101810 in this state of tangible personal proper ty, placed on or used
18111811 aboard any space facility, space propulsion system or space vehicle,
18121812 satellite, or station possessing space flight capacity, which is
18131813 launched into space, irrespective o f whether such tangible property
18141814
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18651865 is returned to this state for subsequent use, storage, or
18661866 consumption in any manner;
18671867 36. The sale, lease, use, storage, consumption or distribution
18681868 in this state of tangible personal property meeting the definition
18691869 of “section 38 property” as defined in Sections 48(a)(1)(A) and
18701870 (B)(i) of the Internal Revenue Code of 1986, that is an integral
18711871 part of and used primarily in support of space flight; however,
18721872 section 38 property used in support of space flight shall not
18731873 include general office equipment, any boat, m obile home, motor
18741874 vehicle or other vehicle of a class or type required to be
18751875 registered, licensed, titled or documented in this state or by the
18761876 United States government, or any other property not specifically
18771877 suited to supporting space activity. The term “in support of space
18781878 flight”, for purposes of this paragraph, means the altering,
18791879 monitoring, controlling, regulating, adjusting, servicing or
18801880 repairing of any space facility, space propulsion systems or space
18811881 vehicle, satellite or station possessing space flight capacity
18821882 including the components thereof;
18831883 37. The purchase or lease of machinery and equipment for use at
18841884 a fixed location in this state, which is used exclusively in the
18851885 manufacturing, processing, compounding or producing of any space
18861886 facility, space propulsion system or s pace vehicle, satellite or
18871887 station of any kind possessing space flight capacity. Provided, the
18881888 exemption provided for in this par agraph shall not be allowed unless
18891889
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19401940 the purchaser or lessee si gns an affidavit stating that the ite m or
19411941 items to be exempted are for the exclusive use designated herein.
19421942 Any person furnishing a false affidavit to the vendor for the
19431943 purpose of evading payment of any tax imposed by Section 1354 of
19441944 this title shall be subject to the penalties provided by law. As
19451945 used in this paragraph, “machinery and equipment” means “section 38
19461946 property” as defined in Sections 48(a)(1)(A) and (B)(i) of the
19471947 Internal Revenue Code of 1986, which is used as an integral part of
19481948 the manufacturing, processing, compounding or producing of items of
19491949 tangible personal property. Such term includes parts and
19501950 accessories only to the extent that the exemption thereof is
19511951 consistent with the provisions of this paragraph;
19521952 38. The amount of a surcharge or any other amount which is
19531953 separately stated on an admission t icket which is imposed, collected
19541954 and used for the sole purpose of constructing, remodeling or
19551955 enlarging facilities of a public tr ust having a municipality or
19561956 county as its sole beneficiary;
19571957 39. Sales of tangible personal prope rty or services which are
19581958 directly used in or for the benefit of a state park in this state,
19591959 which are made to an organization which is exempt from taxation
19601960 pursuant to the provisions of the Internal Revenue Code, 26 U.S.C.,
19611961 Section 501(c)(3) and which is organized primarily for the purpose
19621962 of supporting one or more state parks located in this state;
19631963
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20142014 40. The sale, lease or use of parking privileges by an
20152015 institution of The Oklahoma State System of Higher Education;
20162016 41. Sales of tangible personal property or services for use on
20172017 campus or school construction projects for the benefit of
20182018 institutions of The Oklahoma State System of Higher Education,
20192019 private institutions of higher education accredited by the Oklahoma
20202020 State Regents for Higher Education or any public school or school
20212021 district when such projects are financed by or through the use of
20222022 nonprofit entities which are exempt from taxation pursuant to the
20232023 provisions of the Internal Revenue Code, 26 U.S.C., Section
20242024 501(c)(3);
20252025 42. Sales of tangible personal property or services by an
20262026 organization which is exempt from taxation pursuant to the
20272027 provisions of the Internal Revenue Code, 26 U.S.C., Section
20282028 501(c)(3), in the course of conducting a national championship
20292029 sports event, but on ly if all or a portion of the payment in
20302030 exchange therefor would qualify as the receipt of a qualified
20312031 sponsorship payment described in Internal Revenue Code, 26 U.S.C.,
20322032 Section 513(i). Sales exempted pursuant to this paragraph shall be
20332033 exempt from all Oklahoma sales, use, excise and gross receipts
20342034 taxes;
20352035 43. Sales of tangible personal property or services to or by an
20362036 organization which:
20372037
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20882088 a. is exempt from taxation pursuant to the provisions of
20892089 the Internal Revenue Code, 26 U.S.C., Section
20902090 501(c)(3),
20912091 b. is affiliated with a comprehensive university within
20922092 The Oklahoma State System of Higher Education, and
20932093 c. has been organized primarily for the purpose of
20942094 providing education and teacher training and
20952095 conducting events relating to robotics;
20962096 44. The first Fifteen Thousand Dollars ($15 ,000.00) each year
20972097 from sales of tangible personal property to or by youth athletic
20982098 teams which are part of an athletic organization exempt from
20992099 taxation pursuant to the provisions of the Internal Revenue Code, 26
21002100 U.S.C., Section 501(c)(4), for the purposes of raising funds for the
21012101 benefit of the team;
21022102 45. Sales of tickets for admission to a collegiate athletic
21032103 event that is held in a facility owned or operate d by a municipality
21042104 or a public trust of which the municipali ty is the sole beneficiary
21052105 and that actually determines or is part of a tournament or
21062106 tournament process for determining a conference tournament
21072107 championship, a conference championship, or a national championship;
21082108 46. Sales of tangible personal property or se rvices to or by an
21092109 organization which is exempt from taxation pursuant to the
21102110 provisions of the Internal Revenue Code, 26 U.S.C., Section
21112111
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21622162 501(c)(3) and is operating the Oklahoma City National Memorial and
21632163 Museum, an affiliate of the National Park Syste m;
21642164 47. Sales of tangible personal pr operty or services to
21652165 organizations which are exem pt from federal taxation pursuant to the
21662166 provisions of Section 501(c)(3) of the Internal Revenue Code, 26
21672167 U.S.C., Section 501(c)(3), the memberships of which are limited to
21682168 honorably discharged veterans, and which furnish financial su pport
21692169 to area veterans’ organizations to be used for the purpose of
21702170 constructing a memorial or museum;
21712171 48. Sales of tangible pers onal property or services on or after
21722172 January 1, 2003, to an organization which is exempt from tax ation
21732173 pursuant to the provisio ns of the Internal R evenue Code, 26 U.S.C.,
21742174 Section 501(c)(3) that is expending monies received from a private
21752175 foundation grant in conjunction with expenditures of local sales tax
21762176 revenue to construct a local public library;
21772177 49. Sales of tangible person al property or service s to a state
21782178 that borders this state or any political subdivision of that state,
21792179 but only to the extent that the other state or political subdivision
21802180 exempts or does not impose a tax on similar sales of ite ms to this
21812181 state or a political subdivision of thi s state;
21822182 50. Effective July 1, 2005, sales of tangible personal property
21832183 or services to the Career Technology Student Organizations under the
21842184 direction and supervision of the Oklahoma Department of Career and
21852185 Technology Education;
21862186
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22372237 51. Sales of tangible p ersonal property to a public trust
22382238 having either a single city, town or county or multiple cities,
22392239 towns or counties or combination thereof as beneficiary or
22402240 beneficiaries or a nonprofit organization which is exempt from
22412241 taxation pursuant to the provisions of the Internal Revenue Code, 26
22422242 U.S.C., Section 501(c)(3) for the purpose of constructing
22432243 improvements to or expanding a hospital or nursing home owned and
22442244 operated by any such public trust or nonprofit entity prior to July
22452245 1, 2008, in counties with a po pulation of less than one hundred
22462246 thousand (100,000) persons, according to the most recent Federal
22472247 Decennial Census. As used in this paragraph, “constructing
22482248 improvements to or expanding” shall not mean any expense for routine
22492249 maintenance or general repai rs and shall require a project cost of
22502250 at least One Hundred Thousand Dollars ($100,000.00). For purposes
22512251 of this paragraph, sales made to a contractor or subcontractor that
22522252 enters into a contractual relationship with a public trust or
22532253 nonprofit entity as described by this paragraph shall be considered
22542254 sales made to the public trust or nonprofit entity. The exe mption
22552255 authorized by this paragraph shall be administered in the form of a
22562256 refund from the sales tax revenues apportioned pursua nt to Section
22572257 1353 of this title and the vendor shall be required to collect the
22582258 sales tax otherwise applicable to the transaction. The purchaser
22592259 may apply for a refund of the sales tax p aid in the manner
22602260 prescribed by this paragraph. Within thirty ( 30) days after the end
22612261
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23122312 of each fiscal year, any purchaser that is entitled to make
23132313 application for a refund based upon the exempt tr eatment authorized
23142314 by this paragraph may file an application for refund of the sales
23152315 taxes paid during such preceding fiscal yea r. The Oklahoma Tax
23162316 Commission shall prescribe a form for purposes of making the
23172317 application for refund. The Tax Commission shall determine whether
23182318 or not the total amount of sales tax exemptions claimed by all
23192319 purchasers is equal to or less than Six H undred Fifty Thousand
23202320 Dollars ($650,000.00). If such claims are less than or equal to
23212321 that amount, the Tax Commission shall make refunds to the purchasers
23222322 in the full amount of the documente d and verified sales tax amounts.
23232323 If such claims by all purchasers are in excess o f Six Hundred Fifty
23242324 Thousand Dollars ($650,000.00), the Tax Commission shall determine
23252325 the amount of each purchaser ’s claim, the total amount of all claims
23262326 by all purchasers, and th e percentage each purchaser ’s claim amount
23272327 bears to the total. The resulting percentage determined for each
23282328 purchaser shall be mult iplied by Six Hundred Fifty Thousand Dollars
23292329 ($650,000.00) to determine the amount of refundable sales tax to be
23302330 paid to each purchaser. The pro rata re fund amount shall be the
23312331 only method to recove r sales taxes paid during the preceding fiscal
23322332 year and no balance of any sales taxes paid on a pro rata basis
23332333 shall be the subject of any subsequent refund claim pursuant to this
23342334 paragraph;
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23862386 52. Effective July 1, 2006, sales of tangible personal property
23872387 or services to any organization which assists, trains, ed ucates, and
23882388 provides housing for physically and mentall y handicapped persons and
23892389 which is exempt from taxation pursu ant to the provisions of the
23902390 Internal Revenue Code, 26 U.S.C., Section 501(c)(3) and that
23912391 receives at least eighty-five percent (85%) of its annual budget
23922392 from state or federal funds. In order to receive the benefit of the
23932393 exemption authorized by this paragraph, the taxpay er shall be
23942394 required to make payment of the app licable sales tax at the time o f
23952395 sale to the vendor in the manner otherwise required by law.
23962396 Notwithstanding any other provision of the Oklahoma Uniform Tax
23972397 Procedure Code to the contrary, t he taxpayer shall be authorized to
23982398 file a claim for refund of sales taxes paid that qualify for the
23992399 exemption authorized by this paragraph for a period of one (1) year
24002400 after the date of the sale transaction. The taxpayer shall be
24012401 required to provide documentation as may be prescribed by the
24022402 Oklahoma Tax Commission in s upport of the refund claim. Th e total
24032403 amount of sales tax qualifying for e xempt treatment pursuant to this
24042404 paragraph shall not ex ceed One Hundred Seventy-five Thousand Dollars
24052405 ($175,000.00) each fiscal year. Claims for refund shall be
24062406 processed in the order in which such claims are re ceived by the
24072407 Oklahoma Tax Commission. If a claim otherwise timely filed exceeds
24082408 the total amount of refunds payable for a fiscal year, such claim
24092409 shall be barred;
24102410
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24612461 53. The first Two Thousand Dol lars ($2,000.00) each year of
24622462 sales of tangible personal pro perty or services to, by, or for the
24632463 benefit of a qualified neighborhood watch organization that is
24642464 endorsed or supported by or working directly with a law enfo rcement
24652465 agency with jurisdiction in t he area in which the neighborhood watch
24662466 organization is located. As used in this paragraph, “qualified
24672467 neighborhood watch organization” means an organization that is a
24682468 not-for-profit corporation under the laws of the State of Oklahoma
24692469 this state that was created to help prevent crim inal activity in an
24702470 area through community involvement and interaction with local law
24712471 enforcement and which is one of the first two thousand organizations
24722472 which makes application to the Oklah oma Tax Commission for the
24732473 exemption after March 29, 2006;
24742474 54. Sales of tangible personal property to a no nprofit
24752475 organization, exempt from t axation pursuant to the provisions of the
24762476 Internal Revenue Code, 26 U.S.C., Section 501(c)(3), organized
24772477 primarily for the purpose of providin g services to homeless persons
24782478 during the day and located in a metropolitan are a with a population
24792479 in excess of five hundre d thousand (500,000) persons according to
24802480 the latest Federal Decennial Census. The exemption authorized by
24812481 this paragraph shall be applicable to sales of tangible personal
24822482 property to a qualified entity occurrin g on or after January 1,
24832483 2005;
24842484
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25352535 55. Sales of tangible personal property or services to or by an
25362536 organization which is exempt from taxation pursuant to the
25372537 provisions of the Inte rnal Revenue Code, 26 U.S.C., Section
25382538 501(c)(3) for events the principal purpos e of which is to provide
25392539 funding for the preservation of wetlands and habitat for wild ducks;
25402540 56. Sales of tangible personal property or services to or by an
25412541 organization which is exemp t from taxation pursuant to th e
25422542 provisions of the Internal Revenue Cod e, 26 U.S.C., Section
25432543 501(c)(3) for events the principal purpose of which is to provide
25442544 funding for the preservation and conservation of wild turkeys;
25452545 57. Sales of tangible per sonal property or services to an
25462546 organization which:
25472547 a. is exempt from taxation pursuant to the provisions of
25482548 the Internal Revenue Code, 26 U.S.C., Section
25492549 501(c)(3), and
25502550 b. is part of a network of community -based, autonomous
25512551 member organizations that meets the fol lowing
25522552 criteria:
25532553 (1) serves people with workplace disadvantages and
25542554 disabilities by providing job trainin g and
25552555 employment services, as well as job placement
25562556 opportunities and post -employment support,
25572557 (2) has locations in the United States and at l east
25582558 twenty other countries,
25592559
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26102610 (3) collects donated clothing and household goods to
26112611 sell in retail stores and provides contract labor
26122612 services to business and government , and
26132613 (4) provides documentation to the Oklahoma Tax
26142614 Commission that over seventy -five percent (75%)
26152615 of its revenues are channel ed into employment,
26162616 job training and pla cement programs and other
26172617 critical community services;
26182618 58. Sales of tickets made on or after September 21, 2005, and
26192619 complimentary or free tickets for admission issued on or af ter
26202620 September 21, 2005, which have a value equivalent to the charge that
26212621 would have otherwise been made, for admiss ion to a professional
26222622 athletic event in which a team in the National Basketball
26232623 Association is a participant, whi ch is held in a facility owned or
26242624 operated by a municipality, a cou nty or a public trust of which a
26252625 municipality or a county is the sole benef iciary, and sales of
26262626 tickets made on or after July 1, 2007, and complimentary or free
26272627 tickets for admission issued on or after July 1, 2007, w hich have a
26282628 value equivalent to the c harge that would have otherwise been made,
26292629 for admission to a professional ath letic event in which a team in
26302630 the National Hockey L eague is a participant, which is held in a
26312631 facility owned or operated by a municipality, a county or a public
26322632 trust of which a municipality or a county is the sole bene ficiary;
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26842684 59. Sales of tickets for admission and complimentary or free
26852685 tickets for admission which have a value equivalent to the charge
26862686 that would have otherwise been made to a professional sporting event
26872687 involving ice hockey, baseball, basketball, footba ll or arena
26882688 football, or soccer. A s used in this paragraph, “professional
26892689 sporting event” means an organized athletic competition between
26902690 teams that are members of an organized league o r association with
26912691 centralized management, other than a national leagu e or national
26922692 association, that imp oses requirements for participation in the
26932693 league upon the teams, the individual athletes or both, and which
26942694 uses a salary structure to compen sate the athletes;
26952695 60. Sales of tickets for admission to an annual event spons ored
26962696 by an educational and charita ble organization of women which is
26972697 exempt from taxation pursuant to the provisions of the Internal
26982698 Revenue Code, 26 U.S.C., Section 501(c)(3) and has as its mission
26992699 promoting volunteerism, developing the potential of women and
27002700 improving the community through the effective action and leadership
27012701 of trained volunteers;
27022702 61. Sales of tangible personal property or services to an
27032703 organization, which is exempt from taxation pursuant to the
27042704 provisions of the Internal Revenue Code, 26 U.S.C., Section
27052705 501(c)(3), and which is itself a member of an organization which is
27062706 exempt from taxation pursuant to the provisions of the Interna l
27072707 Revenue Code, 26 U.S.C., Section 50 1(c)(3), if the membership
27082708
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27592759 organization is primarily engaged in advanc ing the purposes of its
27602760 member organizations through fundraising, public awareness or other
27612761 efforts for the benefit of its member organizations, and if the
27622762 member organization i s primarily engaged either in providi ng
27632763 educational services and programs conce rning health-related diseases
27642764 and conditions to individuals suffering from such health -related
27652765 diseases and conditions or their caregivers and family members or
27662766 support to such individua ls, or in health-related research as to
27672767 such diseases and conditions, or both. In order to qualify for the
27682768 exemption authorized by this paragraph, the member nonprof it
27692769 organization shall be required to provide proof to the Oklahoma Tax
27702770 Commission of its membership status in the memb ership organization;
27712771 62. Sales of tangibl e personal property or services to or by an
27722772 organization which is part of a national vol unteer women’s service
27732773 organization dedicated to promoting pa triotism, preserving American
27742774 history and securing better education for children and which has at
27752775 least 168,000 members in 3,000 chapters across the United States;
27762776 63. Sales of tangible personal property or services to or by a
27772777 YWCA or YMCA organization which is part of a national no nprofit
27782778 community service organizatio n working to meet the health and social
27792779 service needs of its members across the United States;
27802780 64. Sales of tangible personal pro perty or services to or by a
27812781 veteran’s organization which is exempt from taxation pursuant to the
27822782 provisions of the Internal Rev enue Code, 26 U.S.C., Section
27832783
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28342834 501(c)(19) and which is known as the Veterans of Foreign Wars of the
28352835 United States, Oklahoma Chapters Department of Oklahoma ;
28362836 65. Sales of boxes of food by a church or by an organization,
28372837 which is exempt from taxation pursu ant to the provisions of the
28382838 Internal Revenue Code, 26 U.S.C., Section 501(c)(3). To qualify
28392839 under the provisions of this paragraph, the organization must be
28402840 organized for the primary purpo se of feeding needy individuals or to
28412841 encourage volunteer service by requiring such service in order to
28422842 purchase food. These boxes shall only contain edible staple food
28432843 items;
28442844 66. Sales of tangible personal property or s ervices to any
28452845 person with whom a church has duly entered into a construction
28462846 contract, necessary fo r carrying out such contract or to any
28472847 subcontractor to such a construction contract;
28482848 67. Sales of tangible personal property or services used
28492849 exclusively for charita ble or educational purp oses, to or by an
28502850 organization which:
28512851 a. is exempt from taxation pursuant to the provisions of
28522852 the Internal Revenue C ode, 26 U.S.C., Section
28532853 501(c)(3),
28542854 b. has filed a Not-for-Profit Certificate of
28552855 Incorporation in this sta te, and
28562856 c. is organized for the purpose of:
28572857
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29082908 (1) providing training and education to
29092909 developmentally disabled individuals,
29102910 (2) educating the community about the rights,
29112911 abilities and strengths of developmentally
29122912 disabled individuals, and
29132913 (3) promoting unity among deve lopmentally disabled
29142914 individuals in their community and geographic
29152915 area;
29162916 68. Sales of tangible personal property or services to any
29172917 organization which is a shelter for abused, neglected, or abandoned
29182918 children and which is exempt from taxation p ursuant to the
29192919 provisions of the Internal Revenue Code, 26 U.S.C., Section
29202920 501(c)(3); provided, unti l July 1, 2008, such exemption sha ll apply
29212921 only to eligible shelters for children from birth to age twelve (12)
29222922 and after July 1, 2008, such exemption shall apply to e ligible
29232923 shelters for children from birth to age eighteen (18);
29242924 69. Sales of tangible personal property or service s to a child
29252925 care center which is licensed pursuant to the Oklahoma Child Care
29262926 Facilities Licensing Act and which:
29272927 a. possesses a 3-star rating from the Department of Human
29282928 Services Reaching for the Stars Program or a national
29292929 accreditation, and
29302930 b. allows on-site universal prekinde rgarten education to
29312931 be provided to four-year-old children through a
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29832983 contractual agreement with any public school or school
29842984 district.
29852985 For the purposes of this paragraph, sales made to any person,
29862986 firm, agency or entity that has en tered previously into a
29872987 contractual relationship with a child care center for construction
29882988 and improvement of buildings and other s tructures owned by the child
29892989 care center and operated for educational purposes shall be
29902990 considered sales made to a child care cent er. Any such person,
29912991 firm, agency or entity making purchases on behalf of a child care
29922992 center shall certify, in writing, on the copy of the invoice or
29932993 sales ticket the nature of the purchase. Any such person, or person
29942994 acting on behalf of a firm, ag ency or entity making purc hases on
29952995 behalf of a child care center in violation of this paragraph shall
29962996 be guilty of a misdemeanor an d upon conviction thereof shall be
29972997 fined an amount equal to double the amount of sales tax involved or
29982998 incarcerated for not more t han sixty (60) days o r both;
29992999 70. a. Sales of tangible personal property to a service
30003000 organization of mothers who have children who are
30013001 serving or who have serve d in the military, which
30023002 service organization is exempt from taxation pursuant
30033003 to the provisions of the Internal Reve nue Code, 26
30043004 U.S.C., Section 501(c)(19) and which is known as the
30053005 Blue Star Mothers of America, Inc. The exemption
30063006 provided by this paragraph shall only apply to the
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30583058 purchase of tangible personal property actually sent
30593059 to United States military personnel overseas who are
30603060 serving in a combat zone and not to any other tangible
30613061 personal property purchased by the organizat ion.
30623062 Provided, this exemption shall not apply to any sales
30633063 tax levied by a city, town, county, or any other
30643064 jurisdiction in this state.
30653065 b. The exemption authorized by this paragraph shall be
30663066 administered in the form of a refund from the sales
30673067 tax revenues apportioned pursuant to Section 1353 of
30683068 this title, and the vendor shall be required to
30693069 collect the sales tax otherwise applicable to the
30703070 transaction. The purchaser may apply for a refund of
30713071 the state sales tax paid in the manner prescribed by
30723072 this paragraph. Within sixty (60 ) days after the end
30733073 of each calendar quarter, any purchaser that is
30743074 entitled to make appli cation for a refund bas ed upon
30753075 the exempt treatment authorized by this paragraph may
30763076 file an application for refund of the state sales
30773077 taxes paid during such preceding calendar quarter.
30783078 The Tax Commission shall prescribe a form fo r purposes
30793079 of making the application for refund.
30803080 c. A purchaser who applies for a refund pursuant to this
30813081 paragraph shall certify that the items were actually
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31333133 sent to military personnel over seas in a combat zone.
31343134 Any purchaser that applies for a refund for the
31353135 purchase of items that are not authorized for
31363136 exemption under this paragraph shall be subject to a
31373137 penalty in the amount of Five Hund red Dollars
31383138 ($500.00);
31393139 71. Sales of food and snack items to or by an organization
31403140 which is exempt from taxation purs uant to the provisions of the
31413141 Internal Revenue Code , 26 U.S.C., Section 501(c)(3), whose primary
31423142 and principal purpose is providing funding for scholarships in the
31433143 medical field;
31443144 72. Sales of tangible personal property or services for use
31453145 solely on construction projects for organ izations which are exempt
31463146 from taxation pursuant to the provisions of the Internal Revenue
31473147 Code, 26 U.S.C., Sect ion 501(c)(3) and whose purpose is providing
31483148 end-of-life care and access to hospice services to low -income
31493149 individuals who live in a facility owned by the organization. The
31503150 exemption provided by this paragraph applies to sales to the
31513151 organization as well as to sales to any person with whom the
31523152 organization has duly entered into a construction contract,
31533153 necessary for carrying out such contract or to any subcontractor to
31543154 such a construction contract. Any person making purchases on behalf
31553155 of such organization shall certify, in writing, on the copy of the
31563156 invoice or sales ticket to be retained by the vendor that the
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32083208 purchases are made for and on behalf of such organization an d set
32093209 out the name of such organization. Any person who wrongfully or
32103210 erroneously certifies that purchases are for any of the above-named
32113211 organizations or who otherwise violates this section shall be guilty
32123212 of a misdemeanor and u pon conviction thereof sha ll be fined an
32133213 amount equal to double the amount of sales tax involved or
32143214 incarcerated for not more than sixty (60) days or both;
32153215 73. Sales of tickets for admission to events held by
32163216 organizations exempt from taxation pursuant to the provisions of the
32173217 Internal Revenue Code, 26 U.S.C., Section 501(c)(3) that are
32183218 organized for the purpose of supporting general hospitals licensed
32193219 by the State Department of Health;
32203220 74. Sales of tangible personal property or services:
32213221 a. to a foundation which is exempt from ta xation pursuant
32223222 to the provisions of the Internal Revenue Code, 26
32233223 U.S.C., Section 501(c)(3) and which ra ises tax-
32243224 deductible contributions in support of a wide range of
32253225 firearms-related public interest act ivities of the
32263226 National Rifle Association of Americ a and other
32273227 organizations that defend and foster Second Amendment
32283228 rights, and
32293229 b. to or by a grassroots fundraising p rogram for sales
32303230 related to events to raise funds for a foundation
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32823282 meeting the qualifications of subparagraph a of this
32833283 paragraph;
32843284 75. Sales by an organization or entity which is exempt from
32853285 taxation pursuant to the provisions of the Internal R evenue Code, 26
32863286 U.S.C., Section 501(c)(3) which are related to a fundraising event
32873287 sponsored by the organization or entity when the event does not
32883288 exceed any five (5) consecutive days and when the sales are no t in
32893289 the organization’s or the entity’s regular course of business.
32903290 Provided, the exemption provided in this paragraph shall be limited
32913291 to tickets sold for admittance to t he fundraising event and items
32923292 which were donated to the organization or entity for sale at the
32933293 event;
32943294 76. Effective November 1, 2 017, sales of tangible personal
32953295 property or services to an organization which is exempt from
32963296 taxation pursuant to the provisions of the Internal Revenu e Code, 26
32973297 U.S.C., Section 501(c)(3) and operates as a col laborative model
32983298 which connects community agencies in one location to serve
32993299 individuals and families affected by violence and where victims have
33003300 access to services and advo cacy at no cost to the vic tim;
33013301 77. Effective July 1, 2018, sales of tangible personal property
33023302 or services to or by an association which is exempt from taxation
33033303 pursuant to the provisions of the Internal Revenue Code, 26 U.S.C.,
33043304 Section 501(c)(19) and which is known as the Nationa l Guard
33053305 Association of Oklahoma;
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33573357 78. Effective July 1, 20 18, sales of tangible personal property
33583358 or services to or by an association which is exempt from taxation
33593359 pursuant to the provisions of the Internal Revenue Code, 26 U.S.C. ,
33603360 Section 501(c)(4) and wh ich is known as the Marine Corps League
33613361 Department of Oklahoma;
33623362 79. Sales of tangible personal property or services to the
33633363 American Legion, whether the purchase is made by the entity
33643364 chartered by the Unit ed States Congress or is an entity organized
33653365 under the laws of this or anoth er state pursuant to the authority of
33663366 the national American Legion organization;
33673367 80. Sales of tangible personal pr operty or services to or by an
33683368 organization which is:
33693369 a. exempt from taxation pursuant to the provisi ons of the
33703370 Internal Revenue Code, 26 U.S .C., Section 501(c)(3),
33713371 b. verified with a letter from the MIT Fab Foundation as
33723372 an official member of the Fab Lab Network in
33733373 compliance with the Fab Charter, and
33743374 c. able to provide documentation that its primary and
33753375 principal purpose is to provide commu nity access to
33763376 advanced 21st century manufactu ring and digital
33773377 fabrication tools for science, technology,
33783378 engineering, art and math (STEAM) learning skills,
33793379 developing inventions, creating and sustaining
33803380 businesses and producing personalized products;
33813381
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34323432 81. Effective November 1, 2021, sales of tangible personal
34333433 property or services used solely for construction and remodeling
34343434 projects to an organization which is exempt from taxation pur suant
34353435 to the provisions of the Internal Revenue Cod e, 26 U.S.C., Section
34363436 501(c)(3), and which meets the following requir ements:
34373437 a. its primary purpose is to construct or remodel and
34383438 sell affordable housing and provide homeownership
34393439 education to residents of Oklahoma that have an income
34403440 that is below one hundred percent (100%) of the Family
34413441 Median Income guidelines as define d by the U.S.
34423442 Department of Housing and Urban Development,
34433443 b. it conducts its activities in a manner that serves
34443444 public or charitable pu rposes, rather than commercial
34453445 purposes,
34463446 c. it receives funding and revenue and charges fees in a
34473447 manner that does not i ncentivize it or its employees
34483448 to act other than in the best interests of its
34493449 clients, and
34503450 d. it compensates its employees in a manner that does not
34513451 incentivize employees t o act other than in the best
34523452 interests of its clients;
34533453 82. Effective November 1, 20 21, sales of tangible personal
34543454 property or services to a nonprofit entity, organized pursuant to
34553455 Oklahoma law before January 1, 2022, ex empt from federal income
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35073507 taxation pursuant to Secti on 501(c) of the Internal Revenue Code of
35083508 1986, as amended, the princ ipal functions of which are to provide
35093509 assistance to natural persons fo llowing a disaster, with program
35103510 emphasis on repair or restoration to single -family residential
35113511 dwellings or the construction of a replacement single-family
35123512 residential dwelling. As us ed in this paragraph, “disaster” means
35133513 damage to property with or without accompanying injury to persons
35143514 from heavy rain, high winds, to rnadic winds, drought, wildfire,
35153515 snow, ice, geologic disturbances, explosions, chemical accidents or
35163516 spills and other events causing damage to property on a large scale.
35173517 For purposes of this paragraph, an entity that expended at least
35183518 seventy-five percent (75%) of its funds on the restorati on to
35193519 single-family housing following a disaster including related general
35203520 and administrative expenses, shall be eligible for the exemption
35213521 authorized by this paragraph;
35223522 83. Effective November 1, 2021, through December 31, 2024,
35233523 sales of tangible personal property or se rvices to a museum that:
35243524 a. operates as a part of an organization wh ich is exempt
35253525 from taxation pursuant to the provisions of the
35263526 Internal Revenue Code, 26 U.S.C., Section 501(c)(3) ,
35273527 b. is not accredited by the American Alliance of Museums,
35283528 and
35293529 c. operates on an annual budget of less than One Million
35303530 Dollars ($1,000,000.00 );
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35823582 84. Until July 1, 2022, sales of tangible personal property or
35833583 services for use in a clinical practice or medical facility operated
35843584 by an organization which is exempt from taxation pur suant to the
35853585 provisions of the Internal Revenue Code of the Unit ed States, 26
35863586 U.S.C., Section 501(c)(3), and which has entered into a joint
35873587 operating agreement with the Unive rsity Hospitals Trust created
35883588 pursuant to Section 3224 of Title 63 of the Oklahoma Statutes. The
35893589 exemption provided by this paragraph shall be li mited to the
35903590 purchase of tangible personal property and services for use in
35913591 clinical practices or medical faci lities acquired or leased by th e
35923592 organization from the University Hospitals Author ity, University
35933593 Hospitals Trust, or the University of Oklahoma o n or after June 1,
35943594 2021; and
35953595 85. Sales of tangible personal property or ser vices to a
35963596 nonprofit entity, organized pursuant to Oklahoma law before January
35973597 1, 2019, exempt from f ederal income taxation pursuant to Section
35983598 501(c) of the Internal Revenue Code of 1986, as amended, the
35993599 principal functions of which are to provide assistance to natural
36003600 persons following a disaster, with program emphasi s on repair or
36013601 restoration to single -family residential dwellings or the
36023602 construction of a replacement single -family residential dwelling.
36033603 For purposes of this paragraph, an entity operated exclusively for
36043604 charitable and educational purposes through the coordination of
36053605 volunteers for the di saster recovery of homes (as derived from Part
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36573657 III, Statement of Program Servic es, of Internal Revenue Service Form
36583658 990) and offers its services free of charge to disaster survivors
36593659 statewide who are low income with no o r limited means of recovery on
36603660 their own for the re storation to single-family housing following a
36613661 disaster including related general and administrative expenses,
36623662 shall be eligible for the exe mption authorized by this paragraph.
36633663 The exemption provided by this paragraph shall only be applicab le to
36643664 sales made on or after the effective date of this act July 1, 2022.
36653665 As used in this paragraph, “disaster” means damage to property with
36663666 or without accompanying injury to persons from heavy rain, high
36673667 winds, tornadic winds, drought, wildfire, snow, ice, geologic
36683668 disturbances, explosio ns, chemical accidents or spills and other
36693669 events causing damage to property on a large scale; and
36703670 86. Sales of feminine hygiene products to an organization which
36713671 is exempt from taxation pursuant to the provisions of the Internal
36723672 Revenue Code, 26 U.S.C., Section 501(c)(3) and whose primary and
36733673 principal purpose is to provide feminine hygiene products free of
36743674 charge directly to individuals in need thereof and to organizations
36753675 for distribution to those in need of such products. For the
36763676 purposes of this paragraph, “feminine hygiene products ” means
36773677 tampons, panty liners, menstrual cups, sanitary napkins, and ot her
36783678 similar tangible personal property designed for feminine hygiene in
36793679 connection with the human menstrual cycle .
36803680
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37323732 SECTION 5. This act shall become effective November 1, 2024.
37333733
37343734 59-2-3069 QD 12/15/2023 9:59:59 PM