OK
Oklahoma Senate Bill SB1502

Oklahoma 2024 Regular Session

Oklahoma Senate Bill SB1502 Compare Versions

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28-ENGROSSED HOUSE AMENDME NT
29- TO
30-ENGROSSED SENATE BILL NO . 1502 By: Rader and Rogers of the
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29+HOUSE OF REPRESENTATIVES - FLOOR VERSION
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31+STATE OF OKLAHOMA
32+
33+2nd Session of the 59th Legislature (2024)
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35+COMMITTEE SUBSTITUTE
36+FOR ENGROSSED
37+SENATE BILL NO. 1502 By: Rader and Rogers of the
3138 Senate
3239
3340 and
3441
35- Fetgatter of the House
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42+ Fetgatter, Schreiber, and
43+West (Kevin) of the House
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49+COMMITTEE SUBSTITUTE
3950
4051 An Act relating to sales tax; amending 68 O.S. 2021,
4152 Section 1356, as last amended by Section 1, Chapter
4253 394, O.S.L. 2022 (68 O .S. Supp. 2023, Section 13 56),
4354 which relates to sales tax exemption; providing
4455 exemption to entitie s in connection with the
4556 performance of a contr act with an exempt entity for
4657 construction or expansion of a building or facility;
4758 updating statutory language ; and providing an
4859 effective date.
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56-AUTHOR: Add the following House Coauthors: Schreiber, West (Kevin),
57-and Fugate
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60-AMENDMENT NO. 1. Strike the title, enacting clause, and entire bill
61-and insert:
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64-"An Act relating to sales tax; amending 68 O.S. 2021,
65-Section 1356, as las t amended by Section 1, Chapter
66-394, O.S.L. 2022 (68 O .S. Supp. 2023, Section 13 56),
67-which relates to sales tax exemption; providing
68-exemption to entitie s in connection with the
69-performance of a contr act with an exempt entity for
70-construction or expansion of a building or facility;
71-updating statutory language ; and providing an
72-effective date.
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10165 BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
10266 SECTION 1. AMENDATORY 68 O .S. 2021, Section 1356, as
10367 last amended by Section 1, Chapter 394, O.S.L. 2022 (68 O.S. Supp.
10468 2023, Section 1356), is amended to read as f ollows:
10569 Section 1356. Exemptions - Governmental and nonprofit entities .
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10697 There are hereby specifically exempted from t he tax levied by
10798 Section 1350 et seq. of this title:
108-1. Sale Sales of tangible personal property or services to the
109-United States government or to the State of Oklahoma, any political
110-subdivision of this state or any agency of a political s ubdivision
111-of this state; provided, all sales to contractors in connection with
112-the performance of any contract with the United States government,
113-State of Oklahoma or any of its political subdivisions sha ll not be
114-exempted from the tax levied by Section 1 350 et seq. of this title,
115-except as hereinafter provided.
116-Except as otherwise provided by this paragraph, the exemptions
117-for sales of tangible personal property or services to entit ies
118-provided by this section shall apply t o sales to the exempt entity,
119-as well as to sales to any contractor with whom the exempt entity
120-has entered into a construction contract, necessary for carrying out
121-such contract and sales to any sub contractor to such a construction
122-contract. Any contractor or subcontractor making purchas es
123-necessary for carrying out such contract may present a copy of the
124-exemption letter or card issued to the exempt entity by the Oklahoma
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151-Tax Commission and documen tation indicating the contractual
152-relationship between the contractor and the entity to the vendor and
153-the vendor shall retain such documentation as certific ation that the
154-purchase is exempt as provided in this section ;
99+A. Except as otherwise provided by paragraph 1 of subsection B
100+of this section, the exemptions for sales of tangible personal
101+property or services to entit ies provided by subsection B of this
102+section shall apply t o sales to the exempt entity as well as to
103+sales to any contractor with whom the exempt entity has entered into
104+a construction contract, necessary for carrying out such contract
105+and sales to any sub contractor to such a construction contract. Any
106+contractor or subcontractor making purchas es necessary for carrying
107+out such contract may present a copy of the exemption letter or card
108+issued to the exempt entity by the Oklahoma Tax Commission and
109+documentation indicating the contractual relationship between the
110+contractor and the entity to the vendor and the vendor shall reta in
111+such documentation as certific ation that the purchase is exempt as
112+provided in this section.
113+B. 1. Sale Sales of tangible personal property or services to
114+the United States government or to the State of Oklahoma, any
115+political subdivision of this sta te or any agency of a political
116+subdivision of this state ; provided, all sales to contractors in
117+connection with the performance of any contract with the United
118+States government, State of Oklahoma or any of its political
119+subdivisions shall not be exempted from the tax levied by Section
120+1350 et seq. of this title, except as hereinafter provided;
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155148 2. Sales of property to agents appointe d by or under contract
156149 with agencies or instrumentalities of the United States government
157150 if ownership and possession of suc h property transfers immediately
158151 to the United States government;
159152 3. Sales of property to agents appointed by or under contract
160153 with a political subdivision of this s tate if the sale of such
161154 property is associated with the development of a qualified feder al
162155 facility, as provided in the O klahoma Federal Facilities Development
163156 Act, and if ownership and possession of such property transf ers
164157 immediately to the political su bdivision or the state;
165158 4. Sales made directly by county, district or state fair
166159 authorities of this state, upon the prem ises of the fair authority,
167160 for the sole benefit of the fair authority or sales of admission
168161 tickets to such fairs or fair events at a ny location in the state
169162 authorized by county, district or state fair authorities; provid ed,
170163 the exemption provided by thi s paragraph for admission tickets to
171164 fair events shall apply only to any portion of the admission p rice
172165 that is retained by or distrib uted to the fair author ity. As used
173166 in this paragraph, “fair event” shall be limited to an event held on
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200167 the premises of the fair authority in conjunction with and during
201168 the time period of a county, district or state fa ir;
202169 5. Sale Sales of food in cafeterias or lunchrooms of elementary
203170 schools, high schools, colleges or universities which a re operated
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204198 primarily for teacher s and pupils and are not operated primarily for
205199 the public or for profit;
206200 6. Dues paid to fraterna l, religious, civic, charitable or
207201 educational societies o r organizations by regular members thereof,
208202 provided, such societi es or organizations operate under what is
209203 commonly termed the lodge plan or system, and provided such
210204 societies or organizations do not operate for a profit which inur es
211205 to the benefit of any individual member or members thereof to the
212206 exclusion of other m embers and dues paid monthly or a nnually to
213207 privately owned scientific and educational libraries by members
214208 sharing the use of servi ces rendered by such libraries with students
215209 interested in the study of geology, petroleum engineering or related
216210 subjects;
217211 7. Sale Sales of tangible personal property or services to or
218212 by churches, except sales made in the course of business for profit
219213 or savings, competing with other per sons engaged in the same or a
220214 similar business or sale sales of tangible personal propert y or
221215 services by an organization exempt from federal income tax pursuant
222216 to Section 501(c)(3) of the Internal Revenue Code of 1986, as
223217 amended, made on behalf of or at the request of a churc h or churches
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250218 if the sale of such property is conducted not more t han once each
251219 calendar year for a period not to exceed three (3) days by the
252220 organization and proceeds from the sale of such propert y are used by
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253248 the church or churche s or by the organization for charitable
254249 purposes;
255250 8. The amount of proceeds received fro m the sale sales of
256251 admission tickets which is separately stated on the ticket of
257252 admission for the repayment of money borrowed by a ny accredited
258253 state-supported college or university or any public trust of which a
259254 county in this state is the beneficiary, for the purpose of
260255 constructing or enlarging any facility to be used for the staging of
261256 an athletic event, a theatrical production, or any other form of
262257 entertainment, edification or cultural cultivation to which entry is
263258 gained with a paid admission ticke t. Such facilities include, but
264259 are not limited to, athletic fields, athletic stadiums, field
265260 houses, amphitheaters and theaters. To be eligible for this sales
266261 tax exemption, the amount se parately stated on the admission ticket
267262 shall be a surcharge which is imposed, collected and used f or the
268263 sole purpose of servicing or aiding in the servicing of debt
269264 incurred by the college or univ ersity to effect the capital
270265 improvements hereinbefore described;
271266 9. Sales of tangible personal property or services to the
272267 council organizations or similar state supervisory organizations of
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299268 the Boy Scouts of America, Girl Scouts of the U.S.A. and Camp Fire
300269 USA;
301270 10. Sale Sales of tangible personal property or services to any
302271 county, municipality, rural water district, public school district,
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303299 city-county library system, the institutions of The Oklahoma State
304300 System of Higher Education, the Grand River Dam Authority, the
305301 Northeast Oklahoma Public Facilities Authority, the Oklahoma
306302 Municipal Power Authority, City of Tulsa -Rogers County Port
307303 Authority, Muskogee City-County Port Authority, the Oklahoma
308304 Department of Veterans Affairs, the Broken Bow Economic De velopment
309305 Authority, Ardmore Develo pment Authority, Durant Industrial
310306 Authority, Oklahoma Ordnance Works Authority, Central Oklahoma
311307 Master Conservancy Distr ict, Arbuckle Master Conservancy District,
312308 Fort Cobb Reservoir Master Conservancy District, Foss Re servoir
313309 Master Conservancy District , Mountain Park Master Conservancy
314310 District, Waurika Lake Master Conservancy District and the Office of
315311 Management and Enterprise Services only when carrying out a public
316312 construction contract on behalf of the Oklahoma De partment of
317313 Veterans Affairs, and e ffective July 1, 2022, the University
318314 Hospitals Trust, or to any person with whom any of the above-named
319315 subdivisions or agencies of this state has duly entered into a
320316 public contract pursuant to law, necessary for carryi ng out such
321317 public contract or to a ny subcontractor to such a public contract.
322318 Any person making purchases on behalf of suc h subdivision or agency
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349319 of this state shall certify, in writing, on the copy of the invoice
350320 or sales ticket provide documentation to be retained by the vendor
351321 that the purchases are made fo r and on behalf of such subdivision or
352322 agency of this state and set out the name of such public subd ivision
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353350 or agency. Any person who wrongfully or erroneously certifies that
354351 purchases are for any o f the above-named subdivisions or agencies of
355352 this state or who otherwise violates this section shall be guilty of
356353 a misdemeanor and upon conviction thereof shall be fined an amount
357354 equal to double the amount of sales tax involved or incarcerated for
358355 not more than sixty (60) days or both;
359356 11. Sales of tangible personal property or services to private
360357 institutions of higher edu cation and private elementary and
361358 secondary institutions of education accredited by the State
362359 Department of Education or registered by the State Board of
363360 Education for purposes of participa ting in federal programs or
364361 accredited as defined by the Oklahoma S tate Regents for Higher
365362 Education which are exempt from taxation pursuant to the provisions
366363 of the Internal Revenue Code, 26 U.S.C., Section 501(c)(3) including
367364 materials, supplies and equi pment used in the construction and
368365 improvement of buildings and oth er structures owned by the
369366 institutions and operated for educational purposes.
370367 Any person, firm, agency or entity making purchases o n behalf of
371368 any institution, agency or subdivision in thi s state, shall certify
372369 in writing, on the copy of the invoice or sa les ticket provide
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399370 documentation as to the nature of the purchases, and violation of
400371 this paragraph shall be a misdemeanor as set fo rth in paragraph 10
401372 of this section;
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402400 12. Tuition and educ ational fees paid to private institutions
403401 of higher education and private elementary and secondary
404402 institutions of education accredited by the State Department of
405403 Education or registered by the Stat e Board of Education for purposes
406404 of participating in fede ral programs or accredited as defined by the
407405 Oklahoma State Regent s for Higher Education which are exempt from
408406 taxation pursuant to the provisions of the Internal Revenue Code, 26
409407 U.S.C., Section 501(c)(3);
410408 13. a. Sales of tangible personal property made b y:
411409 (1) a public school,
412410 (2) a private school offering instruction for grade
413411 levels kindergarten thr ough twelfth grade,
414412 (3) a public school district,
415413 (4) a public or private school board,
416414 (5) a public or private school student group or
417415 organization,
418416 (6) a parent-teacher association or organization
419417 other than as specified in subparagraph b of this
420418 paragraph, or
421419 (7) public or private school personnel for purposes
422420 of raising funds for the benefit of a pu blic or
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449421 private school, public school district, public or
450422 private school board or public or private school
451423 student group or organization, or
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452451 b. Sales of tangible personal property made by or to
453452 nonprofit parent-teacher associations or organizations
454453 exempt from taxation pursuant to the provisions of the
455454 Internal Revenue Code, 26 U.S.C., Section 501(c)(3),
456455 nonprofit local public or private school foundations
457456 which solicit money or property in the name of any
458457 public or private school or public school district.
459458 The exemption provided by this paragraph for sales made b y a
460459 public or private school shall be limited to those public or p rivate
461460 schools accredited by the State Department of Education or
462461 registered by the State Board of Education for purposes of
463462 participating in federal programs. Sale Sales of tangible personal
464463 property in this paragraph shall include sale sales of admission
465464 tickets and concessions at athl etic events;
466465 14. Sales of tangible personal property by:
467466 a. local 4-H clubs,
468467 b. county, regional or state 4-H councils,
469468 c. county, regional or state 4 -H committees,
470469 d. 4-H leader associations,
471470 e. county, regional or state 4-H foundations, and
472471 f. authorized 4-H camps and training centers.
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499472 The exemption provided by this paragraph shall be limited to
500473 sales for the purpose of raising funds for the benefit of such
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501501 organizations. Sale Sales of tangible personal property exempted by
502502 this paragraph shall include sale sales of admission tickets;
503503 15. The first Seventy -five Thousand Dollars ($75,000.00) each
504504 year from sale sales of tickets and concessions at athletic e vents
505505 by each organization exempt from taxation pursuant to the pr ovisions
506506 of the Internal Revenue Code, 26 U.S.C., Section 501(c)(4);
507507 16. Sales of tangible personal property or services to any
508508 person with whom the Oklahoma Tourism and Recreation Departme nt has
509509 entered into a public contract and which is necessary for c arrying
510510 out such contract to assi st the Department in the development and
511511 production of advertising, promotion, publicity and public relations
512512 programs;
513513 17. Sales of tangible personal prope rty or services to fire
514514 departments organized pursuant to Section 592 of Title 18 of the
515515 Oklahoma Statutes which items are to be used for the purposes of the
516516 fire department. Any person making purc hases on behalf of any such
517517 fire department shall certify, in writing, on the copy of the
518518 invoice or sales ticket provide documentation to be retained by the
519519 vendor that the purchases are made for and on behalf of such fire
520520 department and set out the name of such fire department. Any person
521521 who wrongfully or err oneously certifies that the purchases are for
522522 any such fire department or who otherwise violates th e provisions of
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549-this section shall be deemed guilty of a misdemeanor and , upon
523+this section shall be deemed guilty of a misdemeanor and upon
550524 conviction thereof, s hall be fined an amount equal to double the
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551552 amount of sales tax involved or incarcerated for not more than sixty
552553 (60) days, or both;
553554 18. Complimentary or fr ee tickets for admission to places of
554555 amusement, sports, entertainment, exhibition, display or othe r
555556 recreational events or activities which are issued throu gh a box
556557 office or other entity which is operated by a state institution of
557558 higher education with i nstitutional employees or by a municipality
558559 with municipal employees;
559560 19. The first Fifteen Thousa nd Dollars ($15,000.00) each year
560561 from sales of tangible p ersonal property by fire departments
561562 organized pursuant to Titles 11, 18, or 19 of the Oklahoma Sta tutes
562563 for the purposes of raising funds for the benefit of the fire
563564 department. Fire departments s elling tangible personal property for
564565 the purposes of rais ing funds shall be limited to no more than six
565566 (6) days each year to raise such funds in order to r eceive the
566567 exemption granted by this paragraph;
567568 20. Sales of tangible personal property or service s to any Boys
568569 & Girls Clubs of America affiliate in this s tate which is not
569570 affiliated with the Salvation A rmy and which is exempt from taxation
570571 pursuant to the provisions of the Internal Revenue Code, 26 U.S.C.,
571572 Section 501(c)(3);
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598573 21. Sales of tangible p ersonal property or services to any
599574 organization, which ta kes court-adjudicated juveniles for purposes
600575 of rehabilitation, and which is exempt from taxation p ursuant to the
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601603 provisions of the Internal Revenue Code, 26 U.S.C., Section
602604 501(c)(3), provided that at least fifty percent (50%) of the
603605 juveniles served by s uch organization are court adjudicated and the
604606 organization receives state funds in an amount less than ten percent
605607 (10%) of the annual budget of the organization;
606608 22. Sales of tangible personal pr operty or services to:
607609 a. any health center as defined in Section 254b of Title
608610 42 of the United States Cod e,
609611 b. any clinic receiving disbursements of state monies
610612 from the Indigent Health Care Revolving Fund pursuant
611613 to the provisions of Section 66 of Tit le 56 of the
612614 Oklahoma Statutes,
613615 c. any community-based health center which meets all of
614616 the following criteria:
615617 (1) provides primary care services at no cost to the
616618 recipient, and
617619 (2) is exempt from taxation pursuant to the
618620 provisions of Section 501(c)(3) of the Internal
619621 Revenue Code, 26 U.S.C., Section 501(c)(3) , and
620622 d. any community mental health center as de fined in
621623 Section 3-302 of Title 43A of the Oklahom a Statutes;
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648-23. Dues or fees, including free or complimentary dues or fees
624+23. Dues or fees including free or complimentary dues or fees
649625 which have a value equiv alent to the charge that could have
650-otherwise been made, to YMCAs, YWCAs or municipally-owned
651-municipally owned recreation centers for the use of facilities and
652-programs;
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653+otherwise been made, to YMCAs, YWCAs or municipally-owned recreation
654+centers for the use of facilities and programs;
653655 24. The first Fifteen Thousand Dollars ($15,000.00) each year
654656 from sales of tangible personal property or services to or by a
655657 cultural organization established to sponsor and promote
656658 educational, charitable an d cultural events for disadvantaged
657659 children, and which organization is exempt from taxation pursuant to
658660 the provisions of the Internal Revenue Code, 26 U.S.C., Section
659661 501(c)(3);
660662 25. Sales of tangible pers onal property or services to museums
661663 or other entities which have been accredited by the American
662664 Association Alliance of Museums. Any person making purchases on
663665 behalf of any such museum or other entity shall certify, in writing,
664666 on the copy of the invoi ce or sales ticket provide documentation to
665667 be retained by the ven dor that the purchases are made f or and on
666668 behalf of such museum or other entity and set out the name of such
667669 museum or other entity . Any person who wrongfully or erroneously
668670 certifies that the purchases are for any such museum or other entity
669671 or who otherwise violates the provisions of this paragraph shall be
670672 deemed guilty of a misdemeanor and, upon conviction thereof, shall
671673 be fined an amount equal to double the amount of sales tax involve d
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698674 or incarcerated for not more than sixty (60) days, or by both su ch
699675 fine and incarceration;
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700703 26. Sales of tickets for admission by any museum accredited by
701704 the American Association Alliance of Museums. In order to be
702705 eligible for the exemption provided b y this paragraph, an amount
703706 equivalent to the amount of the tax wh ich would otherwise be
704707 required to be collected pursuant to the provisions of Section 1350
705708 et seq. of this title shall be separately stated on the admission
706709 ticket and shall be collected and used for the sole purpose of
707710 servicing or aiding in the servicing of debt incurred by the museum
708711 to effect the construction, enlarging or renovation of any facility
709712 to be used for entertainment, ed ification or cultural cultivation to
710713 which entry is gained with a paid admission ticket;
711714 27. Sales of tangible personal pro perty or services occurring
712715 on or after June 1, 1995, to children ’s homes which are supported or
713716 sponsored by one or more churches, members of which serve as
714717 trustees of the home;
715718 28. Sales of tangible personal property or services to the
716719 organization known as the Disabled American Veter ans, Department of
717720 Oklahoma, Inc., and subordinate chapters thereof;
718721 29. Sales of tangible persona l property or services to youth
719722 camps which are supported or sponsored by one or more churches,
720723 members of which serve as tr ustees of the organization;
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747724 30. a. Until July 1, 2022, transfer of tangible personal
748725 property made pursuant to Section 3226 of Title 63 of
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749753 the Oklahoma Statutes by the University Hospitals
750754 Trust, and
751755 b. Effective July 1, 2022, transfer of tangible personal
752756 property or services to or by:
753757 (1) the University Hospitals Trust created pursuant
754758 to Section 3224 of Title 63 of the Oklahoma
755759 Statutes, or
756760 (2) nonprofit entities which are exempt from taxa tion
757761 pursuant to the provisions of the Internal
758762 Revenue Code of the United States, 26 U.S.C.,
759763 Section 501(c)(3), which have entered into a
760764 joint operating agreement with the University
761765 Hospitals Trust;
762766 31. Sales of tangible personal property or services t o a
763767 municipality, county or school district pursuant to a lease or
764768 lease-purchase agreement execute d between the vendor and a
765769 municipality, county or school district. A copy of the lease or
766770 lease-purchase agreement shall be retained by the vendor;
767771 32. Sales of tangible personal property or services to any
768772 spaceport user, as defined in the Oklahoma Space Industry
769773 Development Act;
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796774 33. The sale, use, storage, consumption or distribution in this
797775 state, whether by the importer, exporter or another person, of any
798776 satellite or any associated launch vehicle including component s of,
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799804 and parts and motors for, a ny such satellite or launch vehicle,
800805 imported or caused to be imported into this state for the purp ose of
801806 export by means of launching into space. This exem ption provided by
802807 this paragraph shall not be affected by:
803808 a. the destruction in whole or in part o f the satellite
804809 or launch vehicle,
805810 b. the failure of a launch to occur or be successful, or
806811 c. the absence of any transfer or title to, or possession
807812 of, the satellite or launch vehicle after launch;
808813 34. The sale, lease, u se, storage, consumption or distr ibution
809814 in this state of any space facility, space propulsion system or
810815 space vehicle, satellite or station of any kind possessing space
811816 flight capacity incl uding components thereof;
812817 35. The sale, lease, use, storage, cons umption or distribution
813818 in this state of tangible personal property, placed on or used
814819 aboard any space facility, space propulsion s ystem or space vehicle,
815820 satellite, or station possessing s pace flight capacity, which is
816821 launched into space, irrespective o f whether such tangible property
817822 is returned to this state for subsequent use, storage, or
818823 consumption in any manner;
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845824 36. The sale, lease, use, storage, consumption or distribution
846825 in this state of tangible personal property meeting the definition
847826 of “section 38 property” as defined in Sections 48(a)(1)(A) and
848827 (B)(i) of the Internal Revenue Code of 1986, that is an integral
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849855 part of and used primarily in support of space flight; however,
850856 section 38 property used in support of space flight shall not
851857 include general office equipment, any boa t, mobile home, motor
852858 vehicle or other vehicle of a class or type required to be
853859 registered, licensed, titled or documented in this state or by the
854860 United States government, or any other property not specifically
855861 suited to supporting space activity. The t erm “in support of space
856862 flight”, for purposes of this paragraph, means the altering,
857863 monitoring, controlling, regulating, adjusting, servicing or
858864 repairing of any space facility, space propulsion systems or space
859865 vehicle, satellite or station possessing s pace flight capacity
860866 including the components thereof;
861867 37. The purchase or lease of machinery and equipment for use at
862868 a fixed location in this state, which is used exclusively in the
863869 manufacturing, processing, compounding or producing of any space
864870 facility, space propulsion system or space vehicle, satellite or
865871 station of any kind possessing space fli ght capacity. Provided, the
866872 exemption provided for in thi s paragraph shall not be allowed unless
867873 the purchaser or lessee si gns an affidavit stating that the item or
868874 items to be exempted are for the exclusive use designated herein.
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895875 Any person furnishing a false affidavit to the vendor for the
896876 purpose of evading payment of any tax imposed by Section 1354 of
897877 this title shall be subject to the penalties provided by law. As
898878 used in this paragraph, “machinery and equipment ” means “section 38
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899906 property” as defined in Sections 48(a)(1)(A) and (B)(i) of the
900907 Internal Revenue Code of 1986, which is used as an integral part of
901908 the manufacturing, processing, compounding o r producing of items of
902909 tangible personal property. Such term includes parts and
903910 accessories only to the extent that the exemption thereof is
904911 consistent with the provisions of this paragraph;
905912 38. The amount of a surcharge or any other amount which is
906913 separately stated on an admission ticket which is imposed, collected
907914 and used for the sole purpose of constructing, remodeling or
908915 enlarging facilities of a publ ic trust having a municipality or
909916 county as its sole beneficiary;
910917 39. Sales of tangible personal p roperty or services which are
911918 directly used in or for the benefit of a state park in this state,
912919 which are made to an organization which is exempt from taxat ion
913920 pursuant to the provisions of the Internal Revenue Code, 26 U. S.C.,
914921 Section 501(c)(3) and which is organized primarily for the purpose
915922 of supporting one or more state parks located in this state ;
916923 40. The sale, lease or use of parking privileges by an
917924 institution of The Oklahoma State System of Higher Education;
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944925 41. Sales of tangible personal prope rty or services for use on
945926 campus or school construction projects for the benefit of
946927 institutions of The Oklahoma State System of Higher Education,
947928 private institutions of higher education accredited by the Oklahoma
948929 State Regents for Higher Education or an y public school or school
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949957 district when such projects are financed by or through the use of
950958 nonprofit entities which are exempt from taxation pursuant to the
951959 provisions of the Internal Revenue Code, 26 U.S.C., Section
952960 501(c)(3);
953961 42. Sales of tangible pers onal property or services by an
954962 organization which is exempt from taxation pursuant to the
955963 provisions of the Internal Revenue Code, 26 U.S.C., Section
956964 501(c)(3), in the course of conducting a national championship
957965 sports event, but only if all or a portion of the payment in
958966 exchange therefor would qualify as the receipt of a qualified
959967 sponsorship payment described in Internal Revenue Code, 26 U.S.C.,
960968 Section 513(i). Sales exempted pursuant to this paragraph shall be
961969 exempt from all Oklahoma sales, use, exc ise and gross receipts
962970 taxes;
963971 43. Sales of tangible personal property or services to or by an
964972 organization which:
965973 a. is exempt from taxation pursuant to the provisions of
966974 the Internal Revenue Code, 26 U.S.C., Section
967975 501(c)(3),
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994976 b. is affiliated with a com prehensive university within
995977 The Oklahoma State System of Higher Education, and
996978 c. has been organized primarily for the purpose of
997979 providing education and te acher training and
998980 conducting events relating to robotics;
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9991008 44. The first Fifteen Thousand Dollars ($15,000.00) each year
10001009 from sales of tangible personal property to or by youth athletic
10011010 teams which are part of an athletic organization exempt from
10021011 taxation pursuant to the provisions of the Internal Revenue Code, 26
10031012 U.S.C., Section 501(c)(4), for the pur poses of raising funds for the
10041013 benefit of the team;
10051014 45. Sales of tickets for admission to a colleg iate athletic
10061015 event that is held in a facility owned or op erated by a municipality
10071016 or a public trust of which the municipali ty is the sole beneficiary
10081017 and that actually determines or is part of a tournament or
10091018 tournament process for determining a conferenc e tournament
10101019 championship, a conference championship, or a national championship;
10111020 46. Sales of tangible personal property o r services to or by an
10121021 organization which is exempt from taxation pursuant to the
10131022 provisions of the Internal Revenue Code, 26 U.S.C. , Section
10141023 501(c)(3) and is operating the Oklahoma City Nat ional Memorial and
10151024 Museum, an affiliate of the National Park Syste m;
10161025 47. Sales of tangible persona l property or services to
10171026 organizations which are exempt from federal taxation pursuant to the
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10441027 provisions of Section 501(c)(3) of the Internal Revenue Code, 26
10451028 U.S.C., Section 501(c)(3), the memberships of which are limited to
10461029 honorably discharged veterans, and which furnish financial support
10471030 to area veterans’ organizations to be used for the purpose of
10481031 constructing a memorial or museum;
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10491059 48. Sales of tangible personal property or services on or after
10501060 January 1, 2003, to an organization which is exempt from taxation
10511061 pursuant to the provisions of the Internal Revenue Code, 26 U.S.C.,
10521062 Section 501(c)(3) tha t is expending monies received from a private
10531063 foundation grant in conjunction with expenditures of local sales tax
10541064 revenue to construct a local public library;
10551065 49. Sales of tangible personal property or services to a state
10561066 that borders this state or any p olitical subdivision of that state,
10571067 but only to the extent that the other state or political subdivision
10581068 exempts or does not impose a tax on similar sales of items to this
10591069 state or a political subdivision of this state;
10601070 50. Effective July 1, 2005, sales o f tangible personal property
10611071 or services to the Career Tec hnology Student Organizations under the
10621072 direction and supervision of the Oklahoma Department of Car eer and
10631073 Technology Education;
10641074 51. Sales of tangible personal property to a public trust
10651075 having either a single city, town or county or multiple cities,
10661076 towns or counties or combination thereof as beneficiary or
10671077 beneficiaries or a nonprofit organization wh ich is exempt from
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10941078 taxation pursuant to the provisions of the Internal Revenue Code, 26
10951079 U.S.C., Section 501(c)(3) for the purpose of constructing
10961080 improvements to or expanding a hospital or nursing home owned and
10971081 operated by any such public trust or nonprof it entity prior to July
10981082 1, 2008, in counties with a population of less than one hundred
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10991110 thousand (100,000) persons, according to the most recent Federal
11001111 Decennial Census. As used in this paragraph, “constructing
11011112 improvements to or expanding” shall not mean any expense for routine
11021113 maintenance or general repairs and shall require a project cost of
11031114 at least One Hundred Thousand Dollars ($100,000.00). For purpos es
11041115 of this paragraph, sales made to a contractor or subcontractor that
11051116 enters into a contractual re lationship with a public trust or
11061117 nonprofit entity as described by this paragraph shall be consider ed
11071118 sales made to the public trust or nonprofit entity. Th e exemption
11081119 authorized by this paragraph shall be administered in the form of a
11091120 refund from the sales tax revenues apportioned pursuant to Section
11101121 1353 of this title and the vendor shall be required to collect the
11111122 sales tax otherwise applicable to the tran saction. The purchaser
11121123 may apply for a refund of the sales tax pa id in the manner
11131124 prescribed by this paragraph. Within thirty (30) days after the end
11141125 of each fiscal year, any purchaser that is ent itled to make
11151126 application for a refund based upon the exem pt treatment authorized
11161127 by this paragraph may file an application for refund of the sales
11171128 taxes paid during such preceding fiscal year. The Oklahoma Tax
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11441129 Commission shall prescribe a form for purpos es of making the
11451130 application for refund. The Tax Commissi on shall determine whether
11461131 or not the total amount of sales tax ex emptions claimed by all
11471132 purchasers is equal to or less than Six Hundred Fifty Thousand
11481133 Dollars ($650,000.00). If such claims are le ss than or equal to
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11491161 that amount, the Tax Commission shall make refunds to the purchasers
11501162 in the full amount of the documente d and verified sales tax amounts.
11511163 If such claims by all purchasers are in excess of Six Hundred Fifty
11521164 Thousand Dollars ($650,000.00 ), the Tax Commission shall determine
11531165 the amount of each p urchaser’s claim, the total amount of all claims
11541166 by all purchasers, and the percentage each purchas er’s claim amount
11551167 bears to the total. The resulting percentage determined for each
11561168 purchaser shall be multiplied by Six Hundred Fifty Thousand Dollars
11571169 ($650,000.00) to determine the amount of refundable sales tax to be
11581170 paid to each purchaser. The pro rat a refund amount shall be the
11591171 only method to recover sales taxes paid during the preceding fiscal
11601172 year and no balance of any sales taxes paid on a pro rata ba sis
11611173 shall be the subject of any subsequent refund claim pursuant t o this
11621174 paragraph;
11631175 52. Effective July 1, 2006, sales of tangible personal property
11641176 or services to any organization which assists, tr ains, educates, and
11651177 provides housing for physically and me ntally handicapped persons and
11661178 which is exempt from taxation pursu ant to the provisions of the
11671179 Internal Revenue Code, 26 U.S.C., Section 501(c)(3) and that
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11941180 receives at least eighty -five percent (85%) of its annual budget
11951181 from state or federal funds. In or der to receive the benefit of the
11961182 exemption authorized by this par agraph, the taxpayer shall be
11971183 required to make payment of the applicable sales tax at the time of
11981184 sale to the vendor in the manner o therwise required by law.
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11991212 Notwithstanding any other provi sion of the Oklahoma Uniform Tax
12001213 Procedure Code to the contrary, t he taxpayer shall be authorized t o
12011214 file a claim for refund of sales taxes paid that qualify for the
12021215 exemption authorized by this par agraph for a period of one (1) year
12031216 after the date of the sale transaction. The taxpayer shall be
12041217 required to provide docum entation as may be prescribed by the
12051218 Oklahoma Tax Commission in support of the refund claim. The total
12061219 amount of sales tax qualifyi ng for exempt treatment pursuant to this
12071220 paragraph shall not exceed One Hundred Seventy-five Thousand Dollars
12081221 ($175,000.00) each fiscal year. Claims for ref und shall be
12091222 processed in the order in which such claims are received by the
12101223 Oklahoma Tax Commissio n. If a claim otherwise timely filed exceeds
12111224 the total amount of refunds payable for a fiscal year, such claim
12121225 shall be barred;
12131226 53. The first Two Thousand Dollars ($2,000.00) each year of
12141227 sales of tangible personal property or services to, by, or for the
12151228 benefit of a qualified neighborhood watch organization th at is
12161229 endorsed or supported by or working directly with a law enfo rcement
12171230 agency with jurisdiction in the area in which the neighborhood watch
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12441231 organization is located. As used in this paragraph, “qualified
12451232 neighborhood watch organization ” means an organization that is a
12461233 not-for-profit corporation under the laws of the State of Oklahoma
12471234 this state that was created to help prevent criminal activity in an
12481235 area through community involvement and interact ion with local law
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12491263 enforcement and which is one of the fir st two thousand organizations
12501264 which makes application to the Oklah oma Tax Commission for the
12511265 exemption after March 29, 2006;
12521266 54. Sales of tangible personal property to a nonprofit
12531267 organization, exempt from taxation pursuant to the provisions of the
12541268 Internal Revenue Code, 26 U.S.C., Section 501(c)(3), organized
12551269 primarily for the purpose of providing ser vices to homeless persons
12561270 during the day and located in a metropolitan area with a population
12571271 in excess of five hundred thousand (500,000) persons according to
12581272 the latest Federal Decennial Census. The exemption authorized by
12591273 this paragraph shall be applic able to sales of tangible personal
12601274 property to a qualified entity occurring on or after January 1,
12611275 2005;
12621276 55. Sales of tangible personal property or services to or by an
12631277 organization which is exempt from taxation pursuant t o the
12641278 provisions of the Internal Revenue Code, 26 U.S.C., Section
12651279 501(c)(3) for events the principal purpose of which is to provide
12661280 funding for the preservation of wetlands and habitat for w ild ducks;
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12931281 56. Sales of tangible personal property or services to or by an
12941282 organization which is e xempt from taxation pursuant to the
12951283 provisions of the Internal Revenue Code, 26 U.S.C., Section
12961284 501(c)(3) for events the principal purpose of which is to pro vide
12971285 funding for the preservation and conservation of wild turkeys ;
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12981313 57. Sales of tangible personal property or services to an
12991314 organization which:
13001315 a. is exempt from taxation pursuant to the provisio ns of
13011316 the Internal Revenue Code, 26 U.S.C., Section
13021317 501(c)(3), and
13031318 b. is part of a network of community -based, autonomous
13041319 member organizations that meets the following
13051320 criteria:
13061321 (1) serves people with workplace disadvantages and
13071322 disabilities by providing j ob training and
13081323 employment services, as well as job placem ent
13091324 opportunities and post-employment support,
13101325 (2) has locations in the United States and at least
13111326 twenty other countries,
13121327 (3) collects donated clothing and household goods to
13131328 sell in retail stores and provides contract labor
13141329 services to business and gover nment, and
13151330 (4) provides documentation to the Oklahoma Tax
13161331 Commission that over seventy-five percent (75%)
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13431332 of its revenues are channeled into employment,
13441333 job training and placement programs and other
13451334 critical community services;
13461335 58. Sales of tickets made o n or after September 21, 2005, and
13471336 complimentary or free tickets f or admission issued on or after
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13481364 September 21, 2005, which have a value equivalent to the charge that
13491365 would have otherwise been made, for admission to a professional
13501366 athletic event in which a team in the National Basketball
13511367 Association is a participant, whi ch is held in a facility owned or
13521368 operated by a municipality, a county or a public trust of which a
13531369 municipality or a county is the sole beneficiary, and sales of
13541370 tickets made on or after Ju ly 1, 2007, and complimentary or free
13551371 tickets for admission issued on or after July 1, 2007, which have a
13561372 value equivalent to the charge that would have otherwise been made,
13571373 for admission to a profe ssional athletic event in which a team in
13581374 the National Hockey League is a participant, which is held in a
13591375 facility owned or operated by a municipality, a cou nty or a public
13601376 trust of which a municipality or a county is the sole beneficiary;
13611377 59. Sales of tickets for admission and complimentary or free
13621378 tickets for admission which have a value equivalent to the charge
13631379 that would have otherwise been made to a professional sporting event
13641380 involving ice hockey, baseball, basketball, football or arena
13651381 football, or soccer. As used in this paragraph, “professional
13661382 sporting event” means an organized athletic competition between
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13931383 teams that are members of an organized leag ue or association with
13941384 centralized management, other than a national league or national
13951385 association, that imposes requirements for participation in the
13961386 league upon the teams, the individual athletes or both, and which
13971387 uses a salary structure to compensate the athletes;
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13981415 60. Sales of tickets for admission to an annual event sponsored
13991416 by an educational an d charitable organization of women which is
14001417 exempt from taxation pursuant to the provisions of the Internal
14011418 Revenue Code, 26 U.S.C., Section 501(c)(3) and ha s as its mission
14021419 promoting volunteerism, developing the potential of women and
14031420 improving the commun ity through the effective action and leadership
14041421 of trained volunteers;
14051422 61. Sales of tangible personal property or services to an
14061423 organization, which is exem pt from taxation pursuant to the
14071424 provisions of the Internal Revenue Code, 26 U.S.C., Section
14081425 501(c)(3), and which is itself a member of an organization which is
14091426 exempt from taxation pursuant to the provisions of the Interna l
14101427 Revenue Code, 26 U.S.C., Sectio n 501(c)(3), if the membership
14111428 organization is primarily engaged in advancing the purposes of its
14121429 member organizations through fundraising, public awareness or other
14131430 efforts for the benefit of its member organizations, and if the
14141431 member organization is primarily engaged either in providing
14151432 educational services and programs concerning health -related diseases
14161433 and conditions to individuals suffering from such hea lth-related
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14431434 diseases and conditions or their caregivers and family members or
14441435 support to such indiv iduals, or in health-related research as to
14451436 such diseases and conditions, or both. In order to qua lify for the
14461437 exemption authorized by this paragraph, the m ember nonprofit
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14471465 organization shall be required to provide proof to the Oklahoma Tax
14481466 Commission of its membership status in the membership organization;
14491467 62. Sales of tangible personal property or se rvices to or by an
14501468 organization which is part of a nationa l volunteer women’s service
14511469 organization dedicated to promoting pa triotism, preserving American
14521470 history and securing better education for children and which has at
14531471 least 168,000 members in 3,000 cha pters across the United States;
14541472 63. Sales of tangible per sonal property or services to or by a
14551473 YWCA or YMCA organization wh ich is part of a national nonprof it
14561474 community service organization working to meet the health and social
14571475 service needs of its member s across the United States;
14581476 64. Sales of tangible persona l property or services to or by a
14591477 veteran’s organization which is exempt from taxation pursuant to the
14601478 provisions of the Internal Revenue Code, 26 U.S.C., Section
14611479 501(c)(19) and which is known as th e Veterans of Foreign Wars of the
14621480 United States, Oklahoma Chapters Department of Oklahoma;
14631481 65. Sales of boxes of food by a church or by an organization,
14641482 which is exempt from taxation pursuant to the provisions of the
14651483 Internal Revenue Code, 26 U.S.C., Sect ion 501(c)(3). To qualify
14661484 under the provisions of this pa ragraph, the organization must be
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14931485 organized for the primary purpos e of feeding needy individuals or to
14941486 encourage volunteer service by requiring such service in order to
14951487 purchase food. These boxes s hall only contain edible staple food
14961488 items;
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14971516 66. Sales of tangible personal property or services to any
14981517 person with whom a c hurch has duly entered into a con struction
14991518 contract, necessary for carrying out such contract or to any
15001519 subcontractor to such a cons truction contract;
15011520 67. Sales of tangible personal propert y or services used
15021521 exclusively for charitable or educational purpo ses, to or by an
15031522 organization which:
15041523 a. is exempt from taxation pursuant to the provisions of
15051524 the Internal Revenue Code, 26 U.S.C., Section
15061525 501(c)(3),
15071526 b. has filed a Not-for-Profit Certificate of
15081527 Incorporation in this state, and
15091528 c. is organized for the pur pose of:
15101529 (1) providing training a nd education to
15111530 developmentally disabled individuals,
15121531 (2) educating the community about the rights,
15131532 abilities and strengths of developmentally
15141533 disabled individuals, and
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15411534 (3) promoting unity among developmentally disabled
15421535 individuals in their community and g eographic
15431536 area;
15441537 68. Sales of tangible personal property or services to any
15451538 organization which is a shelter for abused, neglected, or abandoned
15461539 children and which is exempt from taxation pursuant to the
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15471567 provisions of the In ternal Revenue Code, 26 U.S.C., S ection
15481568 501(c)(3); provided, until July 1, 2008, such exemption shall apply
15491569 only to eligible shelter s for children from birth to age twelve (12)
15501570 and after July 1, 2008, such exemption shall apply to eligible
15511571 shelters for children from birth to age eighteen (18);
15521572 69. Sales of tangible personal property or services to a child
15531573 care center which is licensed pursuant to the Oklahoma Child Care
15541574 Facilities Licensing Act and which:
15551575 a. possesses a 3-star rating from the Department of Human
15561576 Services Reaching for the Stars Program or a national
15571577 accreditation, and
15581578 b. allows on-site universal prekindergarten educatio n to
15591579 be provided to four-year-old children through a
15601580 contractual agreement with any public school or school
15611581 district.
15621582 For the purposes of this paragraph, sal es made to any person,
15631583 firm, agency or entity that has entered previously into a
15641584 contractual relationship with a child care center for construction
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15911585 and improvement of buildings and other structures owned by the child
15921586 care center and operated for educationa l purposes shall be
15931587 considered sales made to a child care center. Any such person,
15941588 firm, agency or entity making purchases on behalf of a child care
15951589 center shall certify, in writing, on the copy of the invoice or
15961590 sales ticket provide documentatio n as to the nature of the purchase.
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15971618 Any such person, or person acting on behalf of a firm, agency or
15981619 entity making purchases on behalf of a child care center in
15991620 violation of this paragraph shall be guilty of a misdemeanor and
16001621 upon conviction thereof shall be fined an amount equal to double the
16011622 amount of sales tax involved or incarcerated for not more than sixty
16021623 (60) days or both;
16031624 70. a. Sales of tangible personal prop erty to a service
16041625 organization of mothers who have children who ar e
16051626 serving or who have served in t he military, which
16061627 service organization is exempt from taxation pursuant
16071628 to the provisions of the I nternal Revenue Code, 26
16081629 U.S.C., Section 501(c)(19) and wh ich is known as the
16091630 Blue Star Mothers of America, Inc. The exempt ion
16101631 provided by this paragraph sh all only apply to the
16111632 purchase of tangible personal property actually sent
16121633 to United States militar y personnel overseas who are
16131634 serving in a combat zone and not to any other tangible
16141635 personal property purchased by the organ ization.
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16411636 Provided, this exemptio n shall not apply to any sales
16421637 tax levied by a city, town, county, or any other
16431638 jurisdiction in this state.
16441639 b. The exemption authorized by this paragraph sha ll be
16451640 administered in the form of a refund from the sales
16461641 tax revenues apportioned pursuant to Sect ion 1353 of
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16471669 this title, and the vendor shall be required to
16481670 collect the sales tax otherwise applica ble to the
16491671 transaction. The purchaser may apply for a ref und of
16501672 the state sales tax paid in the manner prescribed by
16511673 this paragraph. Within sixty (60) days after the end
16521674 of each calendar quarter, any purchaser that is
16531675 entitled to make application for a r efund based upon
16541676 the exempt treatment authorized by this p aragraph may
16551677 file an application for refund of the state sales
16561678 taxes paid during such preceding cal endar quarter.
16571679 The Tax Commission shall prescribe a form for purposes
16581680 of making the application fo r refund.
16591681 c. A purchaser who applies for a refund pursuant to this
16601682 paragraph shall certify that the items were actually
16611683 sent to military personnel overseas i n a combat zone.
16621684 Any purchaser that applies for a refund for the
16631685 purchase of items that are not au thorized for
16641686 exemption under this paragraph shall be subje ct to a
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16911687 penalty in the amount of Five Hundred Dollars
16921688 ($500.00);
16931689 71. Sales of food and snack items to or by an organization
16941690 which is exempt from taxation pursuant to the provisions of the
16951691 Internal Revenue Code, 26 U.S.C., Section 501(c)(3), whose primary
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16961719 and principal purpose is providing funding for scholarships in the
16971720 medical field;
16981721 72. Sales of tangible personal property or services for use
16991722 solely on construction projects for organizations which are exempt
17001723 from taxation pursuant to the provisions of th e Internal Revenue
17011724 Code, 26 U.S.C., Section 501(c)(3) and whose pu rpose is providing
17021725 end-of-life care and access to hospice services to low -income
17031726 individuals who live in a facility owned by the org anization. The
17041727 exemption provided by this paragraph appli es to sales to the
17051728 organization as well as to sales to any person with whom the
17061729 organization has duly entered into a construction contract,
17071730 necessary for carrying out such contract or to any subcont ractor to
17081731 such a construction contract. Any person making purchases on behalf
17091732 of such organization shall certify, in writing, on the copy of the
17101733 invoice or sales ticket provide documentation to be retained by the
17111734 vendor that the purchases are made for and on behalf of such
17121735 organization and set out the name of su ch organization. Any person
17131736 who wrongfully or erroneously certifi es that purchases are for any
17141737 of the above-named organizations or who otherwise violates this
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17411738 section shall be guilty of a misdemean or and upon conviction thereof
17421739 shall be fined an amount eq ual to double the amount of sales tax
17431740 involved or incarcerated for not more than sixty (60) days or both;
17441741 73. Sales of tickets for admission to events held by
17451742 organizations exempt from taxation pur suant to the provisions of the
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17461770 Internal Revenue Code, 26 U .S.C., Section 501(c)(3) that are
17471771 organized for the purpose of sup porting general hospitals license d
17481772 by the State Department of Health;
17491773 74. Sales of tangible personal property or services:
17501774 a. to a foundation which is exempt from taxation pursuant
17511775 to the provisions of the Internal Revenue Code, 26
17521776 U.S.C., Section 501(c)( 3) and which raises tax-
17531777 deductible contributions in support of a wide range of
17541778 firearms-related public interest activities of the
17551779 National Rifle Association of America and other
17561780 organizations that defend and foster Second Amendment
17571781 rights, and
17581782 b. to or by a grassroots fundraising program for sales
17591783 related to events to raise funds for a foundation
17601784 meeting the qualifications of subparagr aph a of this
17611785 paragraph;
17621786 75. Sales by an organization or entity which is exempt from
17631787 taxation pursuant to the provisions of the Internal Revenue Code, 26
17641788 U.S.C., Section 501(c)(3) which are related to a fundraising event
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17911789 sponsored by the organization or e ntity when the event does not
17921790 exceed any five (5) consecut ive days and when the sales are not in
17931791 the organization’s or the entity’s regular course of busines s.
17941792 Provided, the exemption provided in this paragraph shall be limited
17951793 to tickets sold for admitta nce to the fundraising event and items
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17961821 which were donated to the organization or entity for sale at the
17971822 event;
17981823 76. Effective November 1, 2017, sales of tang ible personal
17991824 property or services to an organization which is exempt from
18001825 taxation pursuant to the provisions of the Internal Revenue Code, 26
18011826 U.S.C., Section 501(c)(3) and operates as a collaborative model
18021827 which connects community agencies in one locatio n to serve
18031828 individuals and families affected by violence and where victims have
18041829 access to services and advocacy at no cost to the victim;
18051830 77. Effective July 1, 2018, sales of tangible personal property
18061831 or services to or by an association which is exempt f rom taxation
18071832 pursuant to the provisions of the Internal Revenue Code, 26 U.S.C.,
18081833 Section 501(c)(19) and which is known as the National Guard
18091834 Association of Oklahoma;
18101835 78. Effective July 1, 2018, sales of tangible personal p roperty
18111836 or services to or by an a ssociation which is exempt from taxation
18121837 pursuant to the provisions of the Internal Revenue Code, 2 6 U.S.C.,
18131838 Section 501(c)(4) and which is known as the Mari ne Corps League
18141839 Department of Oklahoma;
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18411840 79. Sales of tangible per sonal property or services to the
18421841 American Legion, whether the purchase is made by the entity
18431842 chartered by the United States Congres s or is an entity organized
18441843 under the laws of this or anot her state pursuant to the authority of
18451844 the national American Legio n organization;
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18461872 80. Sales of tangible personal property or services to or by an
18471873 organization which is:
18481874 a. exempt from taxation purs uant to the provisions of the
18491875 Internal Revenue Code, 26 U. S.C., Section 501(c)(3),
18501876 b. verified with a letter from the MIT Fab Foundation as
18511877 an official member of the Fab Lab Network in
18521878 compliance with the Fab Charter, and
18531879 c. able to provide documentation t hat its primary and
18541880 principal purpose is to provide commun ity access to
18551881 advanced 21st century manufacturing and digital
18561882 fabrication tools for science, techno logy,
18571883 engineering, art and math (STEAM) learning skills,
18581884 developing inventions, creating and sustai ning
18591885 businesses and producing personalized products;
18601886 81. Effective November 1, 2021, sales of tangible personal
18611887 property or services used solely for constru ction and remodeling
18621888 projects to an organization which is exempt from taxation pursuant
18631889 to the provisions of the Internal Revenue Code, 26 U.S.C., Section
18641890 501(c)(3), and which meets the following requirements:
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18911891 a. its primary purpose is to construct or remo del and
18921892 sell affordable housing and provide homeownership
18931893 education to residents of Oklahoma that h ave an income
18941894 that is below one hundred percent (100%) of the Family
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18951922 Median Income guidelines as defined by the U.S.
18961923 Department of Housing and Urban Developm ent,
18971924 b. it conducts its activities in a manner that serves
18981925 public or charitable purposes, rather th an commercial
18991926 purposes,
19001927 c. it receives funding and revenue and charges fees in a
19011928 manner that does not incentivize it or its employees
19021929 to act other than in th e best interests of its
19031930 clients, and
19041931 d. it compensates its employees in a manner that does not
19051932 incentivize employees to act other than in the best
19061933 interests of its clients;
19071934 82. Effective November 1, 2021, sales of tangible personal
19081935 property or services to a nonprofit entity, organized pursuant to
19091936 Oklahoma law before January 1, 2022, exempt from federal income
19101937 taxation pursuant to Section 501(c) of the Interna l Revenue Code of
19111938 1986, as amended, the principal functions of whi ch are to provide
19121939 assistance to natural persons following a disaster, with program
19131940 emphasis on repair or restoration to single -family residential
19141941 dwellings or the construction of a replaceme nt single-family
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19411942 residential dwelling. As used in this paragraph, “disaster” means
19421943 damage to property with or without accompanying injury to persons
19431944 from heavy rain, high winds, tornadic winds, dro ught, wildfire,
19441945 snow, ice, geologic disturbances, explosio ns, chemical accidents or
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19451973 spills and other events causing damage t o property on a large scale.
19461974 For purposes of this paragraph, an entity that expended at least
19471975 seventy-five percent (75%) of its fun ds on the restoration to
19481976 single-family housing following a disaster including related general
19491977 and administrative expenses, s hall be eligible for the exemptio n
19501978 authorized by this paragraph;
19511979 83. Effective November 1, 2021, through December 31, 2024,
19521980 sales of tangible personal property or services to a museum that:
19531981 a. operates as a part of an organization which is exempt
19541982 from taxation pursuant to the provisions of the
19551983 Internal Revenue Code, 26 U.S.C., Section 501(c)(3),
19561984 b. is not accredited by the American Al liance of Museums,
19571985 and
19581986 c. operates on an annual budget of less than One Million
19591987 Dollars ($1,000,000.00);
19601988 84. Until July 1, 2022, sales of tangible personal property or
19611989 services for use in a clinical practice or medical facility operated
19621990 by an organization which is exempt from taxation pursuant to the
19631991 provisions of the Internal Revenue Code of the United States, 26
19641992 U.S.C., Section 501(c)(3), and which has ente red into a joint
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19911993 operating agreement with the University Hospitals Trust created
19921994 pursuant to Section 3224 of Title 63 of the Oklahoma Statutes. The
19931995 exemption provided by this paragraph shall be limited to the
19941996 purchase of tangible personal property and ser vices for use in
1995-clinical practices or medical facilities acquired or leased by the
1996-organization from the University Hospitals Authority, University
1997-Hospitals Trust, or the University of Oklahoma on or aft er June 1,
1998-2021; and
1999-85. Sales of tangible persona l property or services to a
2000-nonprofit entity, organized pursuant to Oklahoma law before January
2001-1, 2019, exempt from federal income taxation pursuant to Sect ion
2002-501(c) of the Internal Revenue Code of 1986, as amended, the
2003-principal functions of which are t o provide assistance to natural
2004-persons following a disaster, with program emphasis on repair or
2005-restoration to single-family residential dwellings or the
2006-construction of a replacement single -family residential dwelling.
2007-For purposes of this paragraph, an entity operated exclusively for
2008-charitable and educational purposes through the coordination of
2009-volunteers for the disaster recovery of homes (as derived fr om Part
2010-III, Statement of Program Services, of I nternal Revenue Service Form
2011-990) and offers its se rvices free of charge to disaster survivors
2012-statewide who are low income with no or limited means o f recovery on
2013-their own for the restoration to single -family housing following a
2014-disaster, including related general and administrative expenses,
2015-
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2041-shall be eligible for the exemption authorized by this paragraph.
2042-The exemption provided by this paragraph sha ll only be applicable to
2043-sales made on or after the effective date of this act. As used in
2044-this paragraph, “disaster” means damage to property with or witho ut
2045-accompanying injury to persons from heavy rain, high winds, tornadic
2046-winds, drought, wildfire, s now, ice, geologic disturbances,
2047-explosions, chemical acci dents or spills and other events causing
2048-damage to property on a large scale.
2049-SECTION 2. This act shall become effective November 1, 2024. "
2050-Passed the House of Representatives the 25th day of April, 2024.
2051-
2052-
2053-
2054-
2055-
2056-Presiding Officer of the House of
2057- Representatives
2058-
2059-
2060-Passed the Senate the ____ day of __________, 2024.
2061-
2062-
2063-
2064-
2065-
2066-Presiding Officer of the Senate
2067-
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2094-ENGROSSED SENATE
2095-BILL NO. 1502 By: Rader and Rogers of the
2096-Senate
2097-
2098- and
2099-
2100- Fetgatter of the House
2101-
2102-
2103-
2104-An Act relating to sales tax; amending 68 O.S. 2021,
2105-Section 1356, as last amended by Section 1, Chapter
2106-394, O.S.L. 2022 (68 O.S. Supp. 2023, Section 13 56),
2107-which relates to sales tax exemption; providing
2108-exemption to entities in connection with the
2109-performance of a contract with an exempt entity for
2110-construction or expansion of a buildin g or facility;
2111-updating statutory language; and providing an
2112-effective date.
2113-
2114-
2115-
2116-BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
2117-SECTION 3. AMENDATORY 68 O.S. 2021, Section 1356, as
2118-last amended by Section 1, Chapter 394, O.S .L. 2022 (68 O.S. Supp.
2119-2023, Section 1356), is amended to read as f ollows:
2120-Section 1356. Exemptions - Governmental and nonprofit entities.
2121-There are hereby specifically exempted from the tax levied by
2122-Section 1350 et seq. of this title:
2123-A. Sales made to a contractor or subcontractor that has entered
2124-into a contractual r elationship with an entity exempted pursuant to
2125-subsection B of this section for construction or expansion of a
2126-building or facility shall be considered sales made to the exempt
2127-entity;
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2154-B. 1. Sale Sales of tangible personal property or services to
2155-the United States government or to the State of Oklahoma, any
2156-political subdivision of this state or any agency of a political
2157-subdivision of this state ; provided, all sales to contractors in
2158-connection with the performance of any contract with the United
2159-States government, State of Oklahoma or any of its political
2160-subdivisions shall not be exempted from the tax levied by Section
2161-1350 et seq. of this title, except as hereinafter provided;
2162-2. Sales of property to agents appointed by or under contract
2163-with agencies or instrumentalities of the United States government
2164-if ownership and possession of such property transfers immediately
2165-to the United States government;
2166-3. Sales of property to agents a ppointed by or under contract
2167-with a political subdivision of this s tate if the sale of such
2168-property is associated with the development of a qualified federal
2169-facility, as provided in the Oklahoma Federal Facilities Development
2170-Act, and if ownership and p ossession of such property transfers
2171-immediately to the political su bdivision or the state;
2172-4. Sales made directly by county, district or state fair
2173-authorities of this state, upon the premises of the fair authority,
2174-for the sole benefit of the fair autho rity or sales of admission
2175-tickets to such fairs or fair events at a ny location in the state
2176-authorized by county, district or state fair authorities; provided,
2177-the exemption provided by this paragraph for admission tickets to
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2204-fair events shall apply only to any portion of the admission price
2205-that is retained by or distrib uted to the fair authority. As used
2206-in this paragraph, “fair event” shall be limited to an event held on
2207-the premises of the fair authority in conjunction with and during
2208-the time period of a county, district or state fair;
2209-5. Sale Sales of food in cafeterias or lunchrooms of elementary
2210-schools, high schools, colleges or universities which are operated
2211-primarily for teachers and pupils and are not operated primarily for
2212-the public or for profit;
2213-6. Dues paid to fraternal, religious, civic, charitable or
2214-educational societies or organizations by regular members thereof,
2215-provided, such societies or organizations operate under what is
2216-commonly termed the lodge plan or system, and provided su ch
2217-societies or organizations do not operate for a profit which inur es
2218-to the benefit of any individual member or members thereof to the
2219-exclusion of other members and dues paid monthly or annually to
2220-privately owned scientific and educational libraries by members
2221-sharing the use of services rendered by such libraries with students
2222-interested in the study of geology, petroleum engineering or related
2223-subjects;
2224-7. Sale Sales of tangible personal property or services to or
2225-by churches, except sales made in th e course of business for profit
2226-or savings, competing with other per sons engaged in the same or a
2227-similar business or sale sales of tangible personal property or
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2254-services by an organization exempt from federal income tax pursuant
2255-to Section 501(c)(3) of th e Internal Revenue Code of 1986, as
2256-amended, made on behalf of or at the request of a church or churches
2257-if the sale of such property is conducted not more than once each
2258-calendar year for a period not to exceed three (3) days by the
2259-organization and proce eds from the sale of such property are used by
2260-the church or churche s or by the organization for charitable
2261-purposes;
2262-8. The amount of proceeds received from the sale sales of
2263-admission tickets which is separately stated on the ticket of
2264-admission for the repayment of money borrowed by any accredited
2265-state-supported college or university or any public trust of which a
2266-county in this state is the beneficiary, for the purpose of
2267-constructing or enlarging any facility to be used for the staging of
2268-an athletic event, a theatrical production, or any other form of
2269-entertainment, edification or cultural cultivation to which entry is
2270-gained with a paid admission ticket. Such facilities include, but
2271-are not limited to, athletic fields, athletic stadiums, field
2272-houses, amphitheaters and theaters. To be eligible for this sales
2273-tax exemption, the amount separately stated on the admission ticket
2274-shall be a surcharge which is imposed, collected and used for the
2275-sole purpose of servicing or aiding in the servicing of deb t
2276-incurred by the college or university to effect the capital
2277-improvements hereinbefore described;
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2303-
2304-9. Sales of tangible personal property or services to the
2305-council organizations or similar state supervisory organizations of
2306-the Boy Scouts of America, Gir l Scouts of the U.S.A. and Camp Fire
2307-USA;
2308-10. Sale Sales of tangible personal property or services to any
2309-county, municipality, rural water district, public school district,
2310-city-county library system, the institutions of The Oklahoma State
2311-System of Higher Education, the Grand River Dam Authority, the
2312-Northeast Oklahoma Public Facilities Authority, the Oklahoma
2313-Municipal Power Authority, City of Tulsa -Rogers County Port
2314-Authority, Muskogee City -County Port Authority, the Oklahoma
2315-Department of Veterans Af fairs, the Broken Bow Economic Development
2316-Authority, Ardmore Develo pment Authority, Durant Industrial
2317-Authority, Oklahoma Ordnance Works Authority, Central Oklahoma
2318-Master Conservancy District, Arbuckle Master Conservancy District,
2319-Fort Cobb Reservoir Master Conservancy District, Foss Reservoir
2320-Master Conservancy District , Mountain Park Master Conservancy
2321-District, Waurika Lake Master Conservancy District and the Office of
2322-Management and Enterprise Services only when carrying out a public
2323-construction contract on behalf of the Oklahoma Department of
2324-Veterans Affairs, and e ffective July 1, 2022, the University
2325-Hospitals Trust, or to any person with whom any of the above -named
2326-subdivisions or agencies of this state has duly entered into a
2327-public contract purs uant to law, necessary for carrying out such
2328-
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2353-
2354-public contract or to a ny subcontractor to such a public contract.
2355-Any person making purchases on behalf of such subdivision or agency
2356-of this state shall certify, in writing, on the copy of the invoice
2357-or sales ticket to be retained by the vendor that the purchases are
2358-made for and on behalf of such subdivision or agency of this state
2359-and set out the name of such public subdivision or agency. Any
2360-person who wrongfully or erroneously certifies that purchases ar e
2361-for any of the above -named subdivisions or agencies of this state or
2362-who otherwise violates this section shall be guilty of a misdemeanor
2363-and upon conviction thereof shall be fined an amount equal to double
2364-the amount of sales tax involved or incarcerate d for not more than
2365-sixty (60) days or both;
2366-11. Sales of tangible personal property or services to private
2367-institutions of higher education and private elementary and
2368-secondary institutions of education accredited by the State
2369-Department of Education or registered by the State Board of
2370-Education for purposes of participa ting in federal programs or
2371-accredited as defined by the Oklahoma State Regents for Higher
2372-Education which are exempt from taxation pursuant to the provisions
2373-of the Internal Revenue Code, 26 U.S.C., Section 501(c)(3) including
2374-materials, supplies and equi pment used in the construction and
2375-improvement of buildings and other structures owned by the
2376-institutions and operated for educational purposes.
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2403-Any person, firm, agency or entity making purchases on behalf of
2404-any institution, agency or subdivision in thi s state, shall certify
2405-in writing, on the copy of the invoice or sales ticket the nature of
2406-the purchases, and violation of this paragraph shall be a
2407-misdemeanor as set forth in paragraph 10 of this section;
2408-12. Tuition and educational fees paid to privat e institutions
2409-of higher education and private elementary and secondary
2410-institutions of education accredited by the State Department of
2411-Education or registered by the State Board of Educat ion for purposes
2412-of participating in federal programs or accredited as defined by the
2413-Oklahoma State Regents for Higher Education which are exempt from
2414-taxation pursuant to the provisions of the Internal Revenue Code, 26
2415-U.S.C., Section 501(c)(3);
2416-13. a. Sales of tangible personal property made by:
2417-(1) a public school,
2418-(2) a private school offering instruction for grade
2419-levels kindergarten through twelfth grade,
2420-(3) a public school district,
2421-(4) a public or private school board,
2422-(5) a public or private scho ol student group or
2423-organization,
2424-(6) a parent-teacher association o r organization
2425-other than as specified in subparagraph b of this
2426-paragraph, or
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2452-
2453-(7) public or private school personnel for purposes
2454-of raising funds for the benefit of a public or
2455-private school, public school district, public or
2456-private school board or pub lic or private school
2457-student group or organization, or
2458-b. Sales of tangible personal property made by or to
2459-nonprofit parent-teacher associations or organizations
2460-exempt from taxation pur suant to the provisions of the
2461-Internal Revenue Code, 26 U.S.C., Sec tion 501(c)(3),
2462-nonprofit local public or private school foundations
2463-which solicit money or property in the name of any
2464-public or private school or public school district.
2465-The exemption provided by this paragraph for sales made by a
2466-public or private schoo l shall be limited to those public or private
2467-schools accredited by the State Department of Education or
2468-registered by the State Board of Education for purposes of
2469-participating in federal programs. Sale Sales of tangible personal
2470-property in this paragra ph shall include sale sales of admission
2471-tickets and concessions at athletic events;
2472-14. Sales of tangible personal property by:
2473-a. local 4-H clubs,
2474-b. county, regional or state 4 -H councils,
2475-c. county, regional or state 4 -H committees,
2476-d. 4-H leader associations,
2477-
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2502-
2503-e. county, regional or state 4 -H foundations, and
2504-f. authorized 4-H camps and training centers.
2505-The exemption provided by this paragraph shall be limited to
2506-sales for the purpose of raising funds for the benefit of such
2507-organizations. Sale Sales of tangible personal property exempted by
2508-this paragraph shall include sale sales of admission tickets;
2509-15. The first Seventy -five Thousand Dollars ($75,000.00) each
2510-year from sale sales of tickets and concessions at athletic events
2511-by each organization exempt from taxation pursuant to the provisions
2512-of the Internal Revenue Code, 26 U.S.C., Section 501(c)(4);
2513-16. Sales of tangible personal property or services to any
2514-person with whom the Oklahoma Tourism and Recreation Department has
2515-entered into a publi c contract and which is necessary for carrying
2516-out such contract to assist the Department in the development and
2517-production of advertising, promotion, publicity and public relations
2518-programs;
2519-17. Sales of tangible personal property or services to fire
2520-departments organized pursuant to Section 592 of Title 18 of the
2521-Oklahoma Statutes which items are to be used for the purposes of the
2522-fire department. Any person making purchases on behalf o f any such
2523-fire department shall certify, in writing, on the copy of the
2524-invoice or sales ticket to be retained by the vendor that the
2525-purchases are made for and on behalf of such fire department and set
2526-out the name of such fire department. Any person wh o wrongfully or
2527-
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2552-
2553-erroneously certifies that the purchases are for any such fire
2554-department or who otherwise violates the provisions of this section
2555-shall be deemed guilty of a misdemeanor and upon conviction thereof,
2556-shall be fined an amount equal to double the amount of sales tax
2557-involved or incarcerated for not more than sixty (60) days, or both;
2558-18. Complimentary or free tickets for admission to places of
2559-amusement, sports, entertainment, exhibition, display or other
2560-recreational events or activities whi ch are issued through a box
2561-office or other entity which is operated by a state institution of
2562-higher education with institutional employees or by a municipality
2563-with municipal employees;
2564-19. The first Fifteen Thousand Dollars ($15,000.00) each year
2565-from sales of tangible personal property by fire departments
2566-organized pursuant to Titles 11, 18, or 19 of the Oklahoma Statutes
2567-for the purposes of raising funds for the benefit of the fire
2568-department. Fire departments selling tangible personal property for
2569-the purposes of raising funds shall be limited to no more than six
2570-(6) days each year to raise such funds in order to receive the
2571-exemption granted by this paragraph;
2572-20. Sales of tangible personal property or services to any Boys
2573-& Girls Clubs of America affiliate in this state which is not
2574-affiliated with the Salvation A rmy and which is exempt from taxation
2575-pursuant to the provisions of the Internal Revenue Code, 26 U.S.C.,
2576-Section 501(c)(3);
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2602-
2603-21. Sales of tangible personal property or services to any
2604-organization, which takes court -adjudicated juveniles for purposes
2605-of rehabilitation, and which is exempt from taxation pursuant to the
2606-provisions of the Internal Revenue Code, 26 U.S.C., Section
2607-501(c)(3), provided that at least fifty percent (50%) of the
2608-juveniles served by such organization are court adjudicated and the
2609-organization receives state funds in an amount less than ten percent
2610-(10%) of the annual budget of the organization;
2611-22. Sales of tangible personal property or services to:
2612-a. any health center as defined in Section 254b of Title
2613-42 of the United States Cod e,
2614-b. any clinic receiving disbursements of state monies
2615-from the Indigent Health Care Revolving Fund pursuant
2616-to the provisions of Section 66 of Title 56 of the
2617-Oklahoma Statutes,
2618-c. any community-based health center which meets all of
2619-the following criteria:
2620-(1) provides primary care services at no cost to the
2621-recipient, and
2622-(2) is exempt from taxation pursuant to the
2623-provisions of Section 501(c)(3) of the Internal
2624-Revenue Code, 26 U.S.C. , Section 501(c)(3), and
2625-d. any community mental health center as de fined in
2626-Section 3-302 of Title 43A of the Oklahoma Statutes;
2627-
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2648-21
2649-22
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2651-24
2652-
2653-23. Dues or fees including free or complimentary dues or fees
2654-which have a value equivalent to the charge that could have
2655-otherwise been made, to YMCAs, YWCAs or municipally -owned recreation
2656-centers for the use of facilities and programs;
2657-24. The first Fifteen Thousand Dollars ($15,000.00) each year
2658-from sales of tangible personal property or services to or by a
2659-cultural organization established to sponsor and promote
2660-educational, charitable an d cultural events for disadvantaged
2661-children, and which organization is exempt from taxation pursuant to
2662-the provisions of the Internal Revenue Code, 26 U.S.C., Section
2663-501(c)(3);
2664-25. Sales of tangible personal property or services to museums
2665-or other entities which have been accredited by the American
2666-Association Alliance of Museums. Any person making purchases on
2667-behalf of any such museum or other entity shall certify, in writing,
2668-on the copy of the invoice or sales ticket to be retained by the
2669-vendor that the purchases are made for and on behalf of such museum
2670-or other entity and set out the name of such museum or other entity.
2671-Any person who wrongfully or erroneously certifies that th e
2672-purchases are for any such museum or other entity or who otherwise
2673-violates the provisions of this paragraph shall be deemed guilty of
2674-a misdemeanor and, upon conviction thereof, shall be fined an amount
2675-equal to double the amount of sales tax involved o r incarcerated for
2676-
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2701-
2702-not more than sixty (60) days, or by both such fi ne and
2703-incarceration;
2704-26. Sales of tickets for admission by any museum accredited by
2705-the American Association Alliance of Museums. In order to be
2706-eligible for the exemption provided by t his paragraph, an amount
2707-equivalent to the amount of the tax which w ould otherwise be
2708-required to be collected pursuant to the provisions of Section 1350
2709-et seq. of this title shall be separately stated on the admission
2710-ticket and shall be collected and us ed for the sole purpose of
2711-servicing or aiding in the servicing of d ebt incurred by the museum
2712-to effect the construction, enlarging or renovation of any facility
2713-to be used for entertainment, edification or cultural cultivation to
2714-which entry is gained wi th a paid admission ticket;
2715-27. Sales of tangible personal property or services occurring
2716-on or after June 1, 1995, to children ’s homes which are supported or
2717-sponsored by one or more churches, members of which serve as
2718-trustees of the home;
2719-28. Sales of tangible personal property or services to the
2720-organization known as the Disabled American Veterans , Department of
2721-Oklahoma, Inc., and subordinate chapters thereof;
2722-29. Sales of tangible personal property or services to youth
2723-camps which are supported or sponsored by one or more churches,
2724-members of which serve as trustee s of the organization;
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2750-
2751-30. a. Until July 1, 2022, transfer of tangible personal
2752-property made pursuant to Section 3226 of Title 63 of
2753-the Oklahoma Statutes by the University Hospitals
2754-Trust, and
2755-b. Effective July 1, 2022, transfer of tangible personal
2756-property or services to or by:
2757-(1) the University Hospitals Trust created pursuant
2758-to Section 3224 of Title 63 of the Oklahoma
2759-Statutes, or
2760-(2) nonprofit entities which are exempt from taxatio n
2761-pursuant to the provisions of the Internal
2762-Revenue Code of the Uni ted States, 26 U.S.C.,
2763-Section 501(c)(3), which have entered into a
2764-joint operating agreement with the University
2765-Hospitals Trust;
2766-31. Sales of tangible personal property or services to a
2767-municipality, county or school district pursuant to a lease or
2768-lease-purchase agreement executed between the vendor and a
2769-municipality, county or school district. A copy of the lease or
2770-lease-purchase agreement shall be retained by the vendor;
2771-32. Sales of tangible personal property or services to any
2772-spaceport user, as defined in the Oklahoma Space Industry
2773-Development Act;
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2798-24
2799-
2800-33. The sale, use, storage, consumption or distribution in this
2801-state, whether by the importer, exporter or another person, of any
2802-satellite or any associated launch vehicle including components of,
2803-and parts and motors for, any such satellite or launch vehicle,
2804-imported or caused to be imported into this state for the purpose of
2805-export by means of launching into space. This exempti on provided by
2806-this paragraph shall not be affected by:
2807-a. the destruction in whole or in part of the satellite
2808-or launch vehicle,
2809-b. the failure of a launch to occur or be successful, or
2810-c. the absence of any transfer or title to, or possession
2811-of, the satellite or launch vehicle after launch;
2812-34. The sale, lease, use, s torage, consumption or distribution
2813-in this state of any space facility, space propulsion system or
2814-space vehicle, satellite or station of any kind possessing space
2815-flight capacity includi ng components thereof;
2816-35. The sale, lease, use, storage, consumpti on or distribution
2817-in this state of tangible personal property, placed on or used
2818-aboard any space facility, space propulsion system or space vehicle,
2819-satellite, or station possessing spac e flight capacity, which is
2820-launched into space, irrespective of whe ther such tangible property
2821-is returned to this state for subsequent use, storage, or
2822-consumption in any manner;
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2848-
2849-36. The sale, lease, use, storage, consumption or distribution
2850-in this state of tangible personal property meeting the definition
2851-of “section 38 property” as defined in Sections 48(a)(1)(A) and
2852-(B)(i) of the Internal Revenue Code of 1986, that is an integral
2853-part of and used primarily in support of space flight; however,
2854-section 38 property used in support of space flight shall not
2855-include general office equipment, any boat, mobile home, motor
2856-vehicle or other vehicle of a class or type required to be
2857-registered, licensed, titled or documented in this state or by the
2858-United States government, or any other property not specifically
2859-suited to supporting space activity. The term “in support of space
2860-flight”, for purposes of this paragraph, means the altering,
2861-monitoring, controlling, regulating, adjusting, servicing or
2862-repairing of any space facility, space propulsion systems or space
2863-vehicle, satellite or station possessing space flight capacity
2864-including the components thereof;
2865-37. The purchase or lease of machinery and equipment for use at
2866-a fixed location in this state, which is used exclusively in the
2867-manufacturing, processing, compounding or p roducing of any space
2868-facility, space propulsion system or space vehicle, satellite or
2869-station of any kind possessing space flight capacity. Provided, the
2870-exemption provided for in this p aragraph shall not be allowed unless
2871-the purchaser or lessee signs a n affidavit stating that the item or
2872-items to be exempted are for the exclusive use designated herein.
2873-
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2898-
2899-Any person furnishing a false affidavit to the vendor for the
2900-purpose of evading pay ment of any tax imposed by Section 1354 of
2901-this title shall be subje ct to the penalties provided by law. As
2902-used in this paragraph, “machinery and equipment ” means “section 38
2903-property” as defined in Sections 48(a)(1)(A) and (B)(i) of the
2904-Internal Revenue Code of 1986, which is used as an integral part of
2905-the manufacturing, processing, compounding or producing of items of
2906-tangible personal property. Such term includes parts and
2907-accessories only to the extent that the exemption thereof is
2908-consistent with the provisions of this paragraph;
2909-38. The amount of a surcharge or a ny other amount which is
2910-separately stated on an admission ticket which is imposed, collected
2911-and used for the sole purpose of constructing, remodeling or
2912-enlarging facilities of a public trust having a municipality or
2913-county as its sole beneficiary;
2914-39. Sales of tangible personal property or services which are
2915-directly used in or for the benefit of a state park in this state,
2916-which are made to an organization which is exempt from taxation
2917-pursuant to the provisions of the Internal Revenue Code, 26 U.S.C.,
2918-Section 501(c)(3) and which is organized primarily for the purpose
2919-of supporting one or more state parks located in this state;
2920-40. The sale, lease or use of parking privileges by an
2921-institution of The Oklahoma State System of Higher Education;
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2947-
2948-41. Sales of tangible personal property or services for use on
2949-campus or school construction projects for the benefit of
2950-institutions of The Oklahoma State System of Higher Education,
2951-private institutions of higher education accredited by the Oklahoma
2952-State Regents for Higher Education or any public school or school
2953-district when such projects are financed by or through the use of
2954-nonprofit entities which are exempt from taxation pursuant to the
2955-provisions of the Internal Revenue Code, 26 U.S.C., Section
2956-501(c)(3);
2957-42. Sales of tangible personal property or services by an
2958-organization which is exempt from taxation pursuant to the
2959-provisions of the Internal Revenue Code, 26 U.S.C., Section
2960-501(c)(3), in the course of conducting a national championship
2961-sports event, but only if all or a portion of the payment in
2962-exchange therefor would qualify as the receipt of a qualified
2963-sponsorship payment described in Internal Revenue Code, 26 U.S.C.,
2964-Section 513(i). Sales exempted pursuant to this paragraph shall be
2965-exempt from all Oklahoma sales, use, excise and gross receipts
2966-taxes;
2967-43. Sales of tangible personal property or services to or by an
2968-organization which:
2969-a. is exempt from taxation pursuant to the pr ovisions of
2970-the Internal Revenue Code, 26 U.S.C., Section
2971-501(c)(3),
2972-
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2981-9
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2983-11
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2985-13
2986-14
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2989-17
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2991-19
2992-20
2993-21
2994-22
2995-23
2996-24
2997-
2998-b. is affiliated with a comprehensive university within
2999-The Oklahoma State System of Higher Education, and
3000-c. has been organized primarily for the purpose of
3001-providing education and teach er training and
3002-conducting events relating to robotics;
3003-44. The first Fifteen Thousand Dollars ($15,000.00) each year
3004-from sales of tangible personal property to or by youth athletic
3005-teams which are part of an athletic organization exempt from
3006-taxation pursuant to the provisions of the Internal Revenue Code, 26
3007-U.S.C., Section 501(c)(4), for the purposes of raising funds for the
3008-benefit of the team;
3009-45. Sales of tickets for admission to a collegiate athletic
3010-event that is held in a facility owned or opera ted by a municipality
3011-or a public trust of which the municipality is the sole beneficiary
3012-and that actually determines or is part of a tournament or
3013-tournament process for determining a conference tournament
3014-championship, a conference championship, or a na tional championship;
3015-46. Sales of tangible personal property or ser vices to or by an
3016-organization which is exempt from taxation pursuant to the
3017-provisions of the Internal Revenue Code, 26 U.S.C., Section
3018-501(c)(3) and is operating the Oklahoma City Nation al Memorial and
3019-Museum, an affiliate of the National Park System;
3020-47. Sales of tangible personal property or services to
3021-organizations which are exempt from federal taxation pursuant to the
3022-
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3025-3
3026-4
3027-5
3028-6
3029-7
3030-8
3031-9
3032-10
3033-11
3034-12
3035-13
3036-14
3037-15
3038-16
3039-17
3040-18
3041-19
3042-20
3043-21
3044-22
3045-23
3046-24
3047-
3048-provisions of Section 501(c)(3) of the Internal Revenue Code, 26
3049-U.S.C., Section 501(c)(3), the memberships of which are limited to
3050-honorably discharged veterans, and which furnish financial support
3051-to area veterans’ organizations to be used for the purpose of
3052-constructing a memorial or museum;
3053-48. Sales of tangible pe rsonal property or services on or after
3054-January 1, 2003, to an organ ization which is exempt from taxation
3055-pursuant to the provisions of the Internal Revenue Code, 26 U.S.C.,
3056-Section 501(c)(3) that is expending monies received from a private
3057-foundation grant in conjunction with expenditures of local sales tax
3058-revenue to construct a local public library;
3059-49. Sales of tangible personal property or services to a state
3060-that borders this state or any political subdivision of that state,
3061-but only to the extent th at the other state or political subdivision
3062-exempts or does not impo se a tax on similar sales of items to this
3063-state or a political subdivision of this state;
3064-50. Effective July 1, 2005, sales of tangible personal property
3065-or services to the Career Techno logy Student Organizations under the
3066-direction and supervision of th e Oklahoma Department of Career and
3067-Technology Education;
3068-51. Sales of tangible personal property to a public trust
3069-having either a single city, town or county or multiple cities,
3070-towns or counties or combination thereof as beneficiary or
3071-beneficiaries or a nonprofit organization which is exempt from
3072-
3073-ENGR. S. B. NO. 1502 Page 21 1
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3075-3
3076-4
3077-5
3078-6
3079-7
3080-8
3081-9
3082-10
3083-11
3084-12
3085-13
3086-14
3087-15
3088-16
3089-17
3090-18
3091-19
3092-20
3093-21
3094-22
3095-23
3096-24
3097-
3098-taxation pursuant to the provisions of the Internal Revenue Code, 26
3099-U.S.C., Section 501(c)(3) for the purpose of constructing
3100-improvements to or expanding a hospital or nursing home owned and
3101-operated by any such public trust or nonprofit entity prior to July
3102-1, 2008, in counties with a population of less than one hundred
3103-thousand (100,000) persons, according to the most recent Federal
3104-Decennial Census. As used in this paragraph, “constructing
3105-improvements to or expanding” shall not mean any expense for routine
3106-maintenance or general repairs and shall require a project cost of
3107-at least One Hundred Thousand Dollars ($100,000.00). For purposes
3108-of this paragraph, sales made to a contractor or subcontractor that
3109-enters into a contractual relationship with a public trust or
3110-nonprofit entity as described by this paragraph shall be considered
3111-sales made to the public trust or nonprofit entity. The e xemption
3112-authorized by this paragraph shall be administered in the f orm of a
3113-refund from the sales tax revenues apportioned pursuant to Section
3114-1353 of this title and the vendor shall be required to collect the
3115-sales tax otherwise applicable to the transac tion. The purchaser
3116-may apply for a refund of the sales tax paid in the manner
3117-prescribed by this paragraph. Within thirty (30) days after the end
3118-of each fiscal year, any purchaser that is entitled to make
3119-application for a refund based upon the exempt treatment authorized
3120-by this paragraph may file an application for r efund of the sales
3121-taxes paid during such preceding fiscal year. The Oklahoma Tax
3122-
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3125-3
3126-4
3127-5
3128-6
3129-7
3130-8
3131-9
3132-10
3133-11
3134-12
3135-13
3136-14
3137-15
3138-16
3139-17
3140-18
3141-19
3142-20
3143-21
3144-22
3145-23
3146-24
3147-
3148-Commission shall prescribe a form for purposes of making the
3149-application for refund. The Tax Commission shall determine whether
3150-or not the total amount of sales tax exempti ons claimed by all
3151-purchasers is equal to or less than Six Hundred Fifty Thousand
3152-Dollars ($650,000.00). If such claims are less than or equal to
3153-that amount, the Tax Commission shall mak e refunds to the purchasers
3154-in the full amount of the documented and verified sales tax amounts.
3155-If such claims by all purchasers are in excess of Six Hundred Fifty
3156-Thousand Dollars ($650,000.00), the Tax Commission shall determine
3157-the amount of each purc haser’s claim, the total amount of all claims
3158-by all purchasers, and the percentage each purchaser ’s claim amount
3159-bears to the total. The resulting percentage determined for each
3160-purchaser shall be multiplied by Six Hundred Fifty Thousand Dollars
3161-($650,000.00) to determine the amount of refundable sales tax to be
3162-paid to each purchaser. The pro rata refund amount shall be the
3163-only method to recover sales taxes paid during the preceding fiscal
3164-year and no balance of any sales taxes paid on a pro rata basis
3165-shall be the subject of any subsequent refund claim pursuant to thi s
3166-paragraph;
3167-52. Effective July 1, 2006, sales of tangible personal property
3168-or services to any organization which assists, trains, educates, and
3169-provides housing for physically and menta lly handicapped persons and
3170-which is exempt from taxation pursuant t o the provisions of the
3171-Internal Revenue Code, 26 U.S.C., Section 501(c)(3) and that
3172-
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3175-3
3176-4
3177-5
3178-6
3179-7
3180-8
3181-9
3182-10
3183-11
3184-12
3185-13
3186-14
3187-15
3188-16
3189-17
3190-18
3191-19
3192-20
3193-21
3194-22
3195-23
3196-24
3197-
3198-receives at least eighty -five percent (85%) of its annual budget
3199-from state or federal funds. In order to receive the benefit of the
3200-exemption authorized by this paragrap h, the taxpayer shall be
3201-required to make payment of the applicable sales tax at the time of
3202-sale to the vendor in the manner otherwise required by law.
3203-Notwithstanding any other provisio n of the Oklahoma Uniform Tax
3204-Procedure Code to the contrary, the ta xpayer shall be authorized to
3205-file a claim for refund of sales taxes paid that qualify for the
3206-exemption authorized by this paragraph for a period of one (1) year
3207-after the date of the sal e transaction. The taxpayer shall be
3208-required to provide documentat ion as may be prescribed by the
3209-Oklahoma Tax Commission in support of the refund claim. The total
3210-amount of sales tax qualifying for exempt treatment pursuant to this
3211-paragraph shall not exceed One Hundred Seventy -five Thousand Dollars
3212-($175,000.00) each fiscal year. Claims for refund shall be
3213-processed in the order in which such claims are received by the
3214-Oklahoma Tax Commission. If a claim otherwise timely filed exceeds
3215-the total amount of refunds payable for a fiscal year, such claim
3216-shall be barred;
3217-53. The first Two Thousand Dollars ($2,000.00) each year of
3218-sales of tangible personal property or services to, by, or for the
3219-benefit of a qualified neighborhood watch organization that is
3220-endorsed or supported by or working directly with a law enforceme nt
3221-agency with jurisdiction in the area in which the neighborhood watch
3222-
3223-ENGR. S. B. NO. 1502 Page 24 1
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3225-3
3226-4
3227-5
3228-6
3229-7
3230-8
3231-9
3232-10
3233-11
3234-12
3235-13
3236-14
3237-15
3238-16
3239-17
3240-18
3241-19
3242-20
3243-21
3244-22
3245-23
3246-24
3247-
3248-organization is located. As used in this paragraph, “qualified
3249-neighborhood watch organization ” means an organization that is a
3250-not-for-profit corporation under the laws of the State of Oklahoma
3251-this state that was created to help prevent criminal activity in an
3252-area through community involvement and interaction with local law
3253-enforcement and which is one of the first two thousand organizations
3254-which makes application to the Oklahoma T ax Commission for the
3255-exemption after March 29, 2006;
3256-54. Sales of tangible personal property to a nonprofit
3257-organization, exempt from taxation pursuant to the provisions of the
3258-Internal Revenue Code, 26 U.S.C., Section 501(c)(3), organized
3259-primarily for the purpose of providing services to homeless persons
3260-during the day and located in a metropolitan area with a population
3261-in excess of five hundred thousand (500,000) persons according to
3262-the latest Federal Decennial Census. The exemption authorized by
3263-this paragraph shall be applicable to sales of tangible personal
3264-property to a qualified entity occurring on or after January 1,
3265-2005;
3266-55. Sales of tangible personal property or services to or by an
3267-organization which is exempt from taxation pursuant to the
3268-provisions of the Internal Revenue Code, 26 U.S.C., Section
3269-501(c)(3) for events the principal purpose of which is to provide
3270-funding for the preservation of wetlands and habitat for wild ducks;
3271-
3272-ENGR. S. B. NO. 1502 Page 25 1
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3275-4
3276-5
3277-6
3278-7
3279-8
3280-9
3281-10
3282-11
3283-12
3284-13
3285-14
3286-15
3287-16
3288-17
3289-18
3290-19
3291-20
3292-21
3293-22
3294-23
3295-24
3296-
3297-56. Sales of tangible personal property or services to or b y an
3298-organization which is exempt from taxation pursuant to the
3299-provisions of the Internal Revenue Code, 26 U.S.C., Section
3300-501(c)(3) for events the principal purpose of which is to provid e
3301-funding for the preservation and conservation of wild turkeys;
3302-57. Sales of tangible personal property or services to an
3303-organization which:
3304-a. is exempt from taxation pursuant to the provisions of
3305-the Internal Revenue Code, 26 U.S.C., Section
3306-501(c)(3), and
3307-b. is part of a network of community -based, autonomous
3308-member organizations that meets the following
3309-criteria:
3310-(1) serves people with workplace disadvantages and
3311-disabilities by providing job training and
3312-employment services, as well as job placement
3313-opportunities and post -employment support,
3314-(2) has locations in the United States and at least
3315-twenty other countries,
3316-(3) collects donated clothing and household goods to
3317-sell in retail stores and provides contract labor
3318-services to business and governme nt, and
3319-(4) provides documentation to the Oklahoma Tax
3320-Commission that over seventy-five percent (75%)
3321-
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3324-3
3325-4
3326-5
3327-6
3328-7
3329-8
3330-9
3331-10
3332-11
3333-12
3334-13
3335-14
3336-15
3337-16
3338-17
3339-18
3340-19
3341-20
3342-21
3343-22
3344-23
3345-24
3346-
3347-of its revenues are channeled into employment,
3348-job training and placement programs and other
3349-critical community services;
3350-58. Sales of tickets made on o r after September 21, 2005, and
3351-complimentary or free tickets for ad mission issued on or after
3352-September 21, 2005, which have a value equivalent to the charge that
3353-would have otherwise been made, for admission to a professional
3354-athletic event in which a te am in the National Basketball
3355-Association is a participant, which is held in a facility owned or
3356-operated by a municipality, a county or a public trust of which a
3357-municipality or a county is the sole beneficiary, and sales of
3358-tickets made on or after July 1, 2007, and complimentary or free
3359-tickets for admission issued on o r after July 1, 2007, which have a
3360-value equivalent to the charge that would have otherwise been made,
3361-for admission to a professional athletic event in which a team in
3362-the National Hockey League is a participant, which is held in a
3363-facility owned or opera ted by a municipality, a county or a public
3364-trust of which a municipality or a county is the sole beneficiary;
3365-59. Sales of tickets for admission and complimentary or free
3366-tickets for admission which have a value equivalent to the charge
3367-that would have otherwise been made to a professional sporting event
3368-involving ice hockey, baseball, basketball, football or arena
3369-football, or soccer. As used in this paragraph, “professional
3370-sporting event” means an organized athletic competition between
3371-
3372-ENGR. S. B. NO. 1502 Page 27 1
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3374-3
3375-4
3376-5
3377-6
3378-7
3379-8
3380-9
3381-10
3382-11
3383-12
3384-13
3385-14
3386-15
3387-16
3388-17
3389-18
3390-19
3391-20
3392-21
3393-22
3394-23
3395-24
3396-
3397-teams that are members of an organized league or association with
3398-centralized management, other than a national league or national
3399-association, that imposes requirements for participation in the
3400-league upon the teams, the individual athletes or both, and which
3401-uses a salary structure to compensate the athletes;
3402-60. Sales of tickets for admission to an annual event sponsored
3403-by an educational and charitable organization of women which is
3404-exempt from taxation pursuant to the provisions of the Internal
3405-Revenue Code, 26 U.S. C., Section 501(c)(3) and has as its mission
3406-promoting volunteerism, developing the potential of women and
3407-improving the community through the effective action and leadership
3408-of trained volunteers;
3409-61. Sales of tangible personal property or services to an
3410-organization, which is exempt from taxation pursuant to the
3411-provisions of the Internal Revenue Code, 26 U.S.C., Section
3412-501(c)(3), and which is itself a member of an organization which is
3413-exempt from taxation pursuant to the provisions of the Internal
3414-Revenue Code, 26 U.S.C., Section 501(c)(3), if the membership
3415-organization is primarily engaged in advancing the purposes of its
3416-member organizations through fundraising, public awareness or other
3417-efforts for the benefit of its member organizations, and if th e
3418-member organization is primarily engaged either in providing
3419-educational services and programs concerning health -related diseases
3420-and conditions to individuals suffering from such health -related
3421-
3422-ENGR. S. B. NO. 1502 Page 28 1
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3424-3
3425-4
3426-5
3427-6
3428-7
3429-8
3430-9
3431-10
3432-11
3433-12
3434-13
3435-14
3436-15
3437-16
3438-17
3439-18
3440-19
3441-20
3442-21
3443-22
3444-23
3445-24
3446-
3447-diseases and conditions or their caregivers and family memb ers or
3448-support to such individuals, or in health -related research as to
3449-such diseases and conditions, or both. In order to qualify for the
3450-exemption authorized by this paragraph, the memb er nonprofit
3451-organization shall be required to provide proof to the Oklahoma Tax
3452-Commission of its membership status in the membership organization;
3453-62. Sales of tangible personal property or services to or by an
3454-organization which is part of a national v olunteer women’s service
3455-organization dedicated to promoting patriot ism, preserving American
3456-history and securing better education for children and which has at
3457-least 168,000 members in 3,000 chapters across the United States;
3458-63. Sales of tangible person al property or services to or by a
3459-YWCA or YMCA organization which i s part of a national nonprofit
3460-community service organization working to meet the health and social
3461-service needs of its members across the United States;
3462-64. Sales of tangible personal p roperty or services to or by a
3463-veteran’s organization which is exemp t from taxation pursuant to the
3464-provisions of the Internal Revenue Code, 26 U.S.C., Section
3465-501(c)(19) and which is known as the Veterans of Foreign Wars of the
3466-United States, Oklahoma Cha pters Department of Oklahoma ;
3467-65. Sales of boxes of food by a churc h or by an organization,
3468-which is exempt from taxation pursuant to the provisions of the
3469-Internal Revenue Code, 26 U.S.C., Section 501(c)(3). To qualify
3470-under the provisions of this parag raph, the organization must be
3471-
3472-ENGR. S. B. NO. 1502 Page 29 1
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3474-3
3475-4
3476-5
3477-6
3478-7
3479-8
3480-9
3481-10
3482-11
3483-12
3484-13
3485-14
3486-15
3487-16
3488-17
3489-18
3490-19
3491-20
3492-21
3493-22
3494-23
3495-24
3496-
3497-organized for the primary purpose of feeding needy individuals or to
3498-encourage volunteer service by requiring such service in order to
3499-purchase food. These boxes shall only contain edible staple food
3500-items;
3501-66. Sales of tangible personal property or services to any
3502-person with whom a church has duly entered into a construction
3503-contract, necessary for carrying out such contract or to any
3504-subcontractor to such a construction contract;
3505-67. Sales of tangible personal property o r services used
3506-exclusively for charitable or educational purposes, to or by an
3507-organization which:
3508-a. is exempt from taxation pursuant to the provisions of
3509-the Internal Revenue Code, 26 U.S.C., Section
3510-501(c)(3),
3511-b. has filed a Not-for-Profit Certificate of
3512-Incorporation in this state, and
3513-c. is organized for the purpose of:
3514-(1) providing training and education to
3515-developmentally disabled individuals,
3516-(2) educating the community about the rights,
3517-abilities and strengths of developmentally
3518-disabled individuals, and
3519-
3520-ENGR. S. B. NO. 1502 Page 30 1
3521-2
3522-3
3523-4
3524-5
3525-6
3526-7
3527-8
3528-9
3529-10
3530-11
3531-12
3532-13
3533-14
3534-15
3535-16
3536-17
3537-18
3538-19
3539-20
3540-21
3541-22
3542-23
3543-24
3544-
3545-(3) promoting unity among developmentally disabled
3546-individuals in their community and geographic
3547-area;
3548-68. Sales of tangible personal property or services to any
3549-organization which is a shelter for abused, neglected, or abandoned
3550-children and which is exempt from taxation pursuant to the
3551-provisions of the Interna l Revenue Code, 26 U.S.C., Section
3552-501(c)(3); provided, until July 1, 2008, such exemption shall apply
3553-only to eligible shelters for children from birth to age twelve (12)
3554-and after July 1, 2008, such exemption shall apply to eligible
3555-shelters for children from birth to age eighteen (18);
3556-69. Sales of tangible personal property or services to a child
3557-care center which is licensed pursuant to the Oklahoma Child Care
3558-Facilities Licensing Act and which:
3559-a. possesses a 3-star rating from the Department of Huma n
3560-Services Reaching for the Stars Program or a national
3561-accreditation, and
3562-b. allows on-site universal prekindergarten education to
3563-be provided to four-year-old children through a
3564-contractual agreement with any public school or school
3565-district.
3566-For the purposes of this paragraph, sales made to any person,
3567-firm, agency or entity that has entered previously into a
3568-contractual relationship with a child care center for construction
3569-
3570-ENGR. S. B. NO. 1502 Page 31 1
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3572-3
3573-4
3574-5
3575-6
3576-7
3577-8
3578-9
3579-10
3580-11
3581-12
3582-13
3583-14
3584-15
3585-16
3586-17
3587-18
3588-19
3589-20
3590-21
3591-22
3592-23
3593-24
3594-
3595-and improvement of buildings and other structures owned by the child
3596-care center and operated for educational purposes shall be
3597-considered sales made to a child care center. Any such person,
3598-firm, agency or entity making purchases on behalf of a child care
3599-center shall certify, in writing, on the copy of the invoice or
3600-sales ticket the nature of the purchase. Any such person, or person
3601-acting on behalf of a firm, agency or entity making purchases on
3602-behalf of a child care center in violation of this paragraph shall
3603-be guilty of a misdemeanor and upon conviction thereof shall be
3604-fined an amount equal to double the amount of sales tax involved or
3605-incarcerated for not more than sixty (60) days or both;
3606-70. a. Sales of tangible personal property to a service
3607-organization of mothers who have children who are
3608-serving or who have served in t he military, which
3609-service organization is exempt from taxation pursuant
3610-to the provisions of the Internal Revenue Code, 26
3611-U.S.C., Section 501(c)(19) and which is known as the
3612-Blue Star Mothers of America, Inc. The exemption
3613-provided by this paragraph sh all only apply to the
3614-purchase of tangible personal property actually sent
3615-to United States military personnel overseas who are
3616-serving in a combat zone and not to any other tangible
3617-personal property purchased by the organization.
3618-Provided, this exemptio n shall not apply to any sales
3619-
3620-ENGR. S. B. NO. 1502 Page 32 1
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3622-3
3623-4
3624-5
3625-6
3626-7
3627-8
3628-9
3629-10
3630-11
3631-12
3632-13
3633-14
3634-15
3635-16
3636-17
3637-18
3638-19
3639-20
3640-21
3641-22
3642-23
3643-24
3644-
3645-tax levied by a city, town, county, or any other
3646-jurisdiction in this state.
3647-b. The exemption authorized by this paragraph shall be
3648-administered in the form of a refund from the sales
3649-tax revenues apportioned pursuant to Sect ion 1353 of
3650-this title, and the vendor shall be required to
3651-collect the sales tax otherwise applicable to the
3652-transaction. The purchaser may apply for a refund of
3653-the state sales tax paid in the manner prescribed by
3654-this paragraph. Within sixty (60) days after the end
3655-of each calendar quarter, any purchaser that is
3656-entitled to make application for a refund based upon
3657-the exempt treatment authorized by this paragraph may
3658-file an application for refund of the state sales
3659-taxes paid during such preceding cal endar quarter.
3660-The Tax Commission shall prescribe a form for purposes
3661-of making the application for refund.
3662-c. A purchaser who applies for a refund pursuant to this
3663-paragraph shall certif y that the items were actually
3664-sent to military personnel overseas i n a combat zone.
3665-Any purchaser that applies for a refund for the
3666-purchase of items that are not authorized for
3667-exemption under this paragraph shall be subject to a
3668-
3669-ENGR. S. B. NO. 1502 Page 33 1
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3671-3
3672-4
3673-5
3674-6
3675-7
3676-8
3677-9
3678-10
3679-11
3680-12
3681-13
3682-14
3683-15
3684-16
3685-17
3686-18
3687-19
3688-20
3689-21
3690-22
3691-23
3692-24
3693-
3694-penalty in the amount o f Five Hundred Dollars
3695-($500.00);
3696-71. Sales of food and snack items to or by an organization
3697-which is exempt from taxation pursuant to the provisions of the
3698-Internal Revenue Code, 26 U.S.C., Section 501(c)(3), whose primary
3699-and principal purpose is provid ing funding for scholarships in the
3700-medical field;
3701-72. Sales of tangible personal property or services for use
3702-solely on construction projects for organizations which are exempt
3703-from taxation pursuant to the provisions of the Internal Revenue
3704-Code, 26 U.S.C., Section 501(c)(3) and whose purpose is providing
3705-end-of-life care and access to hospice services to low -income
3706-individuals who live in a facility owned by the organization. The
3707-exemption provided by this paragraph applies to sales to the
3708-organization as well as to sales to any person with whom the
3709-organization has duly entered into a construction contract,
3710-necessary for carrying out such contract or to any subcontractor to
3711-such a construction contract. Any person making purchases on behalf
3712-of such organization shall certify, in writing, on the copy of the
3713-invoice or sales ticket to be retained by the vendor that the
3714-purchases are made for and on behalf of such organization and set
3715-out the name of such organization. Any person who wrongfully or
3716-erroneously certifies that purchases are for any of the above -named
3717-organizations or who otherwise violates this section shall be guilty
3718-
3719-ENGR. S. B. NO. 1502 Page 34 1
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3721-3
3722-4
3723-5
3724-6
3725-7
3726-8
3727-9
3728-10
3729-11
3730-12
3731-13
3732-14
3733-15
3734-16
3735-17
3736-18
3737-19
3738-20
3739-21
3740-22
3741-23
3742-24
3743-
3744-of a misdemeanor and upon conviction thereof shall be fined an
3745-amount equal to double the amount of sales tax involved or
3746-incarcerated for not more than sixty (60) days or both;
3747-73. Sales of tickets for admission to events held by
3748-organizations exempt from taxation pursuant to the provisions of the
3749-Internal Revenue Code, 26 U.S.C., Section 501(c)(3) that are
3750-organized for the purpose of supporting general hospitals licensed
3751-by the State Departm ent of Health;
3752-74. Sales of tangible personal property or services:
3753-a. to a foundation which is exempt from taxation pursuant
3754-to the provisions of the Internal Revenue Code, 26
3755-U.S.C., Section 501(c)(3) and which raises tax -
3756-deductible contributions in sup port of a wide range of
3757-firearms-related public interest activities of the
3758-National Rifle Association of America and other
3759-organizations that defend and foster Second Amendment
3760-rights, and
3761-b. to or by a grassroots fundraising program for sales
3762-related to events to raise funds for a foundation
3763-meeting the qualifications of subparagraph a of this
3764-paragraph;
3765-75. Sales by an organization or entity which is exempt from
3766-taxation pursuant to the provisions of the Internal Revenue Code, 26
3767-U.S.C., Section 501(c)(3 ) which are related to a fundraising event
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3793-
3794-sponsored by the organization or entity when the event does not
3795-exceed any five (5) consecutive days and when the sales are not in
3796-the organization’s or the entity’s regular course of business.
3797-Provided, the exemption provided in this paragraph shall be limited
3798-to tickets sold for admittance to the fundraising event and items
3799-which were donated to the organization or entity for sale at the
3800-event;
3801-76. Effective November 1, 2017, sales of tangible personal
3802-property or services to an organization which is exempt from
3803-taxation pursuant to the provisions of the Internal Revenue Code, 26
3804-U.S.C., Section 501(c)(3) and operates as a collaborative model
3805-which connects community agencies in one location to serve
3806-individuals and families affected by violence and where victims have
3807-access to services and advocacy at no cost to the victim;
3808-77. Effective July 1, 2018, sales of tangible personal property
3809-or services to or by an association which is exempt from taxation
3810-pursuant to the provisions of the Internal Revenue Code, 26 U.S.C.,
3811-Section 501(c)(19) and which is known as the National Guard
3812-Association of Oklahoma;
3813-78. Effective July 1, 2018, sales of tangib le personal property
3814-or services to or by an association which is ex empt from taxation
3815-pursuant to the provisions of the Internal Revenue Code, 26 U.S.C.,
3816-Section 501(c)(4) and which is known as the Marine Corps League
3817-Department of Oklahoma;
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3843-
3844-79. Sales of tangible personal property or services to the
3845-American Legion, whet her the purchase is made by the entity
3846-chartered by the United States Congress or is an entity organized
3847-under the laws of this or another state pursuant to the authority of
3848-the national American Legion organization;
3849-80. Sales of tangible personal propert y or services to or by an
3850-organization which is:
3851-a. exempt from taxation pursuant to the provisions of the
3852-Internal Revenue Code, 26 U.S.C., Section 501(c)(3),
3853-b. verified with a letter fr om the MIT Fab Foundation as
3854-an official member of the Fab Lab Netwo rk in
3855-compliance with the Fab Charter, and
3856-c. able to provide documentation that its primary and
3857-principal purpose is to provide community access to
3858-advanced 21st century manufacturing and digital
3859-fabrication tools for science, technology,
3860-engineering, art and math (STEAM) learning skills,
3861-developing inventions, creating and sustaining
3862-businesses and producing personalized products;
3863-81. Effective November 1, 2021, sales of tangible persona l
3864-property or services used solely for construction and remodeling
3865-projects to an organization which is exempt from taxation pursuant
3866-to the provisions of the Internal Revenue Code, 26 U.S.C., Section
3867-501(c)(3), and which meets the following requirements:
3868-
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3893-
3894-a. its primary purpose is to construct or remodel and
3895-sell affordable housing and provide homeownership
3896-education to residents of Oklahoma that have an income
3897-that is below one hundred percent (100%) of the Family
3898-Median Income guidelines as defined by the U.S.
3899-Department of Housing and Urban Development,
3900-b. it conducts its activities in a manner that serves
3901-public or charitable purposes, rather than commercial
3902-purposes,
3903-c. it receives funding and revenue and charges fees in a
3904-manner that does not incentivi ze it or its employees
3905-to act other than in the best interests of it s
3906-clients, and
3907-d. it compensates its employees in a manner that does not
3908-incentivize employees to act other than in the best
3909-interests of its clients;
3910-82. Effective November 1, 2021, sale s of tangible personal
3911-property or services to a nonprofit entity, o rganized pursuant to
3912-Oklahoma law before January 1, 2022, exempt from federal income
3913-taxation pursuant to Section 501(c) of the Internal Revenue Code of
3914-1986, as amended, the principal fun ctions of which are to provide
3915-assistance to natural persons followi ng a disaster, with program
3916-emphasis on repair or restoration to single -family residential
3917-dwellings or the construction of a replacement single -family
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3943-
3944-residential dwelling. As used in th is paragraph, “disaster” means
3945-damage to property with or without ac companying injury to persons
3946-from heavy rain, high winds, tornadic winds, drought, wildfire,
3947-snow, ice, geologic disturbances, explosions, chemical accidents or
3948-spills and other events cau sing damage to property on a large scale.
3949-For purposes of this para graph, an entity that expended at least
3950-seventy-five percent (75%) of its funds on the restoration to
3951-single-family housing following a disaster including related general
3952-and administrative expenses, shall be eligible for the exemption
3953-authorized by this p aragraph;
3954-83. Effective November 1, 2021, through December 31, 2024,
3955-sales of tangible personal property or services to a museum that:
3956-a. operates as a part of an organization which is ex empt
3957-from taxation pursuant to the provisions of the
3958-Internal Revenue Code, 26 U.S.C., Section 501(c)(3),
3959-b. is not accredited by the American Alliance of Museums,
3960-and
3961-c. operates on an annual budget of less than One Million
3962-Dollars ($1,000,000.00);
3963-84. Until July 1, 2022, sales of tangible personal property or
3964-services for use in a clinical practice or medical facility operated
3965-by an organization which is exempt from taxation pursuant to the
3966-provisions of the Internal Revenue Code of the United States, 26
3967-U.S.C., Section 501(c)(3), and which has entered into a joint
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3993-
3994-operating agreement with the University Hospitals Trust created
3995-pursuant to Section 3224 of Title 63 of the Oklahoma Statutes. The
3996-exemption provided by this paragraph shall be limited to the
3997-purchase of tangible personal property and services for use in
1997+
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39982024 clinical practices or medical facilities acquired or leased by the
39992025 organization from the University Hospitals Authority, University
40002026 Hospitals Trust, or the University of Oklahoma on or after June 1,
40012027 2021; and
40022028 85. Sales of tangible persona l property or services to a
40032029 nonprofit entity, organized pursuant to Oklahoma law before January
40042030 1, 2019, exempt from federal income taxation pursuant to Sect ion
40052031 501(c) of the Internal Revenue Code of 1986, as amended, the
40062032 principal functions of which are t o provide assistance to natural
40072033 persons following a disaster, with program emphasis on repair or
40082034 restoration to single-family residential dwellings or the
40092035 construction of a replacement single -family residential dwelling.
40102036 For purposes of this paragraph, an entity operated exclusively for
40112037 charitable and educational purposes through the coordination of
40122038 volunteers for the disaster recovery of homes (as derived fr om Part
40132039 III, Statement of Program Services, of Internal Revenue Se rvice Form
40142040 990) and offers its se rvices free of charge to disaster survivors
40152041 statewide who are low income with no or limited means o f recovery on
40162042 their own for the restoration to single -family housing following a
40172043 disaster including related general and admi nistrative expenses,
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40442044 shall be eligible for the exemption authorized by this paragraph.
40452045 The exemption provided by this paragraph sha ll only be applicable to
4046-sales made on or after the effective date of this act July 1, 2022.
4047-As used in this paragraph, “disaster” means damage to property with
4048-or without accompanying injury to persons from heavy rain, high
4049-winds, tornadic winds, drought, wildfire, snow, ice, geologic
4050-disturbances, explosions, chemical accidents or spills and other
4051-events causing damage to property on a large scale.
4052-SECTION 4. This act shall become effective November 1, 2024.
4053-Passed the Senate the 1 4th day of March, 2024.
4054-
4055-
4056-
4057- Presiding Officer of the Senate
4058-
4059-
4060-Passed the House of Representatives the ____ day of __ ________,
4061-2024.
4062-
4063-
4064-
4065- Presiding Officer of the House
4066- of Representatives
4067-
2046+sales made on or after the effective date of this act. As used in
2047+this paragraph, “disaster” means damage to property with or witho ut
2048+
2049+SB1502 HFLR Page 41
2050+BOLD FACE denotes Committee Amendments. 1
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2075+accompanying injury to persons from heavy rain, high winds, tornadic
2076+winds, drought, wildfire, s now, ice, geologic disturbances,
2077+explosions, chemical acci dents or spills and other events causing
2078+damage to property on a l arge scale.
2079+SECTION 2. This act shall become effective November 1, 2024.
2080+
2081+COMMITTEE REPORT BY: COMMITTEE ON APPROPR IATIONS AND BUDGET, dated
2082+04/18/2024 - DO PASS, As Amended and Coauthored.
40682083