| 3 | | - | SENATE FLOOR VERSION - SB310 SFLR Page 1 |
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| 4 | | - | (Bold face denotes Committee Amendments) 1 |
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| 29 | | - | SENATE FLOOR VERSION |
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| 30 | | - | February 22, 2023 |
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| 31 | | - | |
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| 32 | | - | |
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| 33 | | - | SENATE BILL NO. 310 By: Pugh and Prieto |
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| 34 | | - | |
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| 36 | | - | |
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| 37 | | - | |
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| 38 | | - | |
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| 39 | | - | [ sales tax exemption - governmental and nonprofit |
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| 40 | | - | entities - effective date ] |
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| 3 | + | |
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| 4 | + | Req. No. 1565 Page 1 1 |
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| 53 | + | STATE OF OKLAHOMA |
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| 54 | + | |
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| 55 | + | 1st Session of the 59th Legislature (2023) |
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| 56 | + | |
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| 57 | + | SENATE BILL 310 By: Pugh |
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| 58 | + | |
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| 59 | + | |
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| 60 | + | |
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| 61 | + | |
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| 62 | + | |
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| 63 | + | AS INTRODUCED |
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| 64 | + | |
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| 65 | + | An Act relating to sales tax exemption; amendin g 68 |
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| 66 | + | O.S. 2021, Section 1356, as last ame nded by Section |
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| 67 | + | 1, Chapter 394, O.S.L. 2022 (68 O.S . Supp. 2022, |
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| 68 | + | Section 1356), which relates to exemptions for |
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| 69 | + | governmental and nonprofit entities; modifying |
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| 70 | + | effective date of exemption for certain mus eums; |
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| 71 | + | updating statutory language; updating statutory |
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| 72 | + | reference; and providing an effective date. |
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| 41 | 73 | | |
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| 42 | 74 | | |
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| 43 | 75 | | |
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| 44 | 76 | | |
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| 45 | 77 | | BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA: |
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| 46 | 78 | | SECTION 1. AMENDATORY 68 O.S. 2021, Section 1356, as |
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| 47 | 79 | | last amended by Section 1, Chapter 394, O.S.L. 2022 (68 O.S. Supp. |
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| 48 | 80 | | 2022, Section 1356), is amended to read as follows: |
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| 49 | 81 | | Section 1356. Exemptions - Governmental and nonp rofit entities. |
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| 50 | 82 | | There are hereby specifi cally exempted from the tax levied by |
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| 51 | 83 | | Section 1350 et seq. of this title: |
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| 52 | 84 | | 1. Sale of tangible personal pr operty or services to the United |
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| 53 | 85 | | States government or to the State of Oklahoma this state, any |
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| 54 | 86 | | political subdivision of this state, or any agency of a political |
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| 55 | 87 | | subdivision of this state; provided, all sales to contractors in |
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| 56 | 88 | | connection with the performance of any contract with the United |
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| 87 | 143 | | 2. Sales of property to agents appointed by or under contr act |
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| 88 | 144 | | with agencies or ins trumentalities of the Unit ed States government |
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| 89 | 145 | | if ownership and possession of such propert y transfers immediately |
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| 90 | 146 | | to the United States government; |
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| 91 | 147 | | 3. Sales of property to agents appointed by or under contract |
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| 92 | 148 | | with a political subdi vision of this state if the sale of such |
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| 93 | 149 | | property is associated with the development of a qualified federal |
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| 94 | 150 | | facility, as provided in the Oklahoma Federal Facilities Development |
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| 95 | 151 | | Act, and if ownership and possession of such property transfers |
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| 96 | 152 | | immediately to the political subdivisio n or the state; |
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| 97 | 153 | | 4. Sales made directly by county , district, or state fair |
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| 98 | 154 | | authorities of this state, upon the premises of the fair authority, |
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| 99 | 155 | | for the sole benefit of the fair authority or sales of admission |
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| 100 | 156 | | tickets to such fairs or fair events at any loca tion in the state |
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| 101 | 157 | | authorized by county, district , or state fair authorities; provided, |
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| 102 | 158 | | the exemption provided by this paragraph for admission tickets to |
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| 103 | 159 | | fair events shall apply only to any portion of the admission price |
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| 104 | 160 | | that is retained by or distributed t o the fair authority . As used |
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| 105 | 161 | | in this paragraph, “fair event” shall be limited to an even t held on |
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| 106 | 162 | | the premises of the fair authority in conjunction with and during |
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| 107 | 163 | | the time period of a county, district, or state fair; |
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| 137 | 217 | | primarily for teachers and pupils and are not operated primarily for |
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| 138 | 218 | | the public or for profit; |
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| 139 | 219 | | 6. Dues paid to fraternal, religious, civic, c haritable, or |
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| 140 | 220 | | educational societies or organizatio ns by regular members t hereof, |
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| 141 | 221 | | provided, such societies or organ izations operate under what is |
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| 142 | 222 | | commonly termed the lodge plan or sys tem, and provided such |
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| 143 | 223 | | societies or organizations do not operate for a pro fit which inures |
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| 144 | 224 | | to the benefit of any individual member or members there of to the |
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| 145 | 225 | | exclusion of other members and dues paid monthly or annually to |
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| 146 | 226 | | privately owned scientific and educ ational libraries by members |
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| 147 | 227 | | sharing the use of services rendered by such libraries with students |
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| 148 | 228 | | interested in the study of geology, petroleum eng ineering, or |
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| 149 | 229 | | related subjects; |
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| 150 | 230 | | 7. Sale of tangible personal property or services to or by |
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| 151 | 231 | | churches, except sales made in the course of business for profit or |
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| 152 | 232 | | savings, competing with other persons engaged in the same, or a |
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| 153 | 233 | | similar business or sale of tangi ble personal property or services |
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| 154 | 234 | | by an organization exempt from federal income tax pursuant to |
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| 155 | 235 | | Section 501(c)(3) of the Internal Revenue Code of 1986, as amended, |
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| 156 | 236 | | made on behalf of or at the request of a church or churches if the |
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| 157 | 237 | | sale of such property is conducted not more than once each calenda r |
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| 158 | 238 | | year for a period not to exceed three (3) days by the organization |
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| 188 | 292 | | 8. The amount of proceeds received from the sale of admissi on |
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| 189 | 293 | | tickets which is separately stated on the ticket of admission for |
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| 190 | 294 | | the repayment of money borrowed by any accredited state-supported |
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| 191 | 295 | | college or university or any public trust of which a coun ty in this |
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| 192 | 296 | | state is the beneficiary, for the purpose of construc ting or |
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| 193 | 297 | | enlarging any facility to be used for the staging of an athl etic |
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| 194 | 298 | | event, a theatrical production, or any other form of entertainment, |
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| 195 | 299 | | edification, or cultural cultivation to which entry is gained with a |
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| 196 | 300 | | paid admission ticket. Such facilities include , but are not limited |
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| 197 | 301 | | to, athletic fields, athletic stadiums, field houses, amphitheaters, |
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| 198 | 302 | | and theaters. To be eligible for this sales tax e xemption, the |
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| 199 | 303 | | amount separately stated on the admiss ion ticket shall be a |
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| 200 | 304 | | surcharge which is imposed, collected , and used for the sole purpose |
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| 201 | 305 | | of servicing or aiding in the servicing of debt incurred by the |
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| 202 | 306 | | college or university to effect the capital impro vements |
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| 203 | 307 | | hereinbefore described; |
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| 204 | 308 | | 9. Sales of tangible personal property or services to the |
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| 205 | 309 | | council organizations or similar state supervisory organizations of |
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| 206 | 310 | | the Boy Scouts of Americ a, Girl Scouts of the U.S.A., and Camp Fire |
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| 207 | 311 | | USA; |
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| 208 | 312 | | 10. Sale of tangible personal property or services to any |
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| 209 | 313 | | county, municipality, rural water district, public school district, |
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| 239 | 367 | | Northeast Oklahoma Publ ic Facilities Authority, the Oklahoma |
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| 240 | 368 | | Municipal Power Authority, City of Tul sa-Rogers County Port |
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| 241 | 369 | | Authority, Muskogee C ity-County Port Authority, the Oklahoma |
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| 242 | 370 | | Department of Veterans Affai rs, the Broken Bow Economic Development |
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| 243 | 371 | | Authority, Ardmore Developmen t Authority, Durant Industrial |
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| 244 | 372 | | Authority, Oklahoma Ordna nce Works Authority, Central Oklahoma |
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| 245 | 373 | | Master Conservancy Distri ct, Arbuckle Master Conservancy District, |
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| 246 | 374 | | Fort Cobb Master Conservan cy District, Foss Reservoir Master |
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| 247 | 375 | | Conservancy District, Mountain Par k Master Conservancy District, |
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| 248 | 376 | | Waurika Lake Master Conse rvancy District, and the Office of |
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| 249 | 377 | | Management and Enterprise Servic es only when carrying out a public |
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| 250 | 378 | | construction contract on behalf o f the Oklahoma Department of |
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| 251 | 379 | | Veterans Affairs, and effective July 1, 2022, the University |
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| 252 | 380 | | Hospitals Trust, or to any person with whom any of the above-named |
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| 253 | 381 | | subdivisions or agencies of thi s state has duly entered into a |
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| 254 | 382 | | public contract pursuant to law, nec essary for carrying out such |
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| 255 | 383 | | public contract or to any subcontractor to such a public contract. |
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| 256 | 384 | | Any person making purchases on behalf of such su bdivision or agency |
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| 257 | 385 | | of this state shall cer tify, in writing, on the copy of the invoice |
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| 258 | 386 | | or sales ticket to be r etained by the vendor that the purchases are |
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| 259 | 387 | | made for and on behalf o f such subdivision or agency of this state |
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| 260 | 388 | | and set out the name of such publ ic subdivision or agency . Any |
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| 290 | 442 | | who otherwise violates this section shall be guilty of a misdemeanor |
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| 291 | 443 | | and upon conviction t hereof shall be fined an amount equal to do uble |
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| 292 | 444 | | the amount of sales tax involved or incarcerated for not more t han |
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| 293 | 445 | | sixty (60) days or both; |
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| 294 | 446 | | 11. Sales of tangible personal property or services to private |
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| 295 | 447 | | institutions of higher educati on and private element ary and |
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| 296 | 448 | | secondary institutions of education accredited by the State |
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| 297 | 449 | | Department of Education or registered by th e State Board of |
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| 298 | 450 | | Education for purposes of participating in federal p rograms or |
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| 299 | 451 | | accredited as defined by the Oklahoma State Regents for Higher |
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| 300 | 452 | | Education which are exempt from taxation purs uant to the provisions |
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| 301 | 453 | | of the Internal Revenue Code, 26 U.S.C., Sect ion 501(c)(3) including |
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| 302 | 454 | | materials, supplies, and equipment used in th e construction and |
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| 303 | 455 | | improvement of buildings and other s tructures owned by th e |
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| 304 | 456 | | institutions and operated for educational purposes. |
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| 305 | 457 | | Any person, firm, agency, or entity making purchases on b ehalf |
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| 306 | 458 | | of any institution, agency, or subdivision in this state, shall |
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| 307 | 459 | | certify in writing, on the copy of the invoice or sales ticket the |
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| 308 | 460 | | nature of the purchases, and violation of this parag raph shall be a |
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| 309 | 461 | | misdemeanor as set forth in paragraph 10 of this sec tion; |
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| 310 | 462 | | 12. Tuition and educational fees paid to private institutions |
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| 311 | 463 | | of higher education and private elementary and seconda ry |
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| 341 | 517 | | of participating in federal programs or accredited as defined by the |
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| 342 | 518 | | Oklahoma State Regents for Higher Education which a re exempt from |
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| 343 | 519 | | taxation pursuant to the provisions of the Interna l Revenue Code, 26 |
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| 344 | 520 | | U.S.C., Section 501(c)(3); |
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| 345 | 521 | | 13. a. Sales of tangible personal property made by: |
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| 346 | 522 | | (1) a public school, |
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| 347 | 523 | | (2) a private school offering instruction for grade |
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| 348 | 524 | | levels kindergarten through twelfth grade , |
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| 349 | 525 | | (3) a public school district, |
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| 350 | 526 | | (4) a public or private school board, |
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| 351 | 527 | | (5) a public or private school student gro up or |
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| 352 | 528 | | organization, |
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| 353 | 529 | | (6) a parent-teacher association or organizatio n |
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| 354 | 530 | | other than as specified in subparagraph b of th is |
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| 355 | 531 | | paragraph, or |
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| 356 | 532 | | (7) public or private school personnel for purposes |
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| 357 | 533 | | of raising funds for the benefit of a public or |
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| 358 | 534 | | private school, public school district, public or |
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| 359 | 535 | | private school board, or public or private school |
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| 360 | 536 | | student group or organization, or |
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| 361 | 537 | | b. Sales of tangible personal pro perty made by or to |
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| 362 | 538 | | nonprofit parent-teacher associations or organizations |
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| 392 | 592 | | nonprofit local public or private school fou ndations |
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| 393 | 593 | | which solicit money or property in the name of any |
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| 394 | 594 | | public or private school or public school district. |
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| 395 | 595 | | The exemption provided by thi s paragraph for sales made by a |
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| 396 | 596 | | public or private school shall be l imited to those public or private |
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| 397 | 597 | | schools accredited by the State Department of Education or |
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| 398 | 598 | | registered by the State Boar d of Education for purposes of |
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| 399 | 599 | | participating in federal programs . Sale of tangible personal |
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| 400 | 600 | | property in this paragraph shall include s ale of admission tickets |
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| 401 | 601 | | and concessions at ath letic events; |
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| 402 | 602 | | 14. Sales of tangible personal property by: |
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| 403 | 603 | | a. local 4-H clubs, |
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| 404 | 604 | | b. county, regional, or state 4-H councils, |
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| 405 | 605 | | c. county, regional, or state 4-H committees, |
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| 406 | 606 | | d. 4-H leader associations, |
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| 407 | 607 | | e. county, regional, or state 4-H foundations, and |
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| 408 | 608 | | f. authorized 4-H camps and training c enters. |
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| 409 | 609 | | The exemption provided by this paragrap h shall be limited to |
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| 410 | 610 | | sales for the purpose of raising funds for the benefit of such |
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| 411 | 611 | | organizations. Sale of tangible personal prope rty exempted by this |
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| 412 | 612 | | paragraph shall inclu de sale of admission tickets; |
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| 442 | 666 | | organization exempt from taxation pursuant to the pr ovisions of the |
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| 443 | 667 | | Internal Revenue Code, 26 U.S.C., Section 501(c)(4); |
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| 444 | 668 | | 16. Sales of tangible personal property or services to any |
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| 445 | 669 | | person with whom the Oklahoma Tourism and Recreation Department has |
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| 446 | 670 | | entered into a public contract and which is necessary for c arrying |
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| 447 | 671 | | out such contract to assist the Department in the development and |
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| 448 | 672 | | production of advertising, promotion, publicity , and public |
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| 449 | 673 | | relations programs; |
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| 450 | 674 | | 17. Sales of tangible personal proper ty or services to fire |
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| 451 | 675 | | departments organized pursuant to Section 592 of Title 18 of the |
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| 452 | 676 | | Oklahoma Statutes which items are to be used for the purposes of the |
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| 453 | 677 | | fire department. Any person making purchases on behalf of any such |
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| 454 | 678 | | fire department shall certify, in writing, on the copy of the |
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| 455 | 679 | | invoice or sales ticket to be ret ained by the vendor that the |
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| 456 | 680 | | purchases are made for and on behalf of such fir e department and set |
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| 457 | 681 | | out the name of such fire department. Any person who wrongfully or |
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| 458 | 682 | | erroneously certifies that the purchases are for any such fire |
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| 459 | 683 | | department or who otherwise violates the provisions of this section |
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| 460 | 684 | | shall be deemed guilty of a misdemea nor and upon conviction thereof, |
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| 461 | 685 | | shall be fined an amount equal to double the amount of sales tax |
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| 462 | 686 | | involved or incarcerated for not more than sixty (60) days, or both; |
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| 493 | 741 | | office or other entity which is operated by a state institution of |
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| 494 | 742 | | higher education with institutional employees or by a municipality |
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| 495 | 743 | | with municipal emplo yees; |
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| 496 | 744 | | 19. The first Fifteen Thousand Dollars ( $15,000.00) each year |
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| 497 | 745 | | from sales of tangible personal property by fi re departments |
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| 498 | 746 | | organized pursuant to Titles 11, 18, or 19 of the Oklahoma Statutes |
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| 499 | 747 | | for the purposes of raising funds for the benefit of the f ire |
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| 500 | 748 | | department. Fire departments selling tangi ble personal property for |
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| 501 | 749 | | the purposes of raising funds shall be lim ited to no more than six |
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| 502 | 750 | | (6) days each year to raise such funds in order to receive the |
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| 503 | 751 | | exemption granted by this paragraph; |
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| 504 | 752 | | 20. Sales of tangible personal property or services to any Boy s |
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| 505 | 753 | | & Girls Clubs of America affiliate in this state which is not |
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| 506 | 754 | | affiliated with the Salvation Army and which is exempt from taxation |
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| 507 | 755 | | pursuant to the provisions of the Internal Revenue Code, 26 U.S.C., |
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| 508 | 756 | | Section 501(c)(3); |
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| 509 | 757 | | 21. Sales of tangible personal prop erty or services to any |
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| 510 | 758 | | organization, which takes court -adjudicated juveniles for purposes |
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| 511 | 759 | | of rehabilitation, and which is exempt fr om taxation pursuant to the |
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| 512 | 760 | | provisions of the Internal Revenue Code, 26 U.S.C ., Section |
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| 513 | 761 | | 501(c)(3), provided that at least fi fty percent (50%) of the |
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| 544 | 816 | | 22. Sales of tangible personal property or se rvices to: |
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| 545 | 817 | | a. any health center as defined in Section 254b of Title |
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| 546 | 818 | | 42 of the United States Code, |
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| 547 | 819 | | b. any clinic receiving disburseme nts of state monies |
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| 548 | 820 | | from the Indigent Health Care Revolving Fund pursuant |
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| 549 | 821 | | to the provisions of Section 66 of Title 56 of the |
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| 550 | 822 | | Oklahoma Statutes, |
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| 551 | 823 | | c. any community-based health center which meets all of |
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| 552 | 824 | | the following criteria: |
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| 553 | 825 | | (1) provides primary care servic es at no cost to the |
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| 554 | 826 | | recipient, and |
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| 555 | 827 | | (2) is exempt from taxation pursuant to t he |
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| 556 | 828 | | provisions of Section 501(c)(3) of the Inter nal |
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| 557 | 829 | | Revenue Code, 26 U.S.C., Section 501(c)(3), and |
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| 558 | 830 | | d. any community mental health center as defined in |
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| 559 | 831 | | Section 3-302 of Title 43A of the Oklahoma Statutes; |
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| 560 | 832 | | 23. Dues or fees including free or complimentary du es or fees |
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| 561 | 833 | | which have a value equivalent to the charge that could have |
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| 562 | 834 | | otherwise been made, to YMCAs, YWCAs , or municipally-owned |
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| 563 | 835 | | recreation centers for the use of facilities and programs; |
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| 595 | 891 | | children, and which organization is exempt from taxation pursuant to |
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| 596 | 892 | | the provisions of the Internal Revenue Code, 26 U.S.C. , Section |
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| 597 | 893 | | 501(c)(3); |
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| 598 | 894 | | 25. Sales of tangible personal property or ser vices to museums |
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| 599 | 895 | | or other entities which have been accredited by the American |
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| 600 | 896 | | Association Alliance of Museums. Any person making purchases o n |
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| 601 | 897 | | behalf of any such museum or other entity shall certify, in writing, |
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| 602 | 898 | | on the copy of the invoice or sales ticket to be reta ined by the |
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| 603 | 899 | | vendor that the purchases are made for and on behalf of such museum |
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| 604 | 900 | | or other entity and set out the name of such museum or other entity. |
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| 605 | 901 | | Any person who wrongfully or err oneously certifies that th e |
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| 606 | 902 | | purchases are for any such museum or other ent ity or who otherwise |
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| 607 | 903 | | violates the provisions of this paragraph shall be deemed guilty of |
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| 608 | 904 | | a misdemeanor and, upon conviction thereof, shall be fined an amount |
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| 609 | 905 | | equal to double the amou nt of sales tax involved o r incarcerated for |
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| 610 | 906 | | not more than sixty (60) days , or by both such fine and |
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| 611 | 907 | | incarceration; |
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| 612 | 908 | | 26. Sales of tickets for admission by any museum accredited by |
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| 613 | 909 | | the American Association Alliance of Museums. In order to be |
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| 614 | 910 | | eligible for the exemption provided by this parag raph, an amount |
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| 646 | 966 | | servicing or aiding in the ser vicing of debt incurred by the museum |
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| 647 | 967 | | to effect the construction, enlarging, or renovation of any facility |
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| 648 | 968 | | to be used for entertainment, edification , or cultural cultivation |
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| 649 | 969 | | to which entry is gained with a pai d admission ticket; |
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| 650 | 970 | | 27. Sales of tangible perso nal property or services occurring |
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| 651 | 971 | | on or after June 1, 1995, to children’s homes which are supported or |
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| 652 | 972 | | sponsored by one or more churches, members of which serve as |
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| 653 | 973 | | trustees of the home; |
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| 654 | 974 | | 28. Sales of tangible personal property or services to the |
|---|
| 655 | 975 | | organization known as the Disabled American Veterans, Department of |
|---|
| 656 | 976 | | Oklahoma, Inc., and subordinate chapters thereof; |
|---|
| 657 | 977 | | 29. Sales of tangible personal proper ty or services to youth |
|---|
| 658 | 978 | | camps which are supported or sponsore d by one or more churches, |
|---|
| 659 | 979 | | members of which serv e as trustees of the organization; |
|---|
| 660 | 980 | | 30. a. Until July 1, 2022, transfer of tangible personal |
|---|
| 661 | 981 | | property made pursuant to Sect ion 3226 of Title 63 of |
|---|
| 662 | 982 | | the Oklahoma Statutes by t he University Hospitals |
|---|
| 663 | 983 | | Trust, and |
|---|
| 664 | 984 | | b. Effective July 1, 2022, transfer of tangible p ersonal |
|---|
| 665 | 985 | | property or services to or by: |
|---|
| 696 | 1040 | | (2) nonprofit entities which are exempt from taxation |
|---|
| 697 | 1041 | | pursuant to the provisions of the Internal |
|---|
| 698 | 1042 | | Revenue Code of the United States, 26 U.S.C., |
|---|
| 699 | 1043 | | Section 501(c)(3), which have entered into a |
|---|
| 700 | 1044 | | joint operating agreement with the Unive rsity |
|---|
| 701 | 1045 | | Hospitals Trust; |
|---|
| 702 | 1046 | | 31. Sales of tangible pers onal property or services to a |
|---|
| 703 | 1047 | | municipality, county, or school district pursuant to a lease or |
|---|
| 704 | 1048 | | lease-purchase agreement executed between the vendor and a |
|---|
| 705 | 1049 | | municipality, county, or school district. A copy of the lease or |
|---|
| 706 | 1050 | | lease-purchase agreement shall be re tained by the vendor; |
|---|
| 707 | 1051 | | 32. Sales of tangible personal property or services to any |
|---|
| 708 | 1052 | | spaceport user, as defined in the Oklahoma Space Industry |
|---|
| 709 | 1053 | | Development Act; |
|---|
| 710 | 1054 | | 33. The sale, use, storage, consumption , or distribution in |
|---|
| 711 | 1055 | | this state, whether by the importer, e xporter, or another person, of |
|---|
| 712 | 1056 | | any satellite or any associated launch vehicle includ ing components |
|---|
| 713 | 1057 | | of, and parts and motors for, any such satellite or launch vehicle, |
|---|
| 714 | 1058 | | imported or caused to be imported into this state for the purpos e of |
|---|
| 715 | 1059 | | export by means of l aunching into space. This exemption provided by |
|---|
| 716 | 1060 | | this paragraph shall not be affecte d by: |
|---|
| 747 | 1115 | | c. the absence of any transfer or title to, or possession |
|---|
| 748 | 1116 | | of, the satellite or launch vehicle after launch; |
|---|
| 749 | 1117 | | 34. The sale, lease, use, storage, consumption, or distribution |
|---|
| 750 | 1118 | | in this state of any space f acility, space propulsion system or |
|---|
| 751 | 1119 | | space vehicle, satellite , or station of any kind poss essing space |
|---|
| 752 | 1120 | | flight capacity includi ng components thereof; |
|---|
| 753 | 1121 | | 35. The sale, lease, use , storage, consumption, or distribution |
|---|
| 754 | 1122 | | in this state of tangible personal property, placed on or used |
|---|
| 755 | 1123 | | aboard any space facility, space propulsion system or space vehicle, |
|---|
| 756 | 1124 | | satellite, or station possessing spa ce flight capacity, which is |
|---|
| 757 | 1125 | | launched into space, irrespective of whether such tangible property |
|---|
| 758 | 1126 | | is returned to this state for subse quent use, storage, or |
|---|
| 759 | 1127 | | consumption in any manner; |
|---|
| 760 | 1128 | | 36. The sale, lease, use, storage, co nsumption, or distribution |
|---|
| 761 | 1129 | | in this state of tangible personal property meeting the d efinition |
|---|
| 762 | 1130 | | of “section 38 property” as defined in Sections 48(a)(1)(A) and |
|---|
| 763 | 1131 | | (B)(i) of the Internal Revenue Code of 1986, tha t is an integral |
|---|
| 764 | 1132 | | part of and used primarily in sup port of space flight; however, |
|---|
| 765 | 1133 | | section 38 property used in support of space flight s hall not |
|---|
| 766 | 1134 | | include general office equipment, any boat, mobile home, motor |
|---|
| 767 | 1135 | | vehicle, or other vehicle of a class or type requi red to be |
|---|
| 798 | 1190 | | flight”, for purposes of this paragraph, mean s the altering, |
|---|
| 799 | 1191 | | monitoring, controlling, regulatin g, adjusting, servicing, or |
|---|
| 800 | 1192 | | repairing of any space facility, space propulsion systems or space |
|---|
| 801 | 1193 | | vehicle, satellite, or station possessing space flight capacity |
|---|
| 802 | 1194 | | including the components thereof; |
|---|
| 803 | 1195 | | 37. The purchase or lease of machinery and equipment for use a t |
|---|
| 804 | 1196 | | a fixed location in this state, whi ch is used exclusively in the |
|---|
| 805 | 1197 | | manufacturing, processing, compounding, or producing of any space |
|---|
| 806 | 1198 | | facility, space propulsion system or sp ace vehicle, satellite, or |
|---|
| 807 | 1199 | | station of any kind possessing sp ace flight capacity. Provided, the |
|---|
| 808 | 1200 | | exemption provided for in this paragraph shall not be allowed unless |
|---|
| 809 | 1201 | | the purchaser or lessee signs an affidavit stating that the item or |
|---|
| 810 | 1202 | | items to be exempted are for the exclusive use designated herein. |
|---|
| 811 | 1203 | | Any person furnishing a false affidavit to the vendor for the |
|---|
| 812 | 1204 | | purpose of evading payment of any tax imposed by Section 1354 o f |
|---|
| 813 | 1205 | | this title shall be subject to the penalties provided by law. As |
|---|
| 814 | 1206 | | used in this paragra ph, “machinery and equipment” means “section 38 |
|---|
| 815 | 1207 | | property” as defined in Sections 48 (a)(1)(A) and (B)(i) of the |
|---|
| 816 | 1208 | | Internal Revenue Code of 1986, which is used as an integr al part of |
|---|
| 817 | 1209 | | the manufacturing, processing, compounding, or producing of items of |
|---|
| 818 | 1210 | | tangible personal property. Such term includes parts and |
|---|
| 848 | 1264 | | 38. The amount of a surcharge or any other amount which is |
|---|
| 849 | 1265 | | separately stated on an admission t icket which is imposed, |
|---|
| 850 | 1266 | | collected, and used for the sole pur pose of constructing, |
|---|
| 851 | 1267 | | remodeling, or enlarging facilities of a public trust having a |
|---|
| 852 | 1268 | | municipality or county a s its sole beneficiary; |
|---|
| 853 | 1269 | | 39. Sales of tangible personal property or services which are |
|---|
| 854 | 1270 | | directly used in or for the benefit of a state park in this state, |
|---|
| 855 | 1271 | | which are made to an organization which is exempt from taxation |
|---|
| 856 | 1272 | | pursuant to the provisions of the Inte rnal Revenue Code, 26 U.S.C., |
|---|
| 857 | 1273 | | Section 501(c)(3) and which is organized primarily for the purpose |
|---|
| 858 | 1274 | | of supporting one or more state parks located in t his state; |
|---|
| 859 | 1275 | | 40. The sale, lease, or use of parking privileges by an |
|---|
| 860 | 1276 | | institution of The Oklahoma State System of Higher Education; |
|---|
| 861 | 1277 | | 41. Sales of tangible personal property or services for use on |
|---|
| 862 | 1278 | | campus or school construction projects for the benefit of |
|---|
| 863 | 1279 | | institutions of The Oklahom a State System of Higher Education, |
|---|
| 864 | 1280 | | private institutions of higher education accredite d by the Oklahoma |
|---|
| 865 | 1281 | | State Regents for Higher Education, or any public school or school |
|---|
| 866 | 1282 | | district when such projects are financed by or through the use of |
|---|
| 867 | 1283 | | nonprofit entities which are exempt from taxation pursuan t to the |
|---|
| 868 | 1284 | | provisions of the Internal Revenue Code , 26 U.S.C., Section |
|---|
| 869 | 1285 | | 501(c)(3); |
|---|
| 899 | 1339 | | provisions of the In ternal Revenue Code, 26 U.S.C., Sectio n |
|---|
| 900 | 1340 | | 501(c)(3), in the course of conducting a natio nal championship |
|---|
| 901 | 1341 | | sports event, but only if all or a portion of the payment in |
|---|
| 902 | 1342 | | exchange therefor would qualify as the receipt of a qualified |
|---|
| 903 | 1343 | | sponsorship payment described in Internal Revenue Code, 26 U.S.C., |
|---|
| 904 | 1344 | | Section 513(i). Sales exempted pursuant to this paragraph shall be |
|---|
| 905 | 1345 | | exempt from all Oklahoma sales, use, excise, and gross receipts |
|---|
| 906 | 1346 | | taxes; |
|---|
| 907 | 1347 | | 43. Sales of tangible personal property or services to o r by an |
|---|
| 908 | 1348 | | organization which: |
|---|
| 909 | 1349 | | a. is exempt from taxation pursua nt to the provisions of |
|---|
| 910 | 1350 | | the Internal Revenue Cod e, 26 U.S.C., Section |
|---|
| 911 | 1351 | | 501(c)(3), |
|---|
| 912 | 1352 | | b. is affiliated with a comprehensive university wit hin |
|---|
| 913 | 1353 | | The Oklahoma State System of Higher Education, and |
|---|
| 914 | 1354 | | c. has been organized primaril y for the purpose of |
|---|
| 915 | 1355 | | providing education and teacher training and |
|---|
| 916 | 1356 | | conducting events re lating to robotics; |
|---|
| 917 | 1357 | | 44. The first Fifteen Thousand Dollars ($15,000.00) each year |
|---|
| 918 | 1358 | | from sales of tangible p ersonal property to or by youth athletic |
|---|
| 919 | 1359 | | teams which are part o f an athletic organization exempt from |
|---|
| 920 | 1360 | | taxation pursuant to the provisions of the Inte rnal Revenue Code, 26 |
|---|
| 950 | 1414 | | 45. Sales of tickets for admission to a collegiate athlet ic |
|---|
| 951 | 1415 | | event that is held in a facility ow ned or operated by a municipality |
|---|
| 952 | 1416 | | or a public trust of which the municipality is the sole beneficiary |
|---|
| 953 | 1417 | | and that actually determines or is part of a tourname nt or |
|---|
| 954 | 1418 | | tournament process for determining a conference tournamen t |
|---|
| 955 | 1419 | | championship, a conference champions hip, or a national championship; |
|---|
| 956 | 1420 | | 46. Sales of tangible personal property or services to or by an |
|---|
| 957 | 1421 | | organization which is exempt fr om taxation pursuant to th e |
|---|
| 958 | 1422 | | provisions of the Internal Revenue Cod e, 26 U.S.C., Section |
|---|
| 959 | 1423 | | 501(c)(3) and is operating the Oklahoma City National Memorial and |
|---|
| 960 | 1424 | | Museum, an affiliate of the National Park System; |
|---|
| 961 | 1425 | | 47. Sales of tangible personal property or services to |
|---|
| 962 | 1426 | | organizations which a re exempt from federal taxation pursuant to the |
|---|
| 963 | 1427 | | provisions of Section 501(c)(3) of the Internal Reven ue Code, 26 |
|---|
| 964 | 1428 | | U.S.C., Section 501(c)(3), the membe rships of which are limited to |
|---|
| 965 | 1429 | | honorably discharged veterans, and which furnish financial support |
|---|
| 966 | 1430 | | to area veterans’ organizations to be used for th e purpose of |
|---|
| 967 | 1431 | | constructing a memorial or museum; |
|---|
| 968 | 1432 | | 48. Sales of tangible personal property or services on or af ter |
|---|
| 969 | 1433 | | January 1, 2003, to an organization which is exempt from taxation |
|---|
| 970 | 1434 | | pursuant to the provisions of the Int ernal Revenue Code, 26 U.S.C., |
|---|
| 971 | 1435 | | Section 501(c)(3) that is expend ing monies received from a private |
|---|
| 1001 | 1489 | | 49. Sales of tangible personal property or services to a state |
|---|
| 1002 | 1490 | | that borders this st ate or any political su bdivision of that state, |
|---|
| 1003 | 1491 | | but only to the extent that the other state or political subd ivision |
|---|
| 1004 | 1492 | | exempts or does not impose a tax on similar sales of items to this |
|---|
| 1005 | 1493 | | state or a political subdivision of this state; |
|---|
| 1006 | 1494 | | 50. Effective July 1, 2005, sales of tangible personal property |
|---|
| 1007 | 1495 | | or services to the C areer Technology Student Organizations under the |
|---|
| 1008 | 1496 | | direction and supervision of the Oklahoma Department of Career and |
|---|
| 1009 | 1497 | | Technology Education; |
|---|
| 1010 | 1498 | | 51. Sales of tangible personal property to a public trus t |
|---|
| 1011 | 1499 | | having either a singl e city, town or county or multiple cit ies, |
|---|
| 1012 | 1500 | | towns or counties, or combination thereof a s beneficiary or |
|---|
| 1013 | 1501 | | beneficiaries or a nonprofit organization which is exempt from |
|---|
| 1014 | 1502 | | taxation pursuant to the pro visions of the Internal Revenue Code, 2 6 |
|---|
| 1015 | 1503 | | U.S.C., Section 501(c )(3) for the purpose of constructing |
|---|
| 1016 | 1504 | | improvements to or expanding a hospital or nursin g home owned and |
|---|
| 1017 | 1505 | | operated by any such public trust or nonprofit entity prior to July |
|---|
| 1018 | 1506 | | 1, 2008, in counties wi th a population of less than one hundre d |
|---|
| 1019 | 1507 | | thousand (100,000) pe rsons, according to the most recent Fe deral |
|---|
| 1020 | 1508 | | Decennial Census. As used in this paragra ph, “constructing |
|---|
| 1021 | 1509 | | improvements to or expanding” shall not mean any expense for routine |
|---|
| 1022 | 1510 | | maintenance or genera l repairs and shall require a project c ost of |
|---|
| 1052 | 1564 | | enters into a contractual relationship with a public trust or |
|---|
| 1053 | 1565 | | nonprofit entity as described by this paragraph shal l be considered |
|---|
| 1054 | 1566 | | sales made to the public trust or nonprofit e ntity. The exemption |
|---|
| 1055 | 1567 | | authorized by this paragra ph shall be administered in the form of a |
|---|
| 1056 | 1568 | | refund from the sales tax revenues apportioned pursuant to Section |
|---|
| 1057 | 1569 | | 1353 of this title and the vendor shal l be required to collec t the |
|---|
| 1058 | 1570 | | sales tax otherwise applicable t o the transaction. The purchaser |
|---|
| 1059 | 1571 | | may apply for a refund of the sales tax paid in the manner |
|---|
| 1060 | 1572 | | prescribed by this paragraph. Within thirty (30) days after th e end |
|---|
| 1061 | 1573 | | of each fiscal year, any purchase r that is entitled to m ake |
|---|
| 1062 | 1574 | | application for a refund based upo n the exempt treatment authorized |
|---|
| 1063 | 1575 | | by this paragraph may file an application for refund of the sales |
|---|
| 1064 | 1576 | | taxes paid during such preceding fiscal year. The Tax Commission |
|---|
| 1065 | 1577 | | shall prescribe a form for pu rposes of making the ap plication for |
|---|
| 1066 | 1578 | | refund. The Tax Commission shall determine whether or not the total |
|---|
| 1067 | 1579 | | amount of sales tax exemptions claimed by all purchasers is equal to |
|---|
| 1068 | 1580 | | or less than Six Hundred Fifty Thousand Do llars ($650,000.00). If |
|---|
| 1069 | 1581 | | such claims are less than or equal to that amount, the Tax |
|---|
| 1070 | 1582 | | Commission shall make refunds to the purchasers in the full amou nt |
|---|
| 1071 | 1583 | | of the documented and verified sales tax amounts. If such claims by |
|---|
| 1072 | 1584 | | all purchasers are in excess of Six Hundred Fifty Thousand Dollars |
|---|
| 1073 | 1585 | | ($650,000.00), the Tax Commissi on shall determine the amount of each |
|---|
| 1103 | 1639 | | The resulting percentage determined for each purchaser s hall be |
|---|
| 1104 | 1640 | | multiplied by Six Hundred Fifty Thousand Dollars ($65 0,000.00) to |
|---|
| 1105 | 1641 | | determine the amount of refundable sales tax to be paid to each |
|---|
| 1106 | 1642 | | purchaser. The pro rata refund amount shall be the only method to |
|---|
| 1107 | 1643 | | recover sales taxes paid during the preceding fisca l year and no |
|---|
| 1108 | 1644 | | balance of any sales taxes paid on a pro rata b asis shall be the |
|---|
| 1109 | 1645 | | subject of any subsequent refu nd claim pursuant to this paragraph; |
|---|
| 1110 | 1646 | | 52. Effective July 1, 2006, sales of tangible personal property |
|---|
| 1111 | 1647 | | or services to any organization which assists , trains, educates, and |
|---|
| 1112 | 1648 | | provides housing for physically and m entally handicapped persons and |
|---|
| 1113 | 1649 | | which is exempt from taxation pursuant to the provisions of the |
|---|
| 1114 | 1650 | | Internal Revenue Code, 26 U.S.C., Section 501(c)(3) and that |
|---|
| 1115 | 1651 | | receives at least eighty-five percent (85%) of its annual bud get |
|---|
| 1116 | 1652 | | from state or federal funds. In order to receive the benefit of the |
|---|
| 1117 | 1653 | | exemption authorized by this paragraph, the taxpayer shall be |
|---|
| 1118 | 1654 | | required to make payment of the applicable sales tax at the time of |
|---|
| 1119 | 1655 | | sale to the vendor in the mann er otherwise required b y law. |
|---|
| 1120 | 1656 | | Notwithstanding any other prov ision of the Oklahoma Uniform Tax |
|---|
| 1121 | 1657 | | Procedure Code to the contrary, the taxpayer shall be authorized to |
|---|
| 1122 | 1658 | | file a claim for refund of sales taxes paid that quali fy for the |
|---|
| 1123 | 1659 | | exemption authorized by this paragraph for a period of one (1) year |
|---|
| 1124 | 1660 | | after the date of the sale transaction. The taxpayer shall be |
|---|
| 1154 | 1714 | | amount of sales tax qual ifying for exempt treat ment pursuant to this |
|---|
| 1155 | 1715 | | paragraph shall not exceed One Hundred Seventy -five Thousand Dollars |
|---|
| 1156 | 1716 | | ($175,000.00) each fiscal year. Claims for refund shall be |
|---|
| 1157 | 1717 | | processed in the order in which such claims are received by the |
|---|
| 1158 | 1718 | | Oklahoma Tax Commission. If a claim otherwise timely filed exceeds |
|---|
| 1159 | 1719 | | the total amount of refunds payable for a fiscal year, such claim |
|---|
| 1160 | 1720 | | shall be barred; |
|---|
| 1161 | 1721 | | 53. The first Two Thousand Dollars ($2,000.00) each year of |
|---|
| 1162 | 1722 | | sales of tangible perso nal property or services to, by, or for the |
|---|
| 1163 | 1723 | | benefit of a qualified neighborhood watch organization t hat is |
|---|
| 1164 | 1724 | | endorsed or supported by or working direc tly with a law enforcement |
|---|
| 1165 | 1725 | | agency with jurisdiction in the area in which the neighborhood watch |
|---|
| 1166 | 1726 | | organization is located. As used in this paragraph , “qualified |
|---|
| 1167 | 1727 | | neighborhood watch organization” means an organization that is a |
|---|
| 1168 | 1728 | | not-for-profit corporation unde r the laws of the State of Oklahoma |
|---|
| 1169 | 1729 | | this state that was created to help prevent crimin al activity in an |
|---|
| 1170 | 1730 | | area through community involvement and inte raction with local law |
|---|
| 1171 | 1731 | | enforcement and which is one of the fi rst two thousand organizations |
|---|
| 1172 | 1732 | | which makes applicat ion to the Oklahoma Tax Commission for the |
|---|
| 1173 | 1733 | | exemption after March 29, 2006; |
|---|
| 1174 | 1734 | | 54. Sales of tangible personal property to a nonprofit |
|---|
| 1175 | 1735 | | organization, exempt from taxation p ursuant to the provisions of the |
|---|
| 1205 | 1789 | | during the day and located in a metropoli tan area with a population |
|---|
| 1206 | 1790 | | in excess of five hundre d thousand (500,000) persons according to |
|---|
| 1207 | 1791 | | the latest Federal Decennial Census . The exemption authorized by |
|---|
| 1208 | 1792 | | this paragraph shall be applicable to sales of tangible persona l |
|---|
| 1209 | 1793 | | property to a qualified entity o ccurring on or after January 1, |
|---|
| 1210 | 1794 | | 2005; |
|---|
| 1211 | 1795 | | 55. Sales of tangible personal property or services to or by an |
|---|
| 1212 | 1796 | | organization which is exempt from tax ation pursuant to the |
|---|
| 1213 | 1797 | | provisions of the Internal Revenue Code, 26 U.S.C., Section |
|---|
| 1214 | 1798 | | 501(c)(3) for events the principal purpose of which is to prov ide |
|---|
| 1215 | 1799 | | funding for the preservation of wetlands and habitat for wild ducks; |
|---|
| 1216 | 1800 | | 56. Sales of tangible personal propert y or services to or by an |
|---|
| 1217 | 1801 | | organization which is exempt from taxation pursuant to the |
|---|
| 1218 | 1802 | | provisions of the Internal Reve nue Code, 26 U.S.C., Section |
|---|
| 1219 | 1803 | | 501(c)(3) for events t he principal purpose of which is to pr ovide |
|---|
| 1220 | 1804 | | funding for the preservation and conservation of wild turkeys; |
|---|
| 1221 | 1805 | | 57. Sales of tangible personal property or services to an |
|---|
| 1222 | 1806 | | organization which: |
|---|
| 1223 | 1807 | | a. is exempt from taxation pursuant to the prov isions of |
|---|
| 1224 | 1808 | | the Internal Revenue Code, 26 U.S.C., Section |
|---|
| 1225 | 1809 | | 501(c)(3), and |
|---|
| 1256 | 1864 | | (1) serves people with workplace disadvantages and |
|---|
| 1257 | 1865 | | disabilities by providi ng job training and |
|---|
| 1258 | 1866 | | employment services, as well as job place ment |
|---|
| 1259 | 1867 | | opportunities and post -employment support, |
|---|
| 1260 | 1868 | | (2) has locations in the United States and at least |
|---|
| 1261 | 1869 | | twenty other countries, |
|---|
| 1262 | 1870 | | (3) collects donated clothing and household goods to |
|---|
| 1263 | 1871 | | sell in retail stores and provides contra ct labor |
|---|
| 1264 | 1872 | | services to business and gove rnment, and |
|---|
| 1265 | 1873 | | (4) provides documentation to the Oklah oma Tax |
|---|
| 1266 | 1874 | | Commission that over seventy-five percent (75%) |
|---|
| 1267 | 1875 | | of its revenues are channeled into employment, |
|---|
| 1268 | 1876 | | job training and placement programs , and other |
|---|
| 1269 | 1877 | | critical community services; |
|---|
| 1270 | 1878 | | 58. Sales of tickets made on or after September 21, 2005, and |
|---|
| 1271 | 1879 | | complimentary or free tickets for admission issued on or after |
|---|
| 1272 | 1880 | | September 21, 2005, which have a value equivalent to the charge that |
|---|
| 1273 | 1881 | | would have otherwise been made, for admission to a professional |
|---|
| 1274 | 1882 | | athletic event in which a team in the National Basketball |
|---|
| 1275 | 1883 | | Association is a participant, which is held in a facility owned or |
|---|
| 1276 | 1884 | | operated by a municipality, a county, or a public trust of which a |
|---|
| 1307 | 1939 | | value equivalent to the charge that would have otherwise be en made, |
|---|
| 1308 | 1940 | | for admission to a professional athletic event in which a team in |
|---|
| 1309 | 1941 | | the National Hockey League is a participant, which is held in a |
|---|
| 1310 | 1942 | | facility owned or operated by a municipality, a county, or a public |
|---|
| 1311 | 1943 | | trust of which a municipality or a county is the sole beneficiary; |
|---|
| 1312 | 1944 | | 59. Sales of tickets for admiss ion and complimentary or free |
|---|
| 1313 | 1945 | | tickets for admission which have a value equivalent to the charge |
|---|
| 1314 | 1946 | | that would have otherwise been made to a professional sporting event |
|---|
| 1315 | 1947 | | involving ice hockey, baseball, basketbal l, football or arena |
|---|
| 1316 | 1948 | | football, or soccer. As used in this paragraph, “professional |
|---|
| 1317 | 1949 | | sporting event” means an organized athletic competition between |
|---|
| 1318 | 1950 | | teams that are members of an organized league or association with |
|---|
| 1319 | 1951 | | centralized management, other than a natio nal league or national |
|---|
| 1320 | 1952 | | association, that imposes r equirements for participation in the |
|---|
| 1321 | 1953 | | league upon the teams, the individual athletes , or both, and which |
|---|
| 1322 | 1954 | | uses a salary structure to compensate the athletes; |
|---|
| 1323 | 1955 | | 60. Sales of tickets for admission to an annual e vent sponsored |
|---|
| 1324 | 1956 | | by an educational and charitable or ganization of women which is |
|---|
| 1325 | 1957 | | exempt from taxation pursuant to the provisions of the Inter nal |
|---|
| 1326 | 1958 | | Revenue Code, 26 U.S.C., Section 501(c)(3) and has as its mission |
|---|
| 1327 | 1959 | | promoting volunteerism, developing the potentia l of women, and |
|---|
| 1357 | 2013 | | 61. Sales of tangible personal p roperty or services to an |
|---|
| 1358 | 2014 | | organization, which is exempt from taxation pursuant to the |
|---|
| 1359 | 2015 | | provisions of the Internal Rev enue Code, 26 U.S.C., Sectio n |
|---|
| 1360 | 2016 | | 501(c)(3), and which is itself a member of an organization which is |
|---|
| 1361 | 2017 | | exempt from taxation pursuant to the provi sions of the Internal |
|---|
| 1362 | 2018 | | Revenue Code, 26 U.S.C., Section 501(c)(3), if the membership |
|---|
| 1363 | 2019 | | organization is primarily engage d in advancing the purposes of its |
|---|
| 1364 | 2020 | | member organizations through fundraising, public aware ness, or other |
|---|
| 1365 | 2021 | | efforts for the benefit of its membe r organizations, and if the |
|---|
| 1366 | 2022 | | member organization is primarily engaged either in providing |
|---|
| 1367 | 2023 | | educational services and pr ograms concerning health-related diseases |
|---|
| 1368 | 2024 | | and conditions to individuals suffering from su ch health-related |
|---|
| 1369 | 2025 | | diseases and conditions or their caregivers and family members or |
|---|
| 1370 | 2026 | | support to such individuals, or in health-related research as to |
|---|
| 1371 | 2027 | | such diseases and conditions, or both. In order to qualify for the |
|---|
| 1372 | 2028 | | exemption authorized by this paragraph, the member nonprofit |
|---|
| 1373 | 2029 | | organization shall be require d to provide proof to the Oklahoma Tax |
|---|
| 1374 | 2030 | | Commission of its membership status in the membership organization; |
|---|
| 1375 | 2031 | | 62. Sales of tangible personal prope rty or services to or by an |
|---|
| 1376 | 2032 | | organization which is part of a n ational volunteer women ’s service |
|---|
| 1377 | 2033 | | organization dedicated to promoting patriotism, preserving American |
|---|
| 1407 | 2087 | | 63. Sales of tangible personal property or services to or by a |
|---|
| 1408 | 2088 | | YWCA or YMCA organization which is part of a national nonprofit |
|---|
| 1409 | 2089 | | community service organization working to meet the health and social |
|---|
| 1410 | 2090 | | service needs of its members across the United States; |
|---|
| 1411 | 2091 | | 64. Sales of tangible personal property or services to or by a |
|---|
| 1412 | 2092 | | veteran’s organization which is exempt from taxation pursuant to the |
|---|
| 1413 | 2093 | | provisions of the Internal Revenue Code, 26 U.S.C., Secti on |
|---|
| 1414 | 2094 | | 501(c)(19) and which is k nown as the Veterans o f Foreign Wars of the |
|---|
| 1415 | 2095 | | United States, Oklahoma Chapters; |
|---|
| 1416 | 2096 | | 65. Sales of boxes of food by a c hurch or by an organization, |
|---|
| 1417 | 2097 | | which is exempt from taxation pursuant to the provisions of the |
|---|
| 1418 | 2098 | | Internal Revenue Code, 26 U.S.C., Section 501(c)(3) . To qualify |
|---|
| 1419 | 2099 | | under the provisions of this paragraph, the org anization must be |
|---|
| 1420 | 2100 | | organized for the primary purpose of feeding needy individuals or to |
|---|
| 1421 | 2101 | | encourage volunteer service by requiring such service in order to |
|---|
| 1422 | 2102 | | purchase food. These boxes shall only con tain edible staple foo d |
|---|
| 1423 | 2103 | | items; |
|---|
| 1424 | 2104 | | 66. Sales of tangible personal property or services to any |
|---|
| 1425 | 2105 | | person with whom a ch urch has duly entered into a construction |
|---|
| 1426 | 2106 | | contract, necessary for carrying out such contract or to any |
|---|
| 1427 | 2107 | | subcontractor to such a construction contract; |
|---|
| 1458 | 2162 | | a. is exempt from taxation pursuant to the provisions of |
|---|
| 1459 | 2163 | | the Internal Revenue Co de, 26 U.S.C., Section |
|---|
| 1460 | 2164 | | 501(c)(3), |
|---|
| 1461 | 2165 | | b. has filed a Not-for-Profit Certificate of |
|---|
| 1462 | 2166 | | Incorporation in this state, and |
|---|
| 1463 | 2167 | | c. is organized for the purp ose of: |
|---|
| 1464 | 2168 | | (1) providing training and education to |
|---|
| 1465 | 2169 | | developmentally disabled individuals, |
|---|
| 1466 | 2170 | | (2) educating the community ab out the rights, |
|---|
| 1467 | 2171 | | abilities, and strengths of develo pmentally |
|---|
| 1468 | 2172 | | disabled individuals, and |
|---|
| 1469 | 2173 | | (3) promoting unity among developmentally disabled |
|---|
| 1470 | 2174 | | individuals in their community and geographic |
|---|
| 1471 | 2175 | | area; |
|---|
| 1472 | 2176 | | 68. Sales of tangible personal property or services to any |
|---|
| 1473 | 2177 | | organization which is a shelter for abused, neglected, or abandoned |
|---|
| 1474 | 2178 | | children and which is exempt from taxation pursuant to the |
|---|
| 1475 | 2179 | | provisions of the In ternal Revenue Code, 26 U.S.C., Section |
|---|
| 1476 | 2180 | | 501(c)(3); provided, until July 1, 2008, such exemption shall apply |
|---|
| 1477 | 2181 | | only to eligible shelters for children from birth to age t welve (12) |
|---|
| 1507 | 2235 | | 69. Sales of tangible personal property or services to a child |
|---|
| 1508 | 2236 | | care center which is licensed pursuant to the Oklahoma Child Ca re |
|---|
| 1509 | 2237 | | Facilities Licensing Act and which: |
|---|
| 1510 | 2238 | | a. possesses a 3-star rating from the Department of Human |
|---|
| 1511 | 2239 | | Services Reaching for the Stars Program or a national |
|---|
| 1512 | 2240 | | accreditation, and |
|---|
| 1513 | 2241 | | b. allows on-site universal prekinde rgarten education to |
|---|
| 1514 | 2242 | | be provided to four-year-old children through a |
|---|
| 1515 | 2243 | | contractual agreemen t with any public school or school |
|---|
| 1516 | 2244 | | district. |
|---|
| 1517 | 2245 | | For the purposes of this paragraph, sales made to any person, |
|---|
| 1518 | 2246 | | firm, agency, or entity that has entered previously into a |
|---|
| 1519 | 2247 | | contractual relationship with a child care center f or construction |
|---|
| 1520 | 2248 | | and improvement of buildings and other structures owned by the child |
|---|
| 1521 | 2249 | | care center and operated for educational purposes shall be |
|---|
| 1522 | 2250 | | considered sales made to a child care center . Any such person, |
|---|
| 1523 | 2251 | | firm, agency, or entity making purchases on beha lf of a child care |
|---|
| 1524 | 2252 | | center shall certify , in writing, on the copy of the invoice or |
|---|
| 1525 | 2253 | | sales ticket the nature of the purchase. Any such person, or person |
|---|
| 1526 | 2254 | | acting on behalf of a firm, agency , or entity making purchases on |
|---|
| 1527 | 2255 | | behalf of a child care center in viola tion of this paragraph shall |
|---|
| 1528 | 2256 | | be guilty of a misdemeanor and upon conviction thereof shall be |
|---|
| 1558 | 2310 | | 70. a. Sales of tangible personal prope rty to a service |
|---|
| 1559 | 2311 | | organization of mother s who have children who are |
|---|
| 1560 | 2312 | | serving or who have ser ved in the military, which |
|---|
| 1561 | 2313 | | service organization is exempt from taxation pursuant |
|---|
| 1562 | 2314 | | to the provisions of the Internal R evenue Code, 26 |
|---|
| 1563 | 2315 | | U.S.C., Section 501(c)(19) and whi ch is known as the |
|---|
| 1564 | 2316 | | Blue Star Mothers of America, Inc. The exemption |
|---|
| 1565 | 2317 | | provided by this para graph shall only apply to the |
|---|
| 1566 | 2318 | | purchase of tangible personal property actually sent |
|---|
| 1567 | 2319 | | to United States military personn el overseas who are |
|---|
| 1568 | 2320 | | serving in a combat zone and n ot to any other tangible |
|---|
| 1569 | 2321 | | personal property purchased by the organization . |
|---|
| 1570 | 2322 | | Provided, this exemption shall not apply to any sales |
|---|
| 1571 | 2323 | | tax levied by a city, town, county, or any other |
|---|
| 1572 | 2324 | | jurisdiction in this state. |
|---|
| 1573 | 2325 | | b. The exemption authorized by this paragraph shal l be |
|---|
| 1574 | 2326 | | administered in the form of a refu nd from the sales |
|---|
| 1575 | 2327 | | tax revenues apportioned p ursuant to Section 1353 of |
|---|
| 1576 | 2328 | | this title, and the vendor shall be required to |
|---|
| 1577 | 2329 | | collect the sales tax otherwise applicable to th e |
|---|
| 1578 | 2330 | | transaction. The purchaser may apply for a refu nd of |
|---|
| 1579 | 2331 | | the state sales tax paid in the m anner prescribed by |
|---|
| 1609 | 2385 | | entitled to make application for a refund bas ed upon |
|---|
| 1610 | 2386 | | the exempt treatment authorized by this pa ragraph may |
|---|
| 1611 | 2387 | | file an application for refund of the state sales |
|---|
| 1612 | 2388 | | taxes paid during suc h preceding calendar quarter. |
|---|
| 1613 | 2389 | | The Tax Commission shall prescribe a form for purposes |
|---|
| 1614 | 2390 | | of making the application for refund. |
|---|
| 1615 | 2391 | | c. A purchaser who applies for a refund pursuant to this |
|---|
| 1616 | 2392 | | paragraph shall certify that th e items were actually |
|---|
| 1617 | 2393 | | sent to military perso nnel overseas in a combat zone. |
|---|
| 1618 | 2394 | | Any purchaser that applies for a refund for the |
|---|
| 1619 | 2395 | | purchase of items that are not authorized for |
|---|
| 1620 | 2396 | | exemption under this paragraph shall be subjec t to a |
|---|
| 1621 | 2397 | | penalty in the amount of Five Hu ndred Dollars |
|---|
| 1622 | 2398 | | ($500.00); |
|---|
| 1623 | 2399 | | 71. Sales of food and snack items to or by an organization |
|---|
| 1624 | 2400 | | which is exempt from taxation pursuant to the provisions of the |
|---|
| 1625 | 2401 | | Internal Revenue Code, 26 U.S.C., Section 501(c)(3), whose primary |
|---|
| 1626 | 2402 | | and principal purpose is providing fundi ng for scholarships in the |
|---|
| 1627 | 2403 | | medical field; |
|---|
| 1628 | 2404 | | 72. Sales of tangible personal property or services for use |
|---|
| 1629 | 2405 | | solely on construction projects for organizations which are exem pt |
|---|
| 1630 | 2406 | | from taxation pursuant to the provisions of the Internal Revenue |
|---|
| 1660 | 2460 | | individuals who live in a facility owned by the organization . The |
|---|
| 1661 | 2461 | | exemption provided by this paragraph applie s to sales to the |
|---|
| 1662 | 2462 | | organization as well as to sales to any person with whom the |
|---|
| 1663 | 2463 | | organization has duly entered into a construction contract, |
|---|
| 1664 | 2464 | | necessary for carrying out such contract or to any subcontractor to |
|---|
| 1665 | 2465 | | such a construction contract. Any person making purchases on behalf |
|---|
| 1666 | 2466 | | of such organization shall certify, in writing, on the copy of the |
|---|
| 1667 | 2467 | | invoice or sales ticket to be retained by the vendor that the |
|---|
| 1668 | 2468 | | purchases are made for and on behalf of such organization and set |
|---|
| 1669 | 2469 | | out the name of such organization. Any person who wrongfully or |
|---|
| 1670 | 2470 | | erroneously certifies that purchases are for any of the abo ve-named |
|---|
| 1671 | 2471 | | organizations or who otherwise violates this section shall be guilty |
|---|
| 1672 | 2472 | | of a misdemeanor and upon conviction thereof shall be fined an |
|---|
| 1673 | 2473 | | amount equal to double the amoun t of sales tax involved or |
|---|
| 1674 | 2474 | | incarcerated for not more than sixty (60) days or both; |
|---|
| 1675 | 2475 | | 73. Sales of tickets for admission to events held by |
|---|
| 1676 | 2476 | | organizations exempt from taxation pursuant to the provisions of the |
|---|
| 1677 | 2477 | | Internal Revenue Code, 26 U.S.C., Section 501(c)(3 ) that are |
|---|
| 1678 | 2478 | | organized for the purpose of supporting general hospitals licensed |
|---|
| 1679 | 2479 | | by the State Department of Health; |
|---|
| 1680 | 2480 | | 74. Sales of tangible personal property or services: |
|---|
| 1711 | 2535 | | deductible contributions in support of a wide range of |
|---|
| 1712 | 2536 | | firearms-related public interest activities of the |
|---|
| 1713 | 2537 | | National Rifle Association of Ame rica and other |
|---|
| 1714 | 2538 | | organizations that defend and foste r Second Amendment |
|---|
| 1715 | 2539 | | rights, and |
|---|
| 1716 | 2540 | | b. to or by a grassroots fundraising program for sal es |
|---|
| 1717 | 2541 | | related to events to raise funds for a foundation |
|---|
| 1718 | 2542 | | meeting the qualifications of subparagraph a of this |
|---|
| 1719 | 2543 | | paragraph; |
|---|
| 1720 | 2544 | | 75. Sales by an organization or entity which is exempt from |
|---|
| 1721 | 2545 | | taxation pursuant to the provision s of the Internal Revenue Code, 26 |
|---|
| 1722 | 2546 | | U.S.C., Section 501(c)(3) which are related to a fundraising event |
|---|
| 1723 | 2547 | | sponsored by the organization or entity when the event does not |
|---|
| 1724 | 2548 | | exceed any five (5) consecutive days and when the s ales are not in |
|---|
| 1725 | 2549 | | the organization’s or the entity’s regular course of business . |
|---|
| 1726 | 2550 | | Provided, the exemption provided in this paragraph shall be limited |
|---|
| 1727 | 2551 | | to tickets sold for admittance to the fundraising event an d items |
|---|
| 1728 | 2552 | | which were donated to the organization or entity for sale at the |
|---|
| 1729 | 2553 | | event; |
|---|
| 1730 | 2554 | | 76. Effective November 1, 2017, sales of tangible pe rsonal |
|---|
| 1731 | 2555 | | property or services to an organization which is exempt from |
|---|
| 1762 | 2610 | | individuals and families affected by violence and where victims have |
|---|
| 1763 | 2611 | | access to services and advocacy at no cost to the victim; |
|---|
| 1764 | 2612 | | 77. Effective July 1, 2018, sales of tang ible personal property |
|---|
| 1765 | 2613 | | or services to or by an association which is exempt from tax ation |
|---|
| 1766 | 2614 | | pursuant to the provisions of the Internal Revenue Code, 26 U.S.C., |
|---|
| 1767 | 2615 | | Section 501(c)(19) and which is known as the Nati onal Guard |
|---|
| 1768 | 2616 | | Association of Oklahoma; |
|---|
| 1769 | 2617 | | 78. Effective July 1, 2018, sales of tangible person al property |
|---|
| 1770 | 2618 | | or services to or by an associat ion which is exempt from taxation |
|---|
| 1771 | 2619 | | pursuant to the provisions of the Internal Revenue Code, 26 U.S.C., |
|---|
| 1772 | 2620 | | Section 501(c)(4) and which is known as the Marine Corps League of |
|---|
| 1773 | 2621 | | Oklahoma; |
|---|
| 1774 | 2622 | | 79. Sales of tangible personal property or services to the |
|---|
| 1775 | 2623 | | American Legion, whether the purchase is made by the entity |
|---|
| 1776 | 2624 | | chartered by the United States Congress or is an entity organized |
|---|
| 1777 | 2625 | | under the laws of this or another state pursuant to the authorit y of |
|---|
| 1778 | 2626 | | the national American Legion organ ization; |
|---|
| 1779 | 2627 | | 80. Sales of tangible personal pro perty or services to or by an |
|---|
| 1780 | 2628 | | organization which is: |
|---|
| 1781 | 2629 | | a. exempt from taxation pursuant to the provisions of the |
|---|
| 1782 | 2630 | | Internal Revenue Code, 26 U.S.C., Section 501(c)(3), |
|---|
| 1813 | 2685 | | c. able to provide documentation that its primary and |
|---|
| 1814 | 2686 | | principal purpose is t o provide community access to |
|---|
| 1815 | 2687 | | advanced 21st centur y manufacturing and digital |
|---|
| 1816 | 2688 | | fabrication tools for science, technology, |
|---|
| 1817 | 2689 | | engineering, art, and math (STEAM) learning skills, |
|---|
| 1818 | 2690 | | developing inventions, creating and sustaining |
|---|
| 1819 | 2691 | | businesses, and producing personaliz ed products; |
|---|
| 1820 | 2692 | | 81. Effective November 1, 2021, sale s of tangible personal |
|---|
| 1821 | 2693 | | property or services used solely for construction and remodel ing |
|---|
| 1822 | 2694 | | projects to an organization which is exempt from taxation pursuant |
|---|
| 1823 | 2695 | | to the provisions of the Internal Revenue Code, 26 U.S.C., Section |
|---|
| 1824 | 2696 | | 501(c)(3), and which meets the fol lowing requirements: |
|---|
| 1825 | 2697 | | a. its primary purpose is to construct or remodel and |
|---|
| 1826 | 2698 | | sell affordable housing and provide homeownership |
|---|
| 1827 | 2699 | | education to residents of Oklahoma that have an income |
|---|
| 1828 | 2700 | | that is below one hundred percent (100%) of the Family |
|---|
| 1829 | 2701 | | Median Income guideli nes as defined by th e U.S. |
|---|
| 1830 | 2702 | | Department of Housing and Urban Development, |
|---|
| 1831 | 2703 | | b. it conducts its activities in a manner that serves |
|---|
| 1832 | 2704 | | public or charitable purposes, rather than commercial |
|---|
| 1833 | 2705 | | purposes, |
|---|
| 1863 | 2759 | | to act other than in the best interests of its |
|---|
| 1864 | 2760 | | clients, and |
|---|
| 1865 | 2761 | | d. it compensates its employees in a manner that does not |
|---|
| 1866 | 2762 | | incentivize employees to act other than in t he best |
|---|
| 1867 | 2763 | | interests of its clients; |
|---|
| 1868 | 2764 | | 82. Effective November 1, 2021, sal es of tangible personal |
|---|
| 1869 | 2765 | | property or services to a nonprofit ent ity, organized pursuant to |
|---|
| 1870 | 2766 | | Oklahoma law before January 1, 2022, exempt from federal income |
|---|
| 1871 | 2767 | | taxation pursuant to Section 501 (c) of the Internal Revenue Code of |
|---|
| 1872 | 2768 | | 1986, as amended, the principal fu nctions of which are to provide |
|---|
| 1873 | 2769 | | assistance to natural persons f ollowing a disaster, with program |
|---|
| 1874 | 2770 | | emphasis on repair or restoration to single-family residential |
|---|
| 1875 | 2771 | | dwellings or the construct ion of a replacement single-family |
|---|
| 1876 | 2772 | | residential dwelling. As used in this paragraph, “disaster” means |
|---|
| 1877 | 2773 | | damage to property with or with out accompanying injury to persons |
|---|
| 1878 | 2774 | | from heavy rain, high winds, tornadic winds, drought, wildfire, |
|---|
| 1879 | 2775 | | snow, ice, geologic dist urbances, explosions, chemical accidents or |
|---|
| 1880 | 2776 | | spills, and other events causing damage to pro perty on a large |
|---|
| 1881 | 2777 | | scale. For purposes of this paragraph, an entity that expended at |
|---|
| 1882 | 2778 | | least seventy-five percent (75%) of its funds on the restoration to |
|---|
| 1883 | 2779 | | single-family housing following a disaster including related ge neral |
|---|
| 1913 | 2833 | | 83. Effective November 1, 2021, through December 31, 2024 2027, |
|---|
| 1914 | 2834 | | sales of tangible personal property or services to a mus eum that: |
|---|
| 1915 | 2835 | | a. operates as a part of an organization wh ich is exempt |
|---|
| 1916 | 2836 | | from taxation pursuant to the provisions of the |
|---|
| 1917 | 2837 | | Internal Revenue Code, 26 U.S.C., Section 501( c)(3), |
|---|
| 1918 | 2838 | | and |
|---|
| 1919 | 2839 | | b. is not accredited by the American Alliance of Museums , |
|---|
| 1920 | 2840 | | and |
|---|
| 1921 | 2841 | | c. operates on an annua l budget of less than One Million |
|---|
| 1922 | 2842 | | Dollars ($1,000,000.00 ); |
|---|
| 1923 | 2843 | | 84. Until July 1, 2022, sales of tangible personal property or |
|---|
| 1924 | 2844 | | services for use in a clinical practice or medical facility operated |
|---|
| 1925 | 2845 | | by an organization which is exempt from taxation pursuant t o the |
|---|
| 1926 | 2846 | | provisions of the Internal Revenue Code of the Unit ed States, 26 |
|---|
| 1927 | 2847 | | U.S.C., Section 501(c)(3), and which has entered into a joint |
|---|
| 1928 | 2848 | | operating agreement with the University Hospitals Trust created |
|---|
| 1929 | 2849 | | pursuant to Section 3224 of Title 63 of the Oklahoma Statut es. The |
|---|
| 1930 | 2850 | | exemption provided by this paragraph shall be li mited to the |
|---|
| 1931 | 2851 | | purchase of tangible personal property and services for use in |
|---|
| 1932 | 2852 | | clinical practices or medical facilities acquired or leased by the |
|---|
| 1933 | 2853 | | organization from the University Hospitals Authority, Un iversity |
|---|
| 1963 | 2907 | | 85. Sales of tangible personal property or serv ices to a |
|---|
| 1964 | 2908 | | nonprofit entity, organiz ed pursuant to Oklahoma law before January |
|---|
| 1965 | 2909 | | 1, 2019, exempt from federal income taxation pursuant to Section |
|---|
| 1966 | 2910 | | 501(c) of the Internal Revenue Code of 1986, as amended, the |
|---|
| 1967 | 2911 | | principal functions of which are to provide assistan ce to natural |
|---|
| 1968 | 2912 | | persons following a d isaster, with program emphasis on repair or |
|---|
| 1969 | 2913 | | restoration to single -family residential dw ellings or the |
|---|
| 1970 | 2914 | | construction of a replacement single -family residential dwelling. |
|---|
| 1971 | 2915 | | For purposes of this paragraph, an entity operated e xclusively for |
|---|
| 1972 | 2916 | | charitable and educa tional purposes through the coordination of |
|---|
| 1973 | 2917 | | volunteers for the disaster recovery of hom es (as derived from Part |
|---|
| 1974 | 2918 | | III, Statement of Program Servic es, of Internal Revenue Service Form |
|---|
| 1975 | 2919 | | 990) and offers its services free of cha rge to disaster survivors |
|---|
| 1976 | 2920 | | statewide who are low income with no or limited means of recovery on |
|---|
| 1977 | 2921 | | their own for the restorati on to single-family housing following a |
|---|
| 1978 | 2922 | | disaster including related general and administrative expenses, |
|---|
| 1979 | 2923 | | shall be eligible for the exem ption authorized by this paragraph. |
|---|
| 1980 | 2924 | | The exemption provided by this paragraph shall only be applicable to |
|---|
| 1981 | 2925 | | sales made on or after the effective date of this act July 1, 2022. |
|---|
| 1982 | 2926 | | As used in this paragraph, “disaster” means damage to property with |
|---|
| 1983 | 2927 | | or without accompanying injury to persons from heavy rain, high |
|---|
| 1984 | 2928 | | winds, tornadic winds, drought, wildfire, snow, ice, geologic |
|---|