OK
Oklahoma Senate Bill SB390

Oklahoma 2024 Regular Session

Oklahoma Senate Bill SB390 Compare Versions

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28-ENGROSSED SENATE
29-BILL NO. 390 By: Alvord and Boren of the
30-Senate
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33+COMMITTEE SUBSTITUTE
34+FOR
35+SENATE BILL NO. 390 By: Alvord of the Senate
3136
3237 and
3338
3439 Boles of the House
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3845 [ sales tax - exemptions - training sufficiency -
3946 effective date ]
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4451 BE IT ENACTED BY THE P EOPLE OF THE STATE OF OKLAHOMA:
4552 SECTION 1. AMENDATORY 68 O.S. 2021, Section 1356, as
4653 last amended by Section 1, Chapter 394, O.S. L. 2022 (68 O.S. Supp.
4754 2022, Section 1356), is amen ded to read as follows:
4855 Section 1356. Exemptions - Governmental and nonprofit entities.
4956 There are hereby specifi cally exempted from the tax levied by
5057 Section 1350 et seq. of this title:
5158 1. Sale of tangible personal property or services to the United
5259 States government or to the State of Oklahoma this state, any
5360 political subdivision of this state, or any agency of a political
5461 subdivision of this state; provided, all sales to contractors in
5562 connection with the performance of any contract with t he United
5663 States government, State of Oklahoma this state, or any of its
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5791 political subdivisions shall not be exempted from the tax levied by
5892 Section 1350 et seq. of this title, except as here inafter provided;
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8593 2. Sales of property to agents appointed by or under contr act
8694 with agencies or instrumentalities of the Unit ed States government
8795 if ownership and possession of such propert y transfers immediately
8896 to the United States government;
8997 3. Sales of property to agents appointed by or under contract
9098 with a political subdi vision of this state if the sale of such
9199 property is associated with the development of a qualified federal
92100 facility, as provided in the Oklahoma Federal Facilities Development
93101 Act, and if ownership and possession of such property transfers
94102 immediately to the political subdivision or the state;
95103 4. Sales made directly by county, district, or state fair
96104 authorities of this state, upon the premises of the fair authority,
97105 for the sole benefit of the fair authority or sales of admission
98106 tickets to such fairs or fair events at any location in the state
99107 authorized by county, district, or state fair authorities; provided,
100108 the exemption provided by this paragraph for admission tickets to
101109 fair events shall apply only to any portion of the admission price
102110 that is retained by or distributed to the fair authority . As used
103111 in this paragraph, “fair event” shall be limited to an even t held on
104112 the premises of the fair authority in conjunction with and during
105113 the time period of a county, district, or state fair;
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106141 5. Sale of food in cafeterias or lunchrooms of elementary
107142 schools, high schools, colleges, or universities which are operated
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134143 primarily for teachers and pupils and are not operated primarily for
135144 the public or for profit;
136145 6. Dues paid to fraternal, religious, civic, c haritable, or
137146 educational societies or organizatio ns by regular members thereof,;
138147 provided, such societies or organ izations operate under what is
139148 commonly termed the lodge plan or system, and provided such
140149 societies or organizations do not operate for a pro fit which inures
141150 to the benefit of any individual member or members thereof to the
142151 exclusion of other members and dues paid monthly or annually to
143152 privately owned scientific and educational libraries by members
144153 sharing the use of services rendered by such libraries with students
145154 interested in the study o f geology, petroleum engineering, or
146155 related subjects;
147156 7. Sale of tangible personal property or services to or by
148157 churches, except sales made in the course of business for profit or
149158 savings, competing with other persons engaged in the same , or a
150159 similar business or sale of tangible personal property or services
151160 by an organization exempt from federal income tax pursuant to
152161 Section 501(c)(3) of the Internal Revenue Code of 1986, as amended,
153162 made on behalf of or at the request of a church or churches if the
154163 sale of such property is conducted not more than once each calenda r
155164 year for a period not to exceed three (3) days by the organiza tion
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156192 and proceeds from the sale of such property are used by the church
157193 or churches or by the organization for charitable purpo ses;
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184194 8. The amount of proceeds received from the sale of admissi on
185195 tickets which is separately stated on the ticket of admission for
186196 the repayment of money borrowed by any accredited state-supported
187197 college or university or any public trust of which a cou nty in this
188198 state is the beneficiary, for the purpose of construc ting or
189199 enlarging any facility to be used for the staging of an athletic
190200 event, a theatrical production, or any other form of entertainment,
191201 edification, or cultural cultivation to which entr y is gained with a
192202 paid admission ticket. Such facilities include , but are not limited
193203 to, athletic fields, athletic stadiums, f ield houses, amphitheaters,
194204 and theaters. To be eligible for this sales tax e xemption, the
195205 amount separately stated on the adm ission ticket shall be a
196206 surcharge which is imposed, collected , and used for the sole purpose
197207 of servicing or aiding in the servi cing of debt incurred by the
198208 college or university to effect the capital impro vements
199209 hereinbefore described;
200210 9. Sales of tangible personal property or services to the
201211 council organizations or similar state supervisory organizations of
202212 the Boy Scouts of America, Girl Scouts of the U.S.A., and Camp Fire
203213 USA;
204214 10. Sale of tangible personal property or services to any
205215 county, municipality, rural water district, public school district,
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206243 city-county library system, the institutions of The Oklahoma State
207244 System of Higher Education, the Grand River Dam Authority, the
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234245 Northeast Oklahoma Publ ic Facilities Authority, the Oklahoma
235246 Municipal Power Authority, City of Tulsa-Rogers County Port
236247 Authority, Muskogee C ity-County Port Authority, the Oklahoma
237248 Department of Veterans Affairs, the Broken Bow Economic Development
238249 Authority, Ardmore Developmen t Authority, Durant Industrial
239250 Authority, Oklahoma Ordnance Works Authority, Central Oklahoma
240251 Master Conservancy Distri ct, Arbuckle Master Conservancy District,
241252 Fort Cobb Reservoir Master Conservancy District, Foss Reservoir
242253 Master Conservancy District, Mountain Par k Master Conservancy
243254 District, Waurika Lake Master Conservancy District, and the Office
244255 of Management and Enterprise Servic es only when carrying out a
245256 public construction contrac t on behalf of the Oklahoma Department of
246257 Veterans Affairs, and effective July 1, 2022, the University
247258 Hospitals Trust, or to any person with whom any of the above-named
248259 subdivisions or agencies of thi s state has duly entered into a
249260 public contract pursuan t to law, necessary for carrying out such
250261 public contract or to any subcontrac tor to such a public contract.
251262 Any person making purchases on behalf of such su bdivision or agency
252263 of this state shall cer tify, in writing, on the copy of the invoice
253264 or sales ticket to be retained by the vendor that the purchases are
254265 made for and on beha lf of such subdivision or agency of thi s state
255266 and set out the name of such publ ic subdivision or agency . Any
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256294 person who wrongfully or erroneously certifies that purchases are
257295 for any of the above-named subdivisions or agencies of this state or
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284296 who otherwise violates this section shall be guil ty of a misdemeanor
285297 and upon conviction t hereof shall be fined an amount equal to do uble
286298 the amount of sales tax involved or incarcerated f or not more than
287299 sixty (60) days or both;
288300 11. Sales of tangible personal prop erty or services to private
289301 institutions of higher education and private element ary and
290302 secondary institutions of education accredited by the State
291303 Department of Education or reg istered by the State Board of
292304 Education for purposes of participating in feder al programs or
293305 accredited as defined by the Oklahoma State Regents for Higher
294306 Education which are exempt from taxation purs uant to the provisions
295307 of the Internal Revenue Code, 26 U.S.C., Section 501(c)(3) including
296308 materials, supplies, and equipment used i n the construction and
297309 improvement of buildings and other structures owned by th e
298310 institutions and operated for educational purposes.
299311 Any person, firm, agency, or entity making purchases on behalf
300312 of any institution, agency, or subdivision in this state, s hall
301313 certify in writing, on the copy of the invoice or sales ticket the
302314 nature of the purchases, and violation of this parag raph shall be a
303315 misdemeanor as set forth in paragraph 10 of this section;
304316 12. Tuition and educational fees paid to private institut ions
305317 of higher education and private elementary and secondary
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306345 institutions of education accredited by the State Department o f
307346 Education or registered by the State Board of Educat ion for purposes
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334347 of participating in federal programs or accredited as defined by the
335348 Oklahoma State Regents for Higher Education which are exempt from
336349 taxation pursuant to the provisions of the Interna l Revenue Code, 26
337350 U.S.C., Section 501(c)(3);
338351 13. a. Sales of tangible personal property made by:
339352 (1) a public school,
340353 (2) a private school offering ins truction for grade
341354 levels kindergarten through twelfth grade ,
342355 (3) a public school district,
343356 (4) a public or private school board,
344357 (5) a public or private sc hool student group or
345358 organization,
346359 (6) a parent-teacher association or organi zation
347360 other than as specified in subparagraph b of this
348361 paragraph, or
349362 (7) public or private school personnel for purposes
350363 of raising funds for the benefit of a public or
351364 private school, public school district, public or
352365 private school board, or public or private school
353366 student group or organization, or
354367 b. Sales of tangible personal pro perty made by or to
355368 nonprofit parent-teacher associations or organizations
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356396 exempt from taxation pursuant to the provisions of the
357397 Internal Revenue Code, 26 U.S.C., Section 50 1(c)(3),
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384398 nonprofit local public or private school foundations
385399 which solicit money or property in the name of any
386400 public or private school or public school district.
387401 The exemption provided by this paragraph for sales made by a
388402 public or private school shall be limited to those pu blic or private
389403 schools accredited by the State Department of Education or
390404 registered by the State Boar d of Education for purposes of
391405 participating in fede ral programs. Sale of tangible personal
392406 property in this paragraph shall incl ude sale of admission t ickets
393407 and concessions at athletic events;
394408 14. Sales of tangible personal property by:
395409 a. local 4-H clubs,
396410 b. county, regional, or state 4-H councils,
397411 c. county, regional, or state 4-H committees,
398412 d. 4-H leader associations,
399413 e. county, regional, or state 4-H foundations, and
400414 f. authorized 4-H camps and training c enters.
401415 The exemption provided by this paragrap h shall be limited to
402416 sales for the purpose of ra ising funds for the benefit of such
403417 organizations. Sale of tangible personal property exempted by this
404418 paragraph shall include sale of admission tickets;
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405446 15. The first Seventy-five Thousand Dollars ($75,00 0.00) each
406447 year from sale of tickets and concessi ons at athletic events by each
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433448 organization exempt from taxation pursuant to t he provisions of the
434449 Internal Revenue Code, 26 U.S.C., Section 501(c)(4);
435450 16. Sales of tangible personal property or services to any
436451 person with whom the Oklahoma Tourism and Re creation Department has
437452 entered into a public contract and which is necessary for carrying
438453 out such contract to assist the Department in the development and
439454 production of advertising, promotion, publicity , and public
440455 relations programs;
441456 17. Sales of tangible personal property or services to fire
442457 departments organized pursuant to Se ction 592 of Title 18 of th e
443458 Oklahoma Statutes which items are to be used for the purposes of the
444459 fire department. Any person making purchases on behalf of any such
445460 fire department shall certify, in writing, on the copy of the
446461 invoice or sales ticket to b e retained by the vendor th at the
447462 purchases are made for and on behalf of such fir e department and set
448463 out the name of such fire department. Any person who wrongfully or
449464 erroneously certifies that the purchases are for any such fire
450465 department or who othe rwise violates the provisio ns of this section
451466 shall be deemed guilty of a misdemea nor and upon conviction thereof,
452467 shall be fined an amount equal to double the amount of sales ta x
453468 involved or incarcerated for not more than sixty (60) days, or both;
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454496 18. Complimentary or free tickets for admission to places of
455497 amusement, sports, entertai nment, exhibition, display, or other
456498 recreational events or activities which are issued through a box
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483499 office or other entity which is operated by a state institution of
484500 higher education with institution al employees or by a municipality
485501 with municipal emplo yees;
486502 19. The first Fifteen Thousand Dollars ( $15,000.00) each year
487503 from sales of tangible pers onal property by fire departments
488504 organized pursuant to Titles 11, 18, or 19 o f the Oklahoma Statutes
489505 for the purposes of raising funds for the benefit of the f ire
490506 department. Fire departments selling tangi ble personal property for
491507 the purposes of raising funds shall be limited to no more than six
492508 (6) days each year to raise such f unds in order to receive the
493509 exemption granted by this paragraph;
494510 20. Sales of tangible personal property or services to any Boy s
495511 & Girls Clubs of America affiliate in this stat e which is not
496512 affiliated with the Salvation Army and which is exempt from tax ation
497513 pursuant to the provis ions of the Internal Revenue Code, 26 U.S.C.,
498514 Section 501(c)(3);
499515 21. Sales of tangible personal prop erty or services to any
500516 organization, which takes court-adjudicated juveniles for purposes
501517 of rehabilitation, and which is exem pt from taxation pursuant to the
502518 provisions of the Internal Revenue Code, 26 U.S.C ., Section
503519 501(c)(3), provided that at least fi fty percent (50%) of the
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504547 juveniles served by such organization are court adjudicated and the
505548 organization receives state funds in an amount less than ten p ercent
506549 (10%) of the annual budget of the organization;
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533550 22. Sales of tangible personal property or se rvices to:
534551 a. any health center as defined in Sec tion 254b of Title
535552 42 of the United States Code,
536553 b. any clinic receiving disbu rsements of state monies
537554 from the Indigent Health Care Revolving Fund pursuant
538555 to the provisions of Section 66 of Title 56 of the
539556 Oklahoma Statutes,
540557 c. any community-based health center which meets all of
541558 the following criteria:
542559 (1) provides primary care s ervices at no cost to the
543560 recipient, and
544561 (2) is exempt from taxation pursuant to t he
545562 provisions of Section 501(c)(3) of the Inter nal
546563 Revenue Code, 26 U.S.C., Section 501(c)(3), a nd
547564 d. any community mental health center as defined in
548565 Section 3-302 of Title 43A of the Oklahoma Statutes ;
549566 23. Dues or fees including free or complimentary du es or fees
550567 which have a value equivalent to the charge that could have
551568 otherwise been made, to Y MCAs, YWCAs, or municipally-owned
552569 recreation centers for the use of facilities and programs;
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553597 24. The first Fifteen Thousand Dollars ($15,000.00) each year
554598 from sales of tangible personal property or service s to or by a
555599 cultural organization established to sponsor and promote
556600 educational, charitable, and cultural events for disadvan taged
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583601 children, and which orga nization is exempt from taxation pursuant to
584602 the provisions of the Internal Revenue Code, 26 U.S.C. , Section
585603 501(c)(3);
586604 25. Sales of tangible perso nal property or services to museums
587605 or other entities which have been accredit ed by the American
588606 Association Alliance of Museums. Any person making purchases o n
589607 behalf of any such museum or other entity shall certify, in writing,
590608 on the copy of the invoic e or sales ticket to be re tained by the
591609 vendor that the purchases are made for and on behalf of such museum
592610 or other entity and set out the name of such museum or other entity.
593611 Any person who wrongfully or err oneously certifies that the
594612 purchases are for any such museum or other e ntity or who otherwise
595613 violates the provisions of this paragraph shall be deemed guilty of
596614 a misdemeanor and, upon conviction thereof, shall be fined an amount
597615 equal to double the amou nt of sales tax involved or incarcerated for
598616 not more than sixty (60) da ys, or by both such fine and
599617 incarceration;
600618 26. Sales of tickets for admission by any muse um accredited by
601619 the American Association Alliance of Museums. In order to be
602620 eligible for the exemption provided by this paragraph, an amount
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603648 equivalent to the amo unt of the tax which would otherwise be
604649 required to be collected pursuant to the provisions of Section 1350
605650 et seq. of this title shal l be separately stated o n the admission
606651 ticket and shall be collected and used for the sole purpose of
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633652 servicing or aiding in the servicing of debt incurred by the museum
634653 to effect the construction, enlarging , or renovation of any facility
635654 to be used for entertainment, edification , or cultural cultivation
636655 to which entry is gained with a paid admission ticket;
637656 27. Sales of tangible personal property or services occurring
638657 on or after June 1, 1995, to children ’s homes which are supported or
639658 sponsored by one or more churches, members of which serve as
640659 trustees of the home;
641660 28. Sales of tangible personal property or services to t he
642661 organization known as the Disabled American Veterans, Department of
643662 Oklahoma, Inc., and subordinate chapters thereof;
644663 29. Sales of tangible personal proper ty or services to youth
645664 camps which are supported or sponsored by one or more churches,
646665 members of which serve as trustees of the organization;
647666 30. a. Until July 1, 2022, transfer of tangible personal
648667 property made pursuant to Sect ion 3226 of Title 63 of
649668 the Oklahoma Statutes by t he University Hospitals
650669 Trust, and
651670 b. Effective July 1, 2022, transfer of tangible personal
652671 property or services to or by:
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653699 (1) the University Hospitals Trust crea ted pursuant
654700 to Section 3224 of Title 63 of the Oklahoma
655701 Statutes, or
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682702 (2) nonprofit entities which are exempt from taxation
683703 pursuant to the provisions of the Interna l
684704 Revenue Code of the United States, 26 U.S.C.,
685705 Section 501(c)(3), which have entered into a
686706 joint operating agreement with the Unive rsity
687707 Hospitals Trust;
688708 31. Sales of tangible pers onal property or services to a
689709 municipality, county, or school district p ursuant to a lease or
690710 lease-purchase agreement executed between the vendor and a
691711 municipality, county, or school district. A copy of the lease or
692712 lease-purchase agreement shall be re tained by the vendor;
693713 32. Sales of tangible personal property or service s to any
694714 spaceport user, as defined in the Oklahoma Space Industry
695715 Development Act;
696716 33. The sale, use, storage, consumption, or distribution in
697717 this state, whether by the importer, e xporter, or another person, of
698718 any satellite or any associated launch veh icle including components
699719 of, and parts and motors for, any such satellite or launch vehicl e,
700720 imported or caused to be imported into this state for the purpos e of
701721 export by means of l aunching into space. This exemption provided by
702722 this paragraph shall not be affected by:
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703750 a. the destruction in whole or in part of the satellite
704751 or launch vehicle,
705752 b. the failure of a launch to occur or be successful, or
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732753 c. the absence of any transfer or title to, or possession
733754 of, the satellite or launch vehicle after launch;
734755 34. The sale, lease, use, storage, consumption, or distribution
735756 in this state of any spac e facility, space propulsion system or
736757 space vehicle, satellite , or station of any kind poss essing space
737758 flight capacity including components thereof;
738759 35. The sale, lease, use, storage, consumption, or distribution
739760 in this state of tangible personal prope rty, placed on or used
740761 aboard any space facility, space propulsion system or space vehicle,
741762 satellite, or station possessing space flight capacity, which is
742763 launched into space, irrespective of whether such tangible property
743764 is returned to this state for s ubsequent use, storage, or
744765 consumption in any manner;
745766 36. The sale, lease, use, storage, co nsumption, or distribution
746767 in this state of tangible personal property me eting the definition
747768 of “section 38 property” as defined in Sections 48(a)(1)(A) and
748769 (B)(i) of the Internal Revenue Code of 1986, tha t is an integral
749770 part of and used primarily in sup port of space flight; however,
750771 section 38 property used in support of spa ce flight shall not
751772 include general office equipment, any boat, mobile home, motor
752773 vehicle, or other vehicle of a class or type requi red to be
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753801 registered, licensed, titled, or documented in this state or by the
754802 United States government, or any other proper ty not specifically
755803 suited to supporting space activity. The term “in support of space
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782804 flight”, for purposes of this paragraph, mean s the altering,
783805 monitoring, controlling, regulatin g, adjusting, servicing, or
784806 repairing of any space facility, space propul sion systems or space
785807 vehicle, satellite, or station possessing space flight capacity
786808 including the components thereof;
787809 37. The purchase or lease of machinery and equipment for use a t
788810 a fixed location in this state, which is used exclusively in the
789811 manufacturing, processing, compounding, or producing of any space
790812 facility, space propulsion syst em or space vehicle, satellite, or
791813 station of any kind possessing sp ace flight capacity. Provided, the
792814 exemption provided for in this paragraph shall not be allowed unless
793815 the purchaser or lessee signs an affidavit stating that the item or
794816 items to be exempted are for the exclusive use designated herein.
795817 Any person furnishing a false affidavit to the vendor for the
796818 purpose of evading payment of any tax imposed by Se ction 1354 of
797819 this title shall be subject to the penalties provided by law . As
798820 used in this paragraph, “machinery and equipment” means “section 38
799821 property” as defined in Sections 48 (a)(1)(A) and (B)(i) of the
800822 Internal Revenue Code of 1986, which is used as an integral part of
801823 the manufacturing, processing, compounding, or producing of items of
802824 tangible personal property. Such term includes parts and
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803852 accessories only to the extent th at the exemption thereof is
804853 consistent with the provisions of this paragr aph;
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831854 38. The amount of a surcharge or any other amount which is
832855 separately stated on an ad mission ticket which is imposed,
833856 collected, and used for the sole pur pose of constructing,
834857 remodeling, or enlarging facilities of a public trust having a
835858 municipality or county as its sole beneficiary;
836859 39. Sales of tangible personal property or services w hich are
837860 directly used in or for the benefit of a state park in this state,
838861 which are made to an organization which is exempt from taxation
839862 pursuant to the provision s of the Internal Revenue Code, 26 U.S.C.,
840863 Section 501(c)(3) and which is organized primari ly for the purpose
841864 of supporting one or more state parks located in t his state;
842865 40. The sale, lease, or use of parking privileges by an
843866 institution of The Oklahoma State System of Higher Education;
844867 41. Sales of tangible personal property or services for use on
845868 campus or school construction projects for the benefit of
846869 institutions of The Oklahom a State System of Higher Education,
847870 private institutions of higher educat ion accredited by the Oklahoma
848871 State Regents for Higher Education, or any public school or school
849872 district when such projects are financed by or through the use of
850873 nonprofit entities which are exempt from taxation pursuant to the
851874 provisions of the Internal Revenue Code, 26 U.S.C., Section
852875 501(c)(3);
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853903 42. Sales of tangible personal property or se rvices by an
854904 organization which is exempt from taxation pursuant to t he
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881905 provisions of the In ternal Revenue Code, 26 U.S.C., Section
882906 501(c)(3), in the course of condu cting a national championship
883907 sports event, but only if all or a portion of the payment in
884908 exchange therefor would qualify as the receipt of a qualified
885909 sponsorship payment described in Internal Revenue Code, 26 U.S.C.,
886910 Section 513(i). Sales exempted pursuant to this paragraph shall be
887911 exempt from all Oklahoma sales, use, excise , and gross receipts
888912 taxes;
889913 43. Sales of tangible personal property or services to o r by an
890914 organization which:
891915 a. is exempt from taxation pursuant to the provisions of
892916 the Internal Revenue Code, 26 U.S.C., Section
893917 501(c)(3),
894918 b. is affiliated with a comprehensive univers ity within
895919 The Oklahoma State System of Higher Education, and
896920 c. has been organized primaril y for the purpose of
897921 providing education and teacher training and
898922 conducting events relating to robotics;
899923 44. The first Fifteen Thousand Dollars ($15,000.00) each year
900924 from sales of tangible personal property to or by youth athletic
901925 teams which are part o f an athletic organization exempt from
902926 taxation pursuant to the provision s of the Internal Revenue Code, 26
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903954 U.S.C., Section 501(c)(4), for the purposes of raising f unds for the
904955 benefit of the team;
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931956 45. Sales of tickets for admission to a collegiate athlet ic
932957 event that is held in a facility owned or operated by a municipality
933958 or a public trust of which the municipality is the sole beneficiary
934959 and that actually determ ines or is part of a tournament or
935960 tournament process for determining a conference tournamen t
936961 championship, a conference championship, or a national championship;
937962 46. Sales of tangible personal property or services to or by an
938963 organization which is exempt from taxation pursuant to the
939964 provisions of the Internal Revenue Cod e, 26 U.S.C., Section
940965 501(c)(3) and is operating the Oklahoma City National Memorial and
941966 Museum, an affiliate of the National Park System;
942967 47. Sales of tangible personal property or serv ices to
943968 organizations which are exempt from federal taxation pursuant to the
944969 provisions of Section 501(c)(3) of the Internal Revenue Code, 26
945970 U.S.C., Section 501(c)( 3), the memberships of which are limited to
946971 honorably discharged veterans, and which furnis h financial support
947972 to area veterans’ organizations to be used for th e purpose of
948973 constructing a memorial or museum;
949974 48. Sales of tangible personal property or serv ices on or after
950975 January 1, 2003, to an organization which is exempt from taxation
951976 pursuant to the provisions of the Internal Revenue Code, 26 U.S.C.,
952977 Section 501(c)(3) that is expend ing monies received from a private
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9531005 foundation grant in conjunction with e xpenditures of local sales tax
9541006 revenue to construct a local public library;
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9811007 49. Sales of tangible personal property or services to a state
9821008 that borders this st ate or any political su bdivision of that state,
9831009 but only to the extent that the other state or p olitical subdivision
9841010 exempts or does not impose a tax on similar sales of items to this
9851011 state or a political subdivision of this state;
9861012 50. Effective July 1, 2005, sales of tangible personal property
9871013 or services to the Career Technology Student Organizati ons under the
9881014 direction and supervision of the Oklahoma Department of Career and
9891015 Technology Education;
9901016 51. Sales of tangible personal property to a public trus t
9911017 having either a singl e city, town or county or multiple cities,
9921018 towns or counties, or combination thereof as beneficiary or
9931019 beneficiaries or a nonprofit organization which is exempt fr om
9941020 taxation pursuant to the provisions of the Internal Revenue Code, 2 6
9951021 U.S.C., Section 501(c )(3) for the purpose of constructing
9961022 improvements to or expanding a hospi tal or nursing home owned and
9971023 operated by any such public trust or nonprofit entity prior to July
9981024 1, 2008, in counties with a population of less than one hundre d
9991025 thousand (100,000) pe rsons, according to the most recent Federal
10001026 Decennial Census. As used in this paragraph, “constructing
10011027 improvements to or expanding” shall not mean any expense fo r routine
10021028 maintenance or general repairs and shall require a project c ost of
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10031056 at least One Hundred Thousand Dollars ($100,000.00). For purposes
10041057 of this paragraph, sal es made to a contractor or subcontractor that
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10311058 enters into a contractual relationship with a public trust or
10321059 nonprofit entity as described by this paragraph shal l be considered
10331060 sales made to the public trust or nonprofit entity. The exemption
10341061 authorized by this paragraph shall be administered in the form of a
10351062 refund from the sales tax revenues apportioned pursuant to Section
10361063 1353 of this title and the vendor shal l be required to collec t the
10371064 sales tax otherwise applicable to the transaction. The purchaser
10381065 may apply for a refund of the sales tax paid in the manner
10391066 prescribed by this paragraph . Within thirty (30) days after the end
10401067 of each fiscal year, any purchase r that is entitled to m ake
10411068 application for a refund based upon the exempt treatment authorized
10421069 by this paragraph may file an application for refund of the sales
10431070 taxes paid during such pr eceding fiscal year. The Oklahoma Tax
10441071 Commission shall prescribe a form for pu rposes of making the
10451072 application for refund. The Tax Commission shall determine whether
10461073 or not the total amount of sales tax exemptions claimed by all
10471074 purchasers is equal to or less than Six Hundred Fifty Thousand
10481075 Dollars ($650,000.00). If such claims are less than or equal t o
10491076 that amount, the Tax Commission shall make refunds to the purchasers
10501077 in the full amount of the documented and verified sales tax amounts.
10511078 If such claims by all purchasers are in excess of Six Hundred Fifty
10521079 Thousand Dollars ($650,00 0.00), the Tax Commiss ion shall determine
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10531107 the amount of each purchaser’s claim, the total amount of all claims
10541108 by all purchasers, and the percentage each purchaser’s claim amount
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10811109 bears to the total. The resulting percentage determined for each
10821110 purchaser shall be multiplied by Six Hundred Fifty Thousand Dollars
10831111 ($650,000.00) to determine the amount o f refundable sales tax to be
10841112 paid to each purchaser. The pro rata refund amount s hall be the
10851113 only method to recover sale s taxes paid during the preceding fisca l
10861114 year and no balance of any sales taxes paid on a pro rata basis
10871115 shall be the subject of any su bsequent refund claim pursuant to this
10881116 paragraph;
10891117 52. Effective July 1, 2006, sal es of tangible personal property
10901118 or services to any organization which assists , trains, educates, an d
10911119 provides housing for physically and mentally handicapped disabled
10921120 persons and which is exempt from taxation pursuant to the provisions
10931121 of the Internal Revenue Code, 26 U.S.C., Section 501(c)(3) and that
10941122 receives at least eighty-five percent (85%) of its annual budget
10951123 from state or federal funds. In order to receive the benefit of the
10961124 exemption authorized by this paragraph, the taxpayer shall be
10971125 required to make payment of the applicable sales tax at the time of
10981126 sale to the vendor in the mann er otherwise required by law.
10991127 Notwithstanding any other provision of the Oklahoma Uniform Tax
11001128 Procedure Code to the contrary, the taxpayer shall be authorized to
11011129 file a claim for refund of sales taxes paid that quali fy for the
11021130 exemption authorized by this paragraph for a period of one (1) year
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11031158 after the date of the sale transaction. The taxpayer shall be
11041159 required to provide documentation as may be prescribed by the
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11311160 Oklahoma Tax Commission in support of the refund cla im. The total
11321161 amount of sales tax qual ifying for exempt treatment pursuant to this
11331162 paragraph shall not exceed One Hundred Seventy -five Thousand Dollars
11341163 ($175,000.00) each fiscal year. Claims for refund shal l be
11351164 processed in the order in which such claims are received by the
11361165 Oklahoma Tax Commission. If a claim otherwise timely filed exceeds
11371166 the total amount of refunds payable for a fisc al year, such claim
11381167 shall be barred;
11391168 53. The first Two Thousand Dollars ($2,000.00) each year of
11401169 sales of tangible perso nal property or services to, by, or for the
11411170 benefit of a qualified neighborhood watch organization that is
11421171 endorsed or supported by or working directly with a law enforcement
11431172 agency with jurisdiction in the a rea in which the neighborhood watch
11441173 organization is located. As used in this paragraph , “qualified
11451174 neighborhood watch organization” means an organization that is a
11461175 not-for-profit corporation under the laws of the State of Oklahoma
11471176 this state that was created to help prevent criminal activity in an
11481177 area through community involvement and inte raction with local law
11491178 enforcement and which is one of the first two thousand organizations
11501179 which makes application to the Oklahoma Tax Commission for the
11511180 exemption after March 29, 2006;
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11521208 54. Sales of tangible personal property to a nonprofit
11531209 organization, exempt from taxation pursuant to the provisions of the
11541210 Internal Revenue Code, 26 U.S.C., Sectio n 501(c)(3), organized
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11811211 primarily for the purpose of providing services to homeless persons
11821212 during the day and located in a metropoli tan area with a population
11831213 in excess of five hundred thousand (500,000) persons according to
11841214 the latest Federal Decennial Ce nsus. The exemption authorized by
11851215 this paragraph shall be applicable to sales of tangible personal
11861216 property to a qualified entity o ccurring on or after January 1,
11871217 2005;
11881218 55. Sales of tangible personal property or services to or by an
11891219 organization which is exempt from taxation pursuant to the
11901220 provisions of the Internal Revenue Code, 26 U.S.C., Section
11911221 501(c)(3) for events the principal purpose of which is to prov ide
11921222 funding for the preservation of wetlands and habitat for wild ducks;
11931223 56. Sales of tangible personal property or services to or by an
11941224 organization which is exempt from taxation pursuant to the
11951225 provisions of the Internal Reve nue Code, 26 U.S.C., Section
11961226 501(c)(3) for events the principal purpose of which is to provide
11971227 funding for the preservation and conservation of wild turkeys;
11981228 57. Sales of tangible personal property or services to an
11991229 organization which:
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12001257 a. is exempt from taxation pursuant to the prov isions of
12011258 the Internal Revenue Code, 26 U.S.C., Section
12021259 501(c)(3), and
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12291260 b. is part of a network o f community-based, autonomous
12301261 member organizations that meets the following
12311262 criteria:
12321263 (1) serves people with workplace disadvantages and
12331264 disabilities by providi ng job training and
12341265 employment services, as well as job placement
12351266 opportunities and post-employment support,
12361267 (2) has locations in the United States and at least
12371268 twenty other countries,
12381269 (3) collects donated clothing and household goods to
12391270 sell in retail stores and provides contract labor
12401271 services to business and government, and
12411272 (4) provides documentation to the Oklahoma Tax
12421273 Commission that over seventy-five percent (75%)
12431274 of its revenues are channeled into employment,
12441275 job training and placement programs , and other
12451276 critical community services;
12461277 58. Sales of tickets made on or after September 21, 2005, an d
12471278 complimentary or free tickets for admission issued on or after
12481279 September 21, 2005, which have a value equivalent to the charge that
12491280 would have otherwise been made, for admission to a professional
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12501308 athletic event in which a team in the National Basketball
12511309 Association is a participant, which is held in a facility owned or
12521310 operated by a municipality, a county, or a public trust of which a
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12791311 municipality or a county i s the sole beneficiary, and sales of
12801312 tickets made on or after July 1, 2007, and complimentary or free
12811313 tickets for admission issued on or after July 1, 2007, which have a
12821314 value equivalent to the charge that would have otherwise be en made,
12831315 for admission to a professional athletic event in which a team in
12841316 the National Hockey League is a participant, whi ch is held in a
12851317 facility owned or operated by a municipality, a county, or a public
12861318 trust of which a municipality or a county is the sole beneficiary;
12871319 59. Sales of tickets for admission and complimentary or free
12881320 tickets for admission which have a value eq uivalent to the charge
12891321 that would have otherwise been made to a professional sporting event
12901322 involving ice hockey, baseball, basketbal l, football or arena
12911323 football, or soccer. As used in this paragraph, “professional
12921324 sporting event” means an organized athl etic competition between
12931325 teams that are members of an organized league or association with
12941326 centralized management, other than a natio nal league or national
12951327 association, that imposes requirements for participation in the
12961328 league upon the teams, the individua l athletes, or both, and which
12971329 uses a salary structure to compensate the athletes;
12981330 60. Sales of tickets for admission to an annual e vent sponsored
12991331 by an educational and charitable organization of women which is
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13001359 exempt from taxation pursuant to the provisi ons of the Internal
13011360 Revenue Code, 26 U.S.C., Section 501(c)(3) and has as its mission
13021361 promoting volunteerism, developing the potentia l of women, and
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13291362 improving the community through the effective action and leadership
13301363 of trained volunteers;
13311364 61. Sales of tangible personal property or services to an
13321365 organization, which is exempt from taxation pursuant to the
13331366 provisions of the Internal Rev enue Code, 26 U.S.C., Sectio n
13341367 501(c)(3), and which is itself a member of an organization which is
13351368 exempt from taxation purs uant to the provisions of the Internal
13361369 Revenue Code, 26 U.S.C., Section 501(c)(3), if the membership
13371370 organization is primarily engage d in advancing the purposes of its
13381371 member organizations through fundraising, public awareness, or other
13391372 efforts for the benefit of its member organizations, and if the
13401373 member organization is primarily engaged either in providing
13411374 educational services and pr ograms concerning health-related diseases
13421375 and conditions to individuals suffering from such health-related
13431376 diseases and conditions or their caregivers and family members or
13441377 support to such individuals, or in health-related research as to
13451378 such diseases and conditions, or both. In order to qualify for the
13461379 exemption authorized by this paragraph, the member nonprofit
13471380 organization shall be required to provide proof to the Oklahoma Tax
13481381 Commission of its membership status in the membership organization;
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13491409 62. Sales of tangible personal prope rty or services to or by an
13501410 organization which is part of a national volunteer women’s service
13511411 organization dedicated to promoting patriotism, preserving American
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13781412 history, and securing better education for children and which has at
13791413 least 168,000 members in 3,000 chapters across the United States;
13801414 63. Sales of tangible personal property or services to or by a
13811415 YWCA or YMCA organization which is part of a national nonprofit
13821416 community service organization working to meet the health and social
13831417 service needs of its members across the United States;
13841418 64. Sales of tangible personal property or services to o r by a
13851419 veteran’s organization which is exempt from taxation pursuant to the
13861420 provisions of the Internal Revenue Code, 26 U.S.C., Secti on
13871421 501(c)(19) and which is k nown as the Veterans of Foreign Wars of the
13881422 United States, Oklahoma Chapters;
13891423 65. Sales of boxes of food by a church or by an organization,
13901424 which is exempt from taxation pursuant to the provisions of the
13911425 Internal Revenue Code, 26 U.S.C., Section 501(c)(3) . To qualify
13921426 under the provisions of this paragraph, the organization must be
13931427 organized for the primary purpose of feeding needy individuals or to
13941428 encourage volunteer service by requiring such service in order to
13951429 purchase food. These boxes shall only con tain edible staple food
13961430 items;
13971431 66. Sales of tangible personal property or services to any
13981432 person with whom a church has duly entered into a construction
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13991460 contract, necessary for carrying out such contract or to any
14001461 subcontractor to such a construction contract;
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14271462 67. Sales of tangible personal property or services used
14281463 exclusively for charitable or e ducational purposes, to or by an
14291464 organization which:
14301465 a. is exempt from taxation pursuant to the provisions of
14311466 the Internal Revenue Co de, 26 U.S.C., Section
14321467 501(c)(3),
14331468 b. has filed a Not-for-Profit Certificate of
14341469 Incorporation in this state, and
14351470 c. is organized for the purpose of:
14361471 (1) providing training and education to
14371472 developmentally disabled individuals,
14381473 (2) educating the community ab out the rights,
14391474 abilities, and strengths of developmentally
14401475 disabled individuals, and
14411476 (3) promoting unity among development ally disabled
14421477 individuals in their community and geographic
14431478 area;
14441479 68. Sales of tangible personal property or services to any
14451480 organization which is a shelter for abused, neglected, or abandoned
14461481 children and which is exempt from taxation pursuant to the
14471482 provisions of the Internal Revenue Code, 26 U.S.C., Section
14481483 501(c)(3); provided, until July 1, 2008, such exemption shall apply
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14491511 only to eligible shelters for children from birth to age twelve (12)
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14761512 and after July 1, 2008, such exemption shall apply to eligible
14771513 shelters for children from birth to age eighteen (18);
14781514 69. Sales of tangible personal property or services to a child
14791515 care center which is licensed pursuant to the Oklahoma Child Care
14801516 Facilities Licensing Act and which:
14811517 a. possesses a 3-star rating from the Department of Human
14821518 Services Reaching for the Stars Program or a national
14831519 accreditation, and
14841520 b. allows on-site universal prekinde rgarten education to
14851521 be provided to four-year-old children through a
14861522 contractual agreement with any public school or school
14871523 district.
14881524 For the purposes of this paragraph, sales made to any person,
14891525 firm, agency, or entity that has entered previously into a
14901526 contractual relationship with a child care center for construction
14911527 and improvement of buildings and other structures owned b y the child
14921528 care center and operated for educational purposes shall be
14931529 considered sales made to a child care center . Any such person,
14941530 firm, agency, or entity making purchases on behalf of a child care
14951531 center shall certify, in writing, on the copy of the i nvoice or
14961532 sales ticket the nature of the purchase. Any such person, or person
14971533 acting on behalf of a firm, agency , or entity making purchases on
14981534 behalf of a child care center in violation of this paragraph shall
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14991562 be guilty of a misdemeanor and upon convicti on thereof shall be
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15261563 fined an amount equal to double the amount of sales tax involved or
15271564 incarcerated for not more than sixty (60) day s or both;
15281565 70. a. Sales of tangible personal property to a service
15291566 organization of mothers who have children who are
15301567 serving or who have served in the military, which
15311568 service organization is exempt from taxation pursuant
15321569 to the provisions of the Internal R evenue Code, 26
15331570 U.S.C., Section 501(c)(19) and which is known as the
15341571 Blue Star Mothers of America, Inc. The exemption
15351572 provided by this paragraph shall only apply to the
15361573 purchase of tangible personal property actually sent
15371574 to United States military personn el overseas who are
15381575 serving in a combat zone and not to any other tangible
15391576 personal property purchased by the organization .
15401577 Provided, this exemption shall not app ly to any sales
15411578 tax levied by a city, town, county, or any other
15421579 jurisdiction in this state.
15431580 b. The exemption authorized by this paragraph shall be
15441581 administered in the form of a refund from the sales
15451582 tax revenues apportioned pursuant to Section 1353 of
15461583 this title, and the vendor shall be required to
15471584 collect the sales tax otherwise applicable to th e
15481585 transaction. The purchaser may apply for a refund of
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15491613 the state sales tax paid in the manner prescribed by
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15761614 this paragraph. Within sixty (60) days after the end
15771615 of each calendar quarter, any pu rchaser that is
15781616 entitled to make application for a refund bas ed upon
15791617 the exempt treatment authorized by this paragraph may
15801618 file an application for refund of the state sales
15811619 taxes paid during such preceding calendar quarter.
15821620 The Tax Commission shall prescr ibe a form for purposes
15831621 of making the application for refund.
15841622 c. A purchaser who applies for a refund pursuant to this
15851623 paragraph shall certify that the items were actually
15861624 sent to military personnel overseas in a combat zone .
15871625 Any purchaser that applies fo r a refund for the
15881626 purchase of items that are not authorized for
15891627 exemption under this paragraph shall be subject to a
15901628 penalty in the amount of Five Hundred Dollars
15911629 ($500.00);
15921630 71. Sales of food and snack items to or by an or ganization
15931631 which is exempt from taxation pursuant to the provisions of the
15941632 Internal Revenue Code, 26 U.S.C., Section 501(c)(3), whose primary
15951633 and principal purpose is providing funding for scholarships in the
15961634 medical field;
15971635 72. Sales of tangible personal property or services for use
15981636 solely on construction projects for organizations which are exem pt
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15991664 from taxation pursuant to the provisions of the Internal Revenue
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16261665 Code, 26 U.S.C., Section 501(c)(3) and whose purpose i s providing
16271666 end-of-life care and access t o hospice services to low-income
16281667 individuals who live in a facility owned by the organization . The
16291668 exemption provided by this paragraph applies to sales to the
16301669 organization as well as to sales to any person with wh om the
16311670 organization has duly entered into a construction contract,
16321671 necessary for carrying out such contract or to any subcontractor to
16331672 such a construction contract. Any person making purchases on behalf
16341673 of such organization shall certify, in writing, on t he copy of the
16351674 invoice or sales ticket to be retained by the vendor that the
16361675 purchases are made for and on behalf of such organization and set
16371676 out the name of such organization. Any person who wrongfully or
16381677 erroneously certifies that purchases are for any of the above-named
16391678 organizations or who otherwise violates this section shall be guilty
16401679 of a misdemeanor and upon conviction thereof shall be fined an
16411680 amount equal to double the amount of sales tax involved or
16421681 incarcerated for not more than sixty (60) day s or both;
16431682 73. Sales of tickets for admission to events held by
16441683 organizations exempt from taxation pursuant to the provisions of the
16451684 Internal Revenue Code, 26 U.S.C., Section 501(c)(3) that are
16461685 organized for the purpose of supporting general hospitals lic ensed
16471686 by the State Department of Health;
16481687 74. Sales of tangible personal property or services:
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16741714
16751715 a. to a foundation which is exempt from taxation pursuant
16761716 to the provisions of the Internal Revenue Code, 26
16771717 U.S.C., Section 501(c)(3) and which raises tax -
16781718 deductible contributions in support of a wide range of
16791719 firearms-related public interest activities of the
16801720 National Rifle Association of Ame rica and other
16811721 organizations that defend and foster Second Amendment
16821722 rights, and
16831723 b. to or by a grassroots fundraising prog ram for sales
16841724 related to events to raise funds for a foundation
16851725 meeting the qualifications of subparagraph a of this
16861726 paragraph;
16871727 75. Sales by an organization or entity which is exempt from
16881728 taxation pursuant to the provisions of the Internal Revenue Code, 2 6
16891729 U.S.C., Section 501(c)(3) which are rel ated to a fundraising event
16901730 sponsored by the organization or entity when the event does not
16911731 exceed any five (5) consecutive days and when the sales are not in
16921732 the organization’s or the entity’s regular course of bus iness.
16931733 Provided, the exemption provided in this paragraph shall be limited
16941734 to tickets sold for admittance to the fundraising event an d items
16951735 which were donated to the organization or entity for sale at the
16961736 event;
16971737 76. Effective November 1, 2017, sales of tangible personal
16981738 property or services to an organization which is exempt from
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17251766 taxation pursuant to the provisions of the Internal Rev enue Code, 26
17261767 U.S.C., Section 501(c)(3) and operates as a collaborative model
17271768 which connects community agencies in one loc ation to serve
17281769 individuals and families a ffected by violence and where victims have
17291770 access to services and advocacy at no cost to the victim;
17301771 77. Effective July 1, 2018, sales of tangible personal property
17311772 or services to or by an association which is exem pt from taxation
17321773 pursuant to the provisio ns of the Internal Revenue Code, 26 U.S.C.,
17331774 Section 501(c)(19) and which is known as the Nati onal Guard
17341775 Association of Oklahoma;
17351776 78. Effective July 1, 2018, sales of tangible personal property
17361777 or services to or by an association which is exempt from taxat ion
17371778 pursuant to the provisions of the Internal Revenue Code, 26 U.S.C.,
17381779 Section 501(c)(4) and which is known as the Marine Corps League of
17391780 Oklahoma;
17401781 79. Sales of tangible personal property or services to the
17411782 American Legion, whether the purchase is made b y the entity
17421783 chartered by the United States Congress or is an entity organized
17431784 under the laws of this or another state pursuant to the authority of
17441785 the national American Legion organization;
17451786 80. Sales of tangible personal property or services to or by an
17461787 organization which is:
17471788 a. exempt from taxation pursuant to the provisions of the
17481789 Internal Revenue Code, 26 U.S.C., Section 501(c)(3),
17491790
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17751817 b. verified with a letter from the MIT Fab Foundation as
17761818 an official member of th e Fab Lab Network in
17771819 compliance with the Fab Charter, and
17781820 c. able to provide documentation that its primary and
17791821 principal purpose is t o provide community access to
17801822 advanced 21st century manufacturing and digital
17811823 fabrication tools for science, technology,
17821824 engineering, art, and math (STEAM) learning skills,
17831825 developing inventions, creating and sustaining
17841826 businesses, and producing personaliz ed products;
17851827 81. Effective November 1, 2021, sales of tangible personal
17861828 property or services used solely for construction and remodeling
17871829 projects to an organizatio n which is exempt from taxation pursuant
17881830 to the provisions of the Internal Revenue Code, 26 U.S.C., Section
17891831 501(c)(3), and which meets the following requirements:
17901832 a. its primary purpose is to construct or remodel a nd
17911833 sell affordable housing and provide hom eownership
17921834 education to residents of Oklahoma that have an income
17931835 that is below one hundred percent (100%) of the Family
17941836 Median Family Income guidelines as defined by the U.S.
17951837 Department of Housing and Urban Development,
17961838 b. it conducts its activities in a manner that serves
17971839 public or charitable purposes, rather than commercial
17981840 purposes,
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18251868 c. it receives funding and revenue and charges fees in a
18261869 manner that does not incentivize it or its employees
18271870 to act other than in the bes t interests of its
18281871 clients, and
18291872 d. it compensates its employees in a manner that does not
18301873 incentivize employees to act other than in t he best
18311874 interests of its clients;
18321875 82. Effective November 1, 2021, sales of tangible personal
18331876 property or services to a no nprofit entity, organized pursuant to
18341877 Oklahoma law before January 1, 2022, exempt from federal income
18351878 taxation pursuant to Section 501 (c) of the Internal Revenue Code of
18361879 1986, as amended, the principal functions of which are to provide
18371880 assistance to natura l persons following a disaster, with progr am
18381881 emphasis on repair or restoration to single-family residential
18391882 dwellings or the construct ion of a replacement single-family
18401883 residential dwelling. As used in this paragraph, “disaster” means
18411884 damage to property w ith or without accompanying injury to pers ons
18421885 from heavy rain, high winds, tornadic winds, drought, wildfire,
18431886 snow, ice, geologic dist urbances, explosions, chemical accidents or
18441887 spills, and other events causing damage to property on a large
18451888 scale. For purposes of this paragraph, an entity that ex pended at
18461889 least seventy-five percent (75%) of its funds on the restoration to
18471890 single-family housing following a disaster including related general
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18741918 and administrative expenses, shall be eligible for the exemption
18751919 authorized by this paragraph;
18761920 83. Effective November 1, 2021, through December 31, 2024,
18771921 sales of tangible personal property or services to a mus eum that:
18781922 a. operates as a part of an organization which is exempt
18791923 from taxation pursuant to the provisions of t he
18801924 Internal Revenue Code, 26 U.S.C., Section 501(c)( 3),
18811925 b. is not accredited by the American Alliance of Museums,
18821926 and
18831927 c. operates on an annua l budget of less than One Million
18841928 Dollars ($1,000,000.00);
18851929 84. Until July 1, 2022, sales of tangible personal prop erty or
18861930 services for use in a clinical practice or medical facility operated
18871931 by an organization which is exempt from taxation pursuant t o the
18881932 provisions of the Internal Revenue Code of the United States, 26
18891933 U.S.C., Section 501(c)( 3), and which has entered into a joint
18901934 operating agreement with the Unive rsity Hospitals Trust created
18911935 pursuant to Section 3224 of Title 63 of the Oklahoma Statut es. The
18921936 exemption provided by this paragraph shall be limited to the
18931937 purchase of tangible per sonal property and service s for use in
18941938 clinical practices or medical faci lities acquired or leased by the
18951939 organization from the University Hospitals Authority, Un iversity
18961940 Hospitals Trust, or the University of Oklahoma on or after June 1,
18971941 2021; and
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19241969 85. Sales of tangible personal pr operty or services to a
19251970 nonprofit entity, organized pursuant to Oklahoma law before January
19261971 1, 2019, exempt from federal income taxation pursuant to Section
19271972 501(c) of the Internal Revenue Code of 1986, as amended, the
19281973 principal functions of which are to pr ovide assistance to natural
19291974 persons following a disa ster, with program emphasis on repair or
19301975 restoration to single -family residential dw ellings or the
19311976 construction of a replacement single-family residential dwelling.
19321977 For purposes of this paragraph, an ent ity operated exclusively for
19331978 charitable and educatio nal purposes through the coordination of
19341979 volunteers for the disaster recovery of hom es (as derived from Part
19351980 III, Statement of Program Services Service Accomplishments, of
19361981 Internal Revenue Service Form 990) and offers its servic es free of
19371982 charge to disaster survivors st atewide who are low income with no or
19381983 limited means of recovery on their own for the restorati on to
19391984 single-family housing following a disaster including related general
19401985 and administrative expenses, shall be eligibl e for the exemption
19411986 authorized by this par agraph. The exemption provided by this
19421987 paragraph shall only be applicable to sales made on or after the
19431988 effective date of this act July 1, 2022. As used in this paragraph,
19441989 “disaster” means damage to property with or without a ccompanying
19451990 injury to persons from heavy rain, high winds, tornadic winds,
19461991 drought, wildfire, snow, ice, geologic disturbances, e xplosions,
19471992
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19732019 chemical accidents or spills, and other events caus ing damage to
19742020 property on a large scale; and
19752021 86. Sales of tangible personal property or servi ces to an
19762022 organization located in this state which is exempt from taxation
19772023 pursuant to the provision s of the Internal Revenue Code, 26 U.S.C.,
19782024 Section 501(c)(3), the principal function of which is to strengthen
19792025 emergency response to natural and man -made disasters at the local,
19802026 state, and national level through the provision of high ly trained
19812027 search and rescue canines and first responder team training . To
19822028 qualify for the exemption provided for in this paragraph, the
19832029 organization shall provide training suffi cient to pass the Federal
19842030 Emergency Management Agency Certification Examination equivalent,
19852031 the State Urban Search and Rescue Alliance ’s Disaster Search Canine
19862032 Evaluation Process or its equivalent, or shall be a member in good
19872033 standing with Oklahoma Urban Search and Rescue Task Force One.
19882034 SECTION 2. This act shall become effec tive November 1, 2023.
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2015-Passed the Senate the 20th day of March, 2023.
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2019- Presiding Officer of the Senate
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2022-Passed the House of Representatives the ____ day of __________,
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2027- Presiding Officer of the House
2028- of Representatives
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2035+COMMITTEE REPORT BY: COMMITTEE ON APPROPRIATIONS
2036+February 22, 2023 - DO PASS AS AMENDED BY CS