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ENGROSSED SENATE
BILL NO. 390 By: Alvord and Boren of the
Senate
and
Boles of the House
[ sales tax - exemptions - training sufficiency -
effective date ]
BE IT ENACTED BY THE P EOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. AMENDATORY 68 O.S. 2021, Section 1356, as
last amended by Section 1, Chapter 394, O.S. L. 2022 (68 O.S. Supp.
2022, Section 1356), is amen ded to read as follows:
Section 1356. Exemptions - Governmental and nonp rofit entities.
There are hereby specifically exempted from the tax levied by
Section 1350 et seq. of this title:
1. Sale of tangible personal property or services to the United
States government or to the State of Oklahoma this state, any
political subdivision of this state, or any agency of a political
subdivision of this state; provided, all sales to contractors in
connection with the performance of any contract with t he United
States government, State of Oklahoma this state, or any of its
political subdivisions shall not be ex empted from the tax levied by
Section 1350 et seq. of this title, except as here inafter provided;
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2. Sales of property to agents appointed by or under contr act
with agencies or instrumentalities of the Unit ed States government
if ownership and possession of such property transfers immediately
to the United States government;
3. Sales of property to agents appointed by or under contract
with a political subdi vision of this state if the sale of such
property is associated with the development of a qualified federal
facility, as provided in the Oklahoma Federal Facilities Development
Act, and if ownership and possession of such property transfers
immediately to the political subdivision or the state;
4. Sales made directly by county , district, or state fair
authorities of this state, upon the premises of the fair authority,
for the sole benefit of the fair authority or sales of admission
tickets to such fairs or fair events at any location in the state
authorized by county, district , or state fair authorities ; provided,
the exemption provided by this paragraph for admission tickets to
fair events shall apply only to any portion of the admission price
that is retained by or distributed to the fair authority . As used
in this paragraph, “fair event” shall be limited to an event held on
the premises of the fair authority in conjunction with and during
the time period of a county, district, or state fair;
5. Sale of food in cafeterias or lunchrooms of elementary
schools, high schools, coll eges, or universities which are operated
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primarily for teachers and pupils and are not operated primarily for
the public or for profit;
6. Dues paid to fraternal, religious, civic, c haritable, or
educational societies or organizatio ns by regular members t hereof,;
provided, such societies or organizations operate under what is
commonly termed the lodge plan or system, and provided such
societies or organizations do not operate for a pro fit which inures
to the benefit of any individual member or members there of to the
exclusion of other members and dues paid monthly or annually to
privately owned scientific and educational libraries by members
sharing the use of services rendered by such libraries with students
interested in the study o f geology, petroleum eng ineering, or
related subjects;
7. Sale of tangible personal property or services to or by
churches, except sales made in the course of business for profit or
savings, competing with other persons engaged in the same , or a
similar business or sale of tangi ble personal property or services
by an organization exempt from federal income tax pursuant to
Section 501(c)(3) of the Internal Revenue Code of 1986, as amended,
made on behalf of or at the request of a church or churches if the
sale of such property is conducted not more than once each calendar
year for a period not to exceed three (3) days by the organiza tion
and proceeds from the sale of such property are used by the church
or churches or by the organization for charitable purpo ses;
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8. The amount of proceeds received from th e sale of admission
tickets which is separately stated on the ticket of admission for
the repayment of money borrowed by any accredited state-supported
college or university or any public trust of which a cou nty in this
state is the beneficiary, for the pu rpose of constructing or
enlarging any facility to be used for the staging of an athletic
event, a theatrical production, or any other form of entertainment,
edification, or cultural cultivation to which entr y is gained with a
paid admission ticket. Such facilities include, but are not limited
to, athletic fields, athletic stadiums, f ield houses, amphitheaters,
and theaters. To be eligible for this sales tax e xemption, the
amount separately stated on the adm ission ticket shall be a
surcharge which is impo sed, collected, and used for the sole purpose
of servicing or aiding in the servi cing of debt incurred by the
college or university to effect the capital impro vements
hereinbefore described;
9. Sales of tangible personal property or services to the
council organizations or similar state supervisory organizations of
the Boy Scouts of America, Girl Scouts of the U.S.A., and Camp Fire
USA;
10. Sale of tangible personal property or services to any
county, municipality, rural water district, public school district,
city-county library system, the institutions of The Oklahoma State
System of Higher Education, the Grand River Dam Authority, the
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Northeast Oklahoma Publ ic Facilities Authority, the Oklahoma
Municipal Power Authority, City of Tul sa-Rogers County Port
Authority, Muskogee City-County Port Authority, the Oklahoma
Department of Veterans Affairs, the Broken Bow Economic Development
Authority, Ardmore Developmen t Authority, Durant Industrial
Authority, Oklahoma Ordnance Works Authority, Central Oklahoma
Master Conservancy District, Arbuckle Master Conservancy District,
Fort Cobb Reservoir Master Conservancy District, Foss Reservoir
Master Conservancy District, Mountain Par k Master Conservancy
District, Waurika Lake Master Conservancy District, and the Office
of Management and Enterprise Services only when carrying out a
public construction contrac t on behalf of the Oklahoma Department of
Veterans Affairs, and effective July 1, 2022, the University
Hospitals Trust, or to any person with whom any of the above-named
subdivisions or agencies of this state has duly entered into a
public contract pursuan t to law, necessary for carrying out such
public contract or to any subcontrac tor to such a public contract.
Any person making purchases on behalf of such su bdivision or agency
of this state shall certify, in writing, on the copy of the invoice
or sales ticket to be retained by the vendor that the purchases are
made for and on beha lf of such subdivision or agency of thi s state
and set out the name of such publ ic subdivision or agency. Any
person who wrongfully or erroneously certifies that purchases are
for any of the above-named subdivisions or agencies of this state or
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who otherwise violates this section shall be guil ty of a misdemeanor
and upon conviction t hereof shall be fined an amount equal to double
the amount of sales tax involved or incarcerated f or not more than
sixty (60) days or both;
11. Sales of tangible personal prop erty or services to private
institutions of higher education and private element ary and
secondary institutions of education accredited by the State
Department of Education or reg istered by the State Board of
Education for purposes of participating in feder al programs or
accredited as defined by the Oklahoma State Regents for Higher
Education which are exempt from taxation pursuant to the provisions
of the Internal Revenue Code, 26 U.S.C., Section 501(c)(3) including
materials, supplies, and equipment used i n the construction and
improvement of buildings and other s tructures owned by th e
institutions and operated for educational purposes.
Any person, firm, agency, or entity making purchases on behalf
of any institution, agency, or subdivision in this state, s hall
certify in writing, on the copy of the invoice or sales ticket the
nature of the purchases, and violation of this parag raph shall be a
misdemeanor as set forth in paragraph 10 of this section;
12. Tuition and educational fees paid to private institut ions
of higher education and private elementary and seconda ry
institutions of education accredited by the State Department o f
Education or registered by the State Board of Educat ion for purposes
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of participating in federal programs or accredited as defined by the
Oklahoma State Regents for Higher Education which a re exempt from
taxation pursuant to the provisions of the Interna l Revenue Code, 26
U.S.C., Section 501(c)(3);
13. a. Sales of tangible personal property made by:
(1) a public school,
(2) a private school offering ins truction for grade
levels kindergarten through twelfth grade ,
(3) a public school district,
(4) a public or private school board,
(5) a public or private sc hool student group or
organization,
(6) a parent-teacher association or organi zation
other than as specified in subparagraph b of this
paragraph, or
(7) public or private school personnel for purposes
of raising funds for the benefit of a public or
private school, public school district, public or
private school board, or public or private school
student group or organization, or
b. Sales of tangible personal pro perty made by or to
nonprofit parent-teacher associations or organizations
exempt from taxation pursuant to the provisions of the
Internal Revenue Code, 26 U.S.C., Section 50 1(c)(3),
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nonprofit local public or private school foundations
which solicit money or property in the name of any
public or private school or public school district.
The exemption provided by this paragraph for sales made by a
public or private school shall be limited to those pu blic or private
schools accredited by the State Department of Education or
registered by the State Boar d of Education for purposes of
participating in fede ral programs. Sale of tangible personal
property in this paragraph shall incl ude sale of admission t ickets
and concessions at athletic events;
14. Sales of tangible personal property by:
a. local 4-H clubs,
b. county, regional, or state 4-H councils,
c. county, regional, or state 4-H committees,
d. 4-H leader associations,
e. county, regional, or state 4-H foundations, and
f. authorized 4-H camps and training c enters.
The exemption provided by this paragrap h shall be limited to
sales for the purpose of ra ising funds for the benefit of such
organizations. Sale of tangible personal property exempted by this
paragraph shall include sale of admission tickets;
15. The first Seventy-five Thousand Dollars ($75,00 0.00) each
year from sale of tickets and concessi ons at athletic events by each
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organization exempt from taxation pursuant to t he provisions of the
Internal Revenue Code, 26 U.S.C., Section 501(c)(4);
16. Sales of tangible personal property or services to any
person with whom the Oklahoma Tourism and Re creation Department has
entered into a public contract and which is necessary for carrying
out such contract to assist the Department in the development and
production of advertising, promotion, publicity , and public
relations programs;
17. Sales of tangible personal property or services to fire
departments organized pursuant to Se ction 592 of Title 18 of th e
Oklahoma Statutes which items are to be used for the purposes of the
fire department. Any person making purchases on behalf of any such
fire department shall certify, in writing, on the copy of the
invoice or sales ticket to b e retained by the vendor th at the
purchases are made for and on behalf of such fir e department and set
out the name of such fire department. Any person who wrongfully or
erroneously certifies that the purchases are for any such fire
department or who othe rwise violates the provisio ns of this section
shall be deemed guilty of a misdemea nor and upon conviction thereof,
shall be fined an amount equal to double the amount of sales ta x
involved or incarcerated for not more than sixty (60) days, or both;
18. Complimentary or free tickets for admission to places of
amusement, sports, entertai nment, exhibition, display, or other
recreational events or activities which are issued through a box
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office or other entity which is operated by a state institution of
higher education with institution al employees or by a municipality
with municipal emplo yees;
19. The first Fifteen Thousand Dollars ( $15,000.00) each year
from sales of tangible pers onal property by fire departments
organized pursuant to Titles 11, 18, or 19 o f the Oklahoma Statutes
for the purposes of raising funds for the benefit of the f ire
department. Fire departments selling tangi ble personal property for
the purposes of raising funds shall be limited to no more than six
(6) days each year to raise such f unds in order to receive the
exemption granted by this paragraph;
20. Sales of tangible personal property or services to any Boy s
& Girls Clubs of America affiliate in this stat e which is not
affiliated with the Salvation Army and which is exempt from tax ation
pursuant to the provis ions of the Internal Revenue Code, 26 U.S.C.,
Section 501(c)(3);
21. Sales of tangible personal prop erty or services to any
organization, which takes court-adjudicated juveniles for purposes
of rehabilitation, and which is exem pt from taxation pursuant to the
provisions of the Internal Revenue Code, 26 U.S.C ., Section
501(c)(3), provided that at least fi fty percent (50%) of the
juveniles served by such organization are court adjudicated and the
organization receives state funds in an amount less than ten p ercent
(10%) of the annual budget of the organization;
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22. Sales of tangible personal property or se rvices to:
a. any health center as defined in Sec tion 254b of Title
42 of the United States Code,
b. any clinic receiving disbu rsements of state monies
from the Indigent Health Care Revolving Fund pursuant
to the provisions of Section 66 of Title 56 of the
Oklahoma Statutes,
c. any community-based health center which meets all of
the following criteria:
(1) provides primary care s ervices at no cost to the
recipient, and
(2) is exempt from taxation pursuant to t he
provisions of Section 501(c)(3) of the Inter nal
Revenue Code, 26 U.S.C., Section 501(c)(3), a nd
d. any community mental health center as defined in
Section 3-302 of Title 43A of the Oklahoma Statutes ;
23. Dues or fees including free or complimentary du es or fees
which have a value equivalent to the charge that could have
otherwise been made, to Y MCAs, YWCAs, or municipally-owned
recreation centers for the use of facilities and programs;
24. The first Fifteen Thousand Dollars ($15,000.00) each year
from sales of tangible personal property or service s to or by a
cultural organization established to sponsor and promote
educational, charitable, and cultural events for disadvan taged
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children, and which orga nization is exempt from taxation pursuant to
the provisions of the Internal Revenue Code, 26 U.S.C. , Section
501(c)(3);
25. Sales of tangible perso nal property or services to museums
or other entities which have been accredit ed by the American
Association Alliance of Museums. Any person making purchases o n
behalf of any such museum or other entity shall certify, in writing,
on the copy of the invoic e or sales ticket to be re tained by the
vendor that the purchases are made for and on behalf of such museum
or other entity and set out the name of such museum or other entity.
Any person who wrongfully or err oneously certifies that the
purchases are for any such museum or other e ntity or who otherwise
violates the provisions of this paragraph shall be deemed guilty of
a misdemeanor and, upon conviction thereof, shall be fined an amount
equal to double the amou nt of sales tax involved or incarcerated for
not more than sixty (60) da ys, or by both such fine and
incarceration;
26. Sales of tickets for admission by any muse um accredited by
the American Association Alliance of Museums. In order to be
eligible for the exemption provided by this paragraph, an amount
equivalent to the amo unt of the tax which would otherwise be
required to be collected pursuant to the provisions of Section 1350
et seq. of this title shal l be separately stated on the admission
ticket and shall be collected and used for the sole purpose of
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servicing or aiding in the servicing of debt incurred by the museum
to effect the construction, enlarging , or renovation of any facility
to be used for entertainment, edification, or cultural cultivation
to which entry is gained with a paid admission ticket;
27. Sales of tangible personal property or services occurring
on or after June 1, 1995, to children ’s homes which are supported or
sponsored by one or more churches, members of which serve as
trustees of the home;
28. Sales of tangible personal property or services to t he
organization known as the Disabled American Veterans, Department of
Oklahoma, Inc., and subordinate chapters thereof;
29. Sales of tangible personal property or services to youth
camps which are supported or sponsored by one or more churches,
members of which serve as trustees of the organization;
30. a. Until July 1, 2022, transfer of tangible personal
property made pursuant to Sect ion 3226 of Title 63 of
the Oklahoma Statutes by t he University Hospitals
Trust, and
b. Effective July 1, 2022, transfer of tangible personal
property or services to or by:
(1) the University Hospitals Trust crea ted pursuant
to Section 3224 of Title 63 of the Oklahoma
Statutes, or
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(2) nonprofit entities which are exempt from taxation
pursuant to the provisions of the Interna l
Revenue Code of the United States, 26 U.S.C.,
Section 501(c)(3), which have entered into a
joint operating agreement with the Unive rsity
Hospitals Trust;
31. Sales of tangible pers onal property or services to a
municipality, county, or school district p ursuant to a lease or
lease-purchase agreement executed between the vendor and a
municipality, county, or school district. A copy of the lease or
lease-purchase agreement shall be re tained by the vendor;
32. Sales of tangible personal property or service s to any
spaceport user, as defined in the Oklahoma Space Industry
Development Act;
33. The sale, use, storage, consumption , or distribution in
this state, whether by the importer, e xporter, or another person, of
any satellite or any associated launch veh icle including components
of, and parts and motors for, any such satellite or launch vehicl e,
imported or caused to be imported into this state for the purpose of
export by means of l aunching into space. This exemption provided by
this paragraph shall not be affected by:
a. the destruction in whole or in part of the satellite
or launch vehicle,
b. the failure of a launch to occur or be successful, or
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c. the absence of any transfer or title to, or possession
of, the satellite or launch vehicle after launch;
34. The sale, lease, use, storage, consumption, or distribution
in this state of any spac e facility, space propulsion system or
space vehicle, satellite, or station of any kind poss essing space
flight capacity including components thereof;
35. The sale, lease, use, storage, consumption, or distribution
in this state of tangible personal prope rty, placed on or used
aboard any space facility, space propulsion system or space vehicle,
satellite, or station possessing space flight capacity, which is
launched into space, irrespective of whether such tangible property
is returned to this state for s ubsequent use, storage, or
consumption in any manner;
36. The sale, lease, use, storage, co nsumption, or distribution
in this state of tangible personal property me eting the definition
of “section 38 property” as defined in Sections 48(a)(1)(A) and
(B)(i) of the Internal Revenue Code of 1986, tha t is an integral
part of and used primarily in sup port of space flight; however,
section 38 property used in support of spa ce flight shall not
include general office equipment, any boat, mobile home, motor
vehicle, or other vehicle of a class or type requi red to be
registered, licensed, titled, or documented in this state or by the
United States government, or any other proper ty not specifically
suited to supporting space activity. The term “in support of space
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flight”, for purposes of this paragraph, mean s the altering,
monitoring, controlling, regulatin g, adjusting, servicing, or
repairing of any space facility, space propul sion systems or space
vehicle, satellite, or station possessing space flight capacity
including the components thereof;
37. The purchase or lease of machinery and equipment for use a t
a fixed location in this state, which is used exclusively in the
manufacturing, processing, compounding, or producing of any space
facility, space propulsion syst em or space vehicle, satellite, or
station of any kind possessing space flight capacity. Provided, the
exemption provided for in this paragraph shall not be allowed unless
the purchaser or lessee signs an affidavit stating that the item or
items to be exempted are for the exclusive use designated herein.
Any person furnishing a false affidavit to the vendor for the
purpose of evading payment of any tax imposed by Se ction 1354 of
this title shall be subject to the penalties provided by law . As
used in this paragraph, “machinery and equipment” means “section 38
property” as defined in Sections 48 (a)(1)(A) and (B)(i) of the
Internal Revenue Code of 1986, which is used as an integral part of
the manufacturing, processing, compounding, or producing of items of
tangible personal property. Such term includes parts and
accessories only to the extent th at the exemption thereof is
consistent with the provisions of this paragr aph;
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38. The amount of a surcharge or any other amount which is
separately stated on an ad mission ticket which is imposed,
collected, and used for the sole purpose of constructing,
remodeling, or enlarging facilities of a public trust having a
municipality or county as its sole beneficiary;
39. Sales of tangible personal property or services w hich are
directly used in or for the benefit of a state park in this state,
which are made to an organization which is exempt from taxation
pursuant to the provision s of the Internal Revenue Code, 26 U.S.C.,
Section 501(c)(3) and which is organized primari ly for the purpose
of supporting one or more state parks located in this state;
40. The sale, lease, or use of parking privileges by an
institution of The Oklahoma State System of Higher Education;
41. Sales of tangible personal property or services for use on
campus or school construction projects for the benefit of
institutions of The Oklahom a State System of Higher Education,
private institutions of higher educat ion accredited by the Oklahoma
State Regents for Higher Education, or any public school or school
district when such projects are financed by or through the use of
nonprofit entities which are exempt from taxation pursuant to the
provisions of the Internal Revenue Code, 26 U.S.C., Section
501(c)(3);
42. Sales of tangible personal property or se rvices by an
organization which is exempt from taxation pursuant to the
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provisions of the In ternal Revenue Code, 26 U.S.C., Section
501(c)(3), in the course of condu cting a national championship
sports event, but only if all or a portion of the payment in
exchange therefor would qualify as the receipt of a qualified
sponsorship payment described in Internal Revenue Code, 26 U.S.C.,
Section 513(i). Sales exempted pursuant to this paragraph shall be
exempt from all Oklahoma sales, use, excise , and gross receipts
taxes;
43. Sales of tangible personal property or services to or by an
organization which:
a. is exempt from taxation pursuant to the provisions of
the Internal Revenue Code, 26 U.S.C., Section
501(c)(3),
b. is affiliated with a comprehensive univers ity within
The Oklahoma State System of Higher Education, and
c. has been organized primaril y for the purpose of
providing education and teacher training and
conducting events relating to robotics;
44. The first Fifteen Thousand Dollars ($15,000.00) each year
from sales of tangible p ersonal property to or by youth athletic
teams which are part o f an athletic organization exempt from
taxation pursuant to the provision s of the Internal Revenue Code, 26
U.S.C., Section 501(c)(4), for the purposes of raising f unds for the
benefit of the team;
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45. Sales of tickets for admission to a collegiate athlet ic
event that is held in a facility owned or operated by a municipality
or a public trust of which the municipality is the sole beneficiary
and that actually determ ines or is part of a tourname nt or
tournament process for determining a conference tournamen t
championship, a conference championship, or a national championship;
46. Sales of tangible personal property or services to or by an
organization which is exempt from taxation pursuant to th e
provisions of the Internal Revenue Code, 26 U.S.C., Section
501(c)(3) and is operating the Oklahoma City National Memorial and
Museum, an affiliate of the National Park System;
47. Sales of tangible personal property or serv ices to
organizations which a re exempt from federal taxation pursuant to the
provisions of Section 501(c)(3) of the Internal Revenue Code, 26
U.S.C., Section 501(c)( 3), the memberships of which are limited to
honorably discharged veterans, and which furnis h financial support
to area veterans’ organizations to be used for the purpose of
constructing a memorial or museum;
48. Sales of tangible personal property or serv ices on or after
January 1, 2003, to an organization which is exempt from taxation
pursuant to the provisions of the Int ernal Revenue Code, 26 U.S.C.,
Section 501(c)(3) that is expend ing monies received from a private
foundation grant in conjunction with e xpenditures of local sales tax
revenue to construct a local public library;
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49. Sales of tangible personal property or services to a state
that borders this state or any political su bdivision of that state,
but only to the extent that the other state or p olitical subdivision
exempts or does not impose a tax on similar sales of items to this
state or a political subdivision of this state;
50. Effective July 1, 2005, sales of tangible personal property
or services to the Career Technology Student Organizati ons under the
direction and supervision of the Oklahoma Department of Career and
Technology Education;
51. Sales of tangible personal property to a public trust
having either a singl e city, town or county or multiple cities,
towns or counties, or combination thereof as beneficiary or
beneficiaries or a nonprofit organization which is exempt fr om
taxation pursuant to the pro visions of the Internal Revenue Code, 26
U.S.C., Section 501(c )(3) for the purpose of constructing
improvements to or expanding a hospi tal or nursing home owned and
operated by any such public trust or nonprofit entity prior to July
1, 2008, in counties wi th a population of less than one hundred
thousand (100,000) pe rsons, according to the most recent Federal
Decennial Census. As used in this paragraph, “constructing
improvements to or expanding” shall not mean any expense fo r routine
maintenance or genera l repairs and shall require a project cost of
at least One Hundred Thousand Dollars ($100,000.00). For purposes
of this paragraph, sal es made to a contractor or subcontractor that
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enters into a contractual relationship with a public trust or
nonprofit entity as described by this paragraph shall be considered
sales made to the public trust or nonprofit entity. The exemption
authorized by this paragraph shall be administered in the form of a
refund from the sales tax revenues apportioned pursuant to Section
1353 of this title and the vendor shall be required to collec t the
sales tax otherwise applicable to the transaction. The purchaser
may apply for a refund of the sales tax paid in the manner
prescribed by this paragraph . Within thirty (30) days after th e end
of each fiscal year, any purchaser that is entitled to m ake
application for a refund based upon the exempt treatment authorized
by this paragraph may file an application for refund of the sales
taxes paid during such pr eceding fiscal year. The Oklahoma Tax
Commission shall prescribe a form for purposes of making the
application for refund. The Tax Commission shall determine whether
or not the total amount of sales tax exemptions claimed by all
purchasers is equal to or less than Six Hundred Fifty Thousand
Dollars ($650,000.00). If such claims are less than or equal t o
that amount, the Tax Commission shall make refunds to the purchasers
in the full amount of the documented and verified sales tax amounts.
If such claims by all purchasers are in excess of Six Hundred Fifty
Thousand Dollars ($650,000.00), the Tax Commiss ion shall determine
the amount of each purchaser’s claim, the total amount of all claims
by all purchasers, and the percentage each purchaser’s claim amount
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bears to the total. The resulting percentage determined for each
purchaser shall be multiplied by Six Hundred Fifty Thousand Dollars
($650,000.00) to determine the amount o f refundable sales tax to be
paid to each purchaser. The pro rata refund amount s hall be the
only method to recover sale s taxes paid during the preceding fiscal
year and no balance of any sales taxes paid on a pro rata basis
shall be the subject of any su bsequent refund claim pursuant to this
paragraph;
52. Effective July 1, 2006, sal es of tangible personal property
or services to any organization which assists, trains, educates, an d
provides housing for physically and mentally handicapped disabled
persons and which is exempt from taxation pursuant to the provisions
of the Internal Revenue Code, 26 U.S.C., Section 501(c)(3) and that
receives at least eighty-five percent (85%) of its annual budget
from state or federal funds. In order to receive the benefit of the
exemption authorized by this paragraph, the taxpayer shall be
required to make payment of the applicable sales tax at the time of
sale to the vendor in the mann er otherwise required by law.
Notwithstanding any other provision of the Oklahoma Uniform Tax
Procedure Code to the contrary, the taxpayer shall be authorized to
file a claim for refund of sales taxes paid that quali fy for the
exemption authorized by this paragraph for a period of one (1) year
after the date of the sale transaction. The taxpayer shall be
required to provide documentation as may be prescribed by the
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Oklahoma Tax Commission in support of the refund cla im. The total
amount of sales tax qual ifying for exempt treatment pursuant to this
paragraph shall not exceed One Hundred Seventy -five Thousand Dollars
($175,000.00) each fiscal year. Claims for refund shal l be
processed in the order in which such claims are received by the
Oklahoma Tax Commission. If a claim otherwise timely filed exceeds
the total amount of refunds payable for a fisc al year, such claim
shall be barred;
53. The first Two Thousand Dollars ($2,000.00) each year of
sales of tangible perso nal property or services to, by, or for the
benefit of a qualified neighborhood watch organization that is
endorsed or supported by or working directly with a law enforcement
agency with jurisdiction in the a rea in which the neighborhood watch
organization is located. As used in this paragraph , “qualified
neighborhood watch organization” means an organization that is a
not-for-profit corporation under the laws of the State of Oklahoma
this state that was created to help prevent crimin al activity in an
area through community involvement and inte raction with local law
enforcement and which is one of the first two thousand organizations
which makes application to the Oklahoma Tax Commission for the
exemption after March 29, 2006;
54. Sales of tangible persona l property to a nonprofit
organization, exempt from taxation pursuant to the provisions of the
Internal Revenue Code, 26 U.S.C., Sectio n 501(c)(3), organized
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primarily for the purpose of providing services to homeless persons
during the day and located in a metropolitan area with a population
in excess of five hundred thousand (500,000) persons according to
the latest Federal Decennial Ce nsus. The exemption authorized by
this paragraph shall be applicable to sales of tangible persona l
property to a qualifi ed entity occurring on or after January 1,
2005;
55. Sales of tangible personal property or services to or by an
organization which is exempt from taxation pursuant to the
provisions of the Internal Revenue Code, 26 U.S.C., Section
501(c)(3) for events th e principal purpose of which is to prov ide
funding for the preservation of wetlands and habitat for wild ducks;
56. Sales of tangible personal property or services to or by an
organization which is exempt from taxation pursuant to the
provisions of the In ternal Revenue Code, 26 U.S.C., Section
501(c)(3) for events the principal purpose of which is to provide
funding for the preservation and conservation of wild turkeys;
57. Sales of tangible personal property or services to an
organization which:
a. is exempt from taxation pursuant to the prov isions of
the Internal Revenue Code, 26 U.S.C., Section
501(c)(3), and
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b. is part of a network o f community-based, autonomous
member organizations that meets the following
criteria:
(1) serves people with workplace di sadvantages and
disabilities by providi ng job training and
employment services, as well as job placement
opportunities and post-employment support,
(2) has locations in the United States and at least
twenty other countries,
(3) collects donated clothing an d household goods to
sell in retail stores and provides contract labor
services to business and government, and
(4) provides documentation to the Oklahoma Tax
Commission that over seventy-five percent (75%)
of its revenues are channeled into employment,
job training and placement programs, and other
critical community services;
58. Sales of tickets made on or after September 21, 2005, an d
complimentary or free tickets for admission issued on or after
September 21, 2005, which have a value equivalent to the charge that
would have otherwise been made, for admission to a professional
athletic event in which a team in the National Basketball
Association is a participant, which is held in a facility owned or
operated by a municipality, a county, or a public trust of which a
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municipality or a county i s the sole beneficiary, and sales of
tickets made on or after July 1, 2007, and complimentary or free
tickets for admission issued on or after July 1, 2007, which have a
value equivalent to the charge that would have otherwise been made,
for admission to a professional athletic event in which a team in
the National Hockey League is a participant, whi ch is held in a
facility owned or operated by a municipality, a county, or a public
trust of which a municipality or a co unty is the sole beneficiary;
59. Sales of tickets for admission and complimentary or free
tickets for admission which have a value eq uivalent to the charge
that would have otherwise been made to a professional sporting event
involving ice hockey, basebal l, basketball, football or arena
football, or soccer. As used in this paragraph, “professional
sporting event” means an organized athl etic competition between
teams that are members of an organized league or association with
centralized management, other than a national league or national
association, that imposes requirements for participation in the
league upon the teams, the individua l athletes, or both, and which
uses a salary structure to compensate the athletes;
60. Sales of tickets for admission to an annual event sponsored
by an educational and charitable organization of women which is
exempt from taxation pursuant to the provisi ons of the Internal
Revenue Code, 26 U.S.C., Section 501(c)(3) and has as its mission
promoting volunteerism, developing the potential of women, and
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improving the community through the effective action and leadership
of trained volunteers;
61. Sales of tangible personal property or services to an
organization, which is exempt from taxation pursuant to the
provisions of the Internal Revenue Code, 26 U.S.C., Sectio n
501(c)(3), and which is itself a member of an organization which is
exempt from taxation purs uant to the provisions of the Internal
Revenue Code, 26 U.S.C., Section 501(c)(3), if the membership
organization is prim arily engaged in advancing the purposes of its
member organizations through fundraising, public awareness, or other
efforts for the benefit of its member organizations, and if the
member organization is primarily engaged either in providing
educational services and programs concerning health-related diseases
and conditions to individuals suffering from such health-related
diseases and conditions or their caregivers and family members or
support to such individuals, or in health-related research as to
such diseases and conditions, or both. In order to qualify for the
exemption authorized by this paragraph, the member nonprofit
organization shall be required to provide proof to the Oklahoma Tax
Commission of its membership status in the membership organizatio n;
62. Sales of tangible personal prope rty or services to or by an
organization which is part of a national volunteer women’s service
organization dedicated to promoting patriotism, preserving American
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history, and securing better education for children a nd which has at
least 168,000 members in 3,000 chapters across the United States;
63. Sales of tangible personal property or services to or by a
YWCA or YMCA organization which is part of a national nonprofit
community service organization working to meet the health and social
service needs of its members across the United States;
64. Sales of tangible personal property or services to o r by a
veteran’s organization which is exempt from taxation pursuant to the
provisions of the Internal Revenue Code, 26 U .S.C., Section
501(c)(19) and which is k nown as the Veterans of Foreign Wars of the
United States, Oklahoma Chapters;
65. Sales of boxes of food by a church or by an organization,
which is exempt from taxation pursuant to the provisions of the
Internal Revenue Code, 26 U.S.C., Section 501(c)(3) . To qualify
under the provisions of this paragraph, the organization must be
organized for the primary purpose of feeding needy individuals or to
encourage volunteer service by requiring such service in order to
purchase food. These boxes shall only con tain edible staple food
items;
66. Sales of tangible personal property or services to any
person with whom a church has duly entered into a construction
contract, necessary for carrying out such contract or to any
subcontractor to such a construction contract;
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67. Sales of tangible personal property or services used
exclusively for charitable or e ducational purposes, to or by an
organization which:
a. is exempt from taxation pursuant to the provisions of
the Internal Revenue Code, 26 U.S.C., Section
501(c)(3),
b. has filed a Not-for-Profit Certificate of
Incorporation in this state, and
c. is organized for the purpose of:
(1) providing training and education to
developmentally disabled individuals,
(2) educating the community about the rights,
abilities, and strengths of developmentally
disabled individuals, and
(3) promoting unity among development ally disabled
individuals in their community and geographic
area;
68. Sales of tangible personal property or services to any
organization which is a shelter for abused, neglected, or abandoned
children and which is exempt from taxation pursuant to the
provisions of the Internal Revenue Code, 26 U.S.C., Section
501(c)(3); provided, until July 1, 2008, such exemption shall ap ply
only to eligible shelters for children from birth to age twelve (12)
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and after July 1, 2008, such exemption shall apply to eligible
shelters for children from birth to age eighteen (18);
69. Sales of tangible personal property or services to a child
care center which is licensed pursuant to the Oklahoma Child Care
Facilities Licensing Act and which:
a. possesses a 3-star rating from the Department of Human
Services Reaching for the Stars Program or a national
accreditation, and
b. allows on-site universal prekindergarten education to
be provided to four-year-old children through a
contractual agreement with any public school or school
district.
For the purposes of this paragraph, sales made to any person,
firm, agency, or entity that has entered previou sly into a
contractual relationship with a child care center for construction
and improvement of buildings and other structures owned b y the child
care center and operated for educational purposes shall be
considered sales made to a child care center . Any such person,
firm, agency, or entity making purchases on behalf of a child care
center shall certify, in writing, on the copy of the i nvoice or
sales ticket the nature of the purchase. Any such person, or person
acting on behalf of a firm, agency , or entity making purchases on
behalf of a child care center in violation of this paragraph shall
be guilty of a misdemeanor and upon convicti on thereof shall be
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fined an amount equal to double the amount of sales tax involved or
incarcerated for not more than si xty (60) days or both;
70. a. Sales of tangible personal property to a service
organization of mothers who have children who are
serving or who have served in the military, which
service organization is exempt from taxation pursuant
to the provisions of t he Internal Revenue Code, 26
U.S.C., Section 501(c)(19) and which is known as the
Blue Star Mothers of America, Inc. The exemption
provided by this paragraph shall only apply to the
purchase of tangible personal property actually sent
to United States mil itary personnel overseas who are
serving in a combat zone and not to any other tangible
personal property purchased by the organization .
Provided, this exemption shall not app ly to any sales
tax levied by a city, town, county, or any other
jurisdiction in this state.
b. The exemption authorized by this paragraph shall be
administered in the form of a refund from the sales
tax revenues apportioned pursuant to Section 1353 of
this title, and the vendor shall be required to
collect the sales tax otherwise app licable to the
transaction. The purchaser may apply for a refund of
the state sales tax paid in the manner prescribed by
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this paragraph. Within sixty (60) days after the end
of each calendar quarter, any pu rchaser that is
entitled to make application for a refund based upon
the exempt treatment authorized by this paragraph may
file an application for refund of the state sales
taxes paid during such preceding calendar quarter.
The Tax Commission shall prescr ibe a form for purposes
of making the applicatio n for refund.
c. A purchaser who applies for a refund pursuant to this
paragraph shall certify that the items were actually
sent to military personnel overseas in a combat zone .
Any purchaser that applies fo r a refund for the
purchase of items that are no t authorized for
exemption under this paragraph shall be subject to a
penalty in the amount of Five Hundred Dollars
($500.00);
71. Sales of food and snack items to or by an or ganization
which is exempt from taxation pursuant to the provisions of the
Internal Revenue Code, 26 U.S.C., Section 501(c)(3), whose primary
and principal purpose is providing funding for scholarships in the
medical field;
72. Sales of tangible personal property or services for use
solely on construction projects for organizations w hich are exempt
from taxation pursuant to the provisions of the Internal Revenue
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Code, 26 U.S.C., Section 501(c)(3) and whose purpose i s providing
end-of-life care and access t o hospice services to low-income
individuals who live in a facility owned by the organization. The
exemption provided by this paragraph applies to sales to the
organization as well as to sales to any person with wh om the
organization has duly entered into a construction contract,
necessary for carrying out such contract or to any sub contractor to
such a construction contract. Any person making purchases on behalf
of such organization shall certify, in writing, on t he copy of the
invoice or sales ticket to be retained by the vendor that the
purchases are made for and on behalf of such organization and set
out the name of such organization. Any person who wrongfully or
erroneously certifies that purchases are for any of the above-named
organizations or who otherwise violates this section shall be guilty
of a misdemeanor and upon convic tion thereof shall be fined an
amount equal to double the amount of sales tax involved or
incarcerated for not more than sixty (60) day s or both;
73. Sales of tickets for admission to events held by
organizations exempt from taxation pursuant to the provi sions of the
Internal Revenue Code, 26 U.S.C., Section 501(c)(3) that are
organized for the purpose of supporting general hospitals lic ensed
by the State Department of Health;
74. Sales of tangible personal property or services:
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a. to a foundation which i s exempt from taxation pursuant
to the provisions of the Internal Revenue Code, 26
U.S.C., Section 501(c)(3) and which raises tax -
deductible contributions in support of a wide range of
firearms-related public interest activities of the
National Rifle Assoc iation of America and other
organizations that defend and foster Second Amendment
rights, and
b. to or by a grassroots fundraising prog ram for sales
related to events to raise funds for a foundation
meeting the qualifications of subparagraph a of this
paragraph;
75. Sales by an organization or entity which is exempt from
taxation pursuant to the provisions of the Internal Revenue Code, 2 6
U.S.C., Section 501(c)(3) which are rel ated to a fundraising event
sponsored by the organization or entity when the eve nt does not
exceed any five (5) consecutive days and when the sales are not in
the organization’s or the entity’s regular course of bus iness.
Provided, the exemption provided in this paragraph shall be limited
to tickets sold for admittance to the fundrai sing event and items
which were donated to the organization or entity for sale at the
event;
76. Effective November 1, 2017, sales of tangible personal
property or services to an organization which is exempt from
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taxation pursuant to the provisions of the Internal Revenue Code, 26
U.S.C., Section 501(c)(3) and operates as a collaborative model
which connects community agencies in one loc ation to serve
individuals and families a ffected by violence and where victims have
access to services and advocacy at no cost to the victim;
77. Effective July 1, 2018, sales of tangible personal property
or services to or by an association which is exem pt from taxation
pursuant to the provisio ns of the Internal Revenue Code, 26 U.S.C.,
Section 501(c)(19) and which is know n as the National Guard
Association of Oklahoma;
78. Effective July 1, 2018, sales of tangible personal property
or services to or by an association which is exempt from taxat ion
pursuant to the provisions of the Internal Revenue Code, 26 U.S.C.,
Section 501(c)(4) and which is known as the Marine Corps League of
Oklahoma;
79. Sales of tangible personal property or services to the
American Legion, whether the purchase is made b y the entity
chartered by the United States Congress or is an entity organized
under the laws of this or another state pursuant to the authority of
the national American Legion organization;
80. Sales of tangible personal property or services to or by an
organization which is:
a. exempt from taxation pursuant to the provisions of the
Internal Revenue Code, 26 U.S.C., Section 501(c)(3),
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b. verified with a letter from the MIT Fab Foundation as
an official member of th e Fab Lab Network in
compliance with the Fab Charter, and
c. able to provide documentation that its primary and
principal purpose is to provide community access to
advanced 21st century manufacturing and digital
fabrication tools for science, technology,
engineering, art, and math (STEAM) learning skills,
developing inventions, creating and sustaining
businesses, and producing personalized products;
81. Effective November 1, 2021, sales of tangible personal
property or services used solely for construction and remodeling
projects to an organizatio n which is exempt from taxation pursuant
to the provisions of the Internal Reve nue Code, 26 U.S.C., Section
501(c)(3), and which meets the following requirements:
a. its primary purpose is to construct or remodel a nd
sell affordable housing and provide hom eownership
education to residents of Oklahoma that have an income
that is below one hundred percent (100%) of the Family
Median Family Income guidelines as defined by the U.S.
Department of Housing and Urban Development,
b. it conducts its activities in a manner that serves
public or charitable purposes, rather than commercial
purposes,
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c. it receives funding and revenue and charges fees in a
manner that does not incentivize it or its employees
to act other than in the bes t interests of its
clients, and
d. it compensates its employees in a manner that does not
incentivize employees to act other than in the best
interests of its clients;
82. Effective November 1, 2021, sales of tangible personal
property or services to a no nprofit entity, organized pursuant to
Oklahoma law before January 1, 2022, exempt from federal income
taxation pursuant to Section 501(c) of the Internal Revenue Code of
1986, as amended, the principal functions of which are to provide
assistance to natura l persons following a disaster, with progr am
emphasis on repair or restoration to single -family residential
dwellings or the construction of a replacement single-family
residential dwelling. As used in this paragraph, “disaster” means
damage to property w ith or without accompanying injury to pers ons
from heavy rain, high winds, tornadic winds, drought, wildfire,
snow, ice, geologic disturbances, explosions, chemical accidents or
spills, and other events causing damage to property on a large
scale. For purposes of this paragraph, an entity that ex pended at
least seventy-five percent (75%) of its funds on the restorati on to
single-family housing following a disaster including related general
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and administrative expenses, shall be eligible for the exemption
authorized by this paragraph;
83. Effective November 1, 2021, through December 31, 2024,
sales of tangible personal property or services to a museum that:
a. operates as a part of an organization which is exempt
from taxation pursuant to the provisions of t he
Internal Revenue Code, 26 U.S.C., Section 501(c)( 3),
b. is not accredited by the American Alliance of Museums,
and
c. operates on an annual budget of less than One Million
Dollars ($1,000,000.00);
84. Until July 1, 2022, sales of tangible personal prop erty or
services for use in a clinical practice or medical facility operated
by an organization which is exempt fr om taxation pursuant to the
provisions of the Internal Revenue Code of the United States, 26
U.S.C., Section 501(c)( 3), and which has entered into a joint
operating agreement with the Unive rsity Hospitals Trust created
pursuant to Section 3224 of Title 63 of the Oklahoma Statutes. The
exemption provided by this paragraph shall be limited to the
purchase of tangible per sonal property and service s for use in
clinical practices or medical faci lities acquired or leased by the
organization from the University H ospitals Authority, University
Hospitals Trust, or the University of Oklahoma on or after June 1,
2021; and
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85. Sales of tangible personal pr operty or services to a
nonprofit entity, organized pursuant to Oklahoma law before January
1, 2019, exempt from f ederal income taxation pursuant to Section
501(c) of the Internal Revenue Code of 1986, as amended, the
principal functions of which are to pr ovide assistance to natural
persons following a disa ster, with program emphasis on repair or
restoration to single -family residential dwellings or the
construction of a replacement single-family residential dwelling.
For purposes of this paragraph, an ent ity operated exclusively for
charitable and educatio nal purposes through the coordination of
volunteers for the di saster recovery of homes (as derived from Part
III, Statement of Program Services Service Accomplishments, of
Internal Revenue Service Form 990) and offers its servic es free of
charge to disaster survivors st atewide who are low income with no or
limited means of recovery on their own for the restorati on to
single-family housing following a disaster including related general
and administrative expenses, shall be eligibl e for the exemption
authorized by this par agraph. The exemption provided by this
paragraph shall only be applicable to sales made on or after the
effective date of this act July 1, 2022. As used in this paragraph,
“disaster” means damage to property with or without a ccompanying
injury to persons from heavy rain, high winds, tornadic winds,
drought, wildfire, snow, ice, geologic disturbances, e xplosions,
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chemical accidents or spills, and other events caus ing damage to
property on a large scale; and
86. Sales of tangible personal property or servi ces to an
organization located in this state which is exempt from taxation
pursuant to the provision s of the Internal Revenue Code, 26 U.S.C.,
Section 501(c)(3), the principal function of which is to strengthen
emergency response to natural and man -made disasters at the local,
state, and national level through the provision of highly trained
search and rescue canines and first responder team training . To
qualify for the exemption provided for in this paragraph, the
organization shall provide training suffi cient to pass the Federal
Emergency Management Agency Certification Examination equivalent,
the State Urban Search and Rescue Alliance ’s Disaster Search Canine
Evaluation Process or its equivalent, or shall be a member in good
standing with Oklahoma Urban Search and Rescue Task Force One .
SECTION 2. This act shall become effec tive November 1, 2023.
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Passed the Senate the 20th day of March, 2023.
Presiding Officer of the Senate
Passed the House of Representatives the ____ day of __________,
2023.
Presiding Officer of the House
of Representatives