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ENGROSSED HOUSE AMENDME NT
TO
ENGROSSED SENATE BILL NO . 600 By: Rader of the Senate
and
Pfeiffer of the House
An Act relating to sales tax; amending 68 O.S. 2021,
Sections 1364 and 1364.2, which relate to sales tax
and special event permits; requiring individual to be
of certain age to obtain permit; author izing parent
or guardian to apply on behalf of minor; requiring
promoters or organizers to provide certa in letter;
requiring submission of certai n list before special
event; modifying information required post-event;
updating reference; updating statutory language; and
providing an effective date .
AMENDMENT NO. 1. Strike the title, enacting clause, and entire bill
and insert:
"[ scholarships – Oklahoma Equal Opportunity
Education Scholarship Act – higher education
institution foundati ons – tax credits -
emergency ]
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHO MA:
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SECTION 1. AMENDATORY 68 O.S. 2021, Section 2357.206, as
amended by Section 1, Chapter 49, O.S.L. 2022 (68 O.S. Su pp. 2022,
Section 2357.206), is amended to read as follows:
Section 2357.206 A. This act shall be known and may be c ited
as the "Oklahoma Equal Opportunity Education Scholarship Act".
B. 1. Except as provided in subsection G H of this section,
after August 26, 2011, there shall be allowed a credit for any
taxpayer who makes a contribution to an eligible scholarship -
granting organization.
The credit shall be equal to fifty percent (50%) of the total
amount of contributions made during a taxable year, not to exceed
One Thousand Dollars ($1,000.00) for single individuals, Two
Thousand Dollars ($2,000.00) for married individu als filing jointly,
or One Hundred Thousand Dollars ($100,000.00) for any taxpayer which
is a legal business entity including limited and general
partnerships, corporations, subchapt er S corporations and limited
liability companies, plus any suspended cred its pursuant to
subparagraph d e of paragraph 2 of subsection I J of this section;
provided, if total credits claimed pursuant to this paragraph exceed
the cap amount established pursuant to paragraphs 1 and 2 of
subsection E F of this section, the credit shall be equal to the
taxpayer's proportionate share of the cap for the taxable year, as
determined pursuant to subsection I J of this section.
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2. For any taxpayer who makes a contr ibution to an eligible
scholarship-granting organization and makes a written commitment to
contribute the same amount for an additional year, the credit for
the first year and the additional year shall be equal to seventy-
five percent (75%) of the total am ount of the contribution made
during a taxable year, not to e xceed the amounts established in
paragraph 1 of this subsection for the taxable year in which the
credit provided in this subsection is claimed. The taxpayer shall
provide evidence of the writte n commitment to the Oklahoma Tax
Commission at the time of fi ling the refund claim.
3. The credits authorized pursuant to the provisions of this
subsection shall be allocable to the partners, shareholders,
members, or other equity owners of a taxpayer tha t is authorized to
be treated as a partnership for purposes of federal income tax
reporting for the taxable year for which the tax credits authorized
by this subsection are claimed on the applicable return, together
with required schedules, forms or report s of the partners,
shareholders, members, or other equity owner s of the taxpayer. Tax
credits which are allocated to such equity owners shall only be
limited in amount for the income tax return of a natural person or
persons based upon the limitation of t he total credit amount to the
entity from which the tax credits have been allocated and shall not
be limited to One Thousand Dollars ($1,000.00) for single
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individuals or limited to Two Thousand Dollars ($2,000.00) for
married persons filing a joint return .
4. On or before April 30, 2024, and once every two (2) years
thereafter, such scholarship-granting organization and educational
improvement grant organization shall electronically submit to the
Oklahoma Tax Commission, the Governor, President Pro Tempor e of the
Oklahoma State Senate, the Speaker of the Oklahoma House of
Representatives, and the chairs and vice chairs of the education
committees of the Senate and House of Representatives an audited
financial statement for the organization along with information
detailing the benefits, successes, or failures of the prog ram, and
make publicly available on its website the financial statement and
information submitted pursuant to this paragraph.
C. 1. Except as provided in subsection G H of this section,
after August 26, 2011, there shall be allowed a credit for any
taxpayer who makes a con tribution to an eligible educational
improvement grant organization. Except as otherwise provided by
paragraph 2 of this subsection, the credit shall be equal to fifty
percent (50%) of the total amount of contributions made during a
taxable year, not to exceed One Thousand Dollars ($1,000.00) for
single individuals, Two Thousand Dollars ($2,000.00) for married
individuals filing jointly, or One Hundred Thousand Dollars
($100,000.00) for any taxpayer which is a legal business entity
including limited and ge neral partnerships, corporations, subchapter
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S corporations and limited liability companies, plus any suspended
credits pursuant to subparagraph d e of paragraph 2 of subsection I
J of this section; provided, if total credits claimed pu rsuant to
this paragraph exceed the cap amount established pursuant to
paragraphs 3 and 4 of subsection E F of this section, the credit
shall be equal to the taxpayer's proportionate share of the cap for
the taxable year, as determined pursuant to subsection I J of this
section.
2. For any taxpayer who makes a contribution to an eligible
educational improvement grant organization and makes a written
commitment to contribute the same amount for an additional year, the
credit for the first year and the additional year shall be equal to
seventy-five percent (75%) of the total amount of the contribution
made during a taxable year, not to exceed the cap amount established
in paragraphs 3 and 4 of subsection E F of this section for the
taxable year in which the credit provided in this paragraph is
claimed; provided, if total credits claimed pursuant to this
paragraph exceed the cap established pursuant to paragraphs 3 and 4
of subsection E F of this section, the credit shall be equal to the
taxpayer's proportionate share of the cap for the taxable year, as
determined pursuant to subsection I J of this section. The taxpayer
shall provide evidence of the written commitment to the Oklahoma Tax
Commission at the time of filing the ref und claim.
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3. The credits authorized pursuant to the provisions of this
subsection shall be allocable to the partners, shareholders,
members, or other equity owners of a taxpayer that is authorized to
be treated as a partnership for purposes of federal inc ome tax
reporting for the taxable yea r for which the tax credits authorized
by this subsection are claimed on the applicable return, together
with required schedules, forms, or reports of the partners,
shareholders, members, or other equity owners of the tax payer. Tax
credits which are allocat ed to such equity owners shall only be
limited in amount for the income tax return of a natural person or
persons based upon the limitation of the total credit amount to the
entity from which the tax credits have been a llocated and shall not
be limited to One Thousand Dollars ($1,000.00) for single
individuals or limited to Two Thousand Dollars ($2,000.00) for
married persons filing a joint return.
D. 1. For contributions made on or after January 1, 2022,
there shall be allowe d a credit for any taxpayer w ho makes a
contribution to an eligible public school foundation or public
school district. Except as otherwise provided by paragraph 2 of
this subsection, the credit shall be equal to fifty percent (50%) of
the total amount of contributions made during a taxable year, not to
exceed One Thousand Dollars ($1,000.00) for single individuals, Two
Thousand Dollars ($2,000.00) for married individuals filing jointly,
or One Hundred Thousand Dollars ($100,000.00) for any taxpayer which
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is a legal business entity including limited and general
partnerships, corporations, subchapter S corporations and limited
liability companies; provided, if total credits claimed pursuant to
this paragraph exceed the cap amount established pursuant to
paragraph 4 of subsection E F of this section, the credit shall be
equal to the taxpayer's proportionate share of the cap for the
taxable year, as determined pursuant to subsection I J of this
section.
2. Except as otherwise provided by paragraph 1 of this
subsection, for any taxpayer w ho makes a contribution to an eligible
public school foundation or public school district and makes a
written commitment to contribute the same amount for an additional
year, the credit for the first year and the additional year shall be
equal to seventy-five percent (75%) of the total amount of the
contribution made during a taxable year, not to exceed the cap
amount established in paragraph 4 of subsection E F of this section
for the taxable year in which the credit provided in this paragraph
is claimed. The tax payer shall provide evidence of the written
commitment to the Oklahoma Tax Commission at the time of filing the
refund claim; provided, if total credits claimed pursuant to this
paragraph exceed the cap amount established pursuant to paragraph 4
of subsection E F of this section, the credit shall be equal to the
taxpayer's proportionate share of the cap for the taxable year, as
determined pursuant to subsection I J of this section.
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3. The credits authorized pursuant to the provisions of this
subsection shall be allocable to the partners, shareholders,
members, or other equity owners of a taxpayer that is authorized to
be treated as a partnership for purposes of federal income tax
reporting for the taxable year for which the tax credits authorized
by this subsection are claimed on the applicable return, together
with required schedules, forms, or reports of the partners,
shareholders, members, or other equity owners of the taxpayer. Tax
credits which are allocated to such equity owners shall only be
limited in amount for the income tax return of a natural person or
persons based upon the limitation of the total credit amount to the
entity from which the tax credits have been allocated and shall not
be limited to One Thousand Dollars ( $1,000.00) for single
individuals or limited to Two Thousand Dollars ($2,000.00) for
married persons filing a joint return.
4. On or before April 30, 2024, and once every four (4) years
thereafter, such eligible public school foundation and public school
district shall submit to the Oklahoma Tax Commission, the Governor,
President Pro Tempore of the Oklahoma State Senate, and the Speaker
of the Oklahoma House of Representatives an audited financial
statement for the organization along with information detai ling the
benefits, successes, or failures of the programs.
E. 1. For contributions made on or after January 1, 2024,
there shall be allowed a credit for any t axpayer who makes a
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contribution to an eligible higher education institution foundation.
Except as otherwise p rovided by paragraph 2 of this subsection, the
credit shall be equal to fifty percent (50%) of the total amount of
contributions made during a taxable year, not to exceed One Thousand
Dollars ($1,000.00) for single individuals, Two Thousand Dollars
($2,000.00) for married individuals filing jointly, or One Hundred
Thousand Dollars ($100,000.00) for any taxpayer which is a legal
business entity including limited and general partnerships,
corporations, subchapter S corporations , and limited liability
companies; provided, if total credits claimed pursuant to this
paragraph exceed the cap amount established pursuant to paragraph 5
of subsection F of this section, the credit shall be equal to the
taxpayer's proportionate share of the cap for the taxable year, as
determined pursuant to subsection J of this section.
2. Except as otherwise provided by paragraph 1 of this
subsection, for any taxpayer w ho makes a contribution to an eligible
higher education institution foundation and makes a written
commitment to contribute the same amount for an additional year, the
credit for the first year and the additional year shall be equal to
seventy-five percent (75%) of the total amount of the contribution
made during a taxable year, not to exceed the cap amoun t established
in paragraph 5 of subsection F of this section for the taxable year
in which the credit provided in this paragraph is claimed. The
taxpayer shall provide evidence of the written commitment to the
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Oklahoma Tax Commission at the time of filing the refund claim;
provided, if total credits claimed pursuant to this paragraph exceed
the cap amount established pursuant to paragraph 5 of subsection F
of this section, the credit shall be equal to the taxpayer's
proportionate share of the cap for the t axable year, as determined
pursuant to subsection J of this section.
3. The credits authorized pursuant to the provisions of this
subsection shall be allocable to the partners, shareholders,
members, or other equity owners of a taxpayer that is authorized to
be treated as a partnership for purposes of federal income tax
reporting for the taxable year for which the tax credits authorized
by this subsection are claimed on the applicable return, together
with required schedules, forms, or reports of the partner s,
shareholders, members, or other equity owners of the taxpayer. Tax
credits which are allocated to such equity owners shall only be
limited in amount for the income tax return of a natural person or
persons based upon the limitation of the total credit a mount to the
entity from which the tax credits have been allocated and shall not
be limited to One Thousand Dollars ($1,000.00) for single
individuals or limited to Two Thousand Dollars ($2,000.00) for
married persons filing a joint return.
4. On or before April 30, 2026, and once every four (4) years
thereafter, each eligible higher education institution foundation
shall submit to the Oklahoma Tax Commission, the Governor, President
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Pro Tempore of the Oklahoma State Senate, and the Speaker of the
Oklahoma House of Representatives an audited financial statement for
the foundation along with information detailing the benefits,
successes, or failures of the progr am.
F. Except as otherwise provided pursuant to subsection I J of
this section:
1. The total credits authorized pu rsuant to subsection B of
this section for all taxpayers for tax years 2017 through 2021 shall
not exceed Three Million Five Hundred Thousand Dollars
($3,500,000.00) annually;
2. The total credits authorized pursuant to subsection B of
this section for all taxpayers for tax years 2022 and subsequent tax
years shall not exceed Twenty-five Million Dollars ($25,000,000.00)
annually;
3. The total credits authorized pursuant to subsection C of
this section for all taxpayers for tax years 2017 through 2021 shall
not exceed One Million Five Hundred Thousand Dollars ($1,500,000.00)
annually;
4. The total credits authorized pursuant to subsection s C and D
of this section for all taxpayers for tax year 2022 and subsequent
tax years shall not exceed Twenty-five Million Dollars
($25,000,000.00) annually. In Except as otherwise provided pursuant
to subparagraph c of paragraph 2 of subsection J of this section, in
addition to the cap amount prescribed by this paragraph, the credit
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amount shall also be limited to Two Hundred Thousand Dollars
($200,000.00) of credits per public sch ool district annually; and
5. The total credits authorized pursuant to subsection E of
this section for all taxpayers for tax year 2024 and subsequent tax
years shall not exceed Twenty -five Million Dollars ($25,000,000.00)
annually. Except as otherwise p rovided pursuant to subpa ragraph d
of paragraph 2 of subsection J of this section, in addition to the
cap amount prescribed by this paragraph, the credit amount shall
also be limited to Six Million Dollars ($6,000,000.00) of credits
per public higher education institution annually; and
6. The cap on total credits provided for in this subsection
shall be allocated by the Tax Commission as provided i n subsection I
J of this section.
F. G. For credits claimed for eligible contributions made
during tax year 2014 and thereafter, a credit shall not be allowed
by the Oklahoma Tax Commission for contributions made to a
scholarship-granting organization or an educational improvement
grant organization if that organization's percentage of funds
actually awarded is less than ninety percent (90%). For purposes of
this section, the "percentage of funds actually awarded" shall be
determined by dividing the total amount of funds actually awarded as
educational scholarships or educational improvement grants over the
most recent twenty-four (24) months by the total amount available to
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award as educational scholarships or educational improvement grants
over the most recent twenty-four (24) months.
G. H. Any tax credits which are earned by a taxpayer pursuant
to this section during the time period beginning August 26, 2011,
through December 31, 2012, may not be claimed for any period prior
to the taxable year beginning J anuary 1, 2013. No credits which
accrue during the ti me period beginning August 26, 2011, through
December 31, 2012, may be used to file an amended tax return for any
taxable year prior to the taxable year beginning January 1, 2013.
H. I. As used in this section:
1. "Eligible student" means a child of scho ol age who is
lawfully present in the United States and who is a member of a
household in which the total annual income during the preceding tax
year does not exceed an amount equal to three hundred percent (300%)
of the income standard used to qualify for a free or reduced-price
school lunch or who, during the immediately preceding school year,
attended or, by virtue of the location of such student's place of
residence, was eligible to attend a public school in thi s state
which has been identified for scho ol improvement as determined by
the State Board of Education pursuant to the requirements of the No
Child Left Behind Act of 2001, P.L. No. 107-110. Once a student has
received an educational scholarship, as defin ed in paragraph 3 of
this subsection, the student and any siblings who are members of the
same household shall remain eligible until they graduate from high
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school or reach twenty-one (21) years of age, whichever occurs
first;
2. "Eligible special needs s tudent" means a child who has been
provided services under an Individualized Family Service Plan
through the SoonerStart program and during transition was evaluated
and determined to be eligible for school district services, a child
of school age who has atten ded public school in our state wi th an
individualized education program pursuant to the Individuals With
Disabilities Education Act, 20 U.S.C.A., Section 1400 et seq., or a
child who has been diagnosed by a clinical professional as having a
significant disability that will affect learning and who has been
approved by the board of a scholarship-granting organization;
3. "Educational scholarships" means:
a. scholarships to an eligible student of up to Five
Thousand Dollars ($5,000.00) or eighty percent (80%)
of the statewide annual average per-pupil expenditure
as determined by the National Center for Education
Statistics, U.S. Department of Education, whichever is
greater, to cover all or part of the tuition, fees,
and transportation costs of a qualified schoo l which
is accredited by the St ate Board of Education or an
accrediting association approved by the Board pursuant
to Section 3-104 of Title 70 of the Oklahoma Statutes,
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b. scholarships to an eligible student of up to Five
Thousand Dollars ($5,000.00) or e ighty percent (80%)
of the statewide annual average per-pupil expenditure
as determined by the National Center for Education
Statistics, U.S. Department of Education, whichever is
greater, to cover the educational costs of a qualified
school which does not charge tuition, which enrolls
special populations of students, and which is
accredited by the State Board of Education or an
accrediting association approved by the Board pursuant
to Section 3-104 of Title 70 of the Oklahoma Statutes,
or
c. scholarships to an eligible special needs stu dent of
up to Twenty-five Thousand Dollars ($25,000.00) to
cover all or part of the tuition, fees, and
transportation costs of a qualified school for
eligible special needs students which is accredited by
the State Board of Edu cation or an accrediting
association approved by the Board pursuant to Section
3-104 of Title 70 of the Oklahoma Statutes, or
d. scholarships to an eligible public higher education
institution student to cover all or part of the
tuition and fees for undergraduate courses at an
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institution authorized by the Oklahoma State Regents
for Higher Education;
4. "Low-income eligible student" means an eligible student or
eligible special needs student who qualifies for a free or reduced-
price lunch;
5. "Qualified school" means an early childhood, elementary, or
secondary private school in this state including schools which
provide special educational programs for three-year-olds or
prekindergarten educational programs for four-year-olds, which:
a. is accredited by the State Board of Education or an
accrediting association approved by the Board pursuant
to Section 3-104 of Title 70 of the Oklahoma Statutes,
b. is in compliance with all applicable health and safety
laws and codes,
c. has a stated policy against discrimina tion in
admissions on the basis of race, color, national
origin, or disability, and
d. ensures academic accountability to parents and
guardians of students through regular progress
reports;
6. "Qualified school for eligible spe cial needs students" means
an early childhood, elementary, or secondary private school in a
county in this state including schools which provide special
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educational programs for three-year-olds or prekindergarten
educational programs for four-year-olds;
7. "Scholarship-granting organization" means an organization
which:
a. is a nonprofit entity exempt from taxation pursuant to
the provisions of the Internal Revenue Code, 26
U.S.C., Section 501(c)(3),
b. distributes periodic scholarship payments as checks
made out to an eligible student's or eligible special
needs student's parent or guardian and mailed to the
qualified school where the student is enrolled,
c. spends no more than ten percent (10%) of its annual
revenue on expenditures other than educational
scholarships as defined in paragraph 3 of this
subsection,
d. spends each year a portion of its expenditures on
educational scholarships for low-income eligible
students, as defined in paragraph 4 of this
subsection, in an amount equal to or greater than t he
percentage of low-income eligible students in the
state,
e. ensures that scholarships are portable during the
school year and can be used at any qualified school
that accepts the eligible student or at any qualified
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school for special needs students tha t accepts the
eligible special needs student,
f. registers with the Oklahoma Tax Commission as a
scholarship-granting organization, and
g. has policies in place to:
(1) carry out criminal background checks on all
employees and board members to ensure that no
individual is involved with the organization who
might reasonably pose a risk to the appropriate
use of contributed funds, and
(2) maintain full and accurate records with respect
to the receipt of contributions and expenditures
of those contributions an d supply such records
and any other documentation required by the Tax
Commission to demonstrate financial
accountability;
8. "Annual revenue" means the total amount or value of
contributions received by an organization from taxpayers awarded
credits during the organization's fiscal year and all amounts earned
from interest or investments;
9. "Public school" means public schools as defined in Section
1-106 of Title 70 of the Oklahoma Statutes;
10. "Eligible public school district" means any public school ;
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11. "Early childhood education program" means a special
educational program for eligible special needs students who are
three (3) years of age or a prekindergarten educational program
provided to children who are at least four (4) years of age but not
more than five (5) years of age on or before September 1;
12. "Innovative educational program" means an advanced academic
or academic improvement program that is not part of the regular
coursework of a public school but that enhances the curriculum or
academic program of the school or provides early childhood education
programs to students;
13. "Educational improvement grant" means a grant to an
eligible public school to implement an innovative educational
program for students including the ability for multiple public
schools to make an application and be awarded a grant to jointly
provide an innovative educational program;
14. "Educational improvement grant organization" means an
organization which:
a. is a nonprofit entity exempt from taxation pursuant to
the provisions of the Internal Revenue Code, 26
U.S.C., Section 501(c)(3), and
b. contributes at least ninety percent (90%) of its
annual receipts as grants to eligible schools for
innovative educational programs. For purposes of this
subparagraph, an educational improvement grant
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organization contributes its annual cash receipts when
it expends or otherwise irrevocably encumbers those
funds for expenditure during the then current fiscal
year of the organization or during the next succeeding
fiscal year of the organization; and
15. "Eligible public school foundation" means a nonprofit
entity formed pursuant to the laws of this state and is exempt from
federal income taxation pursuant to either Section 501(c)(3) or
Section 509(a) of the Internal Revenue Co de of 1986, as amended.
Each public school foundation must shall be approved by the local
board of education prior to accepting qualifying donations;
16. "Eligible public higher education institution stude nt"
means a student who is enrolled in a public higher education
institution in the state, who is lawfully present in the United
States, and who is a member of a household in which the total annual
income during the preceding tax year does not exceed an amount equal
to three hundred percent (300%) of the income standard used to
qualify for a free or reduced-price school lunch; and
17. "Eligible higher education i nstitution foundation" means a
nonprofit entity formed pursuant to the l aws of this state that is
exempt from federal in come taxation pursuant to either Section 501
(c)(3) or Section 509(a) of the Internal Revenue Code of 1986, as
amended, and is formed for the primary purpose of supporting a
public higher education instit ution. Each public higher education
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institution foundation shall be approved by the governing board of
the higher education institution prior to accepting qualifying
donations.
I. J. Total credits authorized by this section shall be
allocated as follows:
1. By January 10 of the y ear immediately following each
calendar year, a scholarship-granting organization, an educational
improvement grant organization, an eligible public school
foundation, or a public school district, or an eligible higher
education institution foundation which accepts contributions
pursuant to this section shall provide electronically to the Tax
Commission information on each contribution accepted during such
taxable year. At least once each taxable year, the entity making
the report shall notify each contributor that Oklahoma law provides
for a total, statewide cap on the amount of i ncome tax credits
allowed annually;
2. a. If the Tax Commission determines the total combined
credits claimed for contributions made to scholarship-
granting organizations during the most recently
completed calendar year by all taxpayers are in excess
of the statewide cap amount provided in paragraphs 1
and 2 of subsection E F of this section, the Tax
Commission shall first allocate any amount of credits
not claimed for contributions made to organizations
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authorized pursuant to subsections C and, D, and E of
this section, then shall determine the percentage of
the contribution which establishes the proportionate
share of the credit which may be claimed by any
taxpayer so that the total maximum credits authorized
by this section are not exceeded.
b. If the Tax Commission determines the t otal combined
credits claimed for contributions made to
organizations authorized pursuant to subsections C
and, D, and E of this section during the most recently
completed calendar year by all taxpayers are in excess
of the statewide cap amount provided in paragraphs 3
and, 4, and 5 of subsection E F of this section, the
Tax Commission shall first allocate any amount of
credits not claimed for contributions made to
scholarship-granting organizations, then shall
determine the percentage of the contribution which
establishes the proportionate share of the credit
which may be claimed by any taxpayer so that the
maximum credits authorized by this section are not
exceeded.
c. If the Tax Commission determines the total combined
credits claimed for contributions made to
organizations authorized pursuant to subsections C and
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D of this section during the most recently completed
calendar year by all taxpayers are in excess of the
per public school district cap of Two Hundred Thousand
Dollars ($200,000.00) pursuant to paragraph 4 of
subsection E F of this section, the Tax Commission
shall first allocate any amount of credits not claimed
for contributions made to other organizations
authorized pursuant to subsections C and D of this
section, then shall determine the percentage of the
contribution which establishes the proportionate share
of the credit which may be claimed by any taxpayer so
that the maximum credits authorized by this section
are not exceeded.
d. If the Tax Commission determines the total combined
credits claimed for contributions made to
organizations authorized pursuant to subsection E of
this section during the most recently completed
calendar year by all taxpayers are in excess of the
per higher education institution cap of Six Million
Dollars ($6,000,000.00) pursuant to paragraph 5 of
subsection F of this section, the Tax Commission shall
first allocate any amount of credits not claimed for
contributions made to other organizations authorized
pursuant to subsection E of this section, then shall
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determine the percentage of the contribution which
establishes the proportionate share of the credit
which may be claimed by any taxpayer so that the
maximum credits authorized by this section are not
exceeded.
e. Beginning for tax year 2016, credits earned, but not
allowed due to the application of statewide caps
provided in subsection E F of this section will be
considered suspended and authorized to be used in the
next immediate tax year and applied to the next year's
statewide cap; and
3. The Tax Commission shall publish the percentage of the
contribution which may be claimed as a credit by contributors for
the most recently completed calendar year on the Tax Commission
website no later than February 15 of each calendar year for
contributions made the previous year. Each organization authorized
pursuant to subsectio ns B, C, and D, and E of this section shall
notify contributors of that amount annually.
J. K. No tax credits authorized by this section shall be used
to reduce the tax liability of the taxpayer to less than zero (0).
K. L. Any credits authorized by this section allowed but not
used in any tax year may be carried over, in or der, to each of the
three (3) years following th e year of qualification.
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L. M. 1. In order to qualify under this section, each
organization authorized pursuant to subsections C and, D, and E of
this section shall submit an application with information to the
Oklahoma Tax Commission on a form prescribe d by the Tax Commission
that:
a. enables the Tax Commission to confirm that the
organization is a nonprofit entity exempt from
taxation pursuant to the provisions of the Internal
Revenue Code, 26 U.S.C., Section 501(c )(3) or Section
509(a), and
b. describes the proposed innovative educational program
or programs supported by the organization.
2. The Tax Commission shall review and approve or disapprove
the application, in consultation with the State Department of
Education or the Oklahoma State Regents for Higher Education.
3. In order to maintain eligibility under this section, an
organization authorized pursuant to subsections C and D of this
section shall annually report the following information to the Tax
Commission and publish on its website by September 1 of each year:
a. the name of the innovative educational program or
programs and the total amount of the grant or grants
made to those programs during the immediately
preceding school year,
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b. a description of how each grant was utilized during
the immediately preceding school year and a
description of any demonstrated or expected innovative
educational improvements,
c. the names of the public school and school districts
where innovative educational programs t hat received
grants during the immediately preceding school year
were implemented,
d. where the organization collects information on a
county-by-county basis, and
e. the total number and total amount of grants made
during the immediately preceding school y ear for
innovative educational programs at public school by
each county in which the organization made grants.
4. In order to maintain eligibility under this section, an
organization authorized pursuant to subsection E of this section
shall annually report the following information to the Tax
Commission and publish on its website by September 1 of each year:
a. the name of the higher education institution
scholarship program or programs and the total amount
of funds distributed by the foundation through those
programs during the immediately preceding school year,
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b. a description of how the scholarship funds were
utilized during the immediately preceding school year,
and
c. the total number and total amount of scholarships
granted during the immediately preceding school y ear.
5. The information required under paragraph paragraphs 3 and 4
of this subsection shall be submitted on a form provided by the Tax
Commission. No later than May 1 of each year, the Tax Commission
shall annually distribute sample forms together with the forms on
which the reports are required to be made to each approved
organization.
5. 6. The Tax Commission shall not require any other
information be provided by an organization, except as expressly
authorized in this section.
M. N. 1. Beginning in 2023 for the 2022-2023 academic year, in
order to maintain registration, a scholarship-granting organization
shall annually report to the Tax Commission by Septemb er 1 of each
year the following information regarding the educational
scholarships funded by the organization in the previous academic
year:
a. the name and address of the scholarship-granting
organization,
b. the names of the qualifying schools that recei ved
funding for educational scholarships, the total amount
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of funds paid to each qualifying school, and the total
number of scholarship recipients enrolled in each
qualifying school,
c. the total number and total dollar amount of
contributions received dur ing the previous academic
year,
d. the total number and total dollar amount of
educational scholarships awarded and funded during the
previous academic year,
e. the total number, total dollar amount, and percentage
of educational scholarships awarded and f unded during
the previous academic year disaggregated into the
following categories:
(1) low-income eligible students,
(2) students who during the immediately preceding
school year attended or who were eligible by
virtue of the residence of the student to attend
a public school in the state which was identified
for school improvement by the State Board of
Education,
(3) eligible special needs students, and
(4) students who were first-time recipients of a
scholarship including information about the type
of public or private school the student was
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enrolled in during the entire previous academic
year,
f. the percentage of annual revenue received by the
organization from donations which qualify for tax
credits pursuant to this section which was not
expended on scholarships,
g. disaggregated data reported under this subsection
shall be redacted if reporting would allow for
identification of specific children, and shall be
reported in accordance with the Student Data
Accessibility, Transparency and Accountability A ct of
2013, division subparagraph b of subparagraph
paragraph 2 of subsection C of Section 3-168 of Title
70 of the Oklahoma Statutes, and the Family
Educational Rights and Privacy Act of 1974 (FERPA), 20
U.S.C., Section 1232g, and
h. the percentage of the total amount of education
scholarship expenditures spent on low-income eligible
students.
2. The Tax Commission shall make available on its website:
a. the information submitted by the scholarship-granting
organization pursuant to paragraph 1 of this
subsection,
b. a list of participating schools, and
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c. all other application information submitted to the Tax
Commission by a scholarship-granting organization,
except that information which would violate the
privacy of an individual.
3. A scholarship-granting organization shall annually submit
verification to the Tax Commission that the organization still meets
the criteria set forth in paragraph 7 of subsection H I of this
section.
N. O. Contributions made pursuant to subsections B, C, and D of
this section shall not be used by the Legislature to reduce the
amount appropriated for the financial support of public schools.
O. P. In consultation with the State Department of Education
and the Oklahoma State Regents for Higher Education, the Tax
Commission shall promulgate rules necessary to implement the
Oklahoma Equal Opportunity Education Scholarship Act. The rules
shall include procedures for the registration of a scholarship-
granting organization, an educational improvement grant
organization, a public school foundation, or public school district,
or public higher education institution foundation for purposes of
determining if the organization meets the requirements of the
Oklahoma Equal Opportunity Education Scholarship Act or for the
revocation of the registration of an organization, if applicable,
and for notice as required in subsection I J of this section.
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SECTION 2. It being immediately necess ary for the preservatio n
of the public peace, hea lth or safety, an emergency is hereby
declared to exist, by reason whereof this act shall take effect and
be in full force from and after it s passage and approval."
Passed the House of Representatives the 27th day of April, 2023.
Presiding Officer of the House of
Representatives
Passed the Senate the ____ day of _______ ___, 2023.
Presiding Officer of the Senate
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ENGROSSED SENATE
BILL NO. 600 By: Rader of the Senate
and
Pfeiffer of the House
An Act relating to sales tax; amending 68 O.S. 2021,
Sections 1364 and 1364.2, which relate to sales tax
and special event permits; requiring individual to be
of certain age to obtain permit; authorizing parent
or guardian to apply on behalf of minor; requiring
promoters or organizers to provide certa in letter;
requiring submission of certai n list before special
event; modifying information required post -event;
updating reference; updating statutory language; and
providing an effective date .
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA :
SECTION 3. AMENDATORY 68 O.S. 2021, Section 136 4, is
amended to read as follows:
Section 1364. Permits to do business.
A. Every person desiring to engage in a business within this
state who would be designated as a Group One o r Group Three vendor,
pursuant to Section 1363 of this title, shall be requ ired to secure
from the Oklahoma Tax Commission every three (3) years a written
permit for a fee of Twenty Dollars ($20.00) prior to engaging in
such business in this state. Each s uch person shall file with the
Tax Commission an application for a permit t o engage in or transact
business in this state, setting forth such information as the Tax
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Commission may require. The application shall be signed by the
owner of the business or re presentative of the business entity and
as a natural person, and, in the ca se of a corporation, as a legally
constituted officer thereof. To obtain a sales tax permit, an
individual or sole proprietor must be at least eighteen (18) years
of age. A parent or legal gu ardian may apply for a permit on behalf
of an individual or sol e proprietor who is not at least eighteen
(18) years of age, provided the parent or legal guardian will be
considered the authorize d user responsible for remitting state tax .
B. Upon receipt of an initia l application, the Tax Commission
may issue a probationary permit effective for six (6) months which
will automatically renew for an additional thirty (30) months unless
the applicant receives written notification of the refusal of the
Commission to renew the permit. If the applicant receives a notice
of refusal, the applicant may request a hearing to show cause why
the permit should be renewed. Upon receipt of a request for a
hearing, the Tax Commission shall set the matter for hearing and
give ten (10) days’ notice in writing of the time and place of the
hearing. At the hearing, the applicant shall set forth the
qualifications of the applicant for a permit and proof of compli ance
with all state tax laws.
C. Holders of a probationary permit as provided in subsection B
of this section shall not be permitted to present the permit to
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obtain a commercial license plate for their motor vehicle as
provided in Section 1133.1 of Title 47 of the Oklahoma Statutes.
D. Upon verification that the applicant is a Grou p Three
vendor, the Tax Commission may require such applicant to furnish a
surety bond or other security as the Commission may deem necessary
to secure payment of taxes under th is article, prior to issuance of
a permit for the place of business set forth i n the application for
permit. Provided, the Tax Commission is hereby authorized to set
guidelines, by adoption of regulations, for the issuance of sales
tax permits. Pursuant to said guidelines the Tax Commission may
refuse to issue permits to any Group Three vendors, or any class of
vendors included in the whole classification of Group Three vendors,
if the Tax Commission determines that it is likely this state will
lose tax revenue due to the difficulty of enforcing this article for
any reasons stated i n subsection (T) of Section 1354 of this title.
E. A separate permit for each additional place of business to
be operated must be obtained from the Tax Commission for a fee of
Ten Dollars ($10.00). Such permit shall be good for a period of
three (3) years. The Tax Commission shall grant and issue to each
applicant a separate permit for each place of business in this
state, upon proper application therefor and verification ther eof by
the Tax Commission.
F. A permit is not assignable and shall be valid on ly for the
person in whose name it is issued and for the transaction of
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business at the place designated therein. The permit shall at all
times be conspicuously displayed at th e place of business for which
issued in a position where it can be easily seen. The permit shall
be in addition to all other permits required by the laws of this
state. Provided, if the location of the business is changed, such
person shall file with the Tax Commission an application for a
permit to engage in or transact business a t the new location. Upon
issuance of the permit to the new location of such business, no
additional permit fee shall be due until the expiration of the
permit issued to the pre vious location of such business.
G. It shall be unlawful for any person coming within the class
designated as Group One or the class designated as Group Three to
engage in or transact a business of reselling tangible personal
property or services within t his state unless a written permit or
permits shall have been issued to such per son. Any person who
engages in a business subject to the provisions of this section
without a permit or permits, or after a permit has been suspended,
upon conviction, shall be guilty of a misdemeanor punishable by a
fine of not more than One Thousand Dol lars ($1,000.00). Any person
convicted of a second or subsequent violation hereof shall be guilty
of a felony and punishable by a fine of not more than Five Thousand
Dollars ($5,000.00) or by a term of imprisonment in the State
Penitentiary for not more t han two (2) years, or both such fine and
imprisonment.
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H. Any person operating under a permit as provided in this
article shall, upon discontinuance of business by sale or othe rwise,
return such permit to the Tax Commission for cancellation, together
with a remittance for any unpaid or accrued taxes. Failure to
surrender a permit and pay any and all accrued taxes will be
sufficient cause for the Tax Commission to refuse to issu e a permit
subsequently to such person to engage in or transact any other
business in this state. In the case of a sale of any business, the
tax shall be deemed to be due on the sale of the fixtures and
equipment, and the Tax Commission shall not issue a permit to
continue or conduct the business to the purchaser until all tax
claims due the State of Oklahoma have been settled.
I. All permits issued under the provisions of this article
shall expire three (3) years from the date of issuance at the close
of business at each place or location of the business within this
state. No refund of the fee shall be made if the business is
terminated prior to the expiration of the permit.
J. Whenever a holder of a permit fails to comply with any
provisions of this ar ticle, the Tax Commission, after giving ten
(10) days’ notice in writing of the time and place of hearing to
show cause why the permit should not be revoked, may revoke or
suspend the permit, the permit to be renewed upon removal of cause
or causes of revocation or suspension. However, if a holder of a
permit becomes delinquent for a period of three (3) months or more
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in reporting or paying of any tax due under this article, any duly
authorized agent of the Tax Commission may remove the permit from
the taxpayer’s premises and it shall be returned or renewed only
upon the filing of pr oper reports and payment of all taxes due under
this article.
K. Permits are not required of persons coming within the
classification designated as Group Two. The Oklahoma Tax Commission
shall issue a limited permit to Group Five vendors. The permit
shall be in such form as the Tax Commission may prescribe.
L. Nothing in this article shall be construed to allow a permit
holder to purchase, tax exempt, anything for resale that the permit
holder is not regularly in the business of reselling.
M. All monies received pursuant to issuance of such permits to
do business shall be paid to the State Treasurer and placed to the
credit of the General Revenue Fund of the State Treasury.
N. Notwithstanding the provisions of Section 205 of this title,
the Oklahoma Tax Commission is authorized to release the following
information contained in the Master Sales and Use Tax File to
vendors:
1. Permit number;
2. Name in which permit is issued;
3. Name of business operation if different from ownership
(DBA);
4. Mailing address;
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5. Business address;
6. Business class or Standard Industrial Code (SIC); and
7. Effective date and expiration or cancellation date of
permit.
Release of such inform ation shall be limited to tax remitters
for the express purpose of determining the validity of sales permits
presented as evidence of purchasers’ sales tax resale status under
this Code.
The provisions of this subsection shall be strictly interpreted
and shall not be construed as permitting the disclosure of any other
information contained in the records and files of the Tax Commission
relating to sales tax or to any other taxes.
This information may be provided on a subscription basis, with
periodic updates, and sufficient fee charged, not to exceed One
Hundred Fifty Dollars ($150.00 ) per year, to offset the
administrative costs of providing the list. All revenue received by
the Oklahoma Tax Commission from such fees shall be deposited to the
credit of the Oklahoma Tax Commission Revolving Fund. No liability
whatsoever, civil or cri minal, shall attach to any member of the Tax
Commission or any employee thereof for any error or omission in the
disclosure of information pursuant to this subsection.
O. If the Tax Commission enters into the Streamlined Sales and
Use Tax Agreement under Section 1354.18 of this title, the Tax
Commission is authorized to participate in its online sales and use
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tax registration system and shall not require the payment of the
registration fees or other charges provided in this section from a
vendor who registers within the online system if the vendor has no
legal requirement to register.
SECTION 4. AMENDATORY 68 O.S. 2021, Section 1364.2, is
amended to read as follows:
Section 1364.2. A. Promoters or organizers of special events
shall submit an application for a special event permit to the
Oklahoma Tax Commission at least twenty (20) days prior to the
special event. The application shall be accompanied by a fee of
Fifty Dollars ($50.00). The application shall include the location
and dates of the special event, expected number of vendors, and any
other information that may be required by the Tax Commission. A
separate permit shall be required for each special event and must be
prominently displayed. Multiple events held at the sam e location
during the calendar year may be included in one application.
B. All monies received from such fees shall be paid to the
State Treasurer and placed to the credit of the General Revenue Fund
of the State Treasurer.
C. Promoters or organizers sha ll provide vendor letters or
forms to special event vendors for reporting sales tax collections
and any other information that may be required by the Tax
Commission.
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D. Unless otherwise provided in this section, special event
vendors shall collect sales t ax from purchasers of tangible personal
property and services taxable under Section 1350 et seq. of this
title and shall remit the tax, along with a sales tax report, to the
promoter or organizer.
E. Within fifteen (15) days following the conclusion of th e
special event, the organizer or promoter shall forward all reports
and payments to the Tax Commission along with a completed sales tax
report. If not filed on or before the fifteenth day, the tax shall
be delinquent from such date. Reports timely maile d shall be
considered timely filed. If a report is not timely filed, interest
shall be charged from the date the report should have been filed
until the report is actually filed.
F. At least ten (10) days prior to the start of the special
event, the organizer or promoter shall submit a list of all vendors
registered to attend the event. Within fifteen (15) days following
the conclusion of the special event, the organizer or promoter shall
also submit a list of vendors at who actually attended each event
that hold a valid sales tax permit issued under Section 1364 of this
title. The Each list shall include the vendor’s name, address,
telephone number, email address, and sales tax permit number
taxpayer identification number. If a vendor holds an Oklahoma sales
tax permit issued under Section 1364 of this title, the permit
numbers shall also be included.
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G. For the purposes of compensating the promoter or organizer
in keeping sales tax records, filing reports and r emitting the tax
when due, a promoter or organizer shall be allowed a deduction of
the tax due as provided in Section 1367.1 of this title.
H. Promoters and organizers shall only be liable for failure to
report and remit all taxes that are remitted to the m by special
event vendors.
I. H. Promoters or organizers of a special event that is held
on an annual basis during the same thirty-day period each year may
request that the Tax Commission limit their responsibilities to the
following:
1. Submitting of an a pplication for a special event permit as
provided in subsection A of this section;
2. Providing report forms to special event vendors as provided
in subsection C of this section; and
3. Within fifteen (15) days following the conclusion of the
special event, submitting a list of special event vendors at each
event, including the vendor’s name, address, and telephone number.
Such requests may be denied by the Tax Commission for reasons
including, but not limited to, failure by the promoter to comply
with the requirements of this section or fail ure by vendors of the
promoter’s previous special events to comply with the provisions of
subsection J I of this section.
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J. I. Special event vendors of special events that are approved
under subsection I H of this section shall remit the tax along with
a sales tax report directly to the Tax Commission within fifteen
(15) days following the conclusion of the special event. If not
filed on or before the fifteenth day, the tax shall be delinquent
from such date. Reports timel y mailed shall be considered ti mely
filed. If a report is not timely filed, interest shall be charged
from the date the report should have been filed until the report is
actually filed.
K. J. As used in this section:
1. “Promoter” or “organizer” means any person who organizes or
promotes a special event which results in the rental, occupation, or
use of any structure, lot, tract of land, sample or display case,
table, or any other similar items for the exhibition and sale of
tangible personal property or se rvices taxable under Section 1350 et
seq. of this title by special event vendors;
2. “Special event” means an entertainment, amusement,
recreation, or marketing event that occurs at a single location on
an irregular basis and at which tangible personal pr operty is sold.
“Special event” shall include, but not be limited to, gun shows,
knife shows, craft shows, antique shows, flea markets, carnivals,
bazaars, art shows, and other merchandise displays or exhibits.
Special event shall not include any county, district, or state fair
or public or private school or university-sponsored event. Special
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event shall not include an event sponsored by a city or town that
includes less than ten special event vendors or any event sponsored
by a church organization exemp t from federal income tax pu rsuant to
Section 501(c)(3) of the Internal Revenue Code. Special event shall
not include a registered farmers market which is a designated area
in which farmers, growers , or producers from a defined region gather
on a regularly scheduled basis to sell at retail nonpotentially
hazardous farm food products and whole-shell eggs to the public; and
3. “Special event vendor” means a person making sales of
tangible personal property or services taxable under Section 1350 et
seq. of this title at a special event within this state and who is
not permitted under Section 1364 of this title.
SECTION 5. This act shall become effective November 1, 2023.
Passed the Senate the 28th day of February, 2023.
Presiding Officer of the Senate
Passed the House of Representatives the ____ day of __________,
2023.
Presiding Officer of the House
of Representatives