OK
Oklahoma House Bill HB1171

Oklahoma 2025 Regular Session

Oklahoma House Bill HB1171 Compare Versions

Only one version of the bill is available at this time.
OldNewDifferences
11
22
33 Req. No. 10117 Page 1 1
44 2
55 3
66 4
77 5
88 6
99 7
1010 8
1111 9
1212 10
1313 11
1414 12
1515 13
1616 14
1717 15
1818 16
1919 17
2020 18
2121 19
2222 20
2323 21
2424 22
2525 23
2626 24
2727
2828 STATE OF OKLAHOMA
2929
3030 1st Session of the 60th Legislature (2025)
3131
3232 HOUSE BILL 1171 By: Stark
3333
3434
3535
3636
3737
3838 AS INTRODUCED
3939
4040 An Act relating to revenue and taxation; 68 O.S.
4141 2021, Section 1356, as last amended by Section 1,
4242 Chapter 444, O.S.L. 2024 (68 O.S. Supp. 2024, Section
4343 1356), which relates to sales tax exemptions;
4444 providing sales tax exemption to certain nonprofit
4545 entities; prescribing limitations on gross revenues
4646 for purposes of exempt treatment; providing exception
4747 for purchases of alcohol and tobacco; providing an
4848 effective date; and declaring an emergency.
4949
5050
5151
5252
5353
5454 BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
5555 SECTION 1. AMENDATORY 68 O.S. 2021, Section 1356, as
5656 last amended by Section 1, Chapter 444, O.S.L. 2024 (6 8 O.S. Supp.
5757 2024, Section 1356), is amended to read as follows:
5858 Section 1356. Exemptions - Governmental and nonprofit entities.
5959
6060 There are hereby specifically exempted from the tax levied by
6161 Section 1350 et seq. of this title:
6262 1. Sales of tangible perso nal property or services to the
6363 United States government or to the State of Ok lahoma, any political
6464 subdivision of this state or any agency of a political subdivision
6565 of this state; provided, all sales to contractors in connection with
6666
6767 Req. No. 10117 Page 2 1
6868 2
6969 3
7070 4
7171 5
7272 6
7373 7
7474 8
7575 9
7676 10
7777 11
7878 12
7979 13
8080 14
8181 15
8282 16
8383 17
8484 18
8585 19
8686 20
8787 21
8888 22
8989 23
9090 24
9191
9292 the performance of a ny contract with the United States government,
9393 State of Oklahoma or any of its political subdivisions shall not be
9494 exempted from the tax levied by Section 1350 et seq. of this title,
9595 except as hereinafter provided;
9696 2. Sales of property to agents appointed by or under contract
9797 with agencies or instrumentalities of the United States government
9898 if ownership and possession of such property transfers immediately
9999 to the United States government;
100100 3. Sales of property to agents appointed by or under contract
101101 with a political subdivision of this state if the sale of such
102102 property is associated with the development of a qualified federal
103103 facility, as provided in the Oklahoma Federal Facilities Development
104104 Act, and if ownership and possession of such property transfe rs
105105 immediately to the political subdivision or the state;
106106 4. Sales made direc tly by county, district or state fair
107107 authorities of this state, upon the premises of the fair authority,
108108 for the sole benefit of the fair authority or sales of admission
109109 tickets to such fairs or fair events at any location in the state
110110 authorized by county, district or state fair authorities; provided,
111111 the exemption provided by this paragraph for admission tickets to
112112 fair events shall apply only to any portion of the admission pr ice
113113 that is retained by or distributed to the fair authority. As used
114114 in this paragraph, "fair event" shall be limited to an event held on
115115
116116 Req. No. 10117 Page 3 1
117117 2
118118 3
119119 4
120120 5
121121 6
122122 7
123123 8
124124 9
125125 10
126126 11
127127 12
128128 13
129129 14
130130 15
131131 16
132132 17
133133 18
134134 19
135135 20
136136 21
137137 22
138138 23
139139 24
140140
141141 the premises of the fair authority in conjunction with and during
142142 the time period of a county, district or state fai r;
143143 5. Sales of food in cafeterias or lunchrooms of elementary
144144 schools, high schools, colleges or universities which are operated
145145 primarily for teachers and pupils and are not operated primarily for
146146 the public or for profit;
147147 6. Dues paid to fraternal, rel igious, civic, charitable or
148148 educational societies or organizations by regular members thereof,
149149 provided, such societies or organizations operate under what is
150150 commonly termed the lodge plan or system, and provided such
151151 societies or organizations do not op erate for a profit which inures
152152 to the benefit of any individual member or members thereof to the
153153 exclusion of other members and dues paid monthly or annually to
154154 privately owned scientific and educational libraries by members
155155 sharing the use of services re ndered by such libraries with students
156156 interested in the study of geology, pet roleum engineering or related
157157 subjects;
158158 7. Sales of tangible personal property or services to or by
159159 churches, except sales made in the course of business for profit or
160160 savings, competing with other persons engaged in the same or a
161161 similar business or sales of tangible personal property or services
162162 by an organization exempt from federal income tax pursuant to
163163 Section 501(c)(3) of the Internal Revenue Code of 1986, as amended,
164164 made on behalf of or at the request of a church or churches if the
165165
166166 Req. No. 10117 Page 4 1
167167 2
168168 3
169169 4
170170 5
171171 6
172172 7
173173 8
174174 9
175175 10
176176 11
177177 12
178178 13
179179 14
180180 15
181181 16
182182 17
183183 18
184184 19
185185 20
186186 21
187187 22
188188 23
189189 24
190190
191191 sale of such property is conducted not more than once each calendar
192192 year for a period not to exceed three (3) days by the organization
193193 and proceeds from the sale of such property are used by th e church
194194 or churches or by the organization for charitable purposes;
195195 8. The amount of proceeds received from the sales of admission
196196 tickets which is separately stated on the ticket of admission for
197197 the repayment of money borrowed by any accredited state -supported
198198 college or university or any public trust of which a county in this
199199 state is the beneficiary, for the purpose of constructing or
200200 enlarging any facility to be used for the staging of an athletic
201201 event, a theatrical production, or any other form of entertainment,
202202 edification or cultural cultivation to which entry is gained with a
203203 paid admission ticket. Such facilities include, but are not limited
204204 to, athletic fields, athletic stadiums, field houses, amphitheaters
205205 and theaters. To be eligible for th is sales tax exemption, the
206206 amount separately stated on the admission ticket s hall be a
207207 surcharge which is imposed, collected and used for the sole purpose
208208 of servicing or aiding in the servicing of debt incurred by the
209209 college or university to effect the capital improvements
210210 hereinbefore described;
211211 9. Sales of tangible personal property or services to the
212212 council organizations or similar state supervisory organizations of
213213 the Boy Scouts of America, Girl Scouts of the U.S.A. and Camp Fire;
214214
215215 Req. No. 10117 Page 5 1
216216 2
217217 3
218218 4
219219 5
220220 6
221221 7
222222 8
223223 9
224224 10
225225 11
226226 12
227227 13
228228 14
229229 15
230230 16
231231 17
232232 18
233233 19
234234 20
235235 21
236236 22
237237 23
238238 24
239239
240240 10. Sales of tangible personal property or services to any
241241 county, municipality, rural water district, public school district,
242242 city-county library system, the institutions of The Oklahoma State
243243 System of Higher Education, the Grand River Dam Authority, the
244244 Northeast Oklahoma Public Facilities Authority, the Oklahoma
245245 Municipal Power Authority, City of Tulsa -Rogers County Port
246246 Authority, Muskogee City -County Port Authority, the Oklahoma
247247 Department of Veterans Affairs, the Broken Bow Economic Development
248248 Authority, Ardmore D evelopment Authority, Durant Industrial
249249 Authority, Oklahoma Ordnance Works Aut hority, Central Oklahoma
250250 Master Conservancy District, Arbuckle Master Conservancy District,
251251 Fort Cobb Reservoir Master Conservancy District, Foss Reservoir
252252 Master Conservancy Dis trict, Mountain Park Master Conservancy
253253 District, Waurika Lake Master Conservancy District and the Office of
254254 Management and Enterprise Services only when carrying out a public
255255 construction contract on behalf of the Oklahoma Department of
256256 Veterans Affairs, the Oklahoma State University Medical Authority
257257 and Trust, the Oklahoma State University Veterinary Medicine
258258 Authority and Trust, and effective July 1, 2022, the University
259259 Hospitals Trust, or to any person with whom any of the above -named
260260 subdivisions or agencies of this state has duly entered into a
261261 public contract pursuant to law, necessary for carrying out such
262262 public contract or to any subcontractor to such a public contract.
263263 Any person making purchases on behalf of such subdivision or agency
264264
265265 Req. No. 10117 Page 6 1
266266 2
267267 3
268268 4
269269 5
270270 6
271271 7
272272 8
273273 9
274274 10
275275 11
276276 12
277277 13
278278 14
279279 15
280280 16
281281 17
282282 18
283283 19
284284 20
285285 21
286286 22
287287 23
288288 24
289289
290290 of this state shall certify, in writing, on the copy of the invoice
291291 or sales ticket to be retained by the vendor that the purchases are
292292 made for and on behalf of such subdivision or agency of this state
293293 and set out the name of such public subdivision or agency. A ny
294294 person who wrongfully or erroneously certifies that purchases are
295295 for any of the above -named subdivisions or agencies of this state or
296296 who otherwise violates this section shall be guilty of a misdemeanor
297297 and upon conviction thereof shall be fined an amo unt equal to double
298298 the amount of sales tax involved or incarcerated for not m ore than
299299 sixty (60) days or both;
300300 11. Sales of tangible personal property or services to private
301301 institutions of higher education and private elementary and
302302 secondary institutio ns of education accredited by the State
303303 Department of Education or registered by the State Board of
304304 Education for purposes of participating in federal programs or
305305 accredited as defined by the Oklahoma State Regents for Higher
306306 Education which are exempt fro m taxation pursuant to the provisions
307307 of the Internal Revenue Code, 26 U.S.C., Section 501(c)(3) including
308308 materials, supplies and equipment used in the construction and
309309 improvement of buildings and other structures owned by the
310310 institutions and operated f or educational purposes.
311311 Any person, firm, agency or entity making purchases on behalf of
312312 any institution, agency or subdivision in this state, shall certify
313313 in writing, on the copy of the invoice or sales ticket the nature of
314314
315315 Req. No. 10117 Page 7 1
316316 2
317317 3
318318 4
319319 5
320320 6
321321 7
322322 8
323323 9
324324 10
325325 11
326326 12
327327 13
328328 14
329329 15
330330 16
331331 17
332332 18
333333 19
334334 20
335335 21
336336 22
337337 23
338338 24
339339
340340 the purchases, and violation of this paragraph shall be a
341341 misdemeanor as set forth in paragraph 10 of this section;
342342 12. Tuition and educational fees paid to private institutions
343343 of higher education and private elementary and secondary
344344 institutions of education accredited by the State Department of
345345 Education or registered by the State Board of Education for purposes
346346 of participating in federal programs or accredited as defined by the
347347 Oklahoma State Regents for Higher Education which are exempt from
348348 taxation pursuant to the provisions o f the Internal Revenue Code, 26
349349 U.S.C., Section 501(c)(3);
350350 13. a. Sales of tangible personal property made by:
351351 (1) a public school,
352352 (2) a private school offering instruction for grade
353353 levels kindergarten through twelfth grade,
354354 (3) a public school district,
355355 (4) a public or private school board,
356356 (5) a public or private school student group or
357357 organization,
358358 (6) a parent-teacher association or organization
359359 other than as specified in subparagraph b of this
360360 paragraph, or
361361 (7) public or private school personnel for purposes
362362 of raising funds for the benefit of a public or
363363 private school, publ ic school district, public or
364364
365365 Req. No. 10117 Page 8 1
366366 2
367367 3
368368 4
369369 5
370370 6
371371 7
372372 8
373373 9
374374 10
375375 11
376376 12
377377 13
378378 14
379379 15
380380 16
381381 17
382382 18
383383 19
384384 20
385385 21
386386 22
387387 23
388388 24
389389
390390 private school board or public or private school
391391 student group or organization, or
392392 b. Sales of tangible personal property made by or to
393393 nonprofit parent-teacher associations or organizations
394394 exempt from taxation pursuant to the provisions of the
395395 Internal Revenue Code, 26 U.S.C., Section 501(c)(3),
396396 nonprofit local public or private school foundations
397397 which solicit money or property in the name of any
398398 public or private school or public school district.
399399 The exemption provided by t his paragraph for sales made by a
400400 public or private school shall be limited to those public or private
401401 schools accredited by the State Department of Education or
402402 registered by the State Board of Education for purposes of
403403 participating in federal programs. Sales of tangible personal
404404 property in this paragraph shall include sales of admission tickets
405405 and concessions at athletic events;
406406 14. Sales of tangible personal property by:
407407 a. local 4-H clubs,
408408 b. county, regional or state 4 -H councils,
409409 c. county, regional or state 4-H committees,
410410 d. 4-H leader associations,
411411 e. county, regional or state 4 -H foundations, and
412412 f. authorized 4-H camps and training centers.
413413
414414 Req. No. 10117 Page 9 1
415415 2
416416 3
417417 4
418418 5
419419 6
420420 7
421421 8
422422 9
423423 10
424424 11
425425 12
426426 13
427427 14
428428 15
429429 16
430430 17
431431 18
432432 19
433433 20
434434 21
435435 22
436436 23
437437 24
438438
439439 The exemption provided by this paragraph shall be limited to
440440 sales for the purpose of raising funds for the benefit of such
441441 organizations. Sales of tangible personal property exempted by this
442442 paragraph shall include sales of admission tickets;
443443 15. The first Seventy -five Thousand Dollars ($75,000.00) each
444444 year from sales of tickets and concessions at athle tic events by
445445 each organization exempt from taxation pursuant to the provisions of
446446 the Internal Revenue Code, 26 U.S.C., Section 501(c)(4);
447447 16. Sales of tangible personal proper ty or services to any
448448 person with whom the Oklahoma Tourism and Recreation Department has
449449 entered into a public contract and which is necessary for carrying
450450 out such contract to assist the Department in the development and
451451 production of advertising, promot ion, publicity and public relations
452452 programs;
453453 17. Sales of tangible personal property or services to fire
454454 departments organized pursuant to Section 592 of Title 18 of the
455455 Oklahoma Statutes which items are to be used for the purposes of the
456456 fire department. Any person making purchases on behalf of any such
457457 fire department shall certify, in writing, on the copy of the
458458 invoice or sales ticket to be retained by the vendor that the
459459 purchases are made for and on behalf of such fire department and set
460460 out the name of such fire department. Any person who wrongfully or
461461 erroneously certifie s that the purchases are for any such fire
462462 department or who otherwise violates the provisions of this section
463463
464464 Req. No. 10117 Page 10 1
465465 2
466466 3
467467 4
468468 5
469469 6
470470 7
471471 8
472472 9
473473 10
474474 11
475475 12
476476 13
477477 14
478478 15
479479 16
480480 17
481481 18
482482 19
483483 20
484484 21
485485 22
486486 23
487487 24
488488
489489 shall be deemed guilty of a misdemeanor and upon conviction thereof ,
490490 shall be fined an amount equal to double the amount of sales tax
491491 involved or incarcerated for not more than sixty (60) days, or both;
492492 18. Complimentary or free tickets for admission to places of
493493 amusement, sports, entertainment, exhibition, display or o ther
494494 recreational events or activities which are issued through a box
495495 office or other entity which is operated by a state institution of
496496 higher education with institutional employees or by a municipality
497497 with municipal employees;
498498 19. The first Fifteen Tho usand Dollars ($15,000.00) each year
499499 from sales of tangible personal property by fire departments
500500 organized pursuant to Titles 11, 18, or 19 of the Oklahoma Statutes
501501 for the purposes of raising funds for the benefit of the fire
502502 department. Fire department s selling tangible personal property for
503503 the purposes of raising funds shall b e limited to no more than six
504504 (6) days each year to raise such funds in order to receive the
505505 exemption granted by this paragraph;
506506 20. Sales of tangible personal property or serv ices to any Boys
507507 & Girls Clubs of America affiliate in this state which is not
508508 affiliated with the Salvation Army and which is exempt from taxation
509509 pursuant to the provisions of the Internal Revenue Code, 26 U.S.C.,
510510 Section 501(c)(3);
511511 21. Sales of tangibl e personal property or services to any
512512 organization, which takes court -adjudicated juveniles for purposes
513513
514514 Req. No. 10117 Page 11 1
515515 2
516516 3
517517 4
518518 5
519519 6
520520 7
521521 8
522522 9
523523 10
524524 11
525525 12
526526 13
527527 14
528528 15
529529 16
530530 17
531531 18
532532 19
533533 20
534534 21
535535 22
536536 23
537537 24
538538
539539 of rehabilitation, and which is exempt from taxation pursuant to the
540540 provisions of the Internal Revenue Code, 26 U.S.C., Section
541541 501(c)(3), provided t hat at least fifty percent (50%) of the
542542 juveniles served by such organization are court adjudicated and the
543543 organization receives state funds in an amount less than ten percent
544544 (10%) of the annual budget of the organization;
545545 22. Sales of tangible personal property or services to:
546546 a. any health center as defined in Section 254b of T itle
547547 42 of the United States Code,
548548 b. any clinic receiving disbursements of state monies
549549 from the Indigent Health Care Revolving Fund pursuant
550550 to the provisions of Section 66 of Title 56 of the
551551 Oklahoma Statutes,
552552 c. any community-based health center which meets all of
553553 the following criteria:
554554 (1) provides primary care services at no cost to the
555555 recipient, and
556556 (2) is exempt from taxation pursuant to the
557557 provisions of Section 501(c)( 3) of the Internal
558558 Revenue Code, 26 U.S.C., Section 501(c)(3), and
559559 d. any community mental health center as defined in
560560 Section 3-302 of Title 43A of the Oklahoma Statutes;
561561 23. Dues or fees including free or complimentary dues or fees
562562 which have a value eq uivalent to the charge that could have
563563
564564 Req. No. 10117 Page 12 1
565565 2
566566 3
567567 4
568568 5
569569 6
570570 7
571571 8
572572 9
573573 10
574574 11
575575 12
576576 13
577577 14
578578 15
579579 16
580580 17
581581 18
582582 19
583583 20
584584 21
585585 22
586586 23
587587 24
588588
589589 otherwise been made to YMCAs, YWCAs or municipally -owned recreation
590590 centers for the use of facilities and programs;
591591 24. The first Fifteen Thousand Dollars ($15,000.00) each year
592592 from sales of tangible personal proper ty or services to or by a
593593 cultural organization established to sponsor and pro mote
594594 educational, charitable and cultural events for disadvantaged
595595 children, and which organization is exempt from taxation pursuant to
596596 the provisions of the Internal Revenue Cod e, 26 U.S.C., Section
597597 501(c)(3);
598598 25. Sales of tangible personal property or services to museums
599599 or other entities which have been accredited by the American
600600 Alliance of Museums. Any person making purchases on behalf of any
601601 such museum or other entity sha ll certify, in writing, on the copy
602602 of the invoice or sales ticket to be retai ned by the vendor that the
603603 purchases are made for and on behalf of such museum or other entity
604604 and set out the name of such museum or other entity. Any person who
605605 wrongfully or erroneously certifies that the purchases are for any
606606 such museum or other entity or who otherwise violates the provisions
607607 of this paragraph shall be deemed guilty of a misdemeanor and, upon
608608 conviction thereof, shall be fined an amount equal to double the
609609 amount of sales tax involved or incarcerated for not more than sixty
610610 (60) days, or by both such fine and incarceration;
611611 26. Sales of tickets for admission by any museum accredited by
612612 the American Alliance of Museums. In order to be eligible for the
613613
614614 Req. No. 10117 Page 13 1
615615 2
616616 3
617617 4
618618 5
619619 6
620620 7
621621 8
622622 9
623623 10
624624 11
625625 12
626626 13
627627 14
628628 15
629629 16
630630 17
631631 18
632632 19
633633 20
634634 21
635635 22
636636 23
637637 24
638638
639639 exemption provided by this paragraph, an amount equivalent to the
640640 amount of the tax which would otherwise be required to be collected
641641 pursuant to the provisions of Section 1350 et seq. of this title
642642 shall be separately stated on the admission ticket and shall be
643643 collected and used for the sole purpose of servicing or aiding in
644644 the servicing of debt incurred by the museum to effect the
645645 construction, enlarging or renovation of any facility to be used for
646646 entertainment, edification or cultural cultivation to which e ntry is
647647 gained with a paid admission ticket;
648648 27. Sales of tangible personal property or services occurring
649649 on or after June 1, 1995, to children 's homes which are supported or
650650 sponsored by one or more churches, members of which serve as
651651 trustees of the home;
652652 28. Sales of tangible personal property or services to the
653653 organization known as the Disabled American Veterans Department of
654654 Oklahoma, and subordinate chapters thereof;
655655 29. Sales of tangible personal property or services to youth
656656 camps which are supported or sponsored by one or more churches,
657657 members of which serve as trustees of the organization;
658658 30. a. Until July 1, 2022, transfer of tangible personal
659659 property made pursuant to Section 3226 of Title 63 of
660660 the Oklahoma Statutes by the University Hosp itals
661661 Trust, and
662662
663663 Req. No. 10117 Page 14 1
664664 2
665665 3
666666 4
667667 5
668668 6
669669 7
670670 8
671671 9
672672 10
673673 11
674674 12
675675 13
676676 14
677677 15
678678 16
679679 17
680680 18
681681 19
682682 20
683683 21
684684 22
685685 23
686686 24
687687
688688 b. Effective July 1, 2022, transfer of tangible personal
689689 property or services to or by:
690690 (1) the University Hospitals Trust created pursuant
691691 to Section 3224 of Title 63 of the Oklahoma
692692 Statutes, or
693693 (2) nonprofit entities which are exempt fr om taxation
694694 pursuant to the provisions of the Internal
695695 Revenue Code of the United States, 26 U.S.C.,
696696 Section 501(c)(3), which have entered into a
697697 joint operating agreement with the University
698698 Hospitals Trust;
699699 31. Sales of tangible personal property or ser vices to a
700700 municipality, county or school district pursuant to a lease or
701701 lease-purchase agreement executed between the vendor and a
702702 municipality, county or school district. A copy of the lease or
703703 lease-purchase agreement shall be retained by the vendor;
704704 32. Sales of tangible personal property or services to any
705705 spaceport user, as defined in the Oklahoma Space Industry
706706 Development Act;
707707 33. The sale, use, storage, consumption or distribution in this
708708 state, whether by the importer, exporter or another pers on, of any
709709 satellite or any associated launch vehicle including components of,
710710 and parts and motors for, any such satellite or launch vehicle,
711711 imported or caused to be imported into this state for the purpose of
712712
713713 Req. No. 10117 Page 15 1
714714 2
715715 3
716716 4
717717 5
718718 6
719719 7
720720 8
721721 9
722722 10
723723 11
724724 12
725725 13
726726 14
727727 15
728728 16
729729 17
730730 18
731731 19
732732 20
733733 21
734734 22
735735 23
736736 24
737737
738738 export by means of launching into space. Th is exemption provided by
739739 this paragraph shall not be affected by:
740740 a. the destruction in whole or in part of the satellite
741741 or launch vehicle,
742742 b. the failure of a launch to occur or be successful, or
743743 c. the absence of any transfer or title to, or possession
744744 of, the satellite or launch vehicle after launch;
745745 34. The sale, lease, use, s torage, consumption or distribution
746746 in this state of any space facility, space propulsion system or
747747 space vehicle, satellite or station of any kind possessing space
748748 flight capacity including components thereof;
749749 35. The sale, lease, use, storage, consumption or distribution
750750 in this state of tangible personal property, placed on or used
751751 aboard any space facility, space propulsion system or space vehicle,
752752 satellite, or station posse ssing space flight capacity, which is
753753 launched into space, irrespective of whe ther such tangible property
754754 is returned to this state for subsequent use, storage, or
755755 consumption in any manner;
756756 36. The sale, lease, use, storage, consumption or distribution
757757 in this state of tangible personal property meeting the definition
758758 of "section 38 property" as defined in Sections 48(a)(1)(A) and
759759 (B)(i) of the Internal Revenue Code of 1986, that is an integral
760760 part of and used primarily in support of space flight; howeve r,
761761 section 38 property used in support of space flight shall not
762762
763763 Req. No. 10117 Page 16 1
764764 2
765765 3
766766 4
767767 5
768768 6
769769 7
770770 8
771771 9
772772 10
773773 11
774774 12
775775 13
776776 14
777777 15
778778 16
779779 17
780780 18
781781 19
782782 20
783783 21
784784 22
785785 23
786786 24
787787
788788 include general office equipment, any boat, mobile home, motor
789789 vehicle or other vehicle of a class or type required to be
790790 registered, licensed, titled or documented in this state or by the
791791 United States government, or any other property not specifically
792792 suited to supporting space activity. The term "in support of space
793793 flight", for purposes of this paragraph, means the altering,
794794 monitoring, controlling, regulating, adjusting, servicing or
795795 repairing of any space facility, space propulsion systems or space
796796 vehicle, satellite or station possessing space flight capacity
797797 including the components thereof;
798798 37. The purchase or lease of machinery and equipment for use at
799799 a fixed location in this state , which is used exclusively in the
800800 manufacturing, processing, compounding or producing of any space
801801 facility, space propulsion system or space vehicle, satellite or
802802 station of any kind possessing space flight capacity. Provided, the
803803 exemption provided for in this paragraph shall not be allowed unless
804804 the purchaser or lessee signs a n affidavit stating that the item or
805805 items to be exempted are for the exclusive use designated herein.
806806 Any person furnishing a false affidavit to the vendor for the
807807 purpose of evading payment of any tax imposed by Section 1354 of
808808 this title shall be subject to the penalties provided by law. As
809809 used in this paragraph, "machinery and equipment " means "section 38
810810 property" as defined in Sections 48(a)(1)(A) and (B)(i) of the
811811 Internal Revenue Code of 1986, which is used as an integral part of
812812
813813 Req. No. 10117 Page 17 1
814814 2
815815 3
816816 4
817817 5
818818 6
819819 7
820820 8
821821 9
822822 10
823823 11
824824 12
825825 13
826826 14
827827 15
828828 16
829829 17
830830 18
831831 19
832832 20
833833 21
834834 22
835835 23
836836 24
837837
838838 the manufacturing, processing, compounding or producing of items of
839839 tangible personal property. Such term includes parts and
840840 accessories only to the extent that the exemption thereof is
841841 consistent with the provisions of this paragraph;
842842 38. The amount of a surcharge or any other amount which is
843843 separately stated on an admission ticket which is imposed, collected
844844 and used for the sole purpose of constructing, remodeling or
845845 enlarging facilities of a public trust having a municipality or
846846 county as its sole beneficiary;
847847 39. Sales of tangible personal property or services which are
848848 directly used in or for the benefit of a state park in this state,
849849 which are made to an organization which is exempt fro m taxation
850850 pursuant to the provisions of the Internal Revenue Code, 26 U.S.C.,
851851 Section 501(c)(3) and which is organized primarily for the purpose
852852 of supporting one or more state parks located in this state;
853853 40. The sale, lease or use of parking privileges by an
854854 institution of The Oklahoma State System of Higher Education;
855855 41. Sales of tangible personal property or services for use on
856856 campus or school construction projects for the benefit of
857857 institutions of The Oklahoma State System of Higher Education,
858858 private institutions of higher education accredited by the Oklahoma
859859 State Regents for Higher Education or any public school or school
860860 district when such projects are financed by or through the use of
861861 nonprofit entities which are exempt from taxation pursuant to the
862862
863863 Req. No. 10117 Page 18 1
864864 2
865865 3
866866 4
867867 5
868868 6
869869 7
870870 8
871871 9
872872 10
873873 11
874874 12
875875 13
876876 14
877877 15
878878 16
879879 17
880880 18
881881 19
882882 20
883883 21
884884 22
885885 23
886886 24
887887
888888 provisions of the Internal Revenue Code, 26 U.S.C., Section
889889 501(c)(3);
890890 42. Sales of tangible personal property or services by an
891891 organization which is exempt from taxation pursuant to the
892892 provisions of the Internal Revenue Code, 26 U.S.C., Section
893893 501(c)(3), in the course of conducting a national championship
894894 sports event, but only if all or a portion of the payment in
895895 exchange therefor would qualify as the receipt of a qualified
896896 sponsorship payment described in Internal Revenue Code, 26 U.S.C.,
897897 Section 513(i). Sales exempted pursuant to this paragraph shall be
898898 exempt from all Oklahoma sales, use, excise and gross receipts
899899 taxes;
900900 43. Sales of tangible personal property or services to or by an
901901 organization which:
902902 a. is exempt from taxation pursuant to the provisions of
903903 the Internal Revenue Code, 26 U.S.C., Section
904904 501(c)(3),
905905 b. is affiliated with a comprehensive university within
906906 The Oklahoma State System of Higher Education, and
907907 c. has been organized primarily for the purpose of
908908 providing education and teacher training and
909909 conducting events relating to robotics;
910910 44. The first Fifteen Thousand Dollars ($15,000.00) each year
911911 from sales of tangible personal property to or by youth athletic
912912
913913 Req. No. 10117 Page 19 1
914914 2
915915 3
916916 4
917917 5
918918 6
919919 7
920920 8
921921 9
922922 10
923923 11
924924 12
925925 13
926926 14
927927 15
928928 16
929929 17
930930 18
931931 19
932932 20
933933 21
934934 22
935935 23
936936 24
937937
938938 teams which are part of an athletic organization exempt from
939939 taxation pursuant to the provisions of the Internal Revenue Code, 26
940940 U.S.C., Section 501(c)(4), for the purposes of raising funds for the
941941 benefit of the team;
942942 45. Sales of tickets for admission to a collegiate athletic
943943 event that is held in a facility owne d or operated by a municipality
944944 or a public trust of which the municipality is the sole beneficiary
945945 and that actually determines or is part of a tournament or
946946 tournament process for determining a conference tournament
947947 championship, a conference championshi p, or a national championship;
948948 46. Sales of tangible personal property or services to or by an
949949 organization which is exempt from taxation pursuant to the
950950 provisions of the Internal Revenue Code, 26 U.S.C., Section
951951 501(c)(3) and is operating the Oklahoma C ity National Memorial and
952952 Museum, an affiliate of the National Park System;
953953 47. Sales of tangible personal property or services to
954954 organizations which are exempt from federal taxation pursuant to the
955955 provisions of Section 501(c)(3) of the Internal Revenue Code, 26
956956 U.S.C., Section 501(c)(3), the memberships of which are limited to
957957 honorably discharged veterans, and which furnish financial support
958958 to area veterans' organizations to be used for the purpose of
959959 constructing a memorial or museum;
960960 48. Sales of tangible personal property or services on or after
961961 January 1, 2003, to an organ ization which is exempt from taxation
962962
963963 Req. No. 10117 Page 20 1
964964 2
965965 3
966966 4
967967 5
968968 6
969969 7
970970 8
971971 9
972972 10
973973 11
974974 12
975975 13
976976 14
977977 15
978978 16
979979 17
980980 18
981981 19
982982 20
983983 21
984984 22
985985 23
986986 24
987987
988988 pursuant to the provisions of the Internal Revenue Code, 26 U.S.C.,
989989 Section 501(c)(3) that is expending monies received from a private
990990 foundation grant in conjunction with expenditures of local sales tax
991991 revenue to construct a local public library;
992992 49. Sales of tangible personal property or services to a state
993993 that borders this state or any political subdivision of that state,
994994 but only to the extent that the other state or political subdivision
995995 exempts or does not impo se a tax on similar sales of items to this
996996 state or a political subdivision of this state;
997997 50. Effective July 1, 2005, sales of tangible personal property
998998 or services to the Car eer Technology Student Organizations under the
999999 direction and supervision of the Oklahoma Department of Career and
10001000 Technology Education;
10011001 51. Sales of tangible personal property to a public trust
10021002 having either a single city, town or county or multiple citie s,
10031003 towns or counties or combination thereof as beneficiary or
10041004 beneficiaries or a nonprofit organization which is exempt from
10051005 taxation pursuant to the provisions of the Internal Revenue Code, 26
10061006 U.S.C., Section 501(c)(3) for the purpose of constructing
10071007 improvements to or expanding a hospital or nursing home owned and
10081008 operated by any such public trust or nonprofit entity prior to July
10091009 1, 2008, in counties with a population of less than one hundred
10101010 thousand (100,000) persons, according to the most recent Feder al
10111011 Decennial Census. As used in this paragraph, "constructing
10121012
10131013 Req. No. 10117 Page 21 1
10141014 2
10151015 3
10161016 4
10171017 5
10181018 6
10191019 7
10201020 8
10211021 9
10221022 10
10231023 11
10241024 12
10251025 13
10261026 14
10271027 15
10281028 16
10291029 17
10301030 18
10311031 19
10321032 20
10331033 21
10341034 22
10351035 23
10361036 24
10371037
10381038 improvements to or expanding" shall not mean any expense for routine
10391039 maintenance or general repairs and shall require a project cost of
10401040 at least One Hundred Thousand Dollars ($100,000.00). For purposes
10411041 of this paragraph, sales made to a contractor or subcontractor that
10421042 enters into a contractual relationship with a public trust or
10431043 nonprofit entity as described by this paragraph shall be considered
10441044 sales made to the public trust or nonprofit enti ty. The exemption
10451045 authorized by this paragraph shall be administered in the f orm of a
10461046 refund from the sales tax revenues apportioned pursuant to Section
10471047 1353 of this title and the vendor shall be required to collect the
10481048 sales tax otherwise applicable to t he transaction. The purchaser
10491049 may apply for a refund of the sales tax paid in the manner
10501050 prescribed by this paragraph. Within thirty (30) days after the end
10511051 of each fiscal year, any purchaser that is entitled to make
10521052 application for a refund based upon t he exempt treatment authorized
10531053 by this paragraph may file an application for r efund of the sales
10541054 taxes paid during such preceding fiscal year. The Oklahoma Tax
10551055 Commission shall prescribe a form for purposes of making the
10561056 application for refund. The Tax C ommission shall determine whether
10571057 or not the total amount of sales tax exemptions claimed by all
10581058 purchasers is equal to or less than Six Hundred Fifty Thousand
10591059 Dollars ($650,000.00). If such claims are less than or equal to
10601060 that amount, the Tax Commission shall make refunds to the purchasers
10611061 in the full amount of the documented and verified sales tax amounts.
10621062
10631063 Req. No. 10117 Page 22 1
10641064 2
10651065 3
10661066 4
10671067 5
10681068 6
10691069 7
10701070 8
10711071 9
10721072 10
10731073 11
10741074 12
10751075 13
10761076 14
10771077 15
10781078 16
10791079 17
10801080 18
10811081 19
10821082 20
10831083 21
10841084 22
10851085 23
10861086 24
10871087
10881088 If such claims by all purchasers are in excess of Six Hundred Fifty
10891089 Thousand Dollars ($650,000.00), the Tax Commission shall determine
10901090 the amount of each purchaser's claim, the total amount of all claims
10911091 by all purchasers, and the percentage each purchaser 's claim amount
10921092 bears to the total. The resulting percentage determined for each
10931093 purchaser shall be multiplied by Six Hundred Fifty Thousand Dollar s
10941094 ($650,000.00) to determine the amount of refundable sales tax to be
10951095 paid to each purchaser. The pro rata refund amount shall be the
10961096 only method to recover sales taxes paid during the preceding fiscal
10971097 year and no balance of any sales taxes paid on a pro rata basis
10981098 shall be the subject of any subsequent refund claim pursuant to this
10991099 paragraph;
11001100 52. Effective July 1, 2006, sales of tangible personal property
11011101 or services to any organization which assists, trains, educates, and
11021102 provides housing for physically and mentally handicapped persons and
11031103 which is exempt from taxation pursuant t o the provisions of the
11041104 Internal Revenue Code, 26 U.S.C., Section 501(c)(3) and that
11051105 receives at least eighty -five percent (85%) of its annual budget
11061106 from state or federal funds. In order to receive the benefit of the
11071107 exemption authorized by this paragraph, the taxpayer shall be
11081108 required to make payment of the applicable sales tax at the time of
11091109 sale to the vendor in the manner otherwise required by law.
11101110 Notwithstanding any othe r provision of the Uniform Tax Procedure
11111111 Code to the contrary, the taxpayer sh all be authorized to file a
11121112
11131113 Req. No. 10117 Page 23 1
11141114 2
11151115 3
11161116 4
11171117 5
11181118 6
11191119 7
11201120 8
11211121 9
11221122 10
11231123 11
11241124 12
11251125 13
11261126 14
11271127 15
11281128 16
11291129 17
11301130 18
11311131 19
11321132 20
11331133 21
11341134 22
11351135 23
11361136 24
11371137
11381138 claim for refund of sales taxes paid that qualify for the exemption
11391139 authorized by this paragraph for a period of one (1) year after the
11401140 date of the sale transaction. The taxpayer shall be required to
11411141 provide documentation as may be prescribed by the Oklahoma Tax
11421142 Commission in support of the refund claim. The total amount of
11431143 sales tax qualifying for exempt treatment pursuant to this paragraph
11441144 shall not exceed One Hundred Seventy -five Thousand Dollars
11451145 ($175,000.00) each fiscal ye ar. Claims for refund shall be
11461146 processed in the order in which such claims are received by the
11471147 Oklahoma Tax Commission. If a claim otherwise timely filed exceeds
11481148 the total amount of refunds payable for a fiscal year, such claim
11491149 shall be barred;
11501150 53. The first Two Thousand Dollars ($2,000.00) each year of
11511151 sales of tangible personal property or services to, by, or for the
11521152 benefit of a qualified neighborhood watch organization that is
11531153 endorsed or supported by or working directly with a law enforcement
11541154 agency with jurisdiction in the area in which the neighborhood watch
11551155 organization is located. As used in this paragraph, "qualified
11561156 neighborhood watch organization " means an organization that is a
11571157 not-for-profit corporation under the laws of this state that was
11581158 created to help prevent criminal activity in an area through
11591159 community involvement and interaction with local law enforcement and
11601160 which is one of the first two thousand organiza tions which makes
11611161
11621162 Req. No. 10117 Page 24 1
11631163 2
11641164 3
11651165 4
11661166 5
11671167 6
11681168 7
11691169 8
11701170 9
11711171 10
11721172 11
11731173 12
11741174 13
11751175 14
11761176 15
11771177 16
11781178 17
11791179 18
11801180 19
11811181 20
11821182 21
11831183 22
11841184 23
11851185 24
11861186
11871187 application to the Oklahoma Tax Commission for the exemption after
11881188 March 29, 2006;
11891189 54. Sales of tangible personal property to a nonprofit
11901190 organization, exempt from taxation pursuant to the provisions of the
11911191 Internal Revenue Code, 26 U.S. C., Section 501(c)(3), organized
11921192 primarily for the purpose of providing services to homeless persons
11931193 during the day and located in a metropolitan area with a population
11941194 in excess of five hundred thousand (500,000) persons according to
11951195 the latest Federal De cennial Census. The exemption authorized by
11961196 this paragraph shall be applicabl e to sales of tangible personal
11971197 property to a qualified entity occurring on or after January 1,
11981198 2005;
11991199 55. Sales of tangible personal property or services to or by an
12001200 organization which is exempt from taxation pursuant to the
12011201 provisions of the Internal Revenue Code, 26 U.S.C., Section
12021202 501(c)(3) for events the principal purpose of which is to provide
12031203 funding for the preservation of wetlands and habitat for wild ducks;
12041204 56. Sales of tangible personal property or services to or by an
12051205 organization which is exem pt from taxation pursuant to the
12061206 provisions of the Internal Revenue Code, 26 U.S.C., Section
12071207 501(c)(3) for events the principal purpose of which is to provide
12081208 funding for the preservation and conservation of wild turkeys;
12091209 57. Sales of tangible personal property or services to an
12101210 organization which:
12111211
12121212 Req. No. 10117 Page 25 1
12131213 2
12141214 3
12151215 4
12161216 5
12171217 6
12181218 7
12191219 8
12201220 9
12211221 10
12221222 11
12231223 12
12241224 13
12251225 14
12261226 15
12271227 16
12281228 17
12291229 18
12301230 19
12311231 20
12321232 21
12331233 22
12341234 23
12351235 24
12361236
12371237 a. is exempt from taxation pursuant to the provisions of
12381238 the Internal Revenue Code, 26 U.S.C., Section
12391239 501(c)(3), and
12401240 b. is part of a network of community -based, autonomous
12411241 member organizations that meets the fo llowing
12421242 criteria:
12431243 (1) serves people with workplace disadvantages and
12441244 disabilities by providing job training and
12451245 employment services, as well as job placement
12461246 opportunities and po st-employment support,
12471247 (2) has locations in the United States and at least
12481248 twenty other countries,
12491249 (3) collects donated clothing and household goods to
12501250 sell in retail stores and provides contract labor
12511251 services to business and government, and
12521252 (4) provides documentation to the Oklahoma Tax
12531253 Commission that over seventy -five percent (75%)
12541254 of its revenues are channeled into employment,
12551255 job training and placement programs and other
12561256 critical community services;
12571257 58. Sales of tickets made on or after September 21, 2005, and
12581258 complimentary or free tickets for admission issued on or after
12591259 September 21, 2005, which have a value equivalent to the charge that
12601260 would have otherwise been made, for admission to a professional
12611261
12621262 Req. No. 10117 Page 26 1
12631263 2
12641264 3
12651265 4
12661266 5
12671267 6
12681268 7
12691269 8
12701270 9
12711271 10
12721272 11
12731273 12
12741274 13
12751275 14
12761276 15
12771277 16
12781278 17
12791279 18
12801280 19
12811281 20
12821282 21
12831283 22
12841284 23
12851285 24
12861286
12871287 athletic event in which a team in the National Ba sketball
12881288 Association is a participant, which is held in a facility owned or
12891289 operated by a municipality, a county or a public trust of which a
12901290 municipality or a county is the sole beneficiary, and sales of
12911291 tickets made on or after July 1, 2007, and complime ntary or free
12921292 tickets for admission issued on or after July 1, 2007, which have a
12931293 value equivalent to the charge that would have otherwise been made,
12941294 for admission to a professional athletic event in which a team in
12951295 the National Hockey League is a particip ant, which is held in a
12961296 facility owned or operated by a municipality, a county or a public
12971297 trust of which a municipality or a county is the sole beneficiary;
12981298 59. Sales of tickets for admission and complimentary or free
12991299 tickets for admission which have a v alue equivalent to the charge
13001300 that would have otherwise been made to a professional sporting event
13011301 involving ice hockey, baseball, basketball, football or arena
13021302 football, or soccer. As used in this paragraph, "professional
13031303 sporting event" means an organized athletic competition between
13041304 teams that are members of an organized league or association with
13051305 centralized management, other than a national league or national
13061306 association, that imposes requirements for participation in the
13071307 league upon the teams, the in dividual athletes or both, and which
13081308 uses a salary structure to compensate the athletes;
13091309 60. Sales of tickets for admission to an annual event sponsored
13101310 by an educational and charitable organization of women which is
13111311
13121312 Req. No. 10117 Page 27 1
13131313 2
13141314 3
13151315 4
13161316 5
13171317 6
13181318 7
13191319 8
13201320 9
13211321 10
13221322 11
13231323 12
13241324 13
13251325 14
13261326 15
13271327 16
13281328 17
13291329 18
13301330 19
13311331 20
13321332 21
13331333 22
13341334 23
13351335 24
13361336
13371337 exempt from taxation pursuant to the p rovisions of the Internal
13381338 Revenue Code, 26 U.S.C., Section 501(c)(3) and has a s its mission
13391339 promoting volunteerism, developing the potential of women and
13401340 improving the community through the effective action and leadership
13411341 of trained volunteers;
13421342 61. Sales of tangible personal property or services to an
13431343 organization, which is exempt from taxation pursuant to the
13441344 provisions of the Internal Revenue Code, 26 U.S.C., Section
13451345 501(c)(3), and which is itself a member of an organization which is
13461346 exempt from taxation pursuant to the provisions of the Internal
13471347 Revenue Code, 26 U.S.C., Section 5 01(c)(3), if the membership
13481348 organization is primarily engaged in advancing the purposes of its
13491349 member organizations through fundraising, public awareness or other
13501350 efforts for the benefit of its member organizations, and if the
13511351 member organization is primarily engaged either in providing
13521352 educational services and programs concerning health -related diseases
13531353 and conditions to individuals suffering from such health -related
13541354 diseases and conditions or their caregivers and family members or
13551355 support to such individu als, or in health-related research as to
13561356 such diseases and conditions, or both. In order to qualify for the
13571357 exemption authorized by this paragraph, the member nonprofit
13581358 organization shall be required to provide proof to the Oklahoma Tax
13591359 Commission of its membership status in the membership organization;
13601360
13611361 Req. No. 10117 Page 28 1
13621362 2
13631363 3
13641364 4
13651365 5
13661366 6
13671367 7
13681368 8
13691369 9
13701370 10
13711371 11
13721372 12
13731373 13
13741374 14
13751375 15
13761376 16
13771377 17
13781378 18
13791379 19
13801380 20
13811381 21
13821382 22
13831383 23
13841384 24
13851385
13861386 62. Sales of tangible personal property or services to or by an
13871387 organization which is part of a national volunteer women 's service
13881388 organization dedicated to promoting patriotism, preserving American
13891389 history and securing better education for children and which has at
13901390 least 168,000 members in 3,000 chapters across the United States;
13911391 63. Sales of tangible personal property or servic es to or by a
13921392 YWCA or YMCA organization which is part of a national nonprofit
13931393 community service organization working to meet the health and social
13941394 service needs of its members across the United States;
13951395 64. Sales of tangible personal property or services t o or by a
13961396 veteran's organization which is exempt from taxation pursuant to the
13971397 provisions of the Internal Revenue Code, 26 U.S.C., Section
13981398 501(c)(19) and which is known as the Veterans of Foreign Wars
13991399 Department of Oklahoma;
14001400 65. Sales of boxes of food by a church or by an organization,
14011401 which is exempt from taxation pursuant to the provisions of the
14021402 Internal Revenue Code, 26 U.S.C., Section 501(c)(3). To qualify
14031403 under the provisions of this paragraph, the organization must be
14041404 organized for the primary purp ose of feeding needy individuals or to
14051405 encourage volunteer service by requirin g such service in order to
14061406 purchase food. These boxes shall only contain edible staple food
14071407 items;
14081408 66. Sales of tangible personal property or services to any
14091409 person with whom a church has duly entered into a construction
14101410
14111411 Req. No. 10117 Page 29 1
14121412 2
14131413 3
14141414 4
14151415 5
14161416 6
14171417 7
14181418 8
14191419 9
14201420 10
14211421 11
14221422 12
14231423 13
14241424 14
14251425 15
14261426 16
14271427 17
14281428 18
14291429 19
14301430 20
14311431 21
14321432 22
14331433 23
14341434 24
14351435
14361436 contract, necessary for carrying out such contract or to any
14371437 subcontractor to such a construction contract;
14381438 67. Sales of tangible personal property or services used
14391439 exclusively for charitable or educational pur poses, to or by an
14401440 organization which:
14411441 a. is exempt from taxation pursuant to the provisions of
14421442 the Internal Revenue Code, 26 U.S.C., Section
14431443 501(c)(3),
14441444 b. has filed a Not-for-Profit Certificate of
14451445 Incorporation in this state, and
14461446 c. is organized for the p urpose of:
14471447 (1) providing training and education to
14481448 developmentally disabled individuals,
14491449 (2) educating the community about the rights,
14501450 abilities and strengths of developmentally
14511451 disabled individuals, and
14521452 (3) promoting unity among developmentally disabled
14531453 individuals in their community and geographic
14541454 area;
14551455 68. Sales of tangible pers onal property or services to any
14561456 organization which is a shelter for abused, neglected, or abandoned
14571457 children and which is exempt from taxation pursuant to the
14581458 provisions of the Internal Revenue Code, 26 U.S.C., Section
14591459 501(c)(3); provided, until July 1, 2008, such exemption shall apply
14601460
14611461 Req. No. 10117 Page 30 1
14621462 2
14631463 3
14641464 4
14651465 5
14661466 6
14671467 7
14681468 8
14691469 9
14701470 10
14711471 11
14721472 12
14731473 13
14741474 14
14751475 15
14761476 16
14771477 17
14781478 18
14791479 19
14801480 20
14811481 21
14821482 22
14831483 23
14841484 24
14851485
14861486 only to eligible shelters for children from birth to age twelve (12)
14871487 and after July 1, 2008, such exemption shall apply to eligible
14881488 shelters for children from birth to age eighteen (18);
14891489 69. Sales of tangible personal prope rty or services to a child
14901490 care center which is licensed pursuant to the Oklahoma Child Care
14911491 Facilities Licensing Act and which:
14921492 a. possesses a 3-star rating from the Department of Human
14931493 Services Reaching for the Stars Program or a national
14941494 accreditation, and
14951495 b. allows on-site universal prekindergarten education to
14961496 be provided to four-year-old children through a
14971497 contractual agreement with any public school or school
14981498 district.
14991499 For the purposes of this paragraph, sales made to any person,
15001500 firm, agency or enti ty that has entered previously into a
15011501 contractual relationship with a child care center for construction
15021502 and improvement of buildings and other structures owned by the child
15031503 care center and operated for educational purposes shall be
15041504 considered sales made to a child care center. Any such person,
15051505 firm, agency or entity making purchases on behalf of a child care
15061506 center shall certify, in writing, on the copy of the invoice or
15071507 sales ticket the nature of the purchase. Any such person, or person
15081508 acting on behalf of a firm, agency or entity making purchases on
15091509 behalf of a child care center in violation of this paragraph shall
15101510
15111511 Req. No. 10117 Page 31 1
15121512 2
15131513 3
15141514 4
15151515 5
15161516 6
15171517 7
15181518 8
15191519 9
15201520 10
15211521 11
15221522 12
15231523 13
15241524 14
15251525 15
15261526 16
15271527 17
15281528 18
15291529 19
15301530 20
15311531 21
15321532 22
15331533 23
15341534 24
15351535
15361536 be guilty of a misdemeanor and upon conviction thereof shall b e
15371537 fined an amount equal to double the amount of sales tax involved or
15381538 incarcerated for not more than sixty (60) days or both;
15391539 70. a. Sales of tangible personal property to a service
15401540 organization of mothers who have children who are
15411541 serving or who have serv ed in the military, which
15421542 service organization is exempt from taxation pursuan t
15431543 to the provisions of the Internal Revenue Code, 26
15441544 U.S.C., Section 501(c)(19) and which is known as the
15451545 Blue Star Mothers of America, Inc. The exemption
15461546 provided by this parag raph shall only apply to the
15471547 purchase of tangible personal property actually sent
15481548 to United States military personnel overseas who are
15491549 serving in a combat zone and not to any other tangible
15501550 personal property purchased by the organization.
15511551 Provided, this exemption shall not apply to any sales
15521552 tax levied by a city, town, county, or a ny other
15531553 jurisdiction in this state.
15541554 b. The exemption authorized by this paragraph shall be
15551555 administered in the form of a refund from the sales
15561556 tax revenues apportioned pursuant to Section 1353 of
15571557 this title, and the vendor shall be required to
15581558 collect the sales tax otherwise applicable to the
15591559 transaction. The purchaser may apply for a refund of
15601560
15611561 Req. No. 10117 Page 32 1
15621562 2
15631563 3
15641564 4
15651565 5
15661566 6
15671567 7
15681568 8
15691569 9
15701570 10
15711571 11
15721572 12
15731573 13
15741574 14
15751575 15
15761576 16
15771577 17
15781578 18
15791579 19
15801580 20
15811581 21
15821582 22
15831583 23
15841584 24
15851585
15861586 the state sales tax paid in the manner prescribed by
15871587 this paragraph. Within sixty (6 0) days after the end
15881588 of each calendar quarter, any purchaser that is
15891589 entitled to make application for a refund based upon
15901590 the exempt treatment authorized by this paragraph may
15911591 file an application for refund of the state sales
15921592 taxes paid during such preced ing calendar quarter.
15931593 The Tax Commission shall prescribe a form for purposes
15941594 of making the application for refund.
15951595 c. A purchaser who applies for a refund pursuant to this
15961596 paragraph shall certify that the items were actually
15971597 sent to military personnel ove rseas in a combat zone.
15981598 Any purchaser that applies for a refund for the
15991599 purchase of items that are not authorized for
16001600 exemption under this paragraph shall be subject to a
16011601 penalty in the amount of Five Hundred Dollars
16021602 ($500.00);
16031603 71. Sales of food and snac k items to or by an organization
16041604 which is exempt from taxation pursuant to the provisions of the
16051605 Internal Revenue Code, 26 U.S.C., Section 501(c)(3), whose primary
16061606 and principal purpose is providing funding for scholarships in the
16071607 medical field;
16081608 72. Sales of tangible personal property or services for use
16091609 solely on construction proj ects for organizations which are exempt
16101610
16111611 Req. No. 10117 Page 33 1
16121612 2
16131613 3
16141614 4
16151615 5
16161616 6
16171617 7
16181618 8
16191619 9
16201620 10
16211621 11
16221622 12
16231623 13
16241624 14
16251625 15
16261626 16
16271627 17
16281628 18
16291629 19
16301630 20
16311631 21
16321632 22
16331633 23
16341634 24
16351635
16361636 from taxation pursuant to the provisions of the Internal Revenue
16371637 Code, 26 U.S.C., Section 501(c)(3) and whose purpose is providing
16381638 end-of-life care and access to hospice services to low -income
16391639 individuals who live in a facility owned by the organization. The
16401640 exemption provided by this paragraph applies to sales to the
16411641 organization as well as to sales to any person with whom the
16421642 organization has duly entered into a construction contract,
16431643 necessary for carrying out suc h contract or to any subcontractor to
16441644 such a construction contract. Any person making purchases on behalf
16451645 of such organization shall certify, in writing, on the copy of the
16461646 invoice or sales ticket to be retained by the vendor that the
16471647 purchases are made for and on behalf of such organization and set
16481648 out the name of such organization. Any person who wrongfully or
16491649 erroneously certifies that purchases are for any of the above -named
16501650 organizations or who otherwise violates this section shall be guilty
16511651 of a misdemeanor and upon conviction thereof shall be fined an
16521652 amount equal to double the amount of sales tax involved or
16531653 incarcerated for not more than sixty (60) days or both;
16541654 73. Sales of tickets for admission to events held by
16551655 organizations exempt from taxation pursuant to the provisions of the
16561656 Internal Revenue Code, 26 U.S.C., Section 501(c)(3) that are
16571657 organized for the purpose of supporting general hospitals licensed
16581658 by the State Department of Health;
16591659 74. Sales of tangible personal property or services:
16601660
16611661 Req. No. 10117 Page 34 1
16621662 2
16631663 3
16641664 4
16651665 5
16661666 6
16671667 7
16681668 8
16691669 9
16701670 10
16711671 11
16721672 12
16731673 13
16741674 14
16751675 15
16761676 16
16771677 17
16781678 18
16791679 19
16801680 20
16811681 21
16821682 22
16831683 23
16841684 24
16851685
16861686 a. to a foundation which is exempt from taxation pursuant
16871687 to the provisions of the Internal Revenue Code, 26
16881688 U.S.C., Section 501(c)(3) and which raises tax -
16891689 deductible contributions in support of a wide range of
16901690 firearms-related public interest activities of the
16911691 National Rifle Association of America and other
16921692 organizations that defend and foster Second Amendment
16931693 rights, and
16941694 b. to or by a grassroots fundraising program for sales
16951695 related to events to raise funds for a foundation
16961696 meeting the qualifications of sub paragraph a of this
16971697 paragraph;
16981698 75. Sales by an organization or entity which is exempt from
16991699 taxation pursuant to the provisions of the Internal Revenue Code, 26
17001700 U.S.C., Section 501(c)(3) which are related to a fundraising event
17011701 sponsored by the organization or entity when the event does not
17021702 exceed any five (5) consecutive days and when the sales are not in
17031703 the organization's or the entity's regular course of business.
17041704 Provided, the exemption provided in this paragraph shall be limited
17051705 to tickets sold for a dmittance to the fundraising event and items
17061706 which were donated to the organization or entity for sale at the
17071707 event;
17081708 76. Effective November 1, 2017, sales of tangible personal
17091709 property or services to an organization which is exempt from
17101710
17111711 Req. No. 10117 Page 35 1
17121712 2
17131713 3
17141714 4
17151715 5
17161716 6
17171717 7
17181718 8
17191719 9
17201720 10
17211721 11
17221722 12
17231723 13
17241724 14
17251725 15
17261726 16
17271727 17
17281728 18
17291729 19
17301730 20
17311731 21
17321732 22
17331733 23
17341734 24
17351735
17361736 taxation pursuant to the provisions of the Internal Revenue Code, 26
17371737 U.S.C., Section 501(c)(3) and operates as a collaborative model
17381738 which connects community agencies in one location to serve
17391739 individuals and families affected by violence and where victims have
17401740 access to services and advocacy at no cost to the victim;
17411741 77. Effective July 1, 2018, sales of tangible personal property
17421742 or services to or by an association which is exempt from taxation
17431743 pursuant to the provisions of the Internal Revenue Code, 26 U.S.C.,
17441744 Section 501(c)(19) and which is known as the National Guard
17451745 Association of Oklahoma;
17461746 78. Effective July 1, 2018, sales of tangible personal property
17471747 or services to or by an association whic h is exempt from taxation
17481748 pursuant to the provisions of the Internal Revenue C ode, 26 U.S.C.,
17491749 Section 501(c)(4) and which is known as the Marine Corps League
17501750 Department of Oklahoma;
17511751 79. Sales of tangible personal property or services to the
17521752 American Legion, whether the purchase is made by the entity
17531753 chartered by the United States Congress or is an entity organized
17541754 under the laws of this or another state pursuant to the authority of
17551755 the national American Legion organization;
17561756 80. Sales of tangible personal property or services to or by an
17571757 organization which is:
17581758 a. exempt from taxation pursuant to the provisions of the
17591759 Internal Revenue Code, 26 U.S.C., Section 501(c)(3),
17601760
17611761 Req. No. 10117 Page 36 1
17621762 2
17631763 3
17641764 4
17651765 5
17661766 6
17671767 7
17681768 8
17691769 9
17701770 10
17711771 11
17721772 12
17731773 13
17741774 14
17751775 15
17761776 16
17771777 17
17781778 18
17791779 19
17801780 20
17811781 21
17821782 22
17831783 23
17841784 24
17851785
17861786 b. verified with a letter from the Fab Foundation as an
17871787 official member of the Fab Lab Ne twork in compliance
17881788 with the Fab Charter, and
17891789 c. able to provide documentation that its primary and
17901790 principal purpose is to provide community access to
17911791 advanced 21st century manufacturing and digital
17921792 fabrication tools for science, technology,
17931793 engineering, art and math (STEAM) learning skills,
17941794 developing inventions, creating and sust aining
17951795 businesses and producing personalized products;
17961796 81. Effective November 1, 2021, sales of tangible personal
17971797 property or services used solely for construction and remodelin g
17981798 projects to an organization which is exempt from taxation pursuant
17991799 to the provisions of the Internal Revenue Code, 26 U.S.C., Section
18001800 501(c)(3), and which meets the following requirements:
18011801 a. its primary purpose is to construct or remodel and
18021802 sell affordable housing and provide homeownership
18031803 education to residents of Oklahoma that have an income
18041804 that is below one hundred percent (100%) of the Family
18051805 Median Income guidelines as defined by the U.S.
18061806 Department of Housing and Urban Development,
18071807 b. it conducts its activities in a manner that serves
18081808 public or charitable purposes, rather than commercial
18091809 purposes,
18101810
18111811 Req. No. 10117 Page 37 1
18121812 2
18131813 3
18141814 4
18151815 5
18161816 6
18171817 7
18181818 8
18191819 9
18201820 10
18211821 11
18221822 12
18231823 13
18241824 14
18251825 15
18261826 16
18271827 17
18281828 18
18291829 19
18301830 20
18311831 21
18321832 22
18331833 23
18341834 24
18351835
18361836 c. it receives funding and revenue and charges fees in a
18371837 manner that does not incentivize it or its employees
18381838 to act other than in the best interests of its
18391839 clients, and
18401840 d. it compensates its employees in a manner that does not
18411841 incentivize employees to act other than in the best
18421842 interests of its clients;
18431843 82. Effective November 1, 2021, sales of tangible personal
18441844 property or services to a nonprofit entity , organized pursuant to
18451845 Oklahoma law before January 1, 2022, exempt from federal income
18461846 taxation pursuant to Section 501(c) of the Internal Revenue Code of
18471847 1986, as amended, the principal functions of which are to provide
18481848 assistance to natural persons foll owing a disaster, with program
18491849 emphasis on repair or restoration to single -family residential
18501850 dwellings or the construction of a replacement single -family
18511851 residential dwelling. As used in this paragraph, "disaster" means
18521852 damage to property with or without accompanying injury to persons
18531853 from heavy rain, high winds, tornadic winds, drought, wildfire,
18541854 snow, ice, geologic disturbances, explosions, chemical accidents or
18551855 spills and other events causing damage to property on a large scale.
18561856 For purposes of this p aragraph, an entity that expended at least
18571857 seventy-five percent (75%) of its f unds on the restoration to
18581858 single-family housing following a disaster including related general
18591859
18601860 Req. No. 10117 Page 38 1
18611861 2
18621862 3
18631863 4
18641864 5
18651865 6
18661866 7
18671867 8
18681868 9
18691869 10
18701870 11
18711871 12
18721872 13
18731873 14
18741874 15
18751875 16
18761876 17
18771877 18
18781878 19
18791879 20
18801880 21
18811881 22
18821882 23
18831883 24
18841884
18851885 and administrative expenses, shall be eligible for the exemption
18861886 authorized by this paragraph;
18871887 83. Effective November 1, 2021, through December 31, 2024,
18881888 sales of tangible personal property or services to a museum that:
18891889 a. operates as a part of an organization which is exempt
18901890 from taxation pursuant to the provisions of the
18911891 Internal Revenue Code, 26 U.S.C., Section 501(c)(3),
18921892 b. is not accredited by the American Alliance of Museums,
18931893 and
18941894 c. operates on an annual budget of less than One Million
18951895 Dollars ($1,000,000.00);
18961896 84. Until July 1, 2022, sales of tangible personal property or
18971897 services for use in a clinical practice or medical facility operated
18981898 by an organization which is exempt from taxation pursuant to the
18991899 provisions of the Internal Revenue Code of the United States, 26
19001900 U.S.C., Section 501(c)(3), and which has entered into a joint
19011901 operating agreement with the University Hospitals Trust created
19021902 pursuant to Section 3224 of Title 63 of the Oklahoma Statutes. The
19031903 exemption provided by this paragraph shall be limited to the
19041904 purchase of tangible personal property and services for use in
19051905 clinical practices or medical facilities acquired or leased by the
19061906 organization from the University Hospitals Authority, University
19071907 Hospitals Trust, or the University of Oklahoma on or after June 1,
19081908 2021; and
19091909
19101910 Req. No. 10117 Page 39 1
19111911 2
19121912 3
19131913 4
19141914 5
19151915 6
19161916 7
19171917 8
19181918 9
19191919 10
19201920 11
19211921 12
19221922 13
19231923 14
19241924 15
19251925 16
19261926 17
19271927 18
19281928 19
19291929 20
19301930 21
19311931 22
19321932 23
19331933 24
19341934
19351935 85. Sales of tangible personal property or servi ces to a
19361936 nonprofit entity, organized pursuant to Oklahoma law before January
19371937 1, 2019, exempt from federal income taxation pursuant to Section
19381938 501(c) of the Internal Revenue Code of 1986, as amended, the
19391939 principal functions of which are to provide assistanc e to natural
19401940 persons following a disaster, with program emphasis on repair or
19411941 restoration to single -family residential dwellings or the
19421942 construction of a replacement single -family residential dwelling.
19431943 For purposes of this paragraph, an entity operated ex clusively for
19441944 charitable and educational purposes through the coordination of
19451945 volunteers for the disaster recovery of homes (as derived from Part
19461946 III, Statement of Program Services, of Internal Revenue Service Form
19471947 990) and offers its services free of char ge to disaster survivors
19481948 statewide who are low income with no or limited means of recovery on
19491949 their own for the restoration to single -family housing following a
19501950 disaster including related general and administrative expenses,
19511951 shall be eligible for the exemp tion authorized by this paragraph.
19521952 The exemption provided by this paragraph s hall only be applicable to
19531953 sales made on or after July 1, 2022. As used in this paragraph,
19541954 "disaster" means damage to property with or without accompanying
19551955 injury to persons fro m heavy rain, high winds, tornadic winds,
19561956 drought, wildfire, snow, ice, geologic disturbances, explosions,
19571957 chemical accidents or spills and other events causing damage to
19581958 property on a large scale ; and
19591959
19601960 Req. No. 10117 Page 40 1
19611961 2
19621962 3
19631963 4
19641964 5
19651965 6
19661966 7
19671967 8
19681968 9
19691969 10
19701970 11
19711971 12
19721972 13
19731973 14
19741974 15
19751975 16
19761976 17
19771977 18
19781978 19
19791979 20
19801980 21
19811981 22
19821982 23
19831983 24
19841984
19851985 86. Sales of tangible personal property or services t o a
19861986 nonprofit organization, created pursuant to the provisions of
19871987 Oklahoma law or authorized to conduct activity in Oklahoma pursuant
19881988 to the nonprofit entity law of another state, having exempt status
19891989 pursuant to Section 501(c)(3) of the Internal Revenue C ode of 1986,
19901990 as amended, in good standing and having gross revenue not to exceed
19911991 Three Million Dollars ($3,000,000.00) during the tax year ending on
19921992 the date immediately preceding the first date after the end of such
19931993 tax year upon which the entity seeks to make otherwise taxable
19941994 purchases of tangible personal property or services. The provisions
19951995 of this paragraph shall not be applicable to purchases of alcohol or
19961996 tobacco by the nonprofit entity .
19971997 SECTION 2. This act shall become effective J uly 1, 2025.
19981998 SECTION 3. It being immediately necessary for the preservation
19991999 of the public peace, health or safety, an emergency is hereby
20002000 declared to exist, by reason whereof this act shall take effect and
20012001 be in full force from and after i ts passage and approval.
20022002
20032003 60-1-10117 AO 12/17/24