OK
Oklahoma House Bill HB1406

Oklahoma 2025 Regular Session

Oklahoma House Bill HB1406 Compare Versions

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2828 STATE OF OKLAHOMA
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3030 1st Session of the 60th Legislature (2025)
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3232 HOUSE BILL 1406 By: Provenzano
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3838 AS INTRODUCED
3939
4040 An Act relating to revenue and taxation; amending 68
4141 O.S. 2021, Section 1357, as last amended by Section
4242 4, Chapter 363, O.S.L. 2024 (68 O.S. Supp. 2024,
4343 Section 1357), which relates to sales tax exemptions;
4444 modifying sales tax exemption to disabled veterans to
4545 include spouse or guardian; and providing an
4646 effective date.
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5252 BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
5353 SECTION 1. AMENDATORY 68 O.S. 2021, Section 1357, as
5454 last amended by Section 4, Chapter 363, O.S.L. 2024 (68 O.S. Supp.
5555 2024, Section 1357), is amended to read as follows:
5656 Section 1357. Exemptions – General.
5757
5858 Exemptions – General.
5959 There are hereby specifically exempted from the tax levied by
6060 the Oklahoma Sales Tax Code:
6161 1. Transportation of school pupils to and from elementary
6262 schools or high schools in motor or other vehicles;
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8989 2. Transportation of persons where the fare of each person does
9090 not exceed One Dollar ($1.00), or local transportation of persons
9191 within the corporate limits of a municipality except by taxicabs;
9292 3. Sales for resale to persons engaged in the business of
9393 reselling the articles purchased, whether within or without the
9494 state, provided that such sales to residents of this state are made
9595 to persons to whom sales tax permits have been issued as provided in
9696 the Oklahoma Sales Tax Code. This exemption shall not apply to the
9797 sales of articles made to persons holdi ng permits when such persons
9898 purchase items for their use and which they are n ot regularly
9999 engaged in the business of reselling; neither shall this exemption
100100 apply to sales of tangible personal property to peddlers, solicitors
101101 and other salespersons who do not have an established place of
102102 business and a sales tax permit. The exemption provided by this
103103 paragraph shall apply to sales of motor fuel or diesel fuel to a
104104 Group Five vendor, but the use of such motor fuel or diesel fuel by
105105 the Group Five vendor sh all not be exempt from the tax levied by the
106106 Oklahoma Sales Tax Code. The pur chase of motor fuel or diesel fuel
107107 is exempt from sales tax when the motor fuel is for shipment outside
108108 this state and consumed by a common carrier by rail in the conduct
109109 of its business. The sales tax shall apply to the purchase of motor
110110 fuel or diesel fuel in Oklahoma by a common carrier by rail when
111111 such motor fuel is purchased for fueling, within this state, of any
112112 locomotive or other motorized flanged wheel equipment;
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139139 4. Sales of advertising space in newspapers and periodicals;
140140 5. Sales of programs relating to sporting and entertainment
141141 events, and sales of advertising on billboards (including signage,
142142 posters, panels, marquees or on other similar surfaces, whether
143143 indoors or outdoors) or in programs relating to sporting and
144144 entertainment events, and sales of any advertising, to be displayed
145145 at or in connection with a sporting event, via the Internet,
146146 electronic display devices or through public address or broadcast
147147 systems. The exemption authorized by this paragraph shall be
148148 effective for all sales made on or after January 1, 2001;
149149 6. Sales of any advertising, other than the advertising
150150 described by paragraph 5 of this section, via the Internet,
151151 electronic display devices or through the electronic media including
152152 radio, public address or broadcast systems, television (whether
153153 through closed circuit broadcasting systems or otherwise), and cable
154154 and satellite television, and the servicing of any advertising
155155 devices;
156156 7. Eggs, feed, supplies, machinery, and equipment purchased by
157157 persons regularly engag ed in the business of raising worms, fish,
158158 any insect, or any other form of terrestrial or aquatic animal life
159159 and used for the purpose of raising same for marketing. This
160160 exemption shall only be granted and extended to the purchaser when
161161 the items are to be used and in fact are used in the raising of
162162 animal life as set out above. Each purchaser shall certify, in
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189189 writing, on the invoice or sales ticket retained by the vendor tha t
190190 the purchaser is regularly engaged in the business of raising such
191191 animal life and that the items purchased will be used only in such
192192 business. The vendor shall certify to the Oklahoma Tax Commission
193193 that the price of the items has been reduced to grant the full
194194 benefit of the exemption. Violation hereof by the purchaser or
195195 vendor shall be a misdemeanor;
196196 8. Sale of natural or artificial gas and electricity, and
197197 associated delivery or transmission services, when sold exclusively
198198 for residential use. Pr ovided, this exemption shall not apply to
199199 any sales tax levied by a city or to wn, or a county or any other
200200 jurisdiction in this state;
201201 9. In addition to the exemptions authorized by Section 1357.6
202202 of this title, sales of drugs sold pursuant to a prescript ion
203203 written for the treatment of human beings by a person licensed to
204204 prescribe the drugs, and sales of insulin and medical oxygen.
205205 Provided, this exemption shall not apply to over -the-counter drugs;
206206 10. Transfers of title or possession of empty, partial ly
207207 filled, or filled returnable oil and chemical drums to any person
208208 who is not regularly engaged in the business of selling, reselling
209209 or otherwise transferring empty, partially filled or filled
210210 returnable oil drums;
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237237 11. Sales of one-way utensils, paper napkins, paper cups,
238238 disposable hot containers, and other one -way carry out materials to
239239 a vendor of meals or beverages;
240240 12. Sales of food or food products for home consumption which
241241 are purchased in whole or in part with coupons issued pursuant to
242242 the federal food stamp program as authorized by Sections 2011
243243 through 2029 of Title 7 of the United States Code, as to that
244244 portion purchased with such coupons. The exemption provided for
245245 such sales shall be inapplicable to such sales upon the effective
246246 date of any federal law that removes the requirement of the
247247 exemption as a condition for participation by the state in the
248248 federal food stamp program;
249249 13. Sales of food or food products, or any equipment or
250250 supplies used in the preparation of the food or food pr oducts to or
251251 by an organization which:
252252 a. is exempt from taxation pursuant to the provisions of
253253 Section 501(c)(3) of the Internal Revenue Code, 26
254254 U.S.C., Section 501(c)(3), and which provides and
255255 delivers prepared meals for home consumption to
256256 elderly or homebound persons as part of a program
257257 commonly known as "Meals on Wheels" or "Mobile Meals",
258258 or
259259 b. is exempt from taxation pursuant to the provisions of
260260 Section 501(c)(3) of the Internal Revenue Code, 26
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287287 U.S.C., Section 501(c)(3), and which receives feder al
288288 funding pursuant to the Older Americans Act of 1965,
289289 as amended, for the pu rpose of providing nutrition
290290 programs for the care and benefit of elderly persons;
291291 14. a. Sales of tangible personal property or services to or
292292 by organizations which are exempt from taxation
293293 pursuant to the provisions of Section 501(c)(3) of the
294294 Internal Revenue Code, 26 U.S.C., Section 501(c)(3),
295295 and:
296296 (1) are primarily involved in the collection and
297297 distribution of food and other household products
298298 to other organizations that fa cilitate the
299299 distribution of such products to the needy and
300300 such distributee organizations are exempt from
301301 taxation pursuant to the provisions of Section
302302 501(c)(3) of the Internal Revenue Code, 26
303303 U.S.C., Section 501(c)(3), or
304304 (2) facilitate the distributi on of such products to
305305 the needy.
306306 b. Sales made in the course of business for profit or
307307 savings, competing with other persons engaged in the
308308 same or similar business shall not be exempt under
309309 this paragraph;
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336336 15. Sales of tangible personal property or serv ices to
337337 children's homes which are located on church -owned property and are
338338 operated by organizations exempt from taxation pursuant to the
339339 provisions of the Internal Revenue Code, 26 U.S.C., Section
340340 501(c)(3);
341341 16. Sales of computers, data processing equip ment, related
342342 peripherals, and telephone, telegraph or telecommunications service
343343 and equipment for use in a qualified aircraft maintenance or
344344 manufacturing facility. For purposes of this paragraph, "qualified
345345 aircraft maintenance or manufacturing facilit y" means a new or
346346 expanding facility primarily engaged in aircraft repair, bui lding or
347347 rebuilding whether or not on a factory basis, whose total cost of
348348 construction exceeds the sum of Five Million Dollars ($5,000,000.00)
349349 and which employs at least two hun dred fifty (250) new full -time-
350350 equivalent employees, as certified by the Oklahoma Employment
351351 Security Commission, upon completion of the facility. In order to
352352 qualify for the exemption provided for by this paragraph, the cost
353353 of the items purchased by the qualified aircraft maintenance or
354354 manufacturing facility shall equal or excee d the sum of Two Million
355355 Dollars ($2,000,000.00);
356356 17. Sales of tangible personal property consumed or
357357 incorporated in the construction or expansion of a qualified
358358 aircraft maintenance or manufacturing facility as defined in
359359 paragraph 16 of this section. For purposes of this paragraph, sales
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386386 made to a contractor or subcontractor that has previously entered
387387 into a contractual relationship with a qualified aircraft
388388 maintenance or manufacturing facility for construction or expansion
389389 of such a facility shall b e considered sales made to a qualified
390390 aircraft maintenance or manufacturing facility;
391391 18. Sales of the following telecommunications services:
392392 a. Interstate and International "800 service". "800
393393 service" means a telecommunications service that
394394 allows a caller to dial a toll -free number without
395395 incurring a charge for the call. The service is
396396 typically marketed under the name "800", "855", "866",
397397 "877" and "888" toll-free calling, and any subsequent
398398 numbers designated by the Federal Communications
399399 Commission,
400400 b. Interstate and International "900 service". "900
401401 service" means an inbound toll telecommunications
402402 service purchased by a subscriber that allows the
403403 subscriber's customers to call in to the subscriber 's
404404 prerecorded announcement or live service. 900 service
405405 does not include the charge for: collection services
406406 provided by the seller of the telecommunications
407407 services to the subscriber, or service or product sold
408408 by the subscriber to the subscriber 's customer. The
409409 service is typically marketed under the name "900"
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436436 service, and any subsequent numbers designated by the
437437 Federal Communications Commission,
438438 c. Interstate and International "private communications
439439 service". "Private communications service " means a
440440 telecommunications service that entitles the customer
441441 to exclusive or priority use of a communications
442442 channel or group of channels between or among
443443 termination points, regardless of the manner in which
444444 such channel or channels are connected, and includes
445445 switching capacity, extension lines, statio ns and any
446446 other associated services that are provided in
447447 connection with the use of such channel or channels,
448448 d. "Value-added nonvoice data service ". "Value-added
449449 nonvoice data service" means a service that otherwise
450450 meets the definition of telecommunications services in
451451 which computer processing applications are used to act
452452 on the form, content, code or protocol of the
453453 information or data primarily for a purpose other than
454454 transmission, conveyance, or routing,
455455 e. Interstate and International telecommunic ations
456456 service which is:
457457 (1) rendered by a company for private use within its
458458 organization, or
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485485 (2) used, allocated or distributed by a company to
486486 its affiliated group,
487487 f. Regulatory assessments and charges including charges
488488 to fund the Oklahoma Universal Service Fund, the
489489 Oklahoma Lifeline Fund and the Oklahoma High Cost
490490 Fund, and
491491 g. Telecommunications nonrecurring charges including but
492492 not limited to the installation, connection, change,
493493 or initiation of telecommunications services which are
494494 not associated with a retail consumer sale;
495495 19. Sales of railroad track spikes manufactured and sold for
496496 use in this state in the construction or repair of railroad tracks,
497497 switches, sidings, and turnouts;
498498 20. Sales of aircraft and aircraft parts provided such sales
499499 occur at a qualified aircraft maintenance facility. As used in this
500500 paragraph, "qualified aircraft maintenance facility " means a
501501 facility operated by an air common carrier includ ing one or more
502502 component overhaul support buildings or structures in an area owned,
503503 leased, or controlled by the air common carrier, at which there were
504504 employed at least two thousand (2,000) full -time-equivalent
505505 employees in the preceding year as certifi ed by the Oklahoma
506506 Employment Security Commission and which is primarily related to the
507507 fabrication, repair, alteration, modification, refurbishing,
508508 maintenance, building, or rebuilding of commercial aircraft or
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535535 aircraft parts used in air common carriage. For purposes of this
536536 paragraph, "air common carrier" shall also include membe rs of an
537537 affiliated group as defined by Section 1504 of the Internal Revenue
538538 Code, 26 U.S.C., Section 1504. Beginning July 1, 2012, sales of
539539 machinery, tools, supplies, equipmen t, and related tangible personal
540540 property and services used or consumed in the repair, remodeling, or
541541 maintenance of aircraft, aircraft engines or aircraft component
542542 parts which occur at a qualified aircraft maintenance facility;
543543 21. Sales of machinery an d equipment purchased and used by
544544 persons and establishments primarily engaged in computer services
545545 and data processing:
546546 a. as defined under Industry Group Numbers 7372 and 7373
547547 of the Standard Industrial Classification (SIC)
548548 Manual, latest version, which derive at least fifty
549549 percent (50%) of their annual gross revenues from the
550550 sale of a product or service to an out -of-state buyer
551551 or consumer, and
552552 b. as defined under Industry Group Number 7374 of the SIC
553553 Manual, latest version, which derive at least eight y
554554 percent (80%) of their annual gross revenues from the
555555 sale of a product or s ervice to an out-of-state buyer
556556 or consumer.
557557 Eligibility for the exemption set out in this paragraph shall be
558558 established, subject to review by the Tax Commission, by annually
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585585 filing an affidavit with the Tax Commission stating that the
586586 facility so qualifies and such information as required by the Tax
587587 Commission. For purposes of determining whether annual gross
588588 revenues are derived from sales to out -of-state buyers or consumers,
589589 all sales to the federal government shall be considered to be to an
590590 out-of-state buyer or consumer;
591591 22. Sales of prosthetic devices to an individual for use by
592592 such individual. For purposes of this paragraph, "prosthetic
593593 device" shall have the same meani ng as provided in Section 1357.6 of
594594 this title, but shall not include corrective eye glasses, contact
595595 lenses, or hearing aids;
596596 23. Sales of tangible personal property or services to a motion
597597 picture or television production company to be used or consumed in
598598 connection with an eligible production. For purposes of this
599599 paragraph, "eligible production" means a documentary, special, music
600600 video or a television commercial or television program that will
601601 serve as a pilot for or be a segment of an ongoing dramat ic or
602602 situation comedy series filmed or taped for network or national or
603603 regional syndication or a feature -length motion picture intended for
604604 theatrical release or for network or national or regional
605605 syndication or broadcast. The provisions of this paragr aph shall
606606 apply to sales occurring on or after July 1, 1996. In order to
607607 qualify for the exemption, the motion picture or television
608608 production company shall file any documentation and information
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635635 required to be submitted pursuant to rules promulgated by the Tax
636636 Commission;
637637 24. Sales of diesel fuel sold for consumption by commercial
638638 vessels, barges and other commercial watercraft;
639639 25. Sales of tangible personal property or services to tax -
640640 exempt independent nonprofit biomedical research foundations that
641641 provide educational programs for Oklahoma science students and
642642 teachers and to tax-exempt independent nonprofit community blood
643643 banks headquartered in this state;
644644 26. Effective May 6, 1992, sales of wireless telecommunications
645645 equipment to a vendor who su bsequently transfers the equipment at no
646646 charge or for a discounted charge to a consumer as part of a
647647 promotional package or as an inducement to commence or continue a
648648 contract for wireless telecommunications services;
649649 27. Effective January 1, 1991, lease s of rail transportation
650650 cars to haul coal to coal -fired plants located in thi s state which
651651 generate electric power;
652652 28. Beginning July 1, 2005, sales of aircraft engine repairs,
653653 modification, and replacement parts, sales of aircraft frame repairs
654654 and modification, aircraft interior modification, and paint, and
655655 sales of services employed in the repair, modification, and
656656 replacement of parts of aircraft engines, aircraft frame and
657657 interior repair and modification, and paint;
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684684 29. Sales of materials and supp lies to the owner or operator of
685685 a ship, motor vessel, or barge that is used i n interstate or
686686 international commerce if the materials and supplies:
687687 a. are loaded on the ship, motor vessel, or barge and
688688 used in the maintenance and operation of the ship,
689689 motor vessel, or barge, or
690690 b. enter into and become component parts of the ship,
691691 motor vessel, or barge;
692692 30. Sales of tangible personal property made at estate sales at
693693 which such property is offered for sale on the premises of the
694694 former residence of the de cedent by a person who is not required to
695695 be licensed pursuant to the Transien t Merchant Licensing Act, or who
696696 is not otherwise required to obtain a sales tax permit for the sale
697697 of such property pursuant to the provisions of Section 1364 of this
698698 title; provided:
699699 a. such sale or event may not be held for a period
700700 exceeding three (3) consecutive days,
701701 b. the sale must be conducted within six (6) months of
702702 the date of death of the decedent, and
703703 c. the exemption allowed by this paragraph shall not be
704704 allowed for property that was not part of the
705705 decedent's estate;
706706 31. Beginning January 1, 2004, sales of electricity and
707707 associated delivery and transmission services, when sold exclusively
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734734 for use by an oil and gas operator for reservoir dewatering projects
735735 and associated operations commencing on or after July 1, 2003, in
736736 which the initial water -to-oil ratio is greater than or equal to
737737 five-to-one water-to-oil, and such oil and gas development projects
738738 have been classified by the Corporation Commission as a reserv oir
739739 dewatering unit;
740740 32. Sales of prewritten computer software that is delive red
741741 electronically. For purposes of this paragraph, "delivered
742742 electronically" means delivered to the purchaser by means other than
743743 tangible storage media;
744744 33. Sales of modular dwelling units when built at a production
745745 facility and moved in whole or in parts, to be assembled on -site,
746746 and permanently affixed to the real property and used for
747747 residential or commercial purposes. The exemption provided by this
748748 paragraph shall equal forty-five percent (45%) of the total sales
749749 price of the modular dwelling uni t. For purposes of this paragraph,
750750 "modular dwelling unit " means a structure that is not subject to the
751751 motor vehicle excise tax imposed pursuant to Section 2103 of this
752752 title;
753753 34. Sales of tangible personal property or services to:
754754 a. persons who are residents of Oklahoma and have been
755755 honorably discharged from active service in any branch
756756 of the Armed Forces of the United States or Oklahoma
757757 National Guard and who have been cer tified by the
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784784 United States Department of Veterans Affairs or its
785785 successor to be in receipt of disability compensation
786786 at the one-hundred-percent rate and the disability
787787 shall be permanent and have been sustained through
788788 military action or accident or res ulting from disease
789789 contracted while in such active service and registered
790790 with the veterans registry created by the Oklahoma
791791 Department of Veterans Affairs, or
792792 b. the current living spouse or guardian of the person
793793 described in subparagraph a, surviving spouse of the
794794 person described in subparagraph a of this paragraph
795795 if the person is deceased and the spouse has not
796796 remarried, and the surviving spouse of a person who is
797797 determined by the United States Department of Defense
798798 or any branch of the United Stat es military to have
799799 died while in the line of duty if the spouse has not
800800 remarried. Sales for the benefit of an eligible
801801 person to a spouse or guardian of the eligible person
802802 or to a member of the household in which the eligible
803803 person resides and who is authorized to make purchases
804804 on the person's behalf, when such eligible person is
805805 not present at the sale, shall also be exempt for
806806 purposes of this paragraph. The Oklahoma Tax
807807 Commission shall issue a separate exemption card to a
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834834 spouse of an eligible pe rson or to a member of the
835835 household in which the eligible person resides who is
836836 authorized to make purchases on the person 's behalf,
837837 if requested by the eligible person. Sales qualifying
838838 for the exemption authorized by this paragraph shall
839839 not exceed Twenty-five Thousand Dollars ($25,000.00)
840840 per year per individual while the disab led veteran is
841841 living. Sales qualifying for the exemption authorized
842842 by this paragraph shall not exceed One Thousand
843843 Dollars ($1,000.00) per year for an unremarried
844844 surviving spouse. Upon request of the Tax Commission,
845845 a person asserting or claiming the exemption
846846 authorized by this paragraph shall provide a
847847 statement, executed under oath, that the total sales
848848 amounts for which the exemption is applicable have not
849849 exceeded Twenty-five Thousand Dollars ($25,000.00) per
850850 year per living disabled veteran or On e Thousand
851851 Dollars ($1,000.00) per year for an unremarried
852852 surviving spouse. If the amount of such exempt sales
853853 exceeds such amount, the sales tax in excess of the
854854 authorized amount shall be treated as a direct sales
855855 tax liability and may be recovered by the Tax
856856 Commission in the same manner provided by law for
857857 other taxes including penalty and interest. The Tax
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884884 Commission shall promulgate any rules necessary to
885885 implement the provisions of this paragraph, which
886886 shall include rules providing for the disclo sure of
887887 information about persons eligible for the exemption
888888 authorized in this paragraph to the Oklahoma
889889 Department of Veterans Affairs, as authorized in
890890 Section 205 of this tit le. For purposes of the
891891 exemption authorized by this subparagraph, if the
892892 disability determination that would have been made
893893 while the disabled veteran was still living is not
894894 made final until after the death of the disabled
895895 veteran, the exemption authori zed by this subparagraph
896896 may still be claimed by the surviving spouse;
897897 35. Sales of electricity to the operator, specifically
898898 designated by the Corporation Commission, of a spacing unit or lease
899899 from which oil is produced or attempted to be produced using
900900 enhanced recovery methods including, but not limited to, increased
901901 pressure in a producing formation through the use of water or
902902 saltwater if the electrical usage is associated with and necessary
903903 for the operation of equipment required to inject or circul ate
904904 fluids in a producing formation for the purpose of forcing oil or
905905 petroleum into a wellbore for eventual recovery and production from
906906 the wellhead. In order to be eligible for the sales tax exemption
907907 authorized by this paragraph, the total content of oil recovered
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934934 after the use of enhanced recovery methods shall not exceed one
935935 percent (1%) by volume. The exemption authorized by this paragraph
936936 shall be applicable only to the state sales tax rate and shall not
937937 be applicable to any county or municipal sa les tax rate;
938938 36. Sales of intrastate charter and tour bus transportation.
939939 As used in this paragraph, "intrastate charter and tour bus
940940 transportation" means the transportation of persons from one
941941 location in this state to another location in this state i n a motor
942942 vehicle which has been constructed in such a manner that it may
943943 lawfully carry more than eighteen persons, and which is ordinarily
944944 used or rented to carry persons for compensation. Provided, this
945945 exemption shall not apply to regularly scheduled bus transportation
946946 for the general public;
947947 37. Sales of vitamins, minerals, a nd dietary supplements by a
948948 licensed chiropractor to a person who is the patient of such
949949 chiropractor at the physical location where the chiropractor
950950 provides chiropractic care o r services to such patient. The
951951 provisions of this paragraph shall not be applicable to any drug,
952952 medicine, or substance for which a prescription by a licensed
953953 physician is required;
954954 38. Sales of goods, wares, merchandise, tangible personal
955955 property, machinery, and equipment to a web search portal located in
956956 this state which deriv es at least eighty percent (80%) of its annual
957957 gross revenue from the sale of a product or service to an out -of-
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984984 state buyer or consumer. For purposes of this paragraph, "web
985985 search portal" means an establishment classified under NAICS code
986986 519130 which operates websites that use a search engine to generate
987987 and maintain extensive databases of Internet addresses and content
988988 in an easily searchable format;
989989 39. Sales of tangible per sonal property consumed or
990990 incorporated in the construction or expansion of a facility for a
991991 corporation organized under Section 437 et seq. of Title 18 of the
992992 Oklahoma Statutes as a rural electric cooperative. For purposes of
993993 this paragraph, sales made t o a contractor or subcontractor that has
994994 previously entered into a contractual relationship with a rural
995995 electric cooperative for construction or expansion of a facility
996996 shall be considered sales made to a rural electric cooperative;
997997 40. Sales of tangible personal property or services to a
998998 business primarily engaged in the repair o f consumer electronic
999999 goods including, but not limited to, cell phones, compact disc
10001000 players, personal computers, MP3 players, digital devices for the
10011001 storage and retrieval of in formation through hard -wired or wireless
10021002 computer or Internet connections, if the devices are sold to the
10031003 business by the original manufacturer of such devices and the
10041004 devices are repaired, refitted or refurbished for sale by the entity
10051005 qualifying for the exemption authorized by this paragraph directly
10061006 to retail consumers or if the devices are sold to another business
10071007 entity for sale to retail consumers;
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10341034 41. On or after July 1, 2019, and prior to July 1, 2024, sales
10351035 or leases of rolling stock when sold or leased by the manufacturer,
10361036 regardless of whether the purchaser is a public services corporation
10371037 engaged in business as a common carrier of property or passengers by
10381038 railway, for use or consumption by a common carrier directly in the
10391039 rendition of public se rvice. For purposes of this paragraph,
10401040 "rolling stock" means locomotives, aut ocars, and railroad cars and
10411041 "sales or leases" includes railroad car maintenance and retrofitting
10421042 of railroad cars for their further use only on the railways;
10431043 42. Sales of gold, silver, platinum, palladium or other bullion
10441044 items such as coins and bars and legal tender of any nation, which
10451045 legal tender is sold according to its value as precious metal or as
10461046 an investment. As used in the paragraph, "bullion" means any
10471047 precious metal including, but not limited to, gold, silver,
10481048 platinum, and palladium, that i s in such a state or condition that
10491049 its value depends upon its precious metal content and not its form.
10501050 The exemption authorized by this paragraph shall not apply to
10511051 fabricated metals that have been processed or manufactured for
10521052 artistic use or as jewelry; and
10531053 43. Recovery fees on the rental charge from any item of heavy
10541054 equipment property rental as provided for in Section 2 of this act.
10551055 SECTION 2. This act shall become effective November 1, 2025.
10561056
10571057 60-1-11244 AO 01/12/25