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Oklahoma House Bill HB2028

Oklahoma 2025 Regular Session

Oklahoma House Bill HB2028 Compare Versions

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2828 STATE OF OKLAHOMA
2929
3030 1st Session of the 60th Legislature (2025)
3131
3232 HOUSE BILL 2028 By: Archer
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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 providing exemptions for gun safes, firearm
4545 ammunition, firearms, optics, and direct attachments;
4646 defining terms; and providing an effective date .
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5454 BE IT ENACTED BY THE PEO PLE OF THE STATE OF OKLAHOMA:
5555 SECTION 1. AMENDATORY 68 O.S. 2021, Section 1357, as
5656 last amended by Section 4, Chapter 363, O.S.L. 2024 (68 O.S. Supp.
5757 2024, Section 1357), is amended to read as follows:
5858 Section 1357. Exemptions – General.
5959
6060 There are hereby specifically exempted from the tax levied by
6161 the Oklahoma Sales Tax Code:
6262 1. Transportation of school pupils to and from elementary
6363 schools or high schools in motor or other vehicles;
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9090 2. Transportation of persons where the fare of each person does
9191 not exceed One Dollar ($1.00), or local transportation of persons
9292 within the corporate limits of a municipality except by taxicabs;
9393 3. Sales for resale to persons engaged in the business of
9494 reselling the articles purchased, whether wi thin or without the
9595 state, provided that such sales to residents of this state are made
9696 to persons to whom sales tax permits have been issued as provided in
9797 the Oklahoma Sales Tax Code. This exemption shall not apply to the
9898 sales of articles made to perso ns holding permits when such persons
9999 purchase items for their use and which th ey are not regularly
100100 engaged in the business of reselling; neither shall this exemption
101101 apply to sales of tangible personal property to peddlers, solicitors
102102 and other salesperson s who do not have an established place of
103103 business and a sales tax permit. The exemption provided by this
104104 paragraph shall apply to sales of motor fuel or diesel fuel to a
105105 Group Five vendor, but the use of such motor fuel or diesel fuel by
106106 the Group Five vendor shall not be exempt from the tax levied by the
107107 Oklahoma Sales Tax Code. The purchase of motor fuel or diesel fuel
108108 is exempt from sales tax when the motor fuel is for shipment outside
109109 this state and consumed by a common carrier by rail in the conduct
110110 of its business. The sales tax shall apply to the purchase of motor
111111 fuel or diesel fuel in Oklahoma by a common carrier by rail when
112112 such motor fuel is purchased for fueling, within this state, of any
113113 locomotive or other motorized flanged wheel equipment ;
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140140 4. Sales of advertising space in newspapers and periodicals;
141141 5. Sales of programs relating to sporting and entertainment
142142 events, and sales of advertising on billboards (including signage,
143143 posters, panels, marquees or on other similar surfaces, whether
144144 indoors or outdoors) or in programs relating to sporting and
145145 entertainment events, and sales of any advertising, to be displayed
146146 at or in connection with a sporting event, via the Internet,
147147 electronic display devices or through public address or broadcast
148148 systems. The exemption authorized by this paragraph shall be
149149 effective for all sales made on or after January 1, 2001;
150150 6. Sales of any advertising, other than the advertising
151151 described by paragraph 5 of this section, via the Internet,
152152 electronic display devices or through the electronic media including
153153 radio, public address or broadcast systems, television (whether
154154 through closed circuit broadcasting systems or otherwise), and cable
155155 and satellite television, and the servicing of any advertising
156156 devices;
157157 7. Eggs, feed, supplies, machinery, and equipment purchased by
158158 persons regularly engaged in the business of raising worms, fish,
159159 any insect, or any other form of terrestrial or aquatic animal life
160160 and used for the purpose of raising same for marketing. Th is
161161 exemption shall only be granted and extended to the purchaser when
162162 the items are to be used and in fact are used in the raising of
163163 animal life as set out above. Each purchaser shall certify, in
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190190 writing, on the invoice or sales ticket retained by the ve ndor that
191191 the purchaser is regularly engaged in the business of raising such
192192 animal life and that the items purchased will be used only in such
193193 business. The vendor shall certify to the Oklahoma Tax Commission
194194 that the price of the items has been reduced to grant the full
195195 benefit of the exemption. Violation hereof by the purchaser or
196196 vendor shall be a misdemeanor;
197197 8. Sale of natural or artificial gas and electricity, and
198198 associated delivery or transmission services, when sold exclusively
199199 for residential use. Provided, this exemption shall not apply to
200200 any sales tax levied by a ci ty or town, or a county or any other
201201 jurisdiction in this state;
202202 9. In addition to the exemptions authorized by Section 1357.6
203203 of this title, sales of drugs sold pursuant to a p rescription
204204 written for the treatment of human beings by a person licensed to
205205 prescribe the drugs, and sales of insulin and medical oxygen.
206206 Provided, this exemption shall not apply to over -the-counter drugs;
207207 10. Transfers of title or possession of empty, partially
208208 filled, or filled returnable oil and chemical drums to any person
209209 who is not regularly engaged in the business of selling, reselling
210210 or otherwise transferring empty, partially filled or filled
211211 returnable oil drums;
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238238 11. Sales of one-way utensils, paper napkins, paper cups,
239239 disposable hot containers, and other one -way carry out materials to
240240 a vendor of meals or beverages;
241241 12. Sales of food or food products for home consumption which
242242 are purchased in whole or in part with coupons issued pursuant t o
243243 the federal food stamp program as authorized by Sections 2011
244244 through 2029 of Title 7 of the United States Code, as to that
245245 portion purchased with such coupons. The exemption provided for
246246 such sales shall be inapplicable to such sales upon the effective
247247 date of any federal law that removes the requirement of the
248248 exemption as a condition for participation by the state in the
249249 federal food stamp program;
250250 13. Sales of food or food products, or any equipment or
251251 supplies used in the preparation of the food or food products to or
252252 by an organization which:
253253 a. is exempt from taxation purs uant to the provisions of
254254 Section 501(c)(3) of the Internal Revenue Code, 26
255255 U.S.C., Section 501(c)(3), and which provides and
256256 delivers prepared meals for home consumption to
257257 elderly or homebound persons as part of a program
258258 commonly known as "Meals on Wheels" or "Mobile Meals",
259259 or
260260 b. is exempt from taxation pursuant to the provisions of
261261 Section 501(c)(3) of the Internal Revenue Code, 26
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288288 U.S.C., Section 501(c)(3), and which receiv es federal
289289 funding pursuant to the Older Americans Act of 1965,
290290 as amended, for the purpose of providing nutrition
291291 programs for the care and benefit of elderly persons;
292292 14. a. Sales of tangible personal property or services to or
293293 by organizations which are exempt from taxation
294294 pursuant to the provisions of Section 501(c)(3) of the
295295 Internal Revenue Code, 26 U.S.C., Section 501(c)(3),
296296 and:
297297 (1) are primarily involved in the collection and
298298 distribution of food and other household products
299299 to other organizations that facilitate the
300300 distribution of such products to the needy and
301301 such distributee organizations are exempt from
302302 taxation pursuant to the provisions of Section
303303 501(c)(3) of the Internal Revenue Code, 26
304304 U.S.C., Section 501(c)(3), or
305305 (2) facilitate the distribution of such products to
306306 the needy.
307307 b. Sales made in the course of business for profit or
308308 savings, competing with other persons engaged in the
309309 same or similar business shall not be exempt under
310310 this paragraph;
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337337 15. Sales of tangible personal property or services to
338338 children's homes which are located on church -owned property and are
339339 operated by organizations exempt from taxation pursuant to the
340340 provisions of the Internal Revenue Code, 26 U.S.C., Section
341341 501(c)(3);
342342 16. Sales of computers, data processi ng equipment, related
343343 peripherals, and telephone, telegraph or telecommunications service
344344 and equipment for use in a qualified aircraft maintenance or
345345 manufacturing facility. For purposes of this paragraph, "qualified
346346 aircraft maintenance or manufacturing facility" means a new or
347347 expanding facility primarily engaged in aircraft rep air, building or
348348 rebuilding whether or not on a factory basis, whose total cost of
349349 construction exceeds the sum of Five Million Dollars ($5,000,000.00)
350350 and which employs at least two hundred fifty (250) new full -time-
351351 equivalent employees, as certified by the Oklahoma Employment
352352 Security Commission, upon completion of the facility. In order to
353353 qualify for the exemption provided for by this paragraph, the cost
354354 of the items purchase d by the qualified aircraft maintenance or
355355 manufacturing facility shall equal or exceed the sum of Two Million
356356 Dollars ($2,000,000.00);
357357 17. Sales of tangible personal property consumed or
358358 incorporated in the construction or expansion of a qualified
359359 aircraft maintenance or manufacturing facility as defined in
360360 paragraph 16 of this section. For purposes of this paragraph, sales
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387387 made to a contractor or subcontractor that has previously entered
388388 into a contractual relationship with a qualified aircraft
389389 maintenance or manufacturing facility for construction or expansion
390390 of such a facility shall be considered sales made to a qualified
391391 aircraft maintenance or manufacturing facility;
392392 18. Sales of the following telecommunications services:
393393 a. Interstate and Internat ional "800 service". "800
394394 service" means a telecommunications service that
395395 allows a caller to dial a toll -free number without
396396 incurring a charge for the call. The service is
397397 typically marketed under the name "800", "855", "866",
398398 "877" and "888" toll-free calling, and any subsequent
399399 numbers designated by the Federal Communications
400400 Commission,
401401 b. Interstate and International "900 service". "900
402402 service" means an inbound toll telecommunications
403403 service purchased by a subscriber that allows the
404404 subscriber's customers to call in to the subscriber 's
405405 prerecorded announcement or live service. 900 service
406406 does not include the charge for: collection services
407407 provided by the seller of the telecommunications
408408 services to the subscriber, or service or product sold
409409 by the subscriber to the subscriber 's customer. The
410410 service is typically market ed under the name "900"
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437437 service, and any subsequent numbers designated by the
438438 Federal Communications Commission,
439439 c. Interstate and International "private communications
440440 service". "Private communications service " means a
441441 telecommunications service that entitles the customer
442442 to exclusive or priority use of a communications
443443 channel or group of channels between or among
444444 termination points, regardless of the manner in which
445445 such channel or channels are connected, and includes
446446 switching capacity, extension lines , stations and any
447447 other associated services that are provided in
448448 connection with the use of such channel or channels,
449449 d. "Value-added nonvoice data service ". "Value-added
450450 nonvoice data service" means a service that otherwise
451451 meets the definition of telecommunications services in
452452 which computer processing applications are used to act
453453 on the form, content, code or protocol of the
454454 information or data primarily for a purpose other t han
455455 transmission, conveyance, or routing,
456456 e. Interstate and International tele communications
457457 service which is:
458458 (1) rendered by a company for private use within its
459459 organization, or
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486486 (2) used, allocated or distributed by a company to
487487 its affiliated group,
488488 f. Regulatory assessments and charges including charges
489489 to fund the Oklahoma Universal Service Fund, the
490490 Oklahoma Lifeline Fund and the Oklahoma High Cost
491491 Fund, and
492492 g. Telecommunications nonrecurring charges including but
493493 not limited to the installation, con nection, change,
494494 or initiation of telecommunications services which are
495495 not associated with a retail consumer sale;
496496 19. Sales of railroad track spikes manufactured and sold for
497497 use in this state in the construction or repair of railroad tracks,
498498 switches, sidings, and turnouts;
499499 20. Sales of aircraft and aircraft parts provided such sales
500500 occur at a qualified aircraft maintenance facility. As used in this
501501 paragraph, "qualified aircraft maintenance facility " means a
502502 facility operated by an air common carrie r including one or more
503503 component overhaul support buildings or structures in an area owned,
504504 leased, or controlled by the air common carrier, at which there were
505505 employed at least two thousand (2,000) full -time-equivalent
506506 employees in the preceding year as certified by the Oklahoma
507507 Employment Security Commission and which is primarily related to the
508508 fabrication, repair, alteration, modification, refurbishing,
509509 maintenance, building, or rebuilding of commercial aircraft or
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536536 aircraft parts used in air common ca rriage. For purposes of this
537537 paragraph, "air common carrier" shall also include members of an
538538 affiliated group as defined by Section 1504 of the Internal Revenue
539539 Code, 26 U.S.C., Section 1504. Beginning July 1, 2012, sales of
540540 machinery, tools, supplies, equipment, and related tangible personal
541541 property and services used or consumed in the repair, remodeling, or
542542 maintenance of aircraft, aircraft engines or aircraft component
543543 parts which occur at a qualified aircraft maintenance facility;
544544 21. Sales of machinery and equipment purchased and used by
545545 persons and establishments primarily engaged in computer services
546546 and data processing:
547547 a. as defined under Industry Group Numbers 7372 and 7373
548548 of the Standard Industrial Classification (SIC)
549549 Manual, latest version , which derive at least fifty
550550 percent (50%) of their annual gross revenues from the
551551 sale of a product or service to an out -of-state buyer
552552 or consumer, and
553553 b. as defined under Industry Group Number 7374 of the SIC
554554 Manual, latest version, which derive at lea st eighty
555555 percent (80%) of their annual gross revenues from the
556556 sale of a product or service to an out -of-state buyer
557557 or consumer.
558558 Eligibility for the exemption set out in this paragraph shall be
559559 established, subject to review by the Tax Commission, by ann ually
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586586 filing an affidavit with the Tax Commission stating that the
587587 facility so qualifies and such information as required by the Tax
588588 Commission. For purposes of determining whether annual gross
589589 revenues are derived from sales to out -of-state buyers or consumers,
590590 all sales to the federal government shall be considered to be to an
591591 out-of-state buyer or consumer;
592592 22. Sales of prosthetic devices to an individual for use by
593593 such individual. For purposes of this paragraph, "prosthetic
594594 device" shall have the same meaning as provided in Section 1357.6 of
595595 this title, but shall not include corrective eye glasses, contact
596596 lenses, or hearing aids;
597597 23. Sales of tangible personal property or services to a motion
598598 picture or television production company to be used or c onsumed in
599599 connection with an eligible production. For purposes of this
600600 paragraph, "eligible production" means a documentary, special, music
601601 video or a television commercial or television program that will
602602 serve as a pilot for or be a segment of an ongoin g dramatic or
603603 situation comedy series filmed or taped for network or national or
604604 regional syndication or a feature -length motion picture intended for
605605 theatrical release or for network or national or regional
606606 syndication or broadcast. The provisions of thi s paragraph shall
607607 apply to sales occurring on or after July 1, 1996. In order to
608608 qualify for the exemption, the motion picture or television
609609 production company shall file any documentation and information
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636636 required to be submitted pursuant to rules promulg ated by the Tax
637637 Commission;
638638 24. Sales of diesel fuel sold for consumption by commercial
639639 vessels, barges and other commercial watercraft;
640640 25. Sales of tangible personal property or services to tax -
641641 exempt independent nonprofit biomedical research foundatio ns that
642642 provide educational programs for Oklahoma science students and
643643 teachers and to tax-exempt independent nonprofit community blood
644644 banks headquartered in this state;
645645 26. Effective May 6, 1992, sales of wireless telecommunications
646646 equipment to a vendo r who subsequently transfers the equipment at no
647647 charge or for a discounted charge to a consumer as part of a
648648 promotional package or as an inducement to commence or continue a
649649 contract for wireless telecommunications services;
650650 27. Effective January 1, 199 1, leases of rail transportation
651651 cars to haul coal to coal -fired plants located in this state which
652652 generate electric power;
653653 28. Beginning July 1, 2005, sales of aircraft engine repairs,
654654 modification, and replacement parts, sales of aircraft frame repairs
655655 and modification, aircraft interior modification, and paint, and
656656 sales of services employed in the repair, modification, and
657657 replacement of parts of aircraft engines, aircraft frame and
658658 interior repair and modification, and paint;
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685685 29. Sales of materials and supplies to the owner or operator of
686686 a ship, motor vessel, or barge that i s used in interstate or
687687 international commerce if the materials and supplies:
688688 a. are loaded on the ship, motor vessel, or barge and
689689 used in the maintenance and operation of the s hip,
690690 motor vessel, or barge, or
691691 b. enter into and become component parts of the ship,
692692 motor vessel, or barge;
693693 30. Sales of tangible personal property made at estate sales at
694694 which such property is offered for sale on the premises of the
695695 former residence of the decedent by a person who is not required to
696696 be licensed pursuant to the Transient Merchant Licensing Act, or who
697697 is not otherwise required to obtain a sales tax permit for the sale
698698 of such property pursuant to the provisions of Section 1364 of this
699699 title; provided:
700700 a. such sale or event may not be held for a period
701701 exceeding three (3) consecutive days,
702702 b. the sale must be conducted within six (6) months of
703703 the date of death of the decedent, and
704704 c. the exemption allowed by this paragraph shall not be
705705 allowed for property that was not part of the
706706 decedent's estate;
707707 31. Beginning January 1, 2004, sales of electricity and
708708 associated delivery and transmission services, when sold exclusively
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735735 for use by an oil and gas operator for reservoir dewatering projec ts
736736 and associated operations commencing on or after July 1, 2003, in
737737 which the initial water -to-oil ratio is greater than or equal to
738738 five-to-one water-to-oil, and such oil and gas development projects
739739 have been classified by the Corporation Commission as a reservoir
740740 dewatering unit;
741741 32. Sales of prewritten computer software that i s delivered
742742 electronically. For purposes of this paragraph, "delivered
743743 electronically" means delivered to the purchaser by means other than
744744 tangible storage media;
745745 33. Sales of modular dwelling units when built at a production
746746 facility and moved in whole or in parts, to be assembled on -site,
747747 and permanently affixed to the real property and used for
748748 residential or commercial purposes. The exemption provided by this
749749 paragraph shall equal forty-five percent (45%) of the total sales
750750 price of the modular dwel ling unit. For purposes of this paragraph,
751751 "modular dwelling unit " means a structure that is not subject to the
752752 motor vehicle excise tax imposed pursuant to Section 2103 of this
753753 title;
754754 34. Sales of tangible personal property or services to:
755755 a. persons who are residents of Oklahoma and have been
756756 honorably discharged from active service in any branch
757757 of the Armed Forces of the United States or Oklahoma
758758 National Guard and who have been certified by the
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785785 United States Department of Veterans Affairs or its
786786 successor to be in receipt of disability compensation
787787 at the one-hundred-percent rate and the disability
788788 shall be permanent and have been sustained through
789789 military action or acciden t or resulting from disease
790790 contracted while in such active service and registered
791791 with the veterans registry created by the Oklahoma
792792 Department of Veterans Affairs, or
793793 b. the surviving spouse of the person in subparagraph a
794794 of this paragraph if the person is deceased and the
795795 spouse has not remarried and the surviving spouse of a
796796 person who is determined by the United States
797797 Department of Defense or any branch of the United
798798 States military to have died while in the line of duty
799799 if the spouse has not remarri ed. Sales for the
800800 benefit of an eligible person to a spouse of the
801801 eligible person or to a member of the household in
802802 which the eligible person resides and who is
803803 authorized to make purchases on the person 's behalf,
804804 when such eligible person is not presen t at the sale,
805805 shall also be exempt for purposes of this paragraph.
806806 The Oklahoma Tax Commission shall issue a separate
807807 exemption card to a spouse of an eligible person or to
808808 a member of the household in which the eligible person
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835835 resides who is authorized to make purchases on the
836836 person's behalf, if requested by the eligible person.
837837 Sales qualifying for the exemption authorized by this
838838 paragraph shall not exceed Twenty -five Thousand
839839 Dollars ($25,000.00) per year per individual while the
840840 disabled veteran is living. Sales qualifying for the
841841 exemption authorized by this paragraph shal l not
842842 exceed One Thousand Dollars ($1,000.00) per year for
843843 an unremarried surviving spouse. Upon request of the
844844 Tax Commission, a person asserting or claiming the
845845 exemption authorized by this paragraph shall provide a
846846 statement, executed under oath, that the total sales
847847 amounts for which the exemption is applicable have not
848848 exceeded Twenty-five Thousand Dollars ($25,000.00) per
849849 year per living disabled veteran or One Thousand
850850 Dollars ($1,000.00) per year for an unremarried
851851 surviving spouse. If the amount of such exempt sales
852852 exceeds such amount, the sales tax in excess of the
853853 authorized amount shall be treated as a direct sales
854854 tax liability and may be recovered by the Tax
855855 Commission in the same manner provided by law for
856856 other taxes including penalty and interest. The Tax
857857 Commission shall promulgate any rules necessary to
858858 implement the provisions of this paragraph, which
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885885 shall include rules providing for the disclosure of
886886 information about persons eligible for the exemption
887887 authorized in this paragraph to the Oklahoma
888888 Department of Veterans Affairs, as authorized in
889889 Section 205 of this title. For purposes of the
890890 exemption authorized by this subparagraph, if the
891891 disability determination that would have been made
892892 while the disabled veteran was still living is not
893893 made final until after the death of the disabled
894894 veteran, the exemption authorized by this subparagraph
895895 may still be claimed by the surviving spouse;
896896 35. Sales of electri city to the operator, specifically
897897 designated by the Corporation Commission, o f a spacing unit or lease
898898 from which oil is produced or attempted to be produced using
899899 enhanced recovery methods including, but not limited to, increased
900900 pressure in a producing formation through the use of water or
901901 saltwater if the electrical usage is associated with and necessary
902902 for the operation of equipment required to inject or circulate
903903 fluids in a producing formation for the purpose of forcing oil or
904904 petroleum into a wellb ore for eventual recovery and production from
905905 the wellhead. In order to be el igible for the sales tax exemption
906906 authorized by this paragraph, the total content of oil recovered
907907 after the use of enhanced recovery methods shall not exceed one
908908 percent (1%) by volume. The exemption authorized by this paragraph
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935935 shall be applicable only to the state sales tax rate and shall not
936936 be applicable to any county or municipal sales tax rate;
937937 36. Sales of intrastate charter and tour bus transportation.
938938 As used in this paragraph, "intrastate charter and tour bus
939939 transportation" means the transportation of persons from one
940940 location in this state to another location in this state in a motor
941941 vehicle which has been constructed in such a manner that it may
942942 lawfully carry more than eighteen persons, and which is ordinarily
943943 used or rented to carry persons for compensation. Provided, this
944944 exemption shall not apply to regularly scheduled bus transportation
945945 for the general public;
946946 37. Sales of vitamins, minerals, and dietary sup plements by a
947947 licensed chiropractor to a person who is the patient of such
948948 chiropractor at the physical location where the chiropractor
949949 provides chiropractic care or services to such patient. The
950950 provisions of this paragraph shall not be applicable to any drug,
951951 medicine, or substance for which a prescription by a licensed
952952 physician is required;
953953 38. Sales of goods, wares, merchandise, tangible personal
954954 property, machinery, and equipment to a web search portal located in
955955 this state which derives at least ei ghty percent (80%) of its annual
956956 gross revenue from the sale of a product or s ervice to an out-of-
957957 state buyer or consumer. For purposes of this paragraph, "web
958958 search portal" means an establishment classified under NAICS code
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985985 519130 which operates website s that use a search engine to generate
986986 and maintain extensive databases of Internet addresses and content
987987 in an easily searchable format;
988988 39. Sales of tangible personal property consumed or
989989 incorporated in the construction or expansion of a facility for a
990990 corporation organized under Section 437 et seq. of Title 18 of the
991991 Oklahoma Statutes as a rural electric cooperative. For purposes of
992992 this paragraph, sales made to a contractor or subcontractor that has
993993 previously entered into a contractual relationship with a rural
994994 electric cooperative for construction or expansion of a facility
995995 shall be considered sales made to a rural electric cooperative;
996996 40. Sales of tangible personal property or services to a
997997 business primarily engaged in the repair of consumer ele ctronic
998998 goods including, but not limited to, cell phones, compact disc
999999 players, personal computers, MP3 players, digital devices for the
10001000 storage and retrieval of information through hard -wired or wireless
10011001 computer or Internet connections, if the devices ar e sold to the
10021002 business by the original manufacturer of such devices and the
10031003 devices are repaired, refitted or refurbished for sale by the entity
10041004 qualifying for the exemption authorized by this paragraph directly
10051005 to retail consumers or if the devices are so ld to another business
10061006 entity for sale to retail consumers;
10071007 41. On or after July 1, 2019, and prior to July 1, 2024, sales
10081008 or leases of rolling stock when sold or leased by the manufacturer,
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10351035 regardless of whether the purchaser is a public services corpora tion
10361036 engaged in business as a common carrier of property or passengers by
10371037 railway, for use or consumption by a common carrier directly in the
10381038 rendition of public service. For purposes of this paragraph,
10391039 "rolling stock" means locomotives, autocars, and rai lroad cars and
10401040 "sales or leases" includes railroad car maintenance and retrofi tting
10411041 of railroad cars for their further use only on the railways;
10421042 42. Sales of gold, silver, platinum, palladium or other bullion
10431043 items such as coins and bars and legal tender of any nation, which
10441044 legal tender is sold according to its value as precious metal or as
10451045 an investment. As used in the paragraph, "bullion" means any
10461046 precious metal including, but not limited to, gold, silver,
10471047 platinum, and palladium, that is in such a st ate or condition that
10481048 its value depends upon its precious metal content and no t its form.
10491049 The exemption authorized by this paragraph shall not apply to
10501050 fabricated metals that have been processed or manufactured for
10511051 artistic use or as jewelry; and
10521052 43. Recovery fees on the rental charge from any item of heavy
10531053 equipment property rental as provided for in Section 2 of this act .;
10541054 44. Sales of gun safes. For the purposes of this paragraph,
10551055 gun safe means a secure storage container designed specifically to
10561056 store firearms and ammunition ;
10571057 45. Sales of firearm ammunition. For the purposes of this
10581058 paragraph, firearm ammunition means the components used to load and
10591059
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10851085 fire a gun. Firearm ammunition includes bullets, cartridge cases,
10861086 propellent, and primer ; and
10871087 46. Sales of firearms and their optics and direct attachments.
10881088 For the purposes of this paragraph, a firearm is a weapon that uses
10891089 gunpowder or other explosive propellant to launch a projectile,
10901090 typically a bullet, at high velocity. Firearms shall include
10911091 handguns, rifles, shotguns, automatic, and semi -automatic weapons.
10921092 For the purposes of this paragraph, optics and direct attachments
10931093 shall include scopes, red dot sights, laser sights, foregrips,
10941094 bipods, muzzle devices, lights, and sling mounts.
10951095 SECTION 2. This act shall become effective November 1, 2025.
10961096
10971097 60-1-11130 AO 12/31/24