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Oklahoma House Bill HB2198

Oklahoma 2025 Regular Session

Oklahoma House Bill HB2198 Compare Versions

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2828 STATE OF OKLAHOMA
2929
3030 1st Session of the 60th Legislature (2025)
3131
3232 HOUSE BILL 2198 By: Wolfley
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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 exemption for sales of hearing aids;
4545 providing an effective date; and declaring an
4646 emergency.
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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 There are hereby specifically exempte d from the tax levied by
5858 the Oklahoma Sales Tax Code:
5959 1. Transportation of school pupils to and from elementary
6060 schools or high schools in motor or other vehicles;
6161 2. Transportation of persons where the fare of each person does
6262 not exceed One Dollar ($1. 00), or local transportation of persons
6363 within the corporate limits of a munic ipality except by taxicabs;
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9090 3. Sales for resale to persons engaged in the business of
9191 reselling the articles purchased, whether within or without the
9292 state, provided that such s ales to residents of this state are made
9393 to persons to whom sales tax permits have been issued as provided in
9494 the Oklahoma Sales Tax Code. This exemption shall not apply to the
9595 sales of articles made to persons holding permits when such persons
9696 purchase items for their use and which they are not regularly
9797 engaged in the business of reselling; neither shall this exemption
9898 apply to sales of tangible personal property to peddlers, solicitors
9999 and other salespersons who do not have an established place of
100100 business and a sales tax permit. The exemption provided by this
101101 paragraph shall apply to sales of motor fuel or diesel fuel to a
102102 Group Five vendor, but the use of such motor fuel or diesel fuel by
103103 the Group Five vendor shall not be exempt from the tax levied b y the
104104 Oklahoma Sales Tax Code. The purchase of motor fuel or diesel fuel
105105 is exempt from sales tax when the motor fuel is for shipment outside
106106 this state and consumed by a common carrier by rail in the conduct
107107 of its business. The sales tax shall apply to the purchase of motor
108108 fuel or diesel fuel in Oklahoma by a common carrier by rail when
109109 such motor fuel is purchased for fueling, within this state, of any
110110 locomotive or other motorized flanged wheel equipment;
111111 4. Sales of advertising space in newspapers and periodicals;
112112 5. Sales of programs relating to sporting and entertainment
113113 events, and sales of advertising on billboards (including signage,
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140140 posters, panels, marquees or on other similar surfaces, whether
141141 indoors or outdoors) or in programs relating to sporting and
142142 entertainment events, and sales of any advertising, to be displayed
143143 at or in connection with a sporting event, via the Internet,
144144 electronic display devices or through public address or broadcast
145145 systems. The exemption authorized by this para graph shall be
146146 effective for all sales made on or after January 1, 2001;
147147 6. Sales of any advertising, other than the advertising
148148 described by paragraph 5 of this section, via the Internet,
149149 electronic display devices or through the electronic media includi ng
150150 radio, public address or broadcast systems, television (whether
151151 through closed circuit broadcasting systems or otherwise), and cable
152152 and satellite television, and the servicing of any advertising
153153 devices;
154154 7. Eggs, feed, supplies, machinery, and equipme nt purchased by
155155 persons regularly engaged in the business of raising worms, fi sh,
156156 any insect, or any other form of terrestrial or aquatic animal life
157157 and used for the purpose of raising same for marketing. This
158158 exemption shall only be granted and extended to the purchaser when
159159 the items are to be used and in fact are used in the raising of
160160 animal life as set out above. Each purchaser shall certify, in
161161 writing, on the invoice or sales ticket retained by the vendor that
162162 the purchaser is regularly engaged in the business of raising such
163163 animal life and that the items purchased will be used only in such
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190190 business. The vendor shall certify to the Oklahoma Tax Commission
191191 that the price of the items has been reduced to grant the full
192192 benefit of the exemption. Vi olation hereof by the purchaser or
193193 vendor shall be a misdemeanor;
194194 8. Sale of natural or artificial gas and electricity, and
195195 associated delivery or transmission services, when sold exclusively
196196 for residential use. Provided, this exemption shall not apply to
197197 any sales tax levied by a city or town, or a county or any other
198198 jurisdiction in this state;
199199 9. In addition to the exemptions authorized by Section 1357.6
200200 of this title, sales of drugs sold pursuant to a prescription
201201 written for the treatment of human beings by a person licensed to
202202 prescribe the drugs, and sales of insulin and medical oxygen.
203203 Provided, this exemption shall not apply to over -the-counter drugs;
204204 10. Transfers of title or possession of empty, partially
205205 filled, or filled returnable oil and chemical drums to any person
206206 who is not regularly engaged in the business of selling, reselling
207207 or otherwise transferring empty, partially filled or filled
208208 returnable oil drums;
209209 11. Sales of one-way utensils, paper napkins, paper cups,
210210 disposable hot containers, and other one -way carry out materials to
211211 a vendor of meals or beverages;
212212 12. Sales of food or food products for home consumption which
213213 are purchased in whole or in part with coupons issued pursuant to
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240240 the federal food stamp program as authorized by Sections 2011
241241 through 2029 of Title 7 of the United States Code, as to that
242242 portion purchased with such coupons. The exemption provided for
243243 such sales shall be inapplicable to such sales upon the effective
244244 date of any federal law that removes the requi rement of the
245245 exemption as a condition for participation by the state in the
246246 federal food stamp program;
247247 13. Sales of food or food products, or any equipment or
248248 supplies used in the preparation of the food or food products to or
249249 by an organization which:
250250 a. is exempt from taxation pursuant to the provisions of
251251 Section 501(c)(3) of the Internal Revenue Code, 26
252252 U.S.C., Section 501(c)(3), and which provides and
253253 delivers prepared meals for home consumption to
254254 elderly or homebound persons as part of a program
255255 commonly known as "Meals on Wheels" or "Mobile Meals",
256256 or
257257 b. is exempt from taxation pursuant to the provisions of
258258 Section 501(c)(3) of the Internal Revenue Code, 26
259259 U.S.C., Section 501(c)(3), and which receives federal
260260 funding pursuant to the Older Americ ans Act of 1965,
261261 as amended, for the purpose of providing nutrition
262262 programs for the care and benefit of elderly persons;
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289289 14. a. Sales of tangible personal property or services to or
290290 by organizations which are exempt from taxation
291291 pursuant to the provision s of Section 501(c)(3) of the
292292 Internal Revenue Code, 26 U.S.C., Section 501(c)(3),
293293 and:
294294 (1) are primarily involved in the collection and
295295 distribution of food and other household products
296296 to other organizations that facilitate the
297297 distribution of such produ cts to the needy and
298298 such distributee organizations are exempt from
299299 taxation pursuant to the provisions of Section
300300 501(c)(3) of the Internal Revenue Code, 26
301301 U.S.C., Section 501(c)(3), or
302302 (2) facilitate the distribution of such products to
303303 the needy.
304304 b. Sales made in the course of business for profit or
305305 savings, competing with other persons engaged in the
306306 same or similar business shall not be exempt under
307307 this paragraph;
308308 15. Sales of tangible personal property or services to
309309 children's homes which are loca ted on church-owned property and are
310310 operated by organizations exempt from tax ation pursuant to the
311311 provisions of the Internal Revenue Code, 26 U.S.C., Section
312312 501(c)(3);
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339339 16. Sales of computers, data processing equipment, related
340340 peripherals, and telephon e, telegraph or telecommunications service
341341 and equipment for use in a qualified aircraft maintenance or
342342 manufacturing facility. For purposes of this paragraph, "qualified
343343 aircraft maintenance or manufacturing facility " means a new or
344344 expanding facility pr imarily engaged in aircraft repair, building or
345345 rebuilding whether or not on a factory basis, whose total cost of
346346 construction exceeds the sum of Five Million Dollars ($5,000,000.00)
347347 and which employs at least two hundred fifty (250) new full -time-
348348 equivalent employees, as certified by the Oklahoma Employment
349349 Security Commission, upon completion of the facility. In order to
350350 qualify for the exemption provided for by this paragraph, the cost
351351 of the items purchased by the qualified aircraft maintenance or
352352 manufacturing facility shall equal or exceed the sum of Two Million
353353 Dollars ($2,000,000.00);
354354 17. Sales of tangible personal property consumed or
355355 incorporated in the construction or expansion of a qualified
356356 aircraft maintenance or manufacturing facility as def ined in
357357 paragraph 16 of this section. For purposes of this paragraph, sales
358358 made to a contractor or subcontractor that has previously entered
359359 into a contractual relationship with a qualified aircraft
360360 maintenance or manufacturing facility for construction or expansion
361361 of such a facility shall be considered sales made to a qualified
362362 aircraft maintenance or manufacturing facility;
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389389 18. Sales of the following telecommunications services:
390390 a. Interstate and International "800 service". "800
391391 service" means a telecommunications service that
392392 allows a caller to dial a toll -free number without
393393 incurring a charge for the call. The service is
394394 typically marketed under the name "800", "855", "866",
395395 "877" and "888" toll-free calling, and any subsequent
396396 numbers designated by the Federal Communications
397397 Commission,
398398 b. Interstate and International "900 service". "900
399399 service" means an inbound toll telecommunications
400400 service purchased by a subscriber that allows the
401401 subscriber's customers to call in to the subscriber 's
402402 prerecorded announcement or live service. 900 service
403403 does not include the charge for: collection services
404404 provided by the seller of the telecommunications
405405 services to the subscriber, or service or product sold
406406 by the subscriber to the subscriber 's customer. The
407407 service is typically marketed under the name "900"
408408 service, and any subseq uent numbers designated by the
409409 Federal Communications Commission,
410410 c. Interstate and International "private communications
411411 service". "Private communications service " means a
412412 telecommunications service that entitles the customer
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439439 to exclusive or priority use of a communications
440440 channel or group of channels between or among
441441 termination points, regardless of the manner in which
442442 such channel or channels are connected, and includes
443443 switching capacity, extension lines, stations and any
444444 other associated services th at are provided in
445445 connection with the use of such channel or channels,
446446 d. "Value-added nonvoice data service ". "Value-added
447447 nonvoice data service " means a service that otherwis e
448448 meets the definition of telecommunications services in
449449 which computer processing applications are used to act
450450 on the form, content, code or protocol of the
451451 information or data primarily for a purpose other than
452452 transmission, conveyance, or routing,
453453 e. Interstate and International telecommunications
454454 service which is:
455455 (1) rendered by a company for private use within its
456456 organization, or
457457 (2) used, allocated or distributed by a company to
458458 its affiliated group,
459459 f. Regulatory assessments and charges including c harges
460460 to fund the Oklahoma Universal Service Fund, the
461461 Oklahoma Lifeline Fund and the Oklahoma High Cost
462462 Fund, and
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489489 g. Telecommunications nonrecurring charges including but
490490 not limited to the installation, connection, change,
491491 or initiation of telecommunica tions services which are
492492 not associated with a retail consumer sale;
493493 19. Sales of railroad track spikes manufactured and sold for
494494 use in this state in the construction or repair of railroad tracks,
495495 switches, sidings, and turnouts;
496496 20. Sales of aircraft a nd aircraft parts provided such sales
497497 occur at a qualified aircraft maintenance facility. As used in this
498498 paragraph, "qualified aircraft maintenance facility " means a
499499 facility operated by an air common carrier including one or more
500500 component overhaul supp ort buildings or structures in an area owned,
501501 leased, or controlled by the air common carrier, at which there were
502502 employed at least two thousand (2,000) full -time-equivalent
503503 employees in the preceding year as certified by the Oklahoma
504504 Employment Security Commission and which is primarily related to the
505505 fabrication, repair, alteration, modification, refurbishing,
506506 maintenance, building, or rebuilding of commercial aircraft or
507507 aircraft parts used in air common carriage. For purposes of this
508508 paragraph, "air common carrier" shall also include members of an
509509 affiliated group as defined by Section 1504 of the Internal Revenue
510510 Code, 26 U.S.C., Section 1504. Beginning July 1, 2012, sales of
511511 machinery, tools, supplies, equipment, and related tangible personal
512512 property and services used or consumed in the repair, remodeling, or
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539539 maintenance of aircraft, aircraft engines or aircraft component
540540 parts which occur at a qualified aircraft maintenance facility;
541541 21. Sales of machinery and equipment purchased and used by
542542 persons and establishments primarily engaged in computer services
543543 and data processing:
544544 a. as defined under Industry Group Numbers 7372 and 7373
545545 of the Standard Industrial Classification (SIC)
546546 Manual, latest version, which derive at least fifty
547547 percent (50%) of their annual gross revenues from the
548548 sale of a product or service to an out -of-state buyer
549549 or consumer, and
550550 b. as defined under Industry Group Number 7374 of the SIC
551551 Manual, latest version, which derive at least eighty
552552 percent (80%) of their annual gross r evenues from the
553553 sale of a product or service to an out -of-state buyer
554554 or consumer.
555555 Eligibility for the exemption set out in this paragraph shall be
556556 established, subject to review by the Tax Commission, by annually
557557 filing an affidavit with the Tax Commissi on stating that the
558558 facility so qualifies and such information as required by the Tax
559559 Commission. For purposes of determining whether annual gross
560560 revenues are derived from sales to out -of-state buyers or consumers,
561561 all sales to the federal government sha ll be considered to be to an
562562 out-of-state buyer or consumer;
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589589 22. Sales of prosthetic devices to an individual for use by
590590 such individual. For purposes of this paragraph, "prosthetic
591591 device" shall have the same meaning as provided in Section 1357.6 of
592592 this title, but shall not include corrective eye glasses , or contact
593593 lenses, or hearing aids;
594594 23. Sales of tangible personal property or services to a motion
595595 picture or television production company to be used or consumed in
596596 connection with an eligible produ ction. For purposes of this
597597 paragraph, "eligible production" means a documentary, special, music
598598 video or a television commercial or television program that will
599599 serve as a pilot for or be a segment of an ongoing dramatic or
600600 situation comedy series filmed or taped for network or national or
601601 regional syndication or a feature -length motion picture intended for
602602 theatrical release or for network or national or regional
603603 syndication or broadcast. The provisions of this paragraph shall
604604 apply to sales occurring o n or after July 1, 1996. In order to
605605 qualify for the exemption, the motion pi cture or television
606606 production company shall file any documentation and information
607607 required to be submitted pursuant to rules promulgated by the Tax
608608 Commission;
609609 24. Sales of diesel fuel sold for consumption by commercial
610610 vessels, barges and other commercial watercraft;
611611 25. Sales of tangible personal property or services to tax -
612612 exempt independent nonprofit biomedical research foundations that
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639639 provide educational programs for Okl ahoma science students and
640640 teachers and to tax-exempt independent nonprofit co mmunity blood
641641 banks headquartered in this state;
642642 26. Effective May 6, 1992, sales of wireless telecommunications
643643 equipment to a vendor who subsequently transfers the equipment a t no
644644 charge or for a discounted charge to a consumer as part of a
645645 promotional package or as an inducement to commence or continue a
646646 contract for wireless telecommunications services;
647647 27. Effective January 1, 1991, leases of rail transportation
648648 cars to haul coal to coal-fired plants located in this state which
649649 generate electric powe r;
650650 28. Beginning July 1, 2005, sales of aircraft engine repairs,
651651 modification, and replacement parts, sales of aircraft frame repairs
652652 and modification, aircraft interior modific ation, and paint, and
653653 sales of services employed in the repair, modification, and
654654 replacement of parts of aircraft engines, aircraft frame and
655655 interior repair and modification, and paint;
656656 29. Sales of materials and supplies to the owner or operator of
657657 a ship, motor vessel, or barge that is used in interstate or
658658 international commer ce if the materials and supplies:
659659 a. are loaded on the ship, motor vessel, or barge and
660660 used in the maintenance and operation of the ship,
661661 motor vessel, or barge, or
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688688 b. enter into and become component parts of the ship,
689689 motor vessel, or barge;
690690 30. Sales of tangible personal property made at estate sales at
691691 which such property is offered for sale on the premises of the
692692 former residence of the decedent by a person who is not requir ed to
693693 be licensed pursuant to the Transient Merchant Licensing Act, or who
694694 is not otherwise required to obtain a sales tax permit for the sale
695695 of such property pursuant to the provisions of Section 1364 of this
696696 title; provided:
697697 a. such sale or event may no t be held for a period
698698 exceeding three (3) consecutive days,
699699 b. the sale must be conducted within six (6) months of
700700 the date of death of the decedent, and
701701 c. the exemption allowed by this paragraph shall not be
702702 allowed for property that was not part of the
703703 decedent's estate;
704704 31. Beginning January 1, 2004, sales of electricity and
705705 associated delivery and transmission services, when sold exclusively
706706 for use by an oil and gas operator for reservoir dewatering projects
707707 and associated operations commencing on o r after July 1, 2003, in
708708 which the initial water -to-oil ratio is greater than or equal to
709709 five-to-one water-to-oil, and such oil and gas development projects
710710 have been classified by the Corporation Commission as a reservoir
711711 dewatering unit;
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738738 32. Sales of prewritten computer software that is delivered
739739 electronically. For purposes of this paragraph, "delivered
740740 electronically" means delivered to the purchaser by means other than
741741 tangible storage media;
742742 33. Sales of modular dwelling units when built at a prod uction
743743 facility and moved in whole or in parts, to be assembled on -site,
744744 and permanently affixed to the real property and used for
745745 residential or commercial purposes. The exemption provided by this
746746 paragraph shall equal forty -five percent (45%) of the tot al sales
747747 price of the modular dwelling unit. For purposes of this paragraph,
748748 "modular dwelling unit " means a structure that is not subject to the
749749 motor vehicle excise tax imposed pursuant to Section 2103 of this
750750 title;
751751 34. Sales of tangible personal prop erty or services to:
752752 a. persons who are residents of Oklahoma and have been
753753 honorably discharged from active service in any branch
754754 of the Armed Forces of the United States or Oklahoma
755755 National Guard and who have been certified by the
756756 United States Departme nt of Veterans Affairs or its
757757 successor to be in receipt of disability compens ation
758758 at the one-hundred-percent rate and the disability
759759 shall be permanent and have been sustained through
760760 military action or accident or resulting from disease
761761 contracted while in such active service and registered
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788788 with the veterans registry created by the Oklahoma
789789 Department of Veterans Affairs, or
790790 b. the surviving spouse of the person in subparagraph a
791791 of this paragraph if the person is deceased and the
792792 spouse has not remarrie d and the surviving spouse of a
793793 person who is determined by the United States
794794 Department of Defense or any branch of the United
795795 States military to have died while in the line of duty
796796 if the spouse has not remarried. Sales for the
797797 benefit of an eligible pe rson to a spouse of the
798798 eligible person or to a member of the household in
799799 which the eligible person resides and who is
800800 authorized to make purchases on the person 's behalf,
801801 when such eligible person is not present at the sale,
802802 shall also be exempt for purp oses of this paragraph.
803803 The Oklahoma Tax Commission shall issue a separate
804804 exemption card to a spouse of an eligible person or to
805805 a member of the household in which the eligible person
806806 resides who is authorized to make purchases on the
807807 person's behalf, if requested by the eligible person.
808808 Sales qualifying for the exemption authorized by this
809809 paragraph shall not exceed Twenty -five Thousand
810810 Dollars ($25,000.00) per year per individual while the
811811 disabled veteran is living. Sales qualifying for the
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838838 exemption authorized by this paragraph shall not
839839 exceed One Thousand Dollars ($1,000.00 ) per year for
840840 an unremarried surviving spouse. Upon request of the
841841 Tax Commission, a person asserting or claiming the
842842 exemption authorized by this paragraph shall provide a
843843 statement, executed under oath, that the total sales
844844 amounts for which the exemption is applicable have not
845845 exceeded Twenty-five Thousand Dollars ($25,000.00) per
846846 year per living disabled veteran or One Thousand
847847 Dollars ($1,000.00) per year for an unremarried
848848 surviving spouse. If the amount of such exempt sales
849849 exceeds such amount, th e sales tax in excess of the
850850 authorized amount shall be treated as a direct sales
851851 tax liability and may be recovered by the Tax
852852 Commission in the same manner provided by law for
853853 other taxes including penalty and interest. The Tax
854854 Commission shall promulgate any rules necessary to
855855 implement the provisions of this paragraph, which
856856 shall include rules providing for the disclosure of
857857 information about persons eligible for the exempti on
858858 authorized in this paragraph to the Oklahoma
859859 Department of Veterans Affairs , as authorized in
860860 Section 205 of this title. For purposes of the
861861 exemption authorized by this subparagraph, if the
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888888 disability determination that would have been made
889889 while the disabled veteran was still living is not
890890 made final until after the death of the disabled
891891 veteran, the exemption authorized by this subparagraph
892892 may still be claimed by the surviving spouse;
893893 35. Sales of electricity to the operator, specifically
894894 designated by the Corporation Commission, of a spacing unit or lease
895895 from which oil is produced or attempted to be produced using
896896 enhanced recovery methods including, but not limited to, increased
897897 pressure in a producing formation through the use of water or
898898 saltwater if the electrical usage is associated with and necessary
899899 for the operation of equipment required to inject or circulate
900900 fluids in a producing formation for the purpose of forcing oil or
901901 petroleum into a wellbore for eventual recovery and production fro m
902902 the wellhead. In order to be eligible for the sales tax exemption
903903 authorized by this paragraph, the total content of oil recovered
904904 after the use of enhanced recovery methods shall not exceed one
905905 percent (1%) by volume. The exemption authorized by this paragraph
906906 shall be applicable only to the state sales tax rate and shall not
907907 be applicable to any county or municipal sales tax rate;
908908 36. Sales of intrastate charter and tour bus transportation.
909909 As used in this paragraph, "intrastate charter and tour bus
910910 transportation" means the transportation of persons from one
911911 location in this state to another location in this state in a motor
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938938 vehicle which has been constructed in such a manner that it may
939939 lawfully carry more than eighteen persons, and which is ordina rily
940940 used or rented to carry persons for compensation. Provided, this
941941 exemption shall not apply to regularly scheduled bus transportation
942942 for the general public;
943943 37. Sales of vitamins, minerals, and dietary supplements by a
944944 licensed chiropractor to a per son who is the patient of such
945945 chiropractor at the physical location where the chiropractor
946946 provides chiropractic care or services to such patient. The
947947 provisions of this paragraph shall not be applicable to any drug,
948948 medicine, or substance for which a pr escription by a licensed
949949 physician is required;
950950 38. Sales of goods, wares, merchandise, tangible personal
951951 property, machinery, and equipment to a web search portal located in
952952 this state which derives at least eighty percent (80%) of its annual
953953 gross revenue from the sale of a product or service to an out -of-
954954 state buyer or consumer. For purposes of this paragraph, "web
955955 search portal" means an establishment classified under NAICS code
956956 519130 which operates websites that use a search engine to generate
957957 and maintain extensive databases of Internet addresses and content
958958 in an easily searchable format;
959959 39. Sales of tangible personal property consumed or
960960 incorporated in the construction or expansion of a facility for a
961961 corporation organized under Section 437 et seq. of Title 18 of the
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988988 Oklahoma Statutes as a rural electric cooperative. Fo r purposes of
989989 this paragraph, sales made to a contractor or subcontractor that has
990990 previously entered into a contractual relationship with a rural
991991 electric cooperative for constr uction or expansion of a facility
992992 shall be considered sales made to a rural electric cooperative;
993993 40. Sales of tangible personal property or services to a
994994 business primarily engaged in the repair of consumer electronic
995995 goods including, but not limited to, cell phones, compact disc
996996 players, personal computers, MP3 players, digital d evices for the
997997 storage and retrieval of information through hard -wired or wireless
998998 computer or Internet connections, if the devices are sold to the
999999 business by the original manuf acturer of such devices and the
10001000 devices are repaired, refitted or refurbished for sale by the entity
10011001 qualifying for the exemption authorized by this paragraph directly
10021002 to retail consumers or if the devices are sold to another business
10031003 entity for sale to re tail consumers;
10041004 41. On or after July 1, 2019, and prior to July 1, 2024, sale s
10051005 or leases of rolling stock when sold or leased by the manufacturer,
10061006 regardless of whether the purchaser is a public services corporation
10071007 engaged in business as a common carrier of property or passengers by
10081008 railway, for use or consumption by a common carrier directly in the
10091009 rendition of public service. For purposes of this paragraph,
10101010 "rolling stock" means locomotives, autocars, and railroad cars and
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10371037 "sales or leases" includes railroad car maintenance and retrofitting
10381038 of railroad cars for their further use only on the railways;
10391039 42. Sales of gold, silver, platinum, palladium or other bullion
10401040 items such as coins and bars and legal tender of any nation, which
10411041 legal tender is sold ac cording to its value as precious metal or as
10421042 an investment. As used in the paragraph, "bullion" means any
10431043 precious metal including, but not limited to, gold, silver,
10441044 platinum, and palladium, that is in such a state or condition that
10451045 its value depends upon its precious metal content and not its form.
10461046 The exemption authorized by thi s paragraph shall not apply to
10471047 fabricated metals that have been processed or manufactured for
10481048 artistic use or as jewelry; and
10491049 43. Recovery fees on the rental charge from any ite m of heavy
10501050 equipment property rental as provided for in Section 2 of this act .;
10511051 and
10521052 44. Sales of hearing aids. The exemption authorized by this
10531053 paragraph shall be administered as a rebate with respect to the
10541054 state sales tax amount. The taxpayer may file a claim for refund
10551055 with the Oklahoma Tax Commission for the state sales tax a mount
10561056 applicable to the sale transaction. The taxpayer shall provide such
10571057 documentation to the Tax Commission as required to establish the
10581058 price paid for the hearing aid or hear ing aids and the state sales
10591059 tax amount. The taxpayer may only receive a rebate of the state
10601060 sales tax amount and no rebate of any sales tax levied by a county
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10871087 or municipality shall be eligible for the rebate process. Any claim
10881088 for the state sales tax a mount shall be filed not later than one (1)
10891089 year from the date of purchase .
10901090 SECTION 2. This act shall become effective July 1, 2025.
10911091 SECTION 3. It being immediately necessary for the preservation
10921092 of the public peace, healt h or safety, an emergency is hereby
10931093 declared to exist, by reason whereof this act shall take effect and
10941094 be in full force from and after its passage and approval.
10951095
10961096 60-1-11067 AO 12/18/24