OK
Oklahoma House Bill HB2249

Oklahoma 2025 Regular Session

Oklahoma House Bill HB2249 Compare Versions

Only one version of the bill is available at this time.
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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 2249 By: Waldron
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3838 AS INTRODUCED
3939
4040 An Act relating to firearms; directing the Department
4141 of Public Safety to provide free firearm locks to
4242 Oklahoma residents; directing th e Department to
4343 collaborate with other agencies to create a public
4444 safety campaign; amending 21 O.S. 2021, Section
4545 1290.14, as amended by Section 1, Chapter 156, O.S.L.
4646 2024 (21 O.S. Supp. 2024, Section 1290.14), which
4747 relates to the Oklahoma Self -Defense Act; clarifying
4848 course content requirement; amending 68 O.S. 2021,
4949 Section 1357, as last amended by Section 4, Chapter
5050 363, O.S.L. 2024 (68 O.S. Supp. 2024, Section 1357),
5151 which relates to general sales tax exemptions;
5252 exempting firearm safes and firearm s afety devices;
5353 defining terms; providing for codification; and
5454 providing an effective date .
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6060 BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
6161 SECTION 1. NEW LAW A new section of law to be codified
6262 in the Oklahoma Statutes as Section 1289.31 of Title 21, unless
6363 there is created a duplication in numbering, reads as follows:
6464 A. Subject to the availability of funds appropriated for this
6565 purpose, the Department of Public Safety shall provide free firearm
6666 locks to an Oklahoma resident upon the request of the resident. The
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9393 Department shall prominently display on its website instructions for
9494 requesting free firearm locks.
9595 B. The Department shall collaborate with the Oklahoma State
9696 Bureau of Investigation, and other state ag encies as the Department
9797 deems appropriate, to create a public safety campaign dedicated to
9898 safe firearm storage using funds specifically appropriated for that
9999 purpose.
100100 SECTION 2. AMENDATORY 21 O.S. 2021, Section 1290.14, as
101101 amended by Section 1, Chapter 156, O.S.L. 2024 (21 O.S. Supp. 2024,
102102 Section 1290.14), is amended to read as follows:
103103 Section 1290.14.
104104 SAFETY AND TRAINING COURSE
105105 A. Each applicant for a license to carry a concealed or
106106 unconcealed handgun pursuant to the Oklahom a Self-Defense Act must
107107 successfully complete a firearms safety and training c ourse in this
108108 state conducted by a registered and approved firearms instructor as
109109 provided by the provisions of this section or from an interactive
110110 online firearms safety and tra ining course available electronically
111111 via the Internet approved and certified by the Council on Law
112112 Enforcement Education and Training. The applicant must further
113113 demonstrate competence and qualification with an authorized pistol
114114 to carry as a concealed o r unconcealed handgun pursuant to the
115115 provisions of the Oklahoma Self -Defense Act, except certain persons
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142142 may be exempt from such training requirement as provided by the
143143 provisions of Section 1290.15 of this title.
144144 B. The Council on Law Enforcement Educat ion and Training
145145 (CLEET) shall establish criteria for approving firearms instructors
146146 and interactive online firearms safety and training courses
147147 available electronically via the Internet for purposes of training
148148 and qualifying individuals for a handgun lic ense pursuant to the
149149 provisions of the Oklahoma Self -Defense Act. Prior to su bmitting an
150150 application for CLEET approval as a firearms instructor, applicants
151151 shall attend a firearms instructor school, meeting the following
152152 minimum requirements:
153153 1. Firearms instructor training conducted by one of the
154154 following entities:
155155 a. Council on Law Enforcement Education and Training,
156156 b. National Rifle Association,
157157 c. Oklahoma Rifle Association,
158158 d. federal law enforcement agencies, or
159159 e. other professionally recognized organizations;
160160 2. The course shall be at least sixteen (16) hours in length;
161161 3. Upon completion of the course, the applicant shall be
162162 qualified to provide instruction on pistols; and
163163 4. Receive a course completion certificate.
164164 All firearms instructors shall be required to meet the
165165 eligibility requirements for a handgun license as provided in
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192192 Sections 1290.9, 1290.10, and 1290.11 of this title and the
193193 application shall be processed as provided for applicants in Section
194194 1290.12 of this title, including th e state and national criminal
195195 history records search and fingerprint search. A firearms
196196 instructor shall be required to pay a fee of One Hundred Dollars
197197 ($100.00) to the Council on Law Enforcement Education and Training
198198 (CLEET) each time the person makes application for CLEET approval as
199199 a firearms instructor pursuant to the provisions of the Oklahoma
200200 Self-Defense Act. The fee shall be retained by CLEET and shall be
201201 deposited into the Firearms Instructors Revolving Fund. CLEET shall
202202 promulgate the rules, forms and procedures necessary to implement
203203 the approval of firearms instruct ors as authorized by the provisions
204204 of this subsection. CLEET shall periodically review each approved
205205 instructor during a training and qualification course to assure
206206 compliance with the rules and course contents. Any violation of the
207207 rules may result in the revocation or suspension of CLEET and
208208 Oklahoma State Bureau of Investigation approval. Unless the
209209 approval has been revoked or suspended, a firearms instructor 's
210210 CLEET approval shall be for a term of five (5) years. CLEET shall
211211 be responsible for not ifying all approved firearms instructors of
212212 statutory and policy changes related to the Oklahoma Self -Defense
213213 Act. A firearms instructor shall not be required to submit his or
214214 her fingerprints for a fingerprint search when renewing a firearms
215215 instructor's CLEET approval.
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242242 C. 1. All firearms instructors approved by CLEET to train and
243243 qualify individuals for a handgun license shall be required to apply
244244 for registration with the Ok lahoma State Bureau of Investigation
245245 after receiving CLEET approval. All fire arms instructors teaching
246246 the approved course for a handgun license must display their
247247 registration certificate during each training and qualification
248248 course. Each approved fire arms instructor shall complete a
249249 registration form provided by the Bureau and shall have the option
250250 to pay a registration fee of either One Hundred Dollars ($100.00)
251251 for a five-year registration certificate or Two Hundred Dollars
252252 ($200.00) for a ten-year registration certificate to the Bureau at
253253 the time of each application for regi stration, except as provided in
254254 paragraph 2 of this subsection. Registration certificates issued by
255255 the Bureau shall be valid for a period of five (5) years or ten (10)
256256 years from the date of issuance. The Bureau shall issue a five -year
257257 or ten-year handgun license to an approved firearms instructor at
258258 the time of issuance of a registration certificate and no additional
259259 fee shall be required or charged. The Bureau shall maintain a
260260 current listing of all registered firearms instructors in this
261261 state. Nothing in this paragraph shall be construed to eliminate
262262 the requirement for registration and training with CLEET as provided
263263 in subsection B of this section. Failure to register o r be trained
264264 as required shall result in a revocation or suspension of the
265265 instructor certificate by the Bureau.
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292292 2. Registered instructors listed in subparagraphs a and b of
293293 this paragraph shall not be required to renew the firearms
294294 instructor registratio n certificate with the Oklahoma State Bureau
295295 of Investigation at the expiratio n of the registration term,
296296 provided the instructor is not subject to any suspension or
297297 revocation of the firearms instructor certificate. The firearms
298298 instructor registration w ith the Oklahoma State Bureau of
299299 Investigation shall automatically renew together with the handgun
300300 license authorized in paragraph 1 of this subsection for an
301301 additional five-year term and no additional cost or fee may be
302302 charged for the following individu als:
303303 a. an active duty law enforcement officer of this state
304304 or any of its political subdivisions or of the federal
305305 government who has a valid CLEET approval as a
306306 firearms instructor pursuant to the Oklahoma Self -
307307 Defense Act, and
308308 b. a retired law enforceme nt officer authorized to carry
309309 a firearm pursuant to Section 1289.8 of this title who
310310 has a valid CLEET approval as a firearms instructor
311311 pursuant to the Oklahoma Self -Defense Act.
312312 D. The Oklahoma State Bureau of Investigation shall approve
313313 registration for a firearms instructor applicant who is in full
314314 compliance with CLEET rules regarding firearms instructors and the
315315 provisions of subsection B of this section, if completion of the
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342342 federal fingerprint search is the only reason for delay of
343343 registration of that firearms instructor applicant. Upon receipt of
344344 the federal fingerprint search information, if the Bureau receives
345345 information which precludes the person from having a handgun
346346 license, the Bureau shall revoke both the registration and the
347347 handgun license previously issued to the firearms instructor.
348348 E. The required firearms s afety and training course and the
349349 actual demonstration of competency and qualification required of the
350350 applicant shall be designed and conducted in such a manner that the
351351 course can be reasonably completed by the applicant within an eight -
352352 hour period. CLEET shall establish the course content and
353353 promulgate rules, procedures and forms necessary to implement the
354354 provisions of this subsection. For the training and qualification
355355 course, an applicant may be charged a fee which shall be determined
356356 by the instructor or entity that is conducting the course. The
357357 maximum class size shall be determined by the instructor conducting
358358 the course; provided, however, practice shooting sessions s hall not
359359 have more than ten participating students at one time. CLEET may
360360 establish criteria for assistant instructors and any other
361361 requirements deemed necessary to conduct a safe and effective
362362 training and qualification course. The course content shall include
363363 a safety inspection of the firearm to be used by the applicant in
364364 the training course; instruction on pistol handling, safety and safe
365365 storage methods for firearms ; dynamics of ammunition and firing;
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392392 methods or positions for firing a pistol; infor mation about the
393393 criminal provisions of the Oklahoma law laws relating to firearms;
394394 the requirements of the Oklahoma Self -Defense Act as it relates to
395395 the applicant; self-defense and the use of appropriate force; a
396396 practice shooting session; and a familiar ization course. The
397397 firearms instructor shall refuse to train or qualify any person when
398398 the pistol to be used or carried by the person is either deemed
399399 unsafe or unfit for firing or is a weapon not authorized by the
400400 Oklahoma Self-Defense Act. The course shall provide an opportunity
401401 for the applicant to qualify himself or herself with a pistol;
402402 provided, no pistol shall be capable of firing larger than .45
403403 caliber ammunition. Any applicant who successfully trains and
404404 qualifies himself or herself with a p istol shall be approved by the
405405 firearms instructor on the training certificate . Upon successful
406406 completion of the training and qualification course, a certificate
407407 of training and a certificate of competency and qualification shall
408408 be issued to each applic ant who successfully completes the course.
409409 The certificate of training and certificate of competency and
410410 qualification shall comply with the forms established by CLEET and
411411 shall be submitted with an application for a handgun license
412412 pursuant to the provis ions of paragraph 2 of subsection A of Section
413413 1290.12 of this title. The cer tificate of training and certificate
414414 of competency and qualification issued to an applicant shall be
415415 valid for a period of three (3) years.
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442442 F. There is hereby created a revolvin g fund for the Council on
443443 Law Enforcement Education and Training (CLEET), to be designated the
444444 "Firearms Instructors Revolving Fund ". The fund shall be a
445445 continuing fund, not subject to fiscal year limitations, and shall
446446 consist of all funds received for approval of firearms instructors
447447 for purposes of the Oklahoma Self -Defense Act. All funds received
448448 shall be deposited to the fund. All monies accruing to the credit
449449 of the fund are hereby appropriated and may be budgeted and expended
450450 by the Council on La w Enforcement Education and Training, for
451451 implementation of the training and qualification course contents,
452452 approval of firearms instructors and any other CLEET requirement
453453 pursuant to the provisions of the Oklahoma Self -Defense Act or as
454454 may otherwise be deemed appropriate by CLEET. Expenditures from the
455455 fund shall be made upon wa rrants issued by the State Treasurer
456456 against claims filed as prescribed by law with the Director of the
457457 Office of Management and Enterprise Services for approval and
458458 payment.
459459 G. Firearms instructors shall keep on file for a period of not
460460 less than three (3) years a roster of each training class, the
461461 safety test score of each individual, the caliber and the weapon
462462 each individual used when qualifying and whether or not each
463463 individual successfully completed the training course. Firearms
464464 instructors shall be authorized to destroy all training documents
465465 and records upon expiration of the three -year time period.
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492492 SECTION 3. AMENDATORY 68 O.S. 2021, Section 13 57, as
493493 last amended by Section 4, Chapter 363, O.S.L. 2024 (68 O.S. Supp.
494494 2024, Section 1357), is amended to read as follows:
495495 Section 1357. Exemptions – General.
496496 There are hereby specifically exempted from the tax levied by
497497 the Oklahoma Sales Tax Code:
498498 1. Transportation of school pupils to and from elementary
499499 schools or high schoo ls in motor or other vehicles;
500500 2. Transportation of persons where the fare of each person does
501501 not exceed One Dollar ($1.00), or local transportation of persons
502502 within the corporate limits of a municipality except by taxicabs;
503503 3. Sales for resale to persons engaged in the business of
504504 reselling the articles purchased, whether within or without the
505505 state, provided that such sales to residents of this state are made
506506 to persons to whom sales tax permits have been issued as provided in
507507 the Oklahoma Sales Tax C ode. This exemption shall not apply to the
508508 sales of articles made to persons holding permits when such persons
509509 purchase items for their use and which they are not regularly
510510 engaged in the business of reselling; neither shall this exemption
511511 apply to sales of tangible personal property to peddlers, solicitors
512512 and other salespersons who do not have an established place of
513513 business and a sales tax permit. The exemption provided by t his
514514 paragraph shall apply to sales of motor fuel or diesel fuel to a
515515 Group Five vendor, but the use of such motor fuel or diesel fuel by
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542542 the Group Five vendor shall not be exempt from the tax levied by the
543543 Oklahoma Sales Tax Code. The purchase of motor fu el or diesel fuel
544544 is exempt from sales tax when the motor fuel is for shipment outside
545545 this state and consumed by a common carrier by rail in the conduct
546546 of its business. The sales tax shall apply to the purchase of motor
547547 fuel or diesel fuel in Oklahoma b y a common carrier by rail when
548548 such motor fuel is purchased for fueling, with in this state, of any
549549 locomotive or other motorized flanged wheel equipment;
550550 4. Sales of advertising space in newspapers and periodicals;
551551 5. Sales of programs relating to sport ing and entertainment
552552 events, and sales of advertising on billboards (including signage,
553553 posters, panels, marquees or on other similar surfaces, whether
554554 indoors or outdoors) or in programs relating to sporting and
555555 entertainment events, and sales of any adv ertising, to be displayed
556556 at or in connection with a sporting event, via the I nternet,
557557 electronic display devices or through public address or broadcast
558558 systems. The exemption authorized by this paragraph shall be
559559 effective for all sales made on or after January 1, 2001;
560560 6. Sales of any advertising, other than the advertising
561561 described by paragraph 5 of this section, via the Internet,
562562 electronic display devices or through the electronic media including
563563 radio, public address or broadcast systems, televisio n (whether
564564 through closed circuit broadcasting systems or otherwise), and cabl e
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591591 and satellite television, and the servicing of any advertising
592592 devices;
593593 7. Eggs, feed, supplies, machinery, and equipment purchased by
594594 persons regularly engaged in the busines s of raising worms, fish,
595595 any insect, or any other form of terrestrial or aquatic animal life
596596 and used for the purpose of raising same for marketing. This
597597 exemption shall only be granted and extended to the purchaser when
598598 the items are to be used and in f act are used in the raising of
599599 animal life as set out above. Each purchaser s hall certify, in
600600 writing, on the invoice or sales ticket retained by the vendor that
601601 the purchaser is regularly engaged in the business of raising such
602602 animal life and that the i tems purchased will be used only in such
603603 business. The vendor shall certify to the Oklahoma Tax Commission
604604 that the price of the items has been reduced to grant the full
605605 benefit of the exemption. Violation hereof by the purchaser or
606606 vendor shall be a mis demeanor;
607607 8. Sale of natural or artificial gas and electricity, and
608608 associated delivery or transmission services, when sold exclusively
609609 for residential use. Provided, this exemption shall not apply to
610610 any sales tax levied by a city or town, or a county o r any other
611611 jurisdiction in this state;
612612 9. In addition to the exemptions authorized by Section 1357.6
613613 of this title, sales of drugs sold pursuant to a prescription
614614 written for the treatment of human beings by a person licensed to
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641641 prescribe the drugs, and sales of insulin and medical oxygen.
642642 Provided, this exemption shall not apply to over-the-counter drugs;
643643 10. Transfers of title or possession of empty, partially
644644 filled, or filled returnable oil and chemical drums to any person
645645 who is not regularly engag ed in the business of selling, reselling
646646 or otherwise transferring empty, partially filled or filled
647647 returnable oil drums;
648648 11. Sales of one-way utensils, paper napkins, paper cups,
649649 disposable hot containers, and other one -way carry out materials to
650650 a vendor of meals or beverages;
651651 12. Sales of food or food products for home consump tion which
652652 are purchased in whole or in part with coupons issued pursuant to
653653 the federal food stamp program as authorized by Sections 2011
654654 through 2029 of Title 7 of the United S tates Code, as to that
655655 portion purchased with such coupons. The exemption provided for
656656 such sales shall be inapplicable to such sales upon the effective
657657 date of any federal law that removes the requirement of the
658658 exemption as a condition for participation by the state in the
659659 federal food stamp program;
660660 13. Sales of food or food pr oducts, or any equipment or
661661 supplies used in the preparation of the food or food products to or
662662 by an organization which:
663663 a. is exempt from taxation pursuant to the provisions of
664664 Section 501(c)(3) of the Internal Revenue Code, 26
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691691 U.S.C., Section 501(c)(3), and which provides and
692692 delivers prepared meals for home consumption to
693693 elderly or homebound persons as part of a program
694694 commonly known as "Meals on Wheels" or "Mobile Meals",
695695 or
696696 b. is exempt from taxation pursuant to the provisions of
697697 Section 501(c)(3) of the Internal Revenue Code, 26
698698 U.S.C., Section 501(c)(3), and which receives federal
699699 funding pursuant to the Older Americans Act of 1965,
700700 as amended, for the purpose of providin g nutrition
701701 programs for the care and benefit of elderly persons;
702702 14. a. Sales of tangible personal property or services to or
703703 by organizations which are exempt from taxation
704704 pursuant to the provisions of Section 501(c)(3) of the
705705 Internal Revenue Code, 26 U.S.C., Section 501(c)(3),
706706 and:
707707 (1) are primarily involved in the collection a nd
708708 distribution of food and other household products
709709 to other organizations that facilitate the
710710 distribution of such products to the needy and
711711 such distributee organizations are exempt from
712712 taxation pursuant to the provisions of Section
713713 501(c)(3) of the Internal Revenue Code, 26
714714 U.S.C., Section 501(c)(3), or
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741741 (2) facilitate the distribution of such products to
742742 the needy.
743743 b. Sales made in the course of business for profit or
744744 savings, competing with other persons engaged in the
745745 same or similar business shall n ot be exempt under
746746 this paragraph;
747747 15. Sales of tangible personal property or services to
748748 children's homes which are located on church -owned property and are
749749 operated by organizations exempt from taxation pursuant to the
750750 provisions of the Internal Revenue Code, 26 U.S.C., Section
751751 501(c)(3);
752752 16. Sales of computers, data processing equipment, related
753753 peripherals, and telephone, telegraph or telecommunications service
754754 and equipment for use in a qualified aircraft maintenance or
755755 manufacturing facility. For p urposes of this paragraph, "qualified
756756 aircraft maintenance or manufacturing facility " means a new or
757757 expanding facility primarily engaged in aircraft repair, building or
758758 rebuilding whether or not on a factory basis, whose total cost of
759759 construction exceeds the sum of Five Million Dollars ($5,000,000.00)
760760 and which employs at least two hundred fifty (250) new full -time-
761761 equivalent employees, as certified by the Oklahoma Employment
762762 Security Commission, upon completion of the facility. In order to
763763 qualify for the exemption provided for by this paragraph, the cost
764764 of the items purchased by the qualified aircraft maintenance or
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791791 manufacturing facility shall equal or exceed the sum of Two Million
792792 Dollars ($2,000,000.00);
793793 17. Sales of tangible personal property consumed or
794794 incorporated in the construction or expansion of a qualified
795795 aircraft maintenance or manufacturing facility as defined in
796796 paragraph 16 of this section. For purposes of t his paragraph, sales
797797 made to a contractor or subcontractor that has previously entered
798798 into a contractual relationship with a qualified aircraft
799799 maintenance or manufacturing facility for construction or expansion
800800 of such a facility shall be considered sale s made to a qualified
801801 aircraft maintenance or manufacturing facility;
802802 18. Sales of the following telecommunications services:
803803 a. Interstate and International "800 service". "800
804804 service" means a telecommunications service that
805805 allows a caller to dial a t oll-free number without
806806 incurring a charge for the call. The service is
807807 typically marketed under the name "800", "855", "866",
808808 "877" and "888" toll-free calling, and any subsequent
809809 numbers designated by the Federal Communications
810810 Commission,
811811 b. Interstate and International "900 service". "900
812812 service" means an inbound toll telecommunications
813813 service purchased by a subscriber that allows the
814814 subscriber's customers to call in to the subscriber 's
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841841 prerecorded announcement or live service. 900 service
842842 does not include the charge for: collection services
843843 provided by the seller of the t elecommunications
844844 services to the subscriber, or service or product sold
845845 by the subscriber to the subscriber 's customer. The
846846 service is typically marketed under the name "900"
847847 service, and any subsequent numbers designated by the
848848 Federal Communications Commission,
849849 c. Interstate and International "private communications
850850 service". "Private communications service " means a
851851 telecommunications service that entitles the customer
852852 to exclusive or priority use of a communications
853853 channel or group of channels betwee n or among
854854 termination points, regardless of the manner in which
855855 such channel or channels are connected, and includes
856856 switching capacity, extension lines, stations and any
857857 other associated services that are provided in
858858 connection with the use of such channel or channels,
859859 d. "Value-added nonvoice data service ". "Value-added
860860 nonvoice data service " means a service that otherwise
861861 meets the definition of telecommunications services in
862862 which computer processing applications are used to act
863863 on the form, content, code or protocol of the
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890890 information or data primarily for a purpose other than
891891 transmission, conveyance, or routing,
892892 e. Interstate and International telecommunications
893893 service which is:
894894 (1) rendered by a company for private use within its
895895 organization, or
896896 (2) used, allocated or distributed by a company to
897897 its affiliated group,
898898 f. Regulatory assessments and charges including charges
899899 to fund the Oklahoma Universal Service Fund, the
900900 Oklahoma Lifeline Fund and the Oklahoma High Cost
901901 Fund, and
902902 g. Telecommunications nonrecurring charges including but
903903 not limited to the installation, connection, change,
904904 or initiation of telecommunications services which are
905905 not associated with a retail co nsumer sale;
906906 19. Sales of railroad track spikes manufactured and sold for
907907 use in this state in the construction or repair of railroad tracks,
908908 switches, sidings, and turnouts;
909909 20. Sales of aircraft and aircraft parts provided such sales
910910 occur at a qualified aircraft maintenance facility. As used in this
911911 paragraph, "qualified aircraft maintenance facility " means a
912912 facility operated by an air common carrier including one or more
913913 component overhaul support buildings or structures in an area owned,
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940940 leased, or controlled by the air common carrier, at which there were
941941 employed at least two thousand (2,000) full -time-equivalent
942942 employees in the preceding year as certified by the Oklahoma
943943 Employment Security Commission and which is primarily related to the
944944 fabrication, repair, alteration, modification, refurbishing,
945945 maintenance, building, o r rebuilding of commercial aircraft or
946946 aircraft parts used in air common carriage. For purposes of this
947947 paragraph, "air common carrier" shall also include members of an
948948 affiliated group as defined by Section 1504 of the Internal Revenue
949949 Code, 26 U.S.C., Section 1504. Beginning July 1, 2012, sales of
950950 machinery, tools, supplies, equipment, and related tangible personal
951951 property and services used or consumed in the repair, remodeli ng, or
952952 maintenance of aircraft, aircraft engines or aircraft component
953953 parts which occur at a qualified aircraft maintenance facility;
954954 21. Sales of machinery and equipment purchased and used by
955955 persons and establishments primarily engaged in computer serv ices
956956 and data processing:
957957 a. as defined under Industry Group Numbers 7372 and 7373
958958 of the Standard Industrial Classification (SIC)
959959 Manual, latest version, which derive at least fifty
960960 percent (50%) of their annual gross revenues from the
961961 sale of a product or service to an out-of-state buyer
962962 or consumer, and
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989989 b. as defined under Indust ry Group Number 7374 of the SIC
990990 Manual, latest version, which derive at least eighty
991991 percent (80%) of their annual gross revenues from the
992992 sale of a product or service to an out -of-state buyer
993993 or consumer.
994994 Eligibility for the exemption set out in this paragraph shall be
995995 established, subject to review by the Tax Commission, by annually
996996 filing an affidavit with the Tax Commission stating that the
997997 facility so qualifies and such infor mation as required by the Tax
998998 Commission. For purposes of determining whether annual gross
999999 revenues are derived from sales to out -of-state buyers or consumers,
10001000 all sales to the federal government shall be considered to be to an
10011001 out-of-state buyer or consu mer;
10021002 22. Sales of prosthetic devices to an individual for use by
10031003 such individual. For purposes of this paragraph, "prosthetic
10041004 device" shall have the same meaning as provided in Section 1357.6 of
10051005 this title, but shall not include corrective eye glasses, c ontact
10061006 lenses, or hearing aids;
10071007 23. Sales of tangible personal property or se rvices to a motion
10081008 picture or television production company to be used or consumed in
10091009 connection with an eligible production. For purposes of this
10101010 paragraph, "eligible production" means a documentary, special, music
10111011 video or a television commercial or television program that will
10121012 serve as a pilot for or be a segment of an ongoing dramatic or
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10391039 situation comedy series filmed or taped for network or national or
10401040 regional syndication o r a feature-length motion picture intended for
10411041 theatrical release or for netwo rk or national or regional
10421042 syndication or broadcast. The provisions of this paragraph shall
10431043 apply to sales occurring on or after July 1, 1996. In order to
10441044 qualify for the exemp tion, the motion picture or television
10451045 production company shall file any documentation and information
10461046 required to be submitted pursuant to rules promulgated by the Tax
10471047 Commission;
10481048 24. Sales of diesel fuel sold for consumption by commercial
10491049 vessels, barges and other commercial watercraft;
10501050 25. Sales of tangible personal property or services to tax-
10511051 exempt independent nonprofit biomedical research foundations that
10521052 provide educational programs for Oklahoma science students and
10531053 teachers and to tax-exempt independent nonprofit community blood
10541054 banks headquartered in this state;
10551055 26. Effective May 6, 1992, sales of wireless telecommunications
10561056 equipment to a vendor who subsequently transfers the equipment at no
10571057 charge or for a discounted charge to a consumer as par t of a
10581058 promotional package or as an inducement to commence or continue a
10591059 contract for wireless telecommunications services;
10601060 27. Effective January 1, 1991, leases of rail transportation
10611061 cars to haul coal to coal -fired plants located in this state which
10621062 generate electric power;
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10891089 28. Beginning July 1, 2005, sales of aircraft engine repairs,
10901090 modification, and replacement parts, sales of aircraft frame repairs
10911091 and modification, aircraft interior modification, and paint, and
10921092 sales of services employed in the rep air, modification, and
10931093 replacement of parts of aircraft engines, aircraft fram e and
10941094 interior repair and modification, and paint;
10951095 29. Sales of materials and supplies to the owner or operator of
10961096 a ship, motor vessel, or barge that is used in interstate or
10971097 international commerce if the materials and supplies:
10981098 a. are loaded on the ship, motor vessel, or barge and
10991099 used in the maintenance and operation of the ship,
11001100 motor vessel, or barge, or
11011101 b. enter into and become component parts of the ship,
11021102 motor vessel, or barge;
11031103 30. Sales of tangible personal property made at estate sales at
11041104 which such property is offered for sale on the premises of the
11051105 former residence of the decedent by a person who is not required to
11061106 be licensed pursuant to the Transient Merchant Licens ing Act, or who
11071107 is not otherwise required to obtain a sales tax permit for the sale
11081108 of such property pursuant to the provisions of Section 1364 of this
11091109 title; provided:
11101110 a. such sale or event may not be held for a period
11111111 exceeding three (3) consecutive days ,
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11381138 b. the sale must be conducted within six (6) months of
11391139 the date of death of the decedent, and
11401140 c. the exemption allowed by this paragraph shall not be
11411141 allowed for property that was not part of the
11421142 decedent's estate;
11431143 31. Beginning January 1, 2004, sales o f electricity and
11441144 associated delivery and transmission services, when sold exclusively
11451145 for use by an oil and gas operator for reservoir dewatering projects
11461146 and associated operations commencing on or after July 1, 2003, in
11471147 which the initial water -to-oil ratio is greater than or equal to
11481148 five-to-one water-to-oil, and such oil and gas development projects
11491149 have been classified by the Corporation Commission as a reservoir
11501150 dewatering unit;
11511151 32. Sales of prewritten computer software that is delivered
11521152 electronically. For purposes of this paragraph, "delivered
11531153 electronically" means delivered to the purchaser by means other than
11541154 tangible storage media;
11551155 33. Sales of modular dwelling units when built at a production
11561156 facility and moved in whole or in parts, to be assem bled on-site,
11571157 and permanently affixed to the real property and used for
11581158 residential or commercial purposes. The exemption provided by this
11591159 paragraph shall equal forty -five percent (45%) of the total sales
11601160 price of the modular dwelling unit. For purposes of this paragraph,
11611161 "modular dwelling unit " means a structure that is not subject to the
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11881188 motor vehicle excise tax imposed pursuant to Section 2103 of this
11891189 title;
11901190 34. Sales of tangible personal property or services to:
11911191 a. persons who are residents of Oklaho ma and have been
11921192 honorably discharged from active service in any branch
11931193 of the Armed Forces of the United States or Oklahoma
11941194 National Guard and who have been certified by the
11951195 United States Department of Veterans Affairs or its
11961196 successor to be in receipt of disability compensation
11971197 at the one-hundred-percent rate and the disability
11981198 shall be permanent and have been sustained through
11991199 military action or accident or resulting from disease
12001200 contracted while in such active service and registered
12011201 with the veterans re gistry created by the Oklahoma
12021202 Department of Veterans Affairs, or
12031203 b. the surviving spouse of the person in subparagraph a
12041204 of this paragraph if the person is deceased and the
12051205 spouse has not remarried and the surviving spouse of a
12061206 person who is determined by the United States
12071207 Department of Defense or any branch of the United
12081208 States military to have died while in the line of duty
12091209 if the spouse has not remarried. Sales for the
12101210 benefit of an eligible person to a spouse of the
12111211 eligible person or to a member of t he household in
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12381238 which the eligible person resides and who is
12391239 authorized to make purchases on the person 's behalf,
12401240 when such eligible person is not present at the sale,
12411241 shall also be exempt for purposes of this paragraph.
12421242 The Oklahoma Tax Commission shall issue a separate
12431243 exemption card to a spouse of an eligible person or to
12441244 a member of the household in which the eligible person
12451245 resides who is authorized to make purchases on the
12461246 person's behalf, if requested by the eligible person.
12471247 Sales qualifying for th e exemption authorized by this
12481248 paragraph shall not exceed Twenty -five Thousand
12491249 Dollars ($25,000.00) per year per individual while the
12501250 disabled veteran is living. Sales qualifying for the
12511251 exemption authorized by this paragraph shall not
12521252 exceed One Thousand Dollars ($1,000.00) per year for
12531253 an unremarried surviving spouse. Upon request of the
12541254 Tax Commission, a person asserting or claiming the
12551255 exemption authorized by this paragraph shall provide a
12561256 statement, executed under oath, that the total sales
12571257 amounts for which the exemption is applicable have not
12581258 exceeded Twenty-five Thousand Dollars ($25,000.00) per
12591259 year per living disabled veteran or One Thousand
12601260 Dollars ($1,000.00) per year for an unremarried
12611261 surviving spouse. If the amount of such exempt sales
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12881288 exceeds such amount, the sales tax in excess of the
12891289 authorized amount shall be treated as a direct sales
12901290 tax liability and may be recovered by the Tax
12911291 Commission in the same manner provided by law for
12921292 other taxes including penalty and interest. The Tax
12931293 Commission shall promulgate any rules necessary to
12941294 implement the provisions of this paragraph, which
12951295 shall include rules providing for the disclosure of
12961296 information about persons eligible for the exemption
12971297 authorized in this paragraph to the Oklahoma
12981298 Department of Veterans Affairs, as authorized in
12991299 Section 205 of this title. For purposes of the
13001300 exemption authorized by this subparagraph, if the
13011301 disability determination that would have been made
13021302 while the disabled veteran was still living is not
13031303 made final until after the death of the disabled
13041304 veteran, the exemption authorized by this subpa ragraph
13051305 may still be claimed by the surviving spouse;
13061306 35. Sales of electricity to the operator, specifically
13071307 designated by the Corporation Commission, of a spacing unit or lease
13081308 from which oil is produced or attempted to be produced using
13091309 enhanced recovery methods including, but not limited to, increased
13101310 pressure in a producing formation through the use of water or
13111311 saltwater if the electrical usage is associated with and necessar y
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13381338 for the operation of equipment required to inject or circulate
13391339 fluids in a producing formation for the purpose of forcing oil or
13401340 petroleum into a wellbore for eventual recovery and production from
13411341 the wellhead. In order to be eligible for the sales tax exemption
13421342 authorized by this paragraph, the total content of oil recovered
13431343 after the use of enhanced recovery methods shall not exceed one
13441344 percent (1%) by volume. The exemption authorized by this paragraph
13451345 shall be applicable only to the state sales tax r ate and shall not
13461346 be applicable to any county or municipal sales tax rate;
13471347 36. Sales of intrastate charter and tour bus transportation.
13481348 As used in this paragraph, "intrastate charter and tour bus
13491349 transportation" means the transportation of persons from o ne
13501350 location in this state to another location in this state in a motor
13511351 vehicle which has been constructed in such a manner that it may
13521352 lawfully carry more than eighteen persons, and which is ordinarily
13531353 used or rented to carry persons for compensation. Pro vided, this
13541354 exemption shall not apply to regularly scheduled bus transportatio n
13551355 for the general public;
13561356 37. Sales of vitamins, minerals, and dietary supplements by a
13571357 licensed chiropractor to a person who is the patient of such
13581358 chiropractor at the physical location where the chiropractor
13591359 provides chiropractic care or services to such patient. The
13601360 provisions of this paragraph shall not be applicable to any drug,
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13871387 medicine, or substance for which a prescription by a licensed
13881388 physician is required;
13891389 38. Sales of goods, wares, merchandise, tangible personal
13901390 property, machinery, and equip ment to a web search portal located in
13911391 this state which derives at least eighty percent (80%) of its annual
13921392 gross revenue from the sale of a product or service to an out -of-
13931393 state buyer or consumer. For purposes of this paragraph, "web
13941394 search portal" means an establishment classified under NAICS code
13951395 519130 which operates websites that use a search engine to generate
13961396 and maintain extensive databases of Internet addresses and conte nt
13971397 in an easily searchable format;
13981398 39. Sales of tangible personal property co nsumed or
13991399 incorporated in the construction or expansion of a facility for a
14001400 corporation organized under Section 437 et seq. of Title 18 of the
14011401 Oklahoma Statutes as a rural electr ic cooperative. For purposes of
14021402 this paragraph, sales made to a contractor or subcontractor that has
14031403 previously entered into a contractual relationship with a rural
14041404 electric cooperative for construction or expansion of a facility
14051405 shall be considered sales made to a rural electric cooperative;
14061406 40. Sales of tangible personal propert y or services to a
14071407 business primarily engaged in the repair of consumer electronic
14081408 goods including, but not limited to, cell phones, compact disc
14091409 players, personal computers, MP3 players, digital devices for the
14101410 storage and retrieval of information through hard -wired or wireless
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14371437 computer or Internet connections, if the devices are sold to the
14381438 business by the original manufacturer of such devices and the
14391439 devices are repaired, refit ted or refurbished for sale by the entity
14401440 qualifying for the exemption authori zed by this paragraph directly
14411441 to retail consumers or if the devices are sold to another business
14421442 entity for sale to retail consumers;
14431443 41. On or after July 1, 2019, and prior to July 1, 2024, sales
14441444 or leases of rolling stock when sold or leased by the manufacturer,
14451445 regardless of whether the purchaser is a public services corporation
14461446 engaged in business as a common carrier of property or passengers by
14471447 railway, for use or consumpti on by a common carrier directly in the
14481448 rendition of public service. For purpo ses of this paragraph,
14491449 "rolling stock" means locomotives, autocars, and railroad cars and
14501450 "sales or leases" includes railroad car maintenance and retrofitting
14511451 of railroad cars for their further use only on the railways;
14521452 42. Sales of gold, silver, platinum, palladium or other bullion
14531453 items such as coins and bars and legal tender of any nation, which
14541454 legal tender is sold according to its value as precious metal or as
14551455 an investment. As used in the paragraph, "bullion" means any
14561456 precious metal including, but not limited to, gold, silver,
14571457 platinum, and palladium, that is in such a state or condition that
14581458 its value depends upon its precious metal content and not its form.
14591459 The exemption authorized by this paragraph shall not apply to
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14861486 fabricated metals that have been processed or manufactured for
14871487 artistic use or as jewelry; and
14881488 43. Recovery fees on the rental charge from any item of heavy
14891489 equipment property rental as provided for in Sec tion 2 of this act;
14901490 44. Sales of firearm safes and firearm safety devices. A s used
14911491 in this paragraph, "firearm safe" means a locking container or other
14921492 enclosure, excluding glass -faced containers, equipped with a
14931493 padlock, key lock, combination lock, or o ther locking device that is
14941494 designed and intended for the secure storage of one or more
14951495 firearms, and "firearm safety device " means a device that, when
14961496 installed on a firearm, is designed to prevent the firearm from
14971497 being operated without first deactivatin g the device or a device to
14981498 be equipped or installed on a firearm that is desi gned to prevent
14991499 the operation of the firearm by anyone who does not have authorized
15001500 access to the firearm; and
15011501 45. Sales of Level 2 and higher retention holsters. As used in
15021502 this paragraph, "Level 2 retention holsters" means any firearm
15031503 holster that uses friction plus any other kind of active retention .
15041504 SECTION 4. This act shall become effective November 1, 2025.
15051505
15061506 60-1-11420 GRS 12/17/24