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SB232
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Oklahoma Senate Bill SB232

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Oklahoma 2025 Regular Session

Oklahoma Senate Bill SB232 Compare Versions

Only one version of the bill is available at this time.

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1	1
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4	4		Req. No. 1281 Page 1 1
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54	54		STATE OF OKLAHOMA
55	55
56	56		1st Session of the 60th Legislature (2025)
57	57
58	58		SENATE BILL 232 By: Rader
59	59
60	60
61	61
62	62
63	63		AS INTRODUCED
64	64
65	65		An Act relating to sales tax; amending 68 O.S. 2021,
66	66		Section 1357, as last amended by Section 4, Chapter
67	67		363, O.S.L. 2024 (68 O.S. Supp. 2 024, Section 1357),
68	68		which relates to exemptions; modifying certain
69	69		exemption for certain media production; providing
70	70		exemption for construction of qualified media
71	71		production facility; defining terms; requiring the
72	72		Oklahoma Film and Music Office to accept c ertain
73	73		applications upon nomination; stipulating criteria
74	74		for approval; authori zing certain local governments
75	75		to nominate a qualified media production location;
76	76		requiring nomination of county under certain
77	77		circumstance; limiting exemption to certain period ;
78	78		requiring notification of the Oklahoma Tax Commission
79	79		upon approval; limiting amount of qualified media
80	80		production facility designations; authorizing the
81	81		promulgation of rules; providing for codification;
82	82		and providing an effective date .
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87	87		BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
88	88		SECTION 1. AMENDATORY 68 O.S. 2021, Section 1357, as
89	89		last amended by Section 4, Chapter 363, O.S.L. 2024 (68 O.S. Supp.
90	90		2024, Section 1357), is amended to read as follows:
91	91		Section 1357. Exemptions – General. There are hereby
92	92		specifically exempted from the tax levied by the Oklahoma Sales Tax
93	93		Code:
94	94
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145	145		1. Transportation of school pupils to and from elementary
146	146		schools or high schools in motor or other vehicles;
147	147		2. Transportation of pe rsons where the fare of each person does
148	148		not exceed One Dollar ($1.00), or loca l transportation of persons
149	149		within the corporate limits of a municipality except by taxicabs;
150	150		3. Sales for resale to persons engaged in the business of
151	151		reselling the articles p urchased, whether within or without the
152	152		state, provided that such sales to residents of this state are made
153	153		to persons to whom sales tax permits have been issued as provided in
154	154		the Oklahoma Sales Tax Code. This exemption shall not apply to the
155	155		sales of articles made to persons holding permits when such persons
156	156		purchase items for the ir use and which they are not regularly
157	157		engaged in the business of reselling; neither shall this exemption
158	158		apply to sales of tangible personal property to peddlers, solicitors
159	159		and other salespersons who do not have an established place of
160	160		business and a sales tax permit. The exemption provided by this
161	161		paragraph shall apply to sales of motor fuel or diesel fuel to a
162	162		Group Five vendor, but the use of such motor fuel or diesel fuel by
163	163		the Group Five vendor shall not be exempt from the tax levied by the
164	164		Oklahoma Sales Tax Code. The purchase of motor fuel or diesel fuel
165	165		is exempt from sales tax when the motor fuel is for shipment outside
166	166		this state and consumed by a common carrier by rail in the conduct
167	167		of its business. The sales tax shall apply to the purchase of motor
168	168		fuel or diesel fuel in Oklahoma by a common carrier by rail when
169	169
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220	220		such motor fuel is purchased for fueling, within this state, of any
221	221		locomotive or other motorized fla nged wheel equipment;
222	222		4. Sales of advertising space in newspapers and periodic als;
223	223		5. Sales of programs relating to sporting and entertainment
224	224		events, and sales of advertising on billboards (including signage,
225	225		posters, panels, marquees or on other simila r surfaces, whether
226	226		indoors or outdoors) or in programs relating to sporting and
227	227		entertainment events, and sales of any advertising, to be displayed
228	228		at or in connection with a sporting event, via the Internet,
229	229		electronic display devices or through public a ddress or broadcast
230	230		systems. The exemption authorized by this paragraph shall be
231	231		effective for all sales made on or after January 1, 2001;
232	232		6. Sales of any advertising, other than the advertising
233	233		described by paragraph 5 of this section, via the Internet,
234	234		electronic display devices or through the electronic media including
235	235		radio, public address or broadcast systems, television (whether
236	236		through closed circuit broadcasting systems or otherwise), and cable
237	237		and satellite television, and the servicing of any ad vertising
238	238		devices;
239	239		7. Eggs, feed, supplies, machinery, and equipment purchased by
240	240		persons regularly engaged in the business of raising worms, fish,
241	241		any insect, or any other form of terrestrial or aquatic animal life
242	242		and used for the purpose of raising sam e for marketing. This
243	243		exemption shall only be granted and extended to the purchaser when
244	244
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295	295		the items are to be used and in fact are used in the raising of
296	296		animal life as set out above. Each purchaser shall certify, in
297	297		writing, on the invoice or sales ticke t retained by the vendor that
298	298		the purchaser is regularly engaged in the busines s of raising such
299	299		animal life and that the items purchased will be used only in such
300	300		business. The vendor shall certify to the Oklahoma Tax Commission
301	301		that the price of the ite ms has been reduced to grant the full
302	302		benefit of the exemption. Violation hereof by the purchaser or
303	303		vendor shall be a misdemeanor;
304	304		8. Sale of natural or artificial gas and electricity, and
305	305		associated delivery or transmission services, when sold exclusiv ely
306	306		for residential use. Provided, this exemption shall not apply to
307	307		any sales tax levied by a city or town, or a county or any other
308	308		jurisdiction in this state;
309	309		9. In addition to the exemptions authorized by Section 1357.6
310	310		of this title, sales of drugs sold pursuant to a prescription
311	311		written for the treatment of human beings by a person licensed to
312	312		prescribe the drugs, and sales of insulin and medical oxygen.
313	313		Provided, this exemption shall not apply to over -the-counter drugs;
314	314		10. Transfers of title or possession of empty, partially
315	315		filled, or filled returnable oil and chemical dr ums to any person
316	316		who is not regularly engaged in the business of selling, reselling
317	317		or otherwise transferring empty, partially filled or filled
318	318		returnable oil drums;
319	319
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370	370		11. Sales of one-way utensils, paper napkins, paper cups,
371	371		disposable hot containers, and other one -way carry out materials to
372	372		a vendor of meals or beverages;
373	373		12. Sales of food or food products for home consumption which
374	374		are purchased in whole or in part with coupo ns issued pursuant to
375	375		the federal food stamp program as authorized by Sections 2011
376	376		through 2029 2036d of Title 7 of the United States Code, as to that
377	377		portion purchased with such coupons. The exemption provided for
378	378		such sales shall be inapplicable to suc h sales upon the effective
379	379		date of any federal law that removes the requirement of the
380	380		exemption as a condition for participation by the state in the
381	381		federal food stamp program;
382	382		13. Sales of food or food products, or any equipment or
383	383		supplies used in the preparation of the food or food products to or
384	384		by an organization which:
385	385		a. is exempt from taxation pursuant to the provisions of
386	386		Section 501(c)(3) of the Internal Revenue Code of
387	387		1986, as amended, 26 U.S.C., Section 501(c)(3), and
388	388		which provides and deliv ers prepared meals for home
389	389		consumption to elderly or homebound persons as part of
390	390		a program commonly known as “Meals on Wheels” or
391	391		“Mobile Meals”, or
392	392		b. is exempt from taxation pursuant to the provisions of
393	393		Section 501(c)(3) of the Internal Revenue Code of
394	394
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445	445		1986, as amended, 26 U.S.C., Section 501(c)(3), and
446	446		which receives federal fu nding pursuant to the Older
447	447		Americans Act of 1965, as amended, for the purpose of
448	448		providing nutrition programs for the care and benefit
449	449		of elderly persons;
450	450		14. a. Sales of tangible personal property or services to or
451	451		by organizations which are exempt from taxation
452	452		pursuant to the provisions of Section 501(c)(3) of the
453	453		Internal Revenue Code of 1986, as amended, 26 U.S.C.,
454	454		Section 501(c)(3), and:
455	455		(1) are primarily involved in the c ollection and
456	456		distribution of food and other household products
457	457		to other organizations that facilitate the
458	458		distribution of such products to the needy and
459	459		such distributee organizations are exempt from
460	460		taxation pursuant to the provisions of Section
461	461		501(c)(3) of the Internal Revenue Code of 1986,
462	462		as amended, 26 U.S.C., Section 501(c)(3), or
463	463		(2) facilitate the distribution of such products to
464	464		the needy.
465	465		b. Sales made in the course of business for profit or
466	466		savings, competing with other persons engaged in the
467	467		same or similar business shall not be exempt under
468	468		this paragraph;
469	469
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520	520		15. Sales of tangible personal property or services to
521	521		children’s homes which are located on church -owned property and are
522	522		operated by organizations exempt from taxation pursuant to the
523	523		provisions of the Internal Revenue Code of 1986, as amended, 26
524	524		U.S.C., Section 501(c)(3);
525	525		16. Sales of computers, data processing equipment, related
526	526		peripherals, and telephone, telegraph or telecommunications service
527	527		and equipment for use in a qualified air craft maintenance or
528	528		manufacturing facility. For purposes of this paragraph, “qualified
529	529		aircraft maintenance or manufacturing facility ” means a new or
530	530		expanding facility primarily engaged in aircraft repair, building or
531	531		rebuilding, whether or not on a fac tory basis, whose total cost of
532	532		construction exceeds the sum of Five Million Dollars ($5,000,000.00)
533	533		and which employs at least two hundred fifty (250) new full-time-
534	534		equivalent employees, as certified by the Oklahoma Employment
535	535		Security Commission, upon co mpletion of the facility. In order to
536	536		qualify for the exemption provided for b y this paragraph, the cost
537	537		of the items purchased by the qualified aircraft maintenance or
538	538		manufacturing facility shall equal or exceed the sum of Two Million
539	539		Dollars ($2,000,000.00);
540	540		17. Sales of tangible personal property consumed or
541	541		incorporated in the construction or expansion of a qualified
542	542		aircraft maintenance or manufacturing facility as defined in
543	543		paragraph 16 of this section. For purposes of this paragraph, sales
544	544
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595	595		made to a contractor or subcontractor that has previously entered
596	596		into a contractual relationship with a qualified aircraft
597	597		maintenance or manufacturing facility for construction or expansion
598	598		of such a facility shall be considered sales made to a qualified
599	599		aircraft maintenance or manufacturing facility;
600	600		18. Sales of the following telecommunications services:
601	601		a. Interstate interstate and International “800 service”
602	602		international 800 service . “800 service” means a
603	603		telecommunications service that allows a caller to
604	604		dial a toll-free number without incurring a charge for
605	605		the call. The servic e is typically marketed under the
606	606		name “800”, “855”, “866”, “877” and “888” toll-free
607	607		calling, and any subsequent numbers designated by the
608	608		Federal Communications Commission,
609	609		b. Interstate interstate and International “900 service”
610	610		international 900 service . “900 service” means an
611	611		inbound toll telecommunications service purchased by a
612	612		subscriber that allows the subscriber ’s customers to
613	613		call in to the subscriber ’s prerecorded announcement
614	614		or live service. 900 service does not include the
615	615		charge for: collection services provided by the
616	616		seller of the telecommunications services to the
617	617		subscriber, or service or product sold by the
618	618		subscriber to the subscriber ’s customer. The serv ice
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670	670		is typically marketed under the name “900” service,
671	671		and any subsequent numbers designated by the Federal
672	672		Communications Commission,
673	673		c. Interstate interstate and International “private
674	674		communications service ” international private
675	675		communications service . “Private communications
676	676		service” means a telecommunications service that
677	677		entitles the customer to exclusive or priority use of
678	678		a communications channel or group of channels between
679	679		or among termination points, regardless of the manner
680	680		in which such channel or channels are connected, and
681	681		includes switching capacity, extension lines, stations
682	682		and any other associated services that are provided in
683	683		connection with the use of such channel or channels,
684	684		d. “Value-added nonvoice data service ” value-added
685	685		nonvoice data service. “Value-added nonvoice data
686	686		service” means a service that other wise meets the
687	687		definition of telecommunications services in which
688	688		computer processing applications are used to act on
689	689		the form, content, code or protocol of the information
690	690		or data primarily for a purpose other than
691	691		transmission, conveyance, or routing,
692	692		e. Interstate interstate and International international
693	693		telecommunications service which is:
694	694
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717	717		22
718	718		23
719	719		24
720	720		1
721	721		2
722	722		3
723	723		4
724	724		5
725	725		6
726	726		7
727	727		8
728	728		9
729	729		10
730	730		11
731	731		12
732	732		13
733	733		14
734	734		15
735	735		16
736	736		17
737	737		18
738	738		19
739	739		20
740	740		21
741	741		22
742	742		23
743	743		24
744	744
745	745		(1) rendered by a company for private use within its
746	746		organization, or
747	747		(2) used, allocated or distributed by a company to
748	748		its affiliated group,
749	749		f. Regulatory regulatory assessments and charges
750	750		including charges to fund the Oklahoma Universal
751	751		Service Fund, the Oklahoma Lifeline Fund and the
752	752		Oklahoma High Cost Fund, and
753	753		g. Telecommunications telecommunications nonrecurring
754	754		charges including but not limited to the installation,
755	755		connection, change, or initiation of
756	756		telecommunications services which are not associated
757	757		with a retail consumer sale;
758	758		19. Sales of railroad track spikes manufactured a nd sold for
759	759		use in this state in the construction or repair of railroad tracks,
760	760		switches, sidings, and turnouts;
761	761		20. Sales of aircraft and aircraft parts provided such sales
762	762		occur at a qualified aircraft maintenance facility. As used in this
763	763		paragraph, “qualified aircraft maintenance facility ” means a
764	764		facility operated by an air common carrier including one or more
765	765		component overhaul support buildings or structures in an area owned,
766	766		leased, or controlled by the air common carrier, at which there were
767	767		employed at least two thousand (2,000) full-time-equivalent
768	768		employees in the preced ing year as certified by the Oklahoma
769	769
770	770
771	771		Req. No. 1281 Page 11 1
772	772		2
773	773		3
774	774		4
775	775		5
776	776		6
777	777		7
778	778		8
779	779		9
780	780		10
781	781		11
782	782		12
783	783		13
784	784		14
785	785		15
786	786		16
787	787		17
788	788		18
789	789		19
790	790		20
791	791		21
792	792		22
793	793		23
794	794		24
795	795		1
796	796		2
797	797		3
798	798		4
799	799		5
800	800		6
801	801		7
802	802		8
803	803		9
804	804		10
805	805		11
806	806		12
807	807		13
808	808		14
809	809		15
810	810		16
811	811		17
812	812		18
813	813		19
814	814		20
815	815		21
816	816		22
817	817		23
818	818		24
819	819
820	820		Employment Security Commission and which is primarily related to the
821	821		fabrication, repair, alteration, modification, refurbishing,
822	822		maintenance, building, or rebuilding of commercial aircraft or
823	823		aircraft parts used in air common carriage. For purposes of this
824	824		paragraph, “air common carrier” shall also include members of an
825	825		affiliated group as defined by Section 1504 of the Internal Revenue
826	826		Code of 1986, as amended, 26 U.S.C., Section 1504. Beginning July
827	827		1, 2012, the exemption shall include sales of machinery, tools,
828	828		supplies, equipment, and related tangible personal property and
829	829		services used or consumed in the repair, remodeling, or maintena nce
830	830		of aircraft, aircraft engines or aircraft component parts which
831	831		occur at a qualified aircraft maintenance facility;
832	832		21. Sales of machinery and equipment purchased and used by
833	833		persons and establishments primarily engaged in computer services
834	834		and data processing:
835	835		a. as defined under Industry Group Numbers 7372 and 7373
836	836		of the Standard Industrial Classification (SIC)
837	837		Manual, latest version, which derive at least fifty
838	838		percent (50%) of their annual gross revenues from the
839	839		sale of a product or service to an out-of-state buyer
840	840		or consumer, and
841	841		b. as defined under Industry Group Number 7374 of the SIC
842	842		Manual, latest version, which derive at least eighty
843	843		percent (80%) of their annual gross revenues from the
844	844
845	845
846	846		Req. No. 1281 Page 12 1
847	847		2
848	848		3
849	849		4
850	850		5
851	851		6
852	852		7
853	853		8
854	854		9
855	855		10
856	856		11
857	857		12
858	858		13
859	859		14
860	860		15
861	861		16
862	862		17
863	863		18
864	864		19
865	865		20
866	866		21
867	867		22
868	868		23
869	869		24
870	870		1
871	871		2
872	872		3
873	873		4
874	874		5
875	875		6
876	876		7
877	877		8
878	878		9
879	879		10
880	880		11
881	881		12
882	882		13
883	883		14
884	884		15
885	885		16
886	886		17
887	887		18
888	888		19
889	889		20
890	890		21
891	891		22
892	892		23
893	893		24
894	894
895	895		sale of a product or service to an out -of-state buyer
896	896		or consumer.
897	897		Eligibility for the exemption set out in this paragraph shall be
898	898		established, subject to review by the Tax Commission, by annually
899	899		filing an affidavit with the Tax Commission stating that the
900	900		facility so qualifies and such information as requi red by the Tax
901	901		Commission. For purposes of determining whether annual gross
902	902		revenues are derived from sales to out -of-state buyers or consumers,
903	903		all sales to the federal government shall be considered to be to an
904	904		out-of-state buyer or consumer;
905	905		22. Sales of prosthetic devices to an individual for use by
906	906		such individual. For purpos es of this paragraph, “prosthetic
907	907		device” shall have the same meaning as provided in Section 1357.6 of
908	908		this title, but shall not include corrective eye glasses, contact
909	909		lenses, or hearing aids;
910	910		23. Sales of tangible personal property or services to a motion
911	911		picture or television production company qualified media production
912	912		facility, as approved pursuant to Section 2 of this act, to be used
913	913		or consumed in connection with an eligible production. For purposes
914	914		of this paragraph, “eligible production” means a documentary,
915	915		special, music video or a television commercial or television
916	916		program that will serve as a pilot for or be a segment of an ongoing
917	917		dramatic or situation comedy ser ies filmed or taped for network or
918	918		national or regional syndication or a feature -length motion picture
919	919
920	920
921	921		Req. No. 1281 Page 13 1
922	922		2
923	923		3
924	924		4
925	925		5
926	926		6
927	927		7
928	928		8
929	929		9
930	930		10
931	931		11
932	932		12
933	933		13
934	934		14
935	935		15
936	936		16
937	937		17
938	938		18
939	939		19
940	940		20
941	941		21
942	942		22
943	943		23
944	944		24
945	945		1
946	946		2
947	947		3
948	948		4
949	949		5
950	950		6
951	951		7
952	952		8
953	953		9
954	954		10
955	955		11
956	956		12
957	957		13
958	958		14
959	959		15
960	960		16
961	961		17
962	962		18
963	963		19
964	964		20
965	965		21
966	966		22
967	967		23
968	968		24
969	969
970	970		intended for theatrical release or for network or national or
971	971		regional syndication or broadcast the construction, renovation,
972	972		improvement, or expansion o f a media production facility within a
973	973		qualified media production location . The provisions of this
974	974		paragraph shall apply to sales occurring on or after July 1, 1996
975	975		the effective date of this act during the exemption period for the
976	976		qualified media product ion facility pursuant to Section 2 of this
977	977		act. In order to qualify for the exemption, the motion picture or
978	978		television production company shall file any documentation and
979	979		information required to be submitted pursuant to rules promulgated
980	980		by the Tax Commission;
981	981		24. Sales of diesel fuel sold for consumption by commercial
982	982		vessels, barges and other commercial watercraft;
983	983		25. Sales of tangible personal property or services to tax -
984	984		exempt independent nonprofit biomedical research foundations that
985	985		provide educational programs for Oklahoma science students and
986	986		teachers and to tax-exempt independent nonprofit community blood
987	987		banks headquartered in this state;
988	988		26. Effective May 6, 1992, sales of wireless telecommunications
989	989		equipment to a vendor who subsequently tr ansfers the equipment at no
990	990		charge or for a discounted charge to a consumer as part of a
991	991		promotional package or as an inducement to commence or continue a
992	992		contract for wireless telecommunications services;
993	993
994	994
995	995		Req. No. 1281 Page 14 1
996	996		2
997	997		3
998	998		4
999	999		5
1000	1000		6
1001	1001		7
1002	1002		8
1003	1003		9
1004	1004		10
1005	1005		11
1006	1006		12
1007	1007		13
1008	1008		14
1009	1009		15
1010	1010		16
1011	1011		17
1012	1012		18
1013	1013		19
1014	1014		20
1015	1015		21
1016	1016		22
1017	1017		23
1018	1018		24
1019	1019		1
1020	1020		2
1021	1021		3
1022	1022		4
1023	1023		5
1024	1024		6
1025	1025		7
1026	1026		8
1027	1027		9
1028	1028		10
1029	1029		11
1030	1030		12
1031	1031		13
1032	1032		14
1033	1033		15
1034	1034		16
1035	1035		17
1036	1036		18
1037	1037		19
1038	1038		20
1039	1039		21
1040	1040		22
1041	1041		23
1042	1042		24
1043	1043
1044	1044		27. Effective January 1, 1991, leases of rail tra nsportation
1045	1045		cars to haul coal to coal -fired plants located in this state which
1046	1046		generate electric power;
1047	1047		28. Beginning July 1, 2005, sales of aircraft engine repairs,
1048	1048		modification, and replacement parts, sales of aircraft frame repairs
1049	1049		and modification, ai rcraft interior modification, and paint, and
1050	1050		sales of services employed in the repair, modification, and
1051	1051		replacement of parts of aircraft engines, aircraft frame and
1052	1052		interior repair and modification, and paint;
1053	1053		29. Sales of materials and supplies to the o wner or operator of
1054	1054		a ship, motor vessel, or barge that is used in interstate or
1055	1055		international commerce if the materials and supplies:
1056	1056		a. are loaded on the ship, motor vessel, or barge and
1057	1057		used in the maintenance and operation of the ship,
1058	1058		motor vessel, or barge, or
1059	1059		b. enter into and become component parts of the ship,
1060	1060		motor vessel, or barge;
1061	1061		30. Sales of tangible personal property made at estate sales at
1062	1062		which such property is offered for sale on the premises of the
1063	1063		former residence of the decedent by a p erson who is not required to
1064	1064		be licensed pursuant to the Transient Merchant Licensing Act, or who
1065	1065		is not otherwise required to obtain a sales tax permit for the sale
1066	1066		of such property pursuant to the provisions of Section 1364 of this
1067	1067		title; provided:
1068	1068
1069	1069
1070	1070		Req. No. 1281 Page 15 1
1071	1071		2
1072	1072		3
1073	1073		4
1074	1074		5
1075	1075		6
1076	1076		7
1077	1077		8
1078	1078		9
1079	1079		10
1080	1080		11
1081	1081		12
1082	1082		13
1083	1083		14
1084	1084		15
1085	1085		16
1086	1086		17
1087	1087		18
1088	1088		19
1089	1089		20
1090	1090		21
1091	1091		22
1092	1092		23
1093	1093		24
1094	1094		1
1095	1095		2
1096	1096		3
1097	1097		4
1098	1098		5
1099	1099		6
1100	1100		7
1101	1101		8
1102	1102		9
1103	1103		10
1104	1104		11
1105	1105		12
1106	1106		13
1107	1107		14
1108	1108		15
1109	1109		16
1110	1110		17
1111	1111		18
1112	1112		19
1113	1113		20
1114	1114		21
1115	1115		22
1116	1116		23
1117	1117		24
1118	1118
1119	1119		a. such sale or event may not be held for a period
1120	1120		exceeding three (3) consecutive d ays,
1121	1121		b. the sale must be conducted within six (6) months of
1122	1122		the date of death of the decedent, and
1123	1123		c. the exemption allowed by this paragraph shall not be
1124	1124		allowed for property t hat was not part of the
1125	1125		decedent’s estate;
1126	1126		31. Beginning January 1, 2004, sales of electricity and
1127	1127		associated delivery and transmission services, when sold exclusively
1128	1128		for use by an oil and gas operator for reservoir dewatering projects
1129	1129		and associated operations commencing on or after July 1, 2003, in
1130	1130		which the initial water -to-oil ratio is greater than or equal to
1131	1131		five-to-one water-to-oil, and such oil and gas development projects
1132	1132		have been classified by the Corporation Commission as a reservoir
1133	1133		dewatering unit;
1134	1134		32. Sales of prewritten computer software that is delivered
1135	1135		electronically. For purposes of this paragraph, “delivered
1136	1136		electronically” means delivered to the purchaser by means other than
1137	1137		tangible storage media;
1138	1138		33. Sales of modular dwelling uni ts when built at a production
1139	1139		facility and moved in whole or in parts, to be as sembled on-site,
1140	1140		and permanently affixed to the real property and used for
1141	1141		residential or commercial purposes. The exemption provided by this
1142	1142		paragraph shall equal forty -five percent (45%) of the total sales
1143	1143
1144	1144
1145	1145		Req. No. 1281 Page 16 1
1146	1146		2
1147	1147		3
1148	1148		4
1149	1149		5
1150	1150		6
1151	1151		7
1152	1152		8
1153	1153		9
1154	1154		10
1155	1155		11
1156	1156		12
1157	1157		13
1158	1158		14
1159	1159		15
1160	1160		16
1161	1161		17
1162	1162		18
1163	1163		19
1164	1164		20
1165	1165		21
1166	1166		22
1167	1167		23
1168	1168		24
1169	1169		1
1170	1170		2
1171	1171		3
1172	1172		4
1173	1173		5
1174	1174		6
1175	1175		7
1176	1176		8
1177	1177		9
1178	1178		10
1179	1179		11
1180	1180		12
1181	1181		13
1182	1182		14
1183	1183		15
1184	1184		16
1185	1185		17
1186	1186		18
1187	1187		19
1188	1188		20
1189	1189		21
1190	1190		22
1191	1191		23
1192	1192		24
1193	1193
1194	1194		price of the modular dwelling unit. For purposes of this paragraph,
1195	1195		“modular dwelling unit ” means a structure that is not subject to the
1196	1196		motor vehicle excise tax imposed pursuant to Section 2103 of this
1197	1197		title;
1198	1198		34. Sales of tangible personal property or services to:
1199	1199		a. persons who are residents of Okl ahoma and have been
1200	1200		honorably discharged from active service in any branch
1201	1201		of the Armed Forces of the United States or Oklahoma
1202	1202		National Guard and who have been certified by the
1203	1203		United States Department of Veterans Affairs or its
1204	1204		successor to be in receipt of disability compensation
1205	1205		at the one-hundred-percent rate and the disability
1206	1206		shall be permanent and have been sustained through
1207	1207		military action or accident or resulting from d isease
1208	1208		contracted while in such active service and registered
1209	1209		with the veterans registry created by the Oklahoma
1210	1210		Department of Veterans Affairs, or
1211	1211		b. the surviving spouse of the person in subparagraph a
1212	1212		of this paragraph if the person is deceased and the
1213	1213		spouse has not remarried and the surviving spouse of a
1214	1214		person who is determined by the United States
1215	1215		Department of Defense or any branch of the United
1216	1216		States military to have died while in the line of duty
1217	1217		if the spouse has not remarried. Sales for the
1218	1218
1219	1219
1220	1220		Req. No. 1281 Page 17 1
1221	1221		2
1222	1222		3
1223	1223		4
1224	1224		5
1225	1225		6
1226	1226		7
1227	1227		8
1228	1228		9
1229	1229		10
1230	1230		11
1231	1231		12
1232	1232		13
1233	1233		14
1234	1234		15
1235	1235		16
1236	1236		17
1237	1237		18
1238	1238		19
1239	1239		20
1240	1240		21
1241	1241		22
1242	1242		23
1243	1243		24
1244	1244		1
1245	1245		2
1246	1246		3
1247	1247		4
1248	1248		5
1249	1249		6
1250	1250		7
1251	1251		8
1252	1252		9
1253	1253		10
1254	1254		11
1255	1255		12
1256	1256		13
1257	1257		14
1258	1258		15
1259	1259		16
1260	1260		17
1261	1261		18
1262	1262		19
1263	1263		20
1264	1264		21
1265	1265		22
1266	1266		23
1267	1267		24
1268	1268
1269	1269		benefit of an eligible person to a spouse of the
1270	1270		eligible person or to a member o f the household in
1271	1271		which the eligible person resides and who is
1272	1272		authorized to make purchases on the person ’s behalf,
1273	1273		when such eligible person is not present at the sale,
1274	1274		shall also be exempt for purposes of this paragraph.
1275	1275		The Oklahoma Tax Commission shall issue a separate
1276	1276		exemption card to a spouse of an eligible person or to
1277	1277		a member of the household in which the eligible person
1278	1278		resides who is authorized to make purchases on the
1279	1279		person’s behalf, if requested by the eligible person.
1280	1280		Sales qualifying for the exemption authorized by this
1281	1281		paragraph shall not exceed Twenty -five Thousand
1282	1282		Dollars ($25,000.00) per year per individual while the
1283	1283		disabled veteran is living. Sales quali fying for the
1284	1284		exemption authorized by this paragraph shall not
1285	1285		exceed One Thousand Dollars ($1,000.00) per year for
1286	1286		an unremarried surviving spouse. Upon request of the
1287	1287		Tax Commission, a person asserting or claiming the
1288	1288		exemption authorized by this paragr aph shall provide a
1289	1289		statement, executed under oath, that the total sales
1290	1290		amounts for which the exemption is applicable have not
1291	1291		exceeded Twenty-five Thousand Dollars ($25,000.00) per
1292	1292		year per living disabled veteran or One Thousand
1293	1293
1294	1294
1295	1295		Req. No. 1281 Page 18 1
1296	1296		2
1297	1297		3
1298	1298		4
1299	1299		5
1300	1300		6
1301	1301		7
1302	1302		8
1303	1303		9
1304	1304		10
1305	1305		11
1306	1306		12
1307	1307		13
1308	1308		14
1309	1309		15
1310	1310		16
1311	1311		17
1312	1312		18
1313	1313		19
1314	1314		20
1315	1315		21
1316	1316		22
1317	1317		23
1318	1318		24
1319	1319		1
1320	1320		2
1321	1321		3
1322	1322		4
1323	1323		5
1324	1324		6
1325	1325		7
1326	1326		8
1327	1327		9
1328	1328		10
1329	1329		11
1330	1330		12
1331	1331		13
1332	1332		14
1333	1333		15
1334	1334		16
1335	1335		17
1336	1336		18
1337	1337		19
1338	1338		20
1339	1339		21
1340	1340		22
1341	1341		23
1342	1342		24
1343	1343
1344	1344		Dollars ($1,000.00) per year for an unremarried
1345	1345		surviving spouse. If the amount of such exempt sales
1346	1346		exceeds such amount, the sales tax in excess of the
1347	1347		authorized amount shall be treated as a direct sales
1348	1348		tax liability and may be recovered by the Tax
1349	1349		Commission in the same mann er provided by law for
1350	1350		other taxes including penalty and interest. The Tax
1351	1351		Commission shall promulgate any rules necessary to
1352	1352		implement the provisions of this paragraph, which
1353	1353		shall include rules providing for the disclosure of
1354	1354		information about persons e ligible for the exemption
1355	1355		authorized in this paragraph to the Oklahoma
1356	1356		Department of Veterans Affairs, as authorized in
1357	1357		Section 205 of this title. For purposes of the
1358	1358		exemption authorized by this subparagraph, if the
1359	1359		disability determination that would ha ve been made
1360	1360		while the disabled veteran was still living is not
1361	1361		made final until after the death of the disabled
1362	1362		veteran, the exemption authorized by this subparagraph
1363	1363		may still be claimed by the surviving spouse;
1364	1364		35. Sales of electricity to the operator, specifically
1365	1365		designated by the Corporation Commission, of a spacing unit or lease
1366	1366		from which oil is produced or attempted to be produced using
1367	1367		enhanced recovery methods including, but not limited to, increased
1368	1368
1369	1369
1370	1370		Req. No. 1281 Page 19 1
1371	1371		2
1372	1372		3
1373	1373		4
1374	1374		5
1375	1375		6
1376	1376		7
1377	1377		8
1378	1378		9
1379	1379		10
1380	1380		11
1381	1381		12
1382	1382		13
1383	1383		14
1384	1384		15
1385	1385		16
1386	1386		17
1387	1387		18
1388	1388		19
1389	1389		20
1390	1390		21
1391	1391		22
1392	1392		23
1393	1393		24
1394	1394		1
1395	1395		2
1396	1396		3
1397	1397		4
1398	1398		5
1399	1399		6
1400	1400		7
1401	1401		8
1402	1402		9
1403	1403		10
1404	1404		11
1405	1405		12
1406	1406		13
1407	1407		14
1408	1408		15
1409	1409		16
1410	1410		17
1411	1411		18
1412	1412		19
1413	1413		20
1414	1414		21
1415	1415		22
1416	1416		23
1417	1417		24
1418	1418
1419	1419		pressure in a producing formation through the use of water or
1420	1420		saltwater if the electrical usage is associated with and neces sary
1421	1421		for the operation of equipment required to inject or circulate
1422	1422		fluids in a producing formation for the purpose of forcing oil or
1423	1423		petroleum into a wellbore for eventual reco very and production from
1424	1424		the wellhead. In order to be eligible for the sales tax exemption
1425	1425		authorized by this paragraph, the total content of oil recovered
1426	1426		after the use of enhanced recovery methods shall not exceed one
1427	1427		percent (1%) by volume. The exempt ion authorized by this paragraph
1428	1428		shall be applicable only to the state sales ta x rate and shall not
1429	1429		be applicable to any county or municipal sales tax rate;
1430	1430		36. Sales of intrastate charter and tour bus transportation.
1431	1431		As used in this paragraph, “intrastate charter and tour bus
1432	1432		transportation” means the transportation of persons from one
1433	1433		location in this state to another location in this state in a motor
1434	1434		vehicle which has been constructed in such a manner that it may
1435	1435		lawfully carry more than eighteen perso ns, and which is ordinarily
1436	1436		used or rented to carry persons for compensation. Provided, this
1437	1437		exemption shall not apply to regularly scheduled bus transportation
1438	1438		for the general public;
1439	1439		37. Sales of vitamins, minerals, and dietary supplements by a
1440	1440		licensed chiropractor to a person who is the patient of such
1441	1441		chiropractor at the physical location where the chiropractor
1442	1442		provides chiropractic care or services to such patient. The
1443	1443
1444	1444
1445	1445		Req. No. 1281 Page 20 1
1446	1446		2
1447	1447		3
1448	1448		4
1449	1449		5
1450	1450		6
1451	1451		7
1452	1452		8
1453	1453		9
1454	1454		10
1455	1455		11
1456	1456		12
1457	1457		13
1458	1458		14
1459	1459		15
1460	1460		16
1461	1461		17
1462	1462		18
1463	1463		19
1464	1464		20
1465	1465		21
1466	1466		22
1467	1467		23
1468	1468		24
1469	1469		1
1470	1470		2
1471	1471		3
1472	1472		4
1473	1473		5
1474	1474		6
1475	1475		7
1476	1476		8
1477	1477		9
1478	1478		10
1479	1479		11
1480	1480		12
1481	1481		13
1482	1482		14
1483	1483		15
1484	1484		16
1485	1485		17
1486	1486		18
1487	1487		19
1488	1488		20
1489	1489		21
1490	1490		22
1491	1491		23
1492	1492		24
1493	1493
1494	1494		provisions of this paragraph shall not be applicable to any drug,
1495	1495		medicine, or substance for which a prescription by a licensed
1496	1496		physician is required;
1497	1497		38. Sales of goods, wares, merchandise, tangible personal
1498	1498		property, machinery, and equipment to a web search portal located in
1499	1499		this state which derives at least eighty percent (80%) of its annual
1500	1500		gross revenue from the sale of a product or service to an out -of-
1501	1501		state buyer or consumer. For purposes of this paragraph, “web
1502	1502		search portal” means an establishment classified under NAICS North
1503	1503		American Industry Classification System (NAICS) code 519130 which
1504	1504		operates websites that use a search engine to generate and mai ntain
1505	1505		extensive databases of Internet addresses and content in an easily
1506	1506		searchable format;
1507	1507		39. Sales of tangible personal property consumed or
1508	1508		incorporated in the construction or expansion of a facility for a
1509	1509		corporation organized under Section 437 et seq. of Title 18 of the
1510	1510		Oklahoma Statutes as a rural electric cooperative. For purposes of
1511	1511		this paragraph, sales made to a contractor or subcontractor that has
1512	1512		previously entered into a contractual relationship with a rural
1513	1513		electric cooperative for construc tion or expansion of a facility
1514	1514		shall be considered sales made to a rural electric cooperative;
1515	1515		40. Sales of tangible personal property or services to a
1516	1516		business primarily enga ged in the repair of consumer electronic
1517	1517		goods including, but not limited to, cell phones, compact disc
1518	1518
1519	1519
1520	1520		Req. No. 1281 Page 21 1
1521	1521		2
1522	1522		3
1523	1523		4
1524	1524		5
1525	1525		6
1526	1526		7
1527	1527		8
1528	1528		9
1529	1529		10
1530	1530		11
1531	1531		12
1532	1532		13
1533	1533		14
1534	1534		15
1535	1535		16
1536	1536		17
1537	1537		18
1538	1538		19
1539	1539		20
1540	1540		21
1541	1541		22
1542	1542		23
1543	1543		24
1544	1544		1
1545	1545		2
1546	1546		3
1547	1547		4
1548	1548		5
1549	1549		6
1550	1550		7
1551	1551		8
1552	1552		9
1553	1553		10
1554	1554		11
1555	1555		12
1556	1556		13
1557	1557		14
1558	1558		15
1559	1559		16
1560	1560		17
1561	1561		18
1562	1562		19
1563	1563		20
1564	1564		21
1565	1565		22
1566	1566		23
1567	1567		24
1568	1568
1569	1569		players, personal computers, MP3 players, digital devices for the
1570	1570		storage and retrieval of information through hard -wired or wireless
1571	1571		computer or Internet connections, if the devices are sold to the
1572	1572		business by the original manufac turer of such devices and the
1573	1573		devices are repaired, refitted or refurbished for sale by the entity
1574	1574		qualifying for the exemption authorized by this paragraph directly
1575	1575		to retail consumers or if the devices are sold to another business
1576	1576		entity for sale to retail consumers;
1577	1577		41. On or after July 1, 2019, and prior to July 1, 2024, sales
1578	1578		or leases of rolling stock when sold or leased by the manufacturer,
1579	1579		regardless of whether the purch aser is a public services corporation
1580	1580		engaged in business as a common carrier o f property or passengers by
1581	1581		railway, for use or consumption by a common carrier directly in the
1582	1582		rendition of public service. For purposes of this paragraph,
1583	1583		“rolling stock” means locomotives, autocars, and railroad cars and
1584	1584		“sales or leases” includes railroad car maintenance and retrofitting
1585	1585		of railroad cars for their further use only on the railways;
1586	1586		42. Sales of gold, silver, platinum, palladium , or other
1587	1587		bullion items such a s coins and bars and legal tender of any nation,
1588	1588		which legal tender is sold acc ording to its value as precious metal
1589	1589		or as an investment. As used in the paragraph, “bullion” means any
1590	1590		precious metal including, but not limited to, gold, silver,
1591	1591		platinum, and palladium, that is in such a state or condition that
1592	1592		its value depends upon its precious metal content and not its form.
1593	1593
1594	1594
1595	1595		Req. No. 1281 Page 22 1
1596	1596		2
1597	1597		3
1598	1598		4
1599	1599		5
1600	1600		6
1601	1601		7
1602	1602		8
1603	1603		9
1604	1604		10
1605	1605		11
1606	1606		12
1607	1607		13
1608	1608		14
1609	1609		15
1610	1610		16
1611	1611		17
1612	1612		18
1613	1613		19
1614	1614		20
1615	1615		21
1616	1616		22
1617	1617		23
1618	1618		24
1619	1619		1
1620	1620		2
1621	1621		3
1622	1622		4
1623	1623		5
1624	1624		6
1625	1625		7
1626	1626		8
1627	1627		9
1628	1628		10
1629	1629		11
1630	1630		12
1631	1631		13
1632	1632		14
1633	1633		15
1634	1634		16
1635	1635		17
1636	1636		18
1637	1637		19
1638	1638		20
1639	1639		21
1640	1640		22
1641	1641		23
1642	1642		24
1643	1643
1644	1644		The exemption authorized by this paragraph shall not apply to
1645	1645		fabricated metals that have been processed or manufactured for
1646	1646		artistic use or as jewelry; and
1647	1647		43. Recovery fees on the rental charge from any item of heavy
1648	1648		equipment property rental as provided for in Section 2 of this act
1649	1649		2807.11 of this title .
1650	1650		SECTION 2. NEW LAW A new section of law to be codifie d
1651	1651		in the Oklahoma Statutes as Section 1357.12 of Title 68, unless
1652	1652		there is created a duplication in numbering, reads as follows:
1653	1653		A. As used in this section:
1654	1654		1. “Media production facility ” means a structure, building, and
1655	1655		portions of a structure or buildi ng exclusively used for the purpose
1656	1656		of creating production projects including, but not limited to:
1657	1657		a. a soundstage and scoring stage ,
1658	1658		b. a production office,
1659	1659		c. a post-production facility, animation production
1660	1660		facility, and a video game production facility ,
1661	1661		d. storage and construction space, and
1662	1662		e. a sound recording studio and motion picture studio;
1663	1663		and
1664	1664		2. “Production project” means a visual and sound production
1665	1665		including a film, television program, commercial, video game, or
1666	1666		digital interactive media prod uction.
1667	1667
1668	1668
1669	1669		Req. No. 1281 Page 23 1
1670	1670		2
1671	1671		3
1672	1672		4
1673	1673		5
1674	1674		6
1675	1675		7
1676	1676		8
1677	1677		9
1678	1678		10
1679	1679		11
1680	1680		12
1681	1681		13
1682	1682		14
1683	1683		15
1684	1684		16
1685	1685		17
1686	1686		18
1687	1687		19
1688	1688		20
1689	1689		21
1690	1690		22
1691	1691		23
1692	1692		24
1693	1693		1
1694	1694		2
1695	1695		3
1696	1696		4
1697	1697		5
1698	1698		6
1699	1699		7
1700	1700		8
1701	1701		9
1702	1702		10
1703	1703		11
1704	1704		12
1705	1705		13
1706	1706		14
1707	1707		15
1708	1708		16
1709	1709		17
1710	1710		18
1711	1711		19
1712	1712		20
1713	1713		21
1714	1714		22
1715	1715		23
1716	1716		24
1717	1717
1718	1718		B. The Oklahoma Film and Music Office shall, upon the
1719	1719		nomination of a qualified media production location pursuant to
1720	1720		subsection D of this section , accept applications to be designated a
1721	1721		qualified media production facility.
1722	1722		C. Applications shall be approved by the Office according to
1723	1723		the following criteria:
1724	1724		1. The construction, renovation, improvement , or expansion of a
1725	1725		facility or a portion of a facility to be exclusively used as a
1726	1726		media production facility ;
1727	1727		2. The location shall be in an area with an adequate workforce,
1728	1728		infrastructure, or resources to support production projects; and
1729	1729		3. The construction, renovation, improvement, or expansion of a
1730	1730		media production facility shall provide a positive net benefit to
1731	1731		the state, as determined by the Office and the Oklahoma Department
1732	1732		of Commerce.
1733	1733		D. Cities, towns, municipalities, and counties in this state
1734	1734		may, upon request by an entity planning to create a media production
1735	1735		facility, nominate, by resolution, a qualified media production
1736	1736		location. Entities applying for designation as a qualified media
1737	1737		production facility pursua nt to this section shall receive a
1738	1738		nomination by the city, town, or municipality where the facility is
1739	1739		to be located and, if the facility is to be located within a county
1740	1740		that levies a sales tax pursuant to Section 1370 of Title 68 of the
1741	1741
1742	1742
1743	1743		Req. No. 1281 Page 24 1
1744	1744		2
1745	1745		3
1746	1746		4
1747	1747		5
1748	1748		6
1749	1749		7
1750	1750		8
1751	1751		9
1752	1752		10
1753	1753		11
1754	1754		12
1755	1755		13
1756	1756		14
1757	1757		15
1758	1758		16
1759	1759		17
1760	1760		18
1761	1761		19
1762	1762		20
1763	1763		21
1764	1764		22
1765	1765		23
1766	1766		24
1767	1767		1
1768	1768		2
1769	1769		3
1770	1770		4
1771	1771		5
1772	1772		6
1773	1773		7
1774	1774		8
1775	1775		9
1776	1776		10
1777	1777		11
1778	1778		12
1779	1779		13
1780	1780		14
1781	1781		15
1782	1782		16
1783	1783		17
1784	1784		18
1785	1785		19
1786	1786		20
1787	1787		21
1788	1788		22
1789	1789		23
1790	1790		24
1791	1791
1792	1792		Oklahoma Statutes, the nomination of the county where the facility
1793	1793		is to be located.
1794	1794		E. Designation as a qualified media production facility and
1795	1795		qualification for the exemption provided for in paragraph 23 of
1796	1796		Section 1357 of Title 68 of the Oklahoma Statutes shall be for a
1797	1797		period of two (2) years from the date requested by the applicant and
1798	1798		approved by the Office.
1799	1799		F. Upon approval of an application, the Office shall notify the
1800	1800		Oklahoma Tax Commission of the approval and the period of
1801	1801		designation as a qualified media production facility.
1802	1802		G. In no event shall there be in excess of five qualified media
1803	1803		production facility designations at any time.
1804	1804		H. The Oklahoma Department of Commerce and the Ok lahoma Tax
1805	1805		Commission may promulgate rules to enforce the provisions of this
1806	1806		section.
1807	1807		SECTION 3. This act shall become effective November 1, 2025.
1808	1808
1809	1809		60-1-1281 QD 12/30/2024 5:10:28 PM