OK
Oklahoma Senate Bill SB238

Oklahoma 2025 Regular Session

Oklahoma Senate Bill SB238 Compare Versions

Only one version of the bill is available at this time.
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5353 STATE OF OKLAHOMA
5454
5555 1st Session of the 60th Legislature (2025)
5656
5757 SENATE BILL 238 By: Murdock
5858
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6363 AS INTRODUCED
6464
6565 An Act relating to sales tax; amending 68 O.S. 2021,
6666 Section 1357, as last amended by Section 4, Chapter
6767 363, O.S.L. 2024 (68 O.S. Supp. 2024, Section 1357),
6868 which relates to exemptions; providing exemption for
6969 sales of ammunition; defining term; updating
7070 statutory references; updating statutory language;
7171 and providing an effective date .
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7575 BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
7676 SECTION 1. AMENDATORY 68 O.S. 2021, Sec tion 1357, as
7777 last amended by Section 4, Chapter 363, O.S.L. 2024 (68 O.S. Supp.
7878 2024, Section 1357), is amended to read as follows:
7979 Section 1357. Exemptions – General. There are hereby
8080 specifically exempted from the tax levied by the Oklahoma Sales Tax
8181 Code:
8282 1. Transportation of school pupils to and from elementary
8383 schools or high schools in motor or other vehicles;
8484 2. Transportation of persons where the fare of each person d oes
8585 not exceed One Dollar ($1.00), or local transportation of persons
8686 within the corporate limits of a municipality except by taxicabs;
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138138 3. Sales for resale to persons engaged in the business of
139139 reselling the articles purchased, whether within or without t he
140140 state, provided that such sales to residents of this state are made
141141 to persons to whom sales tax permits have been issued as provided in
142142 the Oklahoma Sales Tax Code. This exemption shall not apply to the
143143 sales of articles made to persons holding permit s when such persons
144144 purchase items for their use and which they are not regula rly
145145 engaged in the business of reselling; neither shall this exemption
146146 apply to sales of tangible personal property to peddlers, solicitors
147147 and other salespersons who do not have an established place of
148148 business and a sales tax permit. The exemption provided by this
149149 paragraph shall apply to sales of motor fuel or diesel fuel to a
150150 Group Five vendor, but the use of such motor fuel or diesel fuel by
151151 the Group Five vendor shall not b e exempt from the tax levied by the
152152 Oklahoma Sales Tax Code. The purchase of motor fuel or diesel fuel
153153 is exempt from sales tax when the motor fuel is for shipment outside
154154 this state and consumed by a common carrier by rail in the conduct
155155 of its business. The sales tax shall apply to the purchase of motor
156156 fuel or diesel fuel in Oklahoma by a common carrier by rail when
157157 such motor fuel is purchased for fueling, within this state, of any
158158 locomotive or other motorized flanged wheel equipment;
159159 4. Sales of advertising space in newspapers and periodicals;
160160 5. Sales of programs relating to sporting and entertainment
161161 events, and sales of advertising on billboards (including signage,
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213213 posters, panels, marquees or on other similar surfaces, whether
214214 indoors or outdoors) or in programs relating to sporting and
215215 entertainment events, and sales of any advertising, to be displayed
216216 at or in connection with a sporting event, via the Internet,
217217 electronic display devices or through public address or broadcast
218218 systems. The exemption authorized by this paragraph shall be
219219 effective for all sales made on o r after January 1, 2001;
220220 6. Sales of any advertising, other than the advertising
221221 described by paragraph 5 of this section, via the Internet,
222222 electronic display devices or throug h the electronic media including
223223 radio, public address or broadcast systems, television (whether
224224 through closed circuit broadcasting systems or otherwise), and cable
225225 and satellite television, and the servicing of any advertising
226226 devices;
227227 7. Eggs, feed, supplies, machinery, and equipment purchased by
228228 persons regularly engaged in the business of raising worms, fish,
229229 any insect, or any other form of terrestrial or aquatic animal life
230230 and used for the purpose of raising same for marketing. This
231231 exemption shall only be granted and extended to the purchaser when
232232 the items are to be used and in fact are used in the raising of
233233 animal life as set out above. Each purchaser shall certify, in
234234 writing, on the invoice or sales ticket retained by the vendor that
235235 the purchaser is regularly engaged in the business of raising such
236236 animal life and that the items purchased will be used only in such
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288288 business. The vendor shall certify to the Oklahoma Tax Commission
289289 that the price of the items has been reduced to grant the full
290290 benefit of the exemption. Violation hereof by the purchaser or
291291 vendor shall be a misdemeanor;
292292 8. Sale of natural or artificial gas and electricity, and
293293 associated delivery or transmission services, when sold exclusively
294294 for residential use. Provided, t his exemption shall not apply to
295295 any sales tax levied by a city or town, or a county or any other
296296 jurisdiction in this state;
297297 9. In addition to the exemptions authorized by Section 1357.6
298298 of this title, sales of drugs sold pursuant to a prescription
299299 written for the treatment of human beings by a person licensed to
300300 prescribe the drugs, and sales of insulin and medical oxygen.
301301 Provided, this exemption shall not apply to over -the-counter drugs;
302302 10. Transfers of title or possession of empty, partially
303303 filled, or filled returnable oil and chemical drums to any person
304304 who is not regularly engaged in the business of selling, reselling
305305 or otherwise transferring empty, partially filled or filled
306306 returnable oil drums;
307307 11. Sales of one-way utensils, paper napkins, paper cups,
308308 disposable hot containers, and other one -way carry out materials to
309309 a vendor of meals or beverages;
310310 12. Sales of food or food products for home consumption which
311311 are purchased in whole or in part with coupons issued pursuant to
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363363 the federal food stamp program as authorized by Sections 2011
364364 through 2029 2036d of Title 7 of the United States Code, as to that
365365 portion purchased with such coupons. The exemption provided for
366366 such sales shall be inapplicable to such sales upon the effective
367367 date of any federal law that removes the requirement of the
368368 exemption as a condition for participation by the state in the
369369 federal food stamp program;
370370 13. Sales of food or food products, or any equipment or
371371 supplies used in the preparation of the food or food produ cts to or
372372 by an organization which:
373373 a. is exempt from taxation pursuant to the provisions of
374374 Section 501(c)(3) of the Internal Revenue Code of
375375 1986, as amended, 26 U.S.C., Section 501(c)(3), and
376376 which provides and delivers prepared meals for home
377377 consumption to elderly or homebound persons as part of
378378 a program commonly known as “Meals on Wheels” or
379379 “Mobile Meals”, or
380380 b. is exempt from taxation pursuant to the provisions of
381381 Section 501(c)(3) of the Internal Revenue Code of
382382 1986, as amended, 26 U.S.C., Section 501(c)(3), and
383383 which receives federal funding pursuant to the Older
384384 Americans Act of 1965, as amended, for the purpose of
385385 providing nutrition programs for the care and benefit
386386 of elderly persons;
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438438 14. a. Sales of tangible personal property or services to or
439439 by organizations which are exempt from taxation
440440 pursuant to the provisions of Section 501(c)(3) of the
441441 Internal Revenue Code of 1986, as amended, 26 U.S.C.,
442442 Section 501(c)(3), and:
443443 (1) are primarily involved in the collection and
444444 distribution of food an d other household products
445445 to other organizations that facilitate the
446446 distribution of such products to the needy and
447447 such distributee organizations are exempt from
448448 taxation pursuant to the provisions of Section
449449 501(c)(3) of the Internal Revenue Code of 1986,
450450 as amended, 26 U.S.C., Section 501(c)(3), or
451451 (2) facilitate the distribution of such products to
452452 the needy.
453453 b. Sales made in the course of business for profit or
454454 savings, competing with other persons engaged in the
455455 same or similar business shall not be exempt under
456456 this paragraph;
457457 15. Sales of tangible personal property or servi ces to
458458 children’s homes which are located on church -owned property and are
459459 operated by organizations exempt from taxation pursuant to the
460460 provisions of the Internal Revenue Code of 1986, as amended, 26
461461 U.S.C., Section 501(c)(3);
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513513 16. Sales of computers, data processing equipment, related
514514 peripherals, and telephone, telegraph or telecommunications service
515515 and equipment for use in a qualified aircraft maintenance or
516516 manufacturing facility. For purposes of this paragraph, “qualified
517517 aircraft maintenance or ma nufacturing facility ” means a new or
518518 expanding facility primarily engaged in aircraft repair, building or
519519 rebuilding, whether or not on a factory basis, whose total cost of
520520 construction exceeds the sum of Five Million Dollars ($5,000,000.00)
521521 and which employs at least two hundred fifty (250) new full-time-
522522 equivalent employees, as certified by the Oklahoma Employment
523523 Security Commission, upon completion of the facility. In order t o
524524 qualify for the exemption provided for by this paragraph, the cost
525525 of the items purchased by the qualified aircraft maintenance or
526526 manufacturing facility shall equal or exceed the sum of Two Million
527527 Dollars ($2,000,000.00);
528528 17. Sales of tangible persona l property consumed or
529529 incorporated in the construction or expansion of a qualified
530530 aircraft maintenance or manufacturing facility as defined in
531531 paragraph 16 of this section. For purposes of this paragraph, sales
532532 made to a contractor or subcontractor that has previously entered
533533 into a contractual relationship with a qualified aircr aft
534534 maintenance or manufacturing facility for construction or expansion
535535 of such a facility shall be considered sales made to a qualified
536536 aircraft maintenance or manufacturing fac ility;
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588588 18. Sales of the following telecommunications services:
589589 a. Interstate interstate and International “800 service”
590590 international 800 service . “800 service” means a
591591 telecommunications service that allows a caller to
592592 dial a toll-free number without in curring a charge for
593593 the call. The service is typically marketed under the
594594 name “800”, “855”, “866”, “877” and “888” toll-free
595595 calling, and any subsequent numbers designated by the
596596 Federal Communications Commission,
597597 b. Interstate interstate and International “900 service”
598598 international 900 service . “900 service” means an
599599 inbound toll telecommunications service purchased by a
600600 subscriber that allows the subscriber ’s customers to
601601 call in to the subscriber ’s prerecorded announcement
602602 or live service. 900 serv ice does not include the
603603 charge for: collection services provided by the
604604 seller of the telecommunications services to the
605605 subscriber, or service or product sold by the
606606 subscriber to the subscriber ’s customer. The service
607607 is typically marketed under the n ame “900” service,
608608 and any subsequent numbers designated by the Federal
609609 Communications Commission,
610610 c. Interstate interstate and International “private
611611 communications service ” international private
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663663 communications service . “Private communications
664664 service” means a telecommunications service that
665665 entitles the customer to exclusive or p riority use of
666666 a communications channel or group of channels between
667667 or among termination points, regardless of the manner
668668 in which such channel or channels are connected, and
669669 includes switching capacity, extension lines, stations
670670 and any other associated services that are provided in
671671 connection with the use of such channel or channels,
672672 d. “Value-added nonvoice data service ” value-added
673673 nonvoice data service . “Value-added nonvoice data
674674 service” means a service that otherwise meets the
675675 definition of telecom munications services in which
676676 computer processing applications are used to act on
677677 the form, content, code or protocol of the information
678678 or data primarily for a purpose other tha n
679679 transmission, conveyance, or routing,
680680 e. Interstate interstate and International international
681681 telecommunications service which is:
682682 (1) rendered by a company for private use within its
683683 organization, or
684684 (2) used, allocated or distributed by a company to
685685 its affiliated group,
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737737 f. Regulatory regulatory assessments and charges
738738 including charges to fund the Oklahoma Universal
739739 Service Fund, the Oklahoma Lifeline Fund and the
740740 Oklahoma High Cost Fund, and
741741 g. Telecommunications telecommunications nonrecurring
742742 charges including but not limited to the installation,
743743 connection, change, or initiation of
744744 telecommunications services which are not associated
745745 with a retail consumer sale;
746746 19. Sales of railroad track spikes manufactured and sold for
747747 use in this state in the construction or repair of railroad tracks,
748748 switches, sidings, and turnouts;
749749 20. Sales of aircraft and aircraft parts provided such sales
750750 occur at a qualified aircraft maintenance facility. As used in this
751751 paragraph, “qualified aircraft maintenance facili ty” means a
752752 facility operated by an air common carrier including one or more
753753 component overhaul support buildings or structures in an area owned,
754754 leased, or controlled by the air common carrier, at which there were
755755 employed at least two thousand (2,000) full-time-equivalent
756756 employees in the preceding year as certified by the Oklahom a
757757 Employment Security Commission and which is primarily related to the
758758 fabrication, repair, alteration, modification, refurbishing,
759759 maintenance, building, or rebuilding of commer cial aircraft or
760760 aircraft parts used in air common carriage. For purposes of this
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812812 paragraph, “air common carrier” shall also include members of an
813813 affiliated group as defined by Section 1504 of the Internal Revenue
814814 Code of 1986, as amended, 26 U.S.C., Section 1504. Beginning July
815815 1, 2012, the exemption shall include sales of machinery, tools,
816816 supplies, equipment, and related tangible personal property and
817817 services used or consumed in the repair, remodeling, or maintenance
818818 of aircraft, aircraft engines or aircraft component parts which
819819 occur at a qualified aircraft maintenance facility;
820820 21. Sales of machinery and equipment purchased and used by
821821 persons and establishments primarily engaged in computer services
822822 and data processing:
823823 a. as defined under Indust ry Group Numbers 7372 and 7373
824824 of the Standard Industrial Classification (SIC)
825825 Manual, latest version, which derive at least fifty
826826 percent (50%) of their annual gross revenues from the
827827 sale of a product or service to an out -of-state buyer
828828 or consumer, and
829829 b. as defined under Industry Group Number 7374 of the SIC
830830 Manual, latest version, which derive at least eighty
831831 percent (80%) of their annual gross revenues from the
832832 sale of a product or service to an out -of-state buyer
833833 or consumer.
834834 Eligibility for the exem ption set out in this paragraph shall be
835835 established, subject to review by the Tax Commission, by annually
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887887 filing an affidavit with the Tax Commission stating that the
888888 facility so qualifies and such information as required by the Tax
889889 Commission. For purpo ses of determining whether annual gross
890890 revenues are derived from sales to out -of-state buyers or consumers,
891891 all sales to the federal government shall be considered to be to an
892892 out-of-state buyer or consumer;
893893 22. Sales of prosthetic devices to an individu al for use by
894894 such individual. For purposes of this paragraph, “prosthetic
895895 device” shall have the same meaning as provided in Section 1357.6 of
896896 this title, but shall not include corrective eye glasses, contact
897897 lenses, or hearing aids;
898898 23. Sales of tangib le personal property or services to a motion
899899 picture or television production company to be used or consumed in
900900 connection with an eligible production. For purposes of this
901901 paragraph, “eligible production” means a documentary, special, music
902902 video or a television commercial or television program that will
903903 serve as a pilot for or be a segment of an ongoing dramatic or
904904 situation comedy series filmed or taped for network or national or
905905 regional syndication or a feature -length motion picture intended for
906906 theatrical release or for network or national or regional
907907 syndication or broadcast. The provisions of this paragraph shall
908908 apply to sales occurring on or after July 1, 1996. In order to
909909 qualify for the exemption, the motion picture or television
910910 production company shall file any documentation and information
911911
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962962 required to be submitted pu rsuant to rules promulgated by the Tax
963963 Commission;
964964 24. Sales of diesel fuel sold for consumption by commercial
965965 vessels, barges and other commercial watercraft;
966966 25. Sales of tangible personal property or services to tax -
967967 exempt independent nonprofit biomedical research foundations that
968968 provide educational programs for Oklahoma science students and
969969 teachers and to tax-exempt independent nonprofit community blood
970970 banks headquartered in this state;
971971 26. Effective May 6, 1992, sales of wireless telecommunicatio ns
972972 equipment to a vendor who subsequently transfers the equipment at no
973973 charge or for a discounted charge to a consumer as part of a
974974 promotional package or as an inducement to co mmence or continue a
975975 contract for wireless telecommunications services;
976976 27. Effective January 1, 1991, leases of rail transportation
977977 cars to haul coal to coal -fired plants located in this state which
978978 generate electric power;
979979 28. Beginning July 1, 2005, s ales of aircraft engine repairs,
980980 modification, and replacement parts, sales of aircraft frame repairs
981981 and modification, aircraft interior modification, and paint, and
982982 sales of services employed in the repair, modification, and
983983 replacement of parts of aircr aft engines, aircraft frame and
984984 interior repair and modification, and paint;
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10361036 29. Sales of materials and supplies to the owner or operator of
10371037 a ship, motor vessel, or barge that is used in interstate or
10381038 international commerce if the materials and supplies:
10391039 a. are loaded on the ship, motor vessel, or barge and
10401040 used in the maintenance and operation of the ship,
10411041 motor vessel, or barge, or
10421042 b. enter into and become component parts of the ship,
10431043 motor vessel, or barge;
10441044 30. Sales of tangible personal property made at estate sales at
10451045 which such property is offered for sale on the premises of the
10461046 former residence of the decedent by a person who is not required to
10471047 be licensed pursuant to the Transient Merchant Licensing Act, or who
10481048 is not otherwise required to obtain a sales tax permit for the sale
10491049 of such property pursuant to the provisions of Section 1364 of this
10501050 title; provided:
10511051 a. such sale or event may not be held for a period
10521052 exceeding three (3) consecutive days,
10531053 b. the sale must be conducted within six (6) month s of
10541054 the date of death of the decedent, and
10551055 c. the exemption allowed by this paragraph shall not be
10561056 allowed for property that was not part of the
10571057 decedent’s estate;
10581058 31. Beginning January 1, 2004, sales of electricity and
10591059 associated delivery and transmissi on services, when sold exclusively
10601060
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11111111 for use by an oil and gas operator for rese rvoir dewatering projects
11121112 and associated operations commencing on or after July 1, 2003, in
11131113 which the initial water -to-oil ratio is greater than or equal to
11141114 five-to-one water-to-oil, and such oil and gas development projects
11151115 have been classified by the Corporation Commission as a reservoir
11161116 dewatering unit;
11171117 32. Sales of prewritten computer software that is delivered
11181118 electronically. For purposes of this paragraph, “delivered
11191119 electronically” means delivered to the purchaser by means other than
11201120 tangible storage media;
11211121 33. Sales of modular dwelling units when built at a production
11221122 facility and moved in whole or in parts, to be assembled on -site,
11231123 and permanently affixed to the real pr operty and used for
11241124 residential or commercial purposes. The exemption provided by this
11251125 paragraph shall equal forty -five percent (45%) of the total sales
11261126 price of the modular dwelling unit. For purposes of this paragraph,
11271127 “modular dwelling unit ” means a structure that is not subject to the
11281128 motor vehicle excise tax imposed pursuant to Section 2103 of this
11291129 title;
11301130 34. Sales of tangible personal property or services to:
11311131 a. persons who are residents of Oklahoma and have been
11321132 honorably discharged from active se rvice in any branch
11331133 of the Armed Forces of the United States or Oklahoma
11341134 National Guard and who have been certified by the
11351135
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11861186 United States Department of Veterans Affairs or its
11871187 successor to be in receipt of disability compensation
11881188 at the one-hundred-percent rate and the disability
11891189 shall be permanent and have been sustained through
11901190 military action or accident or resulting from disease
11911191 contracted while in such active service and registered
11921192 with the veterans registry created by the Oklahoma
11931193 Department of Veteran s Affairs, or
11941194 b. the surviving spouse of the person in subparagraph a
11951195 of this paragraph if the person is deceased and the
11961196 spouse has not remarried and the surviving spouse of a
11971197 person who is determined by the United States
11981198 Department of Defense or any bran ch of the United
11991199 States military to have died while in the line of duty
12001200 if the spouse has not remarried. Sales for the
12011201 benefit of an eligible person to a spouse of the
12021202 eligible person or to a member of the household in
12031203 which the eligible person resides an d who is
12041204 authorized to make purchases on the person ’s behalf,
12051205 when such eligible person is not present at the sale,
12061206 shall also be exempt for purposes of this paragraph.
12071207 The Oklahoma Tax Commission shall issue a separate
12081208 exemption card to a spouse of an el igible person or to
12091209 a member of the household in which the eligible person
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12611261 resides who is authorized to make purchases on the
12621262 person’s behalf, if requested by the eligible person.
12631263 Sales qualifying for the exemption authorized by this
12641264 paragraph shall not e xceed Twenty-five Thousand
12651265 Dollars ($25,000.00) per year per individual while the
12661266 disabled veteran is living. Sales qualifying for the
12671267 exemption authorized by this paragraph shall not
12681268 exceed One Thousand Dollars ($1,000.00) per year for
12691269 an unremarried surviving spouse. Upon request of the
12701270 Tax Commission, a person asserting or clai ming the
12711271 exemption authorized by this paragraph shall provide a
12721272 statement, executed under oath, that the total sales
12731273 amounts for which the exemption is applicable have not
12741274 exceeded Twenty-five Thousand Dollars ($25,000.00) per
12751275 year per living disabled veteran or One Thousand
12761276 Dollars ($1,000.00) per year for an unremarried
12771277 surviving spouse. If the amount of such exempt sales
12781278 exceeds such amount, the sales tax in excess of the
12791279 authorized amount shall be treated as a direct sales
12801280 tax liability and may be reco vered by the Tax
12811281 Commission in the same manner provided by law for
12821282 other taxes including penalty and interest. The Tax
12831283 Commission shall promulgate any rules necessary to
12841284 implement the provisions of this paragraph, which
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13361336 shall include rules providing for the disclosure of
13371337 information about persons eligible for the exemption
13381338 authorized in this paragraph to the Oklahoma
13391339 Department of Veterans Affairs, as authorized in
13401340 Section 205 of this title. For purposes of the
13411341 exemption authorized by this subparagraph, i f the
13421342 disability determination that would have been made
13431343 while the disabled veteran was still living is not
13441344 made final until after the death of the disabled
13451345 veteran, the exemptio n authorized by this subparagraph
13461346 may still be claimed by the surviving spouse;
13471347 35. Sales of electricity to the operator, specifically
13481348 designated by the Corporation Commission, of a spacing unit or lease
13491349 from which oil is produced or attempted to be produ ced using
13501350 enhanced recovery methods including, but not limited to, increased
13511351 pressure in a producing formation through the use of water or
13521352 saltwater if the electrical usage is associated with and necessary
13531353 for the operation of equipment required to inject or circulate
13541354 fluids in a producing formation for the purpose of forcing oil or
13551355 petroleum into a wellbore for eventual recovery and production from
13561356 the wellhead. In order to be eligible for the sales tax exemption
13571357 authorized by this paragraph, the total co ntent of oil recovered
13581358 after the use of enhanced recovery methods shall not ex ceed one
13591359 percent (1%) by volume. The exemption authorized by this paragraph
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14111411 shall be applicable only to the state sales tax rate and shall not
14121412 be applicable to any county or mun icipal sales tax rate;
14131413 36. Sales of intrastate charter and tour bus transportation.
14141414 As used in this paragraph, “intrastate charter and tour bus
14151415 transportation” means the transportation of persons from one
14161416 location in this state to another location in thi s state in a motor
14171417 vehicle which has been constructed in such a manner that it may
14181418 lawfully carry more than eighteen persons, and which is ordinarily
14191419 used or rented to carry persons for compensation. Provided, this
14201420 exemption shall not apply to regularly s cheduled bus transportation
14211421 for the general public;
14221422 37. Sales of vitamins, minerals, and dietary supplements by a
14231423 licensed chiropractor to a person who is the patient of such
14241424 chiropractor at the physical location where the chiropractor
14251425 provides chiropractic care or services to such patient. The
14261426 provisions of this paragraph shall n ot be applicable to any drug,
14271427 medicine, or substance for which a prescription by a licensed
14281428 physician is required;
14291429 38. Sales of goods, wares, merchandise, tangible personal
14301430 property, machinery, and equipment to a web search portal located in
14311431 this state which derives at least eighty percent (80%) of its annual
14321432 gross revenue from the sale of a product or service to an out -of-
14331433 state buyer or consumer. For purposes of this paragraph, “web
14341434 search portal” means an establishment classified under NAICS North
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14861486 American Industry Classification System (NAICS) code 519130 which
14871487 operates websites that use a search engine to generate and maintain
14881488 extensive databases of Internet addresses and con tent in an easily
14891489 searchable format;
14901490 39. Sales of tangible personal property consumed or
14911491 incorporated in the construction or expansion of a facility for a
14921492 corporation organized under Section 437 et seq. of Title 18 of the
14931493 Oklahoma Statutes as a rural elec tric cooperative. For purposes of
14941494 this paragraph, sales made to a contractor or subcontractor that has
14951495 previously entered into a contractual relationship with a rural
14961496 electric cooperative for construction or expansion of a facility
14971497 shall be considered sal es made to a rural electric cooperative;
14981498 40. Sales of tangible personal property or services to a
14991499 business primarily engaged in the repair of consumer electronic
15001500 goods including, but not limited to, cell phones, compact disc
15011501 players, personal computers, M P3 players, digital devices for the
15021502 storage and retrieval of information throu gh hard-wired or wireless
15031503 computer or Internet connections, if the devices are sold to the
15041504 business by the original manufacturer of such devices and the
15051505 devices are repaired, ref itted or refurbished for sale by the entity
15061506 qualifying for the exemption authorized by this paragraph directly
15071507 to retail consumers or if the devices are sold to another business
15081508 entity for sale to retail consumers;
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15601560 41. On or after July 1, 2019, and prior to July 1, 2024, sales
15611561 or leases of rolling stock when sold or leased by the m anufacturer,
15621562 regardless of whether the purchaser is a public services corporation
15631563 engaged in business as a common carrier of property or passengers by
15641564 railway, for use or consump tion by a common carrier directly in the
15651565 rendition of public service. For purposes of this paragraph,
15661566 “rolling stock” means locomotives, autocars, and railroad cars and
15671567 “sales or leases” includes railroad car maintenance and retrofitting
15681568 of railroad cars for their further use only on the railways;
15691569 42. Sales of gold, silver, platin um, palladium or other bullion
15701570 items such as coins and bars and legal tender of any nation, which
15711571 legal tender is sold according to its value as precious metal or as
15721572 an investment. As used in the paragraph, “bullion” means any
15731573 precious metal including, but not limited to, gold, silver,
15741574 platinum, and palladium, that is in such a state or condition that
15751575 its value depends upon its precious metal content and not its form.
15761576 The exemption authorized by this paragraph shall not apply to
15771577 fabricated metals that hav e been processed or manufactured for
15781578 artistic use or as jewelry; and
15791579 43. Recovery fees on the rental charge from any item of heavy
15801580 equipment property rental as provided for in S ection 2 of this act
15811581 2807.11 of this title; and
15821582 44. Sales of firearm ammunition. For purposes of this
15831583 paragraph, “firearm” means a gun, rifle, pistol, or shotgun .
15841584
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16351635 SECTION 2. This act shall become effective November 1, 2025.
16361636
16371637 60-1-736 QD 12/30/2024 5:20:03 PM