OK
Oklahoma Senate Bill SB44

Oklahoma 2025 Regular Session

Oklahoma Senate Bill SB44 Compare Versions

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29-SENATE FLOOR VERSION
30-March 3, 2025
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32-
33-SENATE BILL NO. 44 By: Rader
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53+STATE OF OKLAHOMA
54+
55+1st Session of the 60th Legislature (2025)
56+
57+SENATE BILL 44 By: Rader
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63+AS INTRODUCED
3864
3965 An Act relating to sales tax; amending 68 O.S. 2021,
4066 Section 1356, as last amended by Section 148, Chapter
4167 452, O.S.L. 2024 (68 O.S. Supp. 2024, Section 1356),
4268 which relates to sales tax exemption; providing
4369 exemption to entities in performance of a contract
4470 with an exempt entity; updating statutory language;
4571 and providing an effective date .
4672
4773
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5177 BE IT ENACTED BY THE PEOPLE OF THE STA TE OF OKLAHOMA:
5278 SECTION 1. AMENDATORY 68 O.S. 2021, Section 1356, as
5379 last amended by Section 148, Chapter 452, O.S.L. 2024 (68 O.S. Supp.
5480 2024, Section 1356), is amended to read as follows:
5581 Section 1356. Exemptions - Governmental and nonprofit entities.
5682 There are hereby specifically exempted from the tax levied by
5783 Section 1350 et seq. of this title:
5884 A. The exemptions for sales of tangible personal property or
5985 services to entities provided by subsection B of this section shall
6086 apply to sales to the exempt entity as well as to sales to any
6187 contractor with whom the exempt entity has entered into a contract
6288 necessary for carrying out such contract and sales to any
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63140 subcontractor to the contract. Any contractor or subcontractor
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91141 making purchases necessary for carrying out the contract may present
92142 a copy of the exemption letter or card issued to the exempt entity
93143 by the Oklahoma Tax Commission and documentation indicating the
94144 contractual relationship between the contractor and the entity to
95145 the vendor and the vendor shall retain such documentation as
96146 certification that the purchase is exempt as provided in this
97147 section.
98148 B. 1. Sale of tangible personal property or services to the
99149 United States government or to this state, any political s ubdivision
100150 of this state, or any agency of a political subdivision of this
101151 state; provided, all sales to contractors in connection with the
102152 performance of any contract with the United States government, this
103153 state, or any of its political subdivisions shal l not be exempted
104154 from the tax levied by Section 1350 et seq. of this title, except as
105155 hereinafter provided;
106156 2. Sales of property to agents appointed by or under contract
107157 with agencies or instrumentalities of the United States government
108158 if ownership and possession of such property transfers immediately
109159 to the United States government;
110160 3. Sales of property to agents appointed by or under contract
111161 with a political subdivision of this state if the sale of such
112162 property is associated with the development of a qualified federal
113163 facility, as provided in the Oklahoma Federal Facilities Development
114164
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141215 Act, and if ownership and possession of such property transfers
142216 immediately to the political subdivision or the state;
143217 4. Sales made directly by county, district, or state fair
144218 authorities of this state, upon the premises of the fair authority,
145219 for the sole benefit of the fair authority or sales of admission
146220 tickets to such fairs or fair events at any location in the state
147221 authorized by county, district, or state fair authorities; provided,
148222 the exemption provided by this paragraph for admission tickets to
149223 fair events shall apply only to any portion of the admission price
150224 that is retained by or distributed to the fair authority. As used
151225 in this paragraph, “fair event” shall be limited to an event held on
152226 the premises of the fair authority in conjunction with and during
153227 the time period of a county, district, or state fair;
154228 5. Sale of food in cafeterias or lunchrooms of elementary
155229 schools, high schools, colleges, or unive rsities which are operated
156230 primarily for teachers and pupils and are not oper ated primarily for
157231 the public or for profit;
158232 6. Dues paid to fraternal, religious, civic, charitable, or
159233 educational societies or organizations by regular members thereof,
160234 provided, such societies or organizations operate under what is
161235 commonly termed the lodge plan or system, and provided such
162236 societies or organizations do not operate for a profit which inures
163237 to the benefit of any individual member or members thereof to the
164238 exclusion of other members and dues paid monthly or annually to
165239
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192290 privately owned scientific and educational libraries by members
193291 sharing the use of services rendered by such libraries with students
194292 interested in the study of geology, petroleum engineering, or
195293 related subjects;
196294 7. Sale of tangible personal property or services to or by
197295 churches, except sales made in the course of business for profit or
198296 savings, competing with other persons engaged in the same, or a
199297 similar business or sale of tangible personal p roperty or services
200298 by an organization exempt from federal income tax pursuan t to
201299 Section 501(c)(3) of the Internal Revenue Code of 1986, as amended,
202300 made on behalf of or at the request of a church or churches if the
203301 sale of such property is conducted not more than once each calendar
204302 year for a period not to exceed three (3) days by the organization
205303 and proceeds from the sale of such property are used by the church
206304 or churches or by the organization for charitable purposes;
207305 8. The amount of proceeds receiv ed from the sale of admission
208306 tickets which is separately stated on the ticke t of admission for
209307 the repayment of money borrowed by any accredited state -supported
210308 college or university or any public trust of which a county in this
211309 state is the beneficiary, for the purpose of constructing or
212310 enlarging any facility to be used for the staging of an athletic
213311 event, a theatrical production, or any other form of entertainment,
214312 edification or cultural cultivation to which entry is gained with a
215313 paid admission ticke t. Such facilities include, but are not limited
216314
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243365 to, athletic fields, athleti c stadiums, field houses, amphitheaters,
244366 and theaters. To be eligible for this sales tax exemption, the
245367 amount separately stated on the admission ticket shall be a
246368 surcharge which is imposed, collected, and used for the sole purpose
247369 of servicing or aiding in the servicing of debt incurred by the
248370 college or university to effect the capital improvements
249371 hereinbefore described;
250372 9. Sales of tangible personal property or services to t he
251373 council organizations or similar state supervisory organizations of
252374 the Boy Scouts of America, Girl Scouts of the U.S.A., and Camp Fire
253375 USA;
254376 10. Sale of tangible personal property or services to any
255377 county, municipality, rural water district, public sc hool district,
256378 city-county library system, the institutions of The Oklahoma State
257379 System of Higher Education, the Grand River Dam Authority, the
258380 Northeast Oklahoma Public Facilities Authority, the Oklahoma
259381 Municipal Power Authority, City of Tulsa -Rogers County Port
260382 Authority, Muskogee City -County Port Authority, the Oklahoma
261383 Department of Veterans Affairs, the Broken Bow Economic Development
262384 Authority, Ardmore Development Authority, Durant Industrial
263385 Authority, Oklahoma Ordnance Works Authority, Central Okl ahoma
264386 Master Conservancy District, Arbuckle Master Conservancy District,
265387 Fort Cobb Reservoir Master Conservancy District, Foss Reservoir
266388 Master Conservancy District, Mountain Park Master Conservancy
267389
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294440 District, Waurika Lake Master Conservancy District and th e Office of
295441 Management and Enterprise Services only when carrying out a publi c
296442 construction contract on behalf of the Oklahoma Department of
297443 Veterans Affairs, and effective July 1, 2022, the University
298444 Hospitals Trust, or to any person with whom any of the above-named
299445 subdivisions or agencies of this state has duly entered into a
300446 public contract pursuant to law, necessary for carrying out such
301447 public contract or to any subcontractor to such a public contract.
302448 Any person making purchases on behalf of such s ubdivision or agency
303449 of this state shall certify, in writing, on the copy of the invoice
304450 or sales ticket to be retained by the vendor that the purchases are
305451 made for and on behalf of such subdivision or agency of this state
306452 and set out the name of such pub lic subdivision or agency. Any
307453 person who wrongfully or erroneously certifies that purchases are
308454 for any of the above -named subdivisions or agencies of this state or
309455 who otherwise violates this section shall be guilty of a misdemeanor
310456 and upon conviction thereof shall be fined an amount equal to double
311457 the amount of sales tax invo lved or incarcerated for not more than
312458 sixty (60) days or both;
313459 11. Sales of tangible personal property or services to private
314460 institutions of higher education and private elemen tary and
315461 secondary institutions of education accredited by the State
316462 Department of Education or registered by the State Board of
317463 Education for purposes of participating in federal programs or
318464
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345515 accredited as defined by the Oklahoma State Regents for Higher
346516 Education which are exempt from taxation pursuant to the provisions
347517 of the Internal Revenue Code of 1986, as amended, 26 U.S.C., Section
348518 501(c)(3) including materials, supplies, and equipment used in the
349519 construction and improvement of buildings and other s tructures owned
350520 by the institutions and operated for educational purposes.
351521 Any person, firm, agency, or entity making purchases on behalf
352522 of any institution, agency or subdivision in this state, shall
353523 certify in writing, on the copy of the invoice or sales ticket the
354524 nature of the purchases, and violation of this paragraph shall be a
355525 misdemeanor as set forth in paragraph 10 of this section;
356526 12. Tuition and educational fees paid to private institutions
357527 of higher education and private elementary and secondar y
358528 institutions of education accredited by the State Department of
359529 Education or registered by the State Board of Education for purposes
360530 of participating in federal programs or accredited as defined by the
361531 Oklahoma State Regents for Higher Education which ar e exempt from
362532 taxation pursuant to the provisions of the Internal Revenue Cod e of
363533 1986, as amended, 26 U.S.C., Section 501(c)(3);
364534 13. a. Sales of tangible personal property made by:
365535 (1) a public school,
366536 (2) a private school offering instruction for grade
367537 levels kindergarten through twelfth grade,
368538 (3) a public school district,
369539
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396590 (4) a public or private school board,
397591 (5) a public or private school student group or
398592 organization,
399593 (6) a parent-teacher association or organization
400594 other than as specified in subparag raph b of this
401595 paragraph, or
402596 (7) public or private school personnel for purpo ses
403597 of raising funds for the benefit of a public or
404598 private school, public school district, public or
405599 private school board, or public or private school
406600 student group or organizati on, or
407601 b. Sales of tangible personal property made by or to
408602 nonprofit parent-teacher associations or organizations
409603 exempt from taxation pursuant to the provisions of the
410604 Internal Revenue Code of 1986, as amended, 26 U.S.C.,
411605 Section 501(c)(3), nonprofit loc al public or private
412606 school foundations which solicit money or property in
413607 the name of any public or private school or public
414608 school district.
415609 The exemption provided by this paragraph for sales made by a
416610 public or private school shall be limited to those p ublic or private
417611 schools accredited by the State Department of Education or
418612 registered by the State Board of Education for purposes of
419613 participating in federal programs. Sale of tangible personal
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447665 property in this paragraph shall include sale of admission tickets
448666 and concessions at athletic events;
449667 14. Sales of tangible personal p roperty by:
450668 a. local 4-H clubs,
451669 b. county, regional or state 4 -H councils,
452670 c. county, regional or state 4 -H committees,
453671 d. 4-H leader associations,
454672 e. county, regional or state 4 -H foundations, and
455673 f. authorized 4-H camps and training centers.
456674 The exemption provided by this paragraph shall be limited to
457675 sales for the purpose of raising funds for the benefit of such
458676 organizations. Sale of tangible personal property exempted by this
459677 paragraph shall include sale of admission tickets;
460678 15. The first Seventy -five Thousand Dollars ($75,000.00) each
461679 year from sale of tickets and concessions at athletic events by each
462680 organization exempt from taxation pursuant to the provisions of the
463681 Internal Revenue Code of 1986, as amended, 26 U.S.C., Section
464682 501(c)(4);
465683 16. Sales of tangible personal property or services to any
466684 person with whom the Oklahoma Tourism and Recreation Department has
467685 entered into a public contract and which is necessary for c arrying
468686 out such contract to assist the Department in the development and
469687 production of advertising, promotion, publicity, and public
470688 relations programs;
471689
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498740 17. Sales of tangible personal property or services to fire
499741 departments organized pursuant to Section 592 of Title 18 of the
500742 Oklahoma Statutes, which items are to be used for the purposes of
501743 the fire department. Any person making purchases on behalf of any
502744 such fire department shall certify, in writing, on the copy of the
503745 invoice or sales ticket to be re tained by the vendor that the
504746 purchases are made for and on behalf of such fi re department and set
505747 out the name of such fire department. Any person who wrongfully or
506748 erroneously certifies that the purchases are for any such fire
507749 department or who otherwis e violates the provisions of this section
508750 shall be deemed guilty of a misdemeanor and upon conviction thereof,
509751 shall be fined an amount equal to double the amount of sales tax
510752 involved or incarcerated for not more than sixty (60) days, or both;
511753 18. Complimentary or free tickets for admission to places of
512754 amusement, sports, enterta inment, exhibition, display, or other
513755 recreational events or activities which are issued through a box
514756 office or other entity which is operated by a state institution of
515757 higher education with institutional employees or by a municipality
516758 with municipal employees;
517759 19. The first Fifteen Thousand Dollars ($15,000.00) each year
518760 from sales of tangible personal property by fire departments
519761 organized pursuant to Title 11, 18, or 19 of the Oklahoma Statutes
520762 for the purposes of raising funds for the benefit of the f ire
521763 department. Fire departments selling tangible personal property for
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549815 the purposes of raising funds shall be limited to no more than six
550816 (6) days each year to raise such funds in order to receive the
551817 exemption granted by this paragraph;
552818 20. Sales of tangible personal property or services to any Boys
553819 & Girls Clubs of America affiliate in this state which is not
554820 affiliated with the Salvation Army and which is exempt from taxation
555821 pursuant to the provisions of the Internal Revenue Code of 1986, as
556822 amended, 26 U.S.C., Section 501(c)(3);
557823 21. Sales of tangible personal property or services to any
558824 organization, which takes court -adjudicated juveniles for purposes
559825 of rehabilitation, an d which is exempt from taxation pursuant to the
560826 provisions of the Internal Revenue Code of 1986, as amended, 26
561827 U.S.C., Section 501(c)(3), provided that at least fifty percent
562828 (50%) of the juveniles served by such organization are court
563829 adjudicated and the organization receives state funds in an amount
564830 less than ten percent (10%) o f the annual budget of the
565831 organization;
566832 22. Sales of tangible personal property or services to:
567833 a. any health center as defined in Section 254b of Title
568834 42 of the United States Code,
569835 b. any clinic receiving disbursements of state monies
570836 from the Indigent Health Care Revolving Fund pursuant
571837 to the provisions of Section 66 of Title 56 of the
572838 Oklahoma Statutes,
573839
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600890 c. any community-based health center which meets all of
601891 the following criteria:
602892 (1) provides primary care services at no cost to the
603893 recipient, and
604894 (2) is exempt from taxation pursuant to the
605895 provisions of Section 501(c)(3) of the Internal
606896 Revenue Code of 1986, as amended, 26 U.S.C.,
607897 Section 501(c)(3), and
608898 d. any community mental health center as defined in
609899 Section 3-302 of Title 43A of the Oklahoma Statutes;
610900 23. Dues or fees including free or complimentary dues or fees
611901 which have a value equivalent to the charge that could have
612902 otherwise been made, to YMCAs, YWCAs, or municip ally-owned
613903 recreation centers for the use of facilities and programs;
614904 24. The first Fifteen Thousand Dollars ($15,000.00) each year
615905 from sales of tangible personal property or services to or by a
616906 cultural organization established to sponsor and promote
617907 educational, charitable, and cultural events for disadvantaged
618908 children, and which organization is exempt from taxation pursuant to
619909 the provisions of the Internal Revenue Code of 1986, as amended, 26
620910 U.S.C., Section 501(c)(3);
621911 25. Sales of tangible personal property or services to museums
622912 or other entities which have been accredited by the American
623913 Association Alliance of Museums. Any person making purchases on
624914
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651965 behalf of any such museum or other entity shall certify, in writing,
652966 on the copy of the invoice o r sales ticket to be retained by the
653967 vendor that the purchases are made for and on behalf of such museum
654968 or other entity and set out the name of such museum or other entity.
655969 Any person who wrongfully or erroneously certifies that the
656970 purchases are for any such museum or other entity or who otherwise
657971 violates the provisions of this paragraph shall be deemed guilty of
658972 a misdemeanor and, upon conviction thereof, shall be fined an amount
659973 equal to double the amount of sales tax involved or incarcerated for
660974 not more than sixty (60) days, or by both such fine and
661975 incarceration;
662976 26. Sales of tickets for admission by any museum accredited by
663977 the American Association Alliance of Museums. In order to be
664978 eligible for the exemption provided by this paragraph, an amoun t
665979 equivalent to the amount of the tax which would otherwise be
666980 required to be collected pursuant to the provisions of Section 1350
667981 et seq. of this title shall be separately stated on the admission
668982 ticket and shall be collected and used for the sole purpose of
669983 servicing or aiding in the servicing of debt incurred by the museum
670984 to effect the construction, enlarging or renovation of any facility
671985 to be used for entertainment, edification, or cultural cultivation
672986 to which entry is gained with a paid admission ti cket;
673987 27. Sales of tangible personal property or services occurring
674988 on or after June 1, 1995, to children ’s homes which are supported or
675989
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7021040 sponsored by one or more churches, members of which serve as
7031041 trustees of the home;
7041042 28. Sales of tangible personal pro perty or services to the
7051043 organization known as the Disabled American Veterans, Department of
7061044 Oklahoma, Inc., and subordinate chapters thereof;
7071045 29. Sales of tangible personal property or services to youth
7081046 camps which are supported or sponsored by one or mo re churches,
7091047 members of which serve as trustees of the organization;
7101048 30. a. Until July 1, 2022, transfer of tangible personal
7111049 property made pursuant to Section 3226 of Title 63 of
7121050 the Oklahoma Statutes by the University Hospitals
7131051 Trust, and
7141052 b. Effective July 1, 2022, transfer of tangible personal
7151053 property or services to or by:
7161054 (1) the University Hospitals Trust created pursuant
7171055 to Section 3224 of Title 63 of the Oklahoma
7181056 Statutes, or
7191057 (2) nonprofit entities which are exempt from taxation
7201058 pursuant to the prov isions of the Internal
7211059 Revenue Code of 1986, as amended, of the United
7221060 States, 26 U.S.C., Section 501(c)(3), which have
7231061 entered into a joint operating agreement with the
7241062 University Hospitals Trust;
7251063
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7521114 31. Sales of tangible personal property or services to a
7531115 municipality, county, or school district pursuant to a lease or
7541116 lease-purchase agreement executed between the vendor and a
7551117 municipality, county, or school district. A copy of the lease or
7561118 lease-purchase agreement shall be retained by the vendor;
7571119 32. Sales of tangible personal property or services to any
7581120 spaceport user, as defined in the Oklahoma Space Industry
7591121 Development Act;
7601122 33. The sale, use, storage, consumption, or distribution in
7611123 this state, whether by the importer, exporter, or another person, of
7621124 any satellite or any associated launch vehicle including components
7631125 of, and parts and motors for, any such satellite or launch vehicle,
7641126 imported or caused to be imported into this state for the purpose of
7651127 export by means of launching into space. This exem ption provided by
7661128 this paragraph shall not be affected by:
7671129 a. the destruction in whole or in part of the satellite
7681130 or launch vehicle,
7691131 b. the failure of a launch to occur or be successful, or
7701132 c. the absence of any transfer or title to, or possession
7711133 of, the satellite or launch vehicle after launch;
7721134 34. The sale, lease, use, storage, consumption, or distribution
7731135 in this state of any space facility, space propulsion system or
7741136 space vehicle, satellite, or station of any kind possessing space
7751137 flight capacity including components thereof;
7761138
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8031189 35. The sale, lease, use, storage, consumption, or distribution
8041190 in this state of tangible personal property, placed on or used
8051191 aboard any space facility, space propulsion system or space vehicle,
8061192 satellite, or station possessin g space flight capacity, which is
8071193 launched into space, irrespective of whether such tangible property
8081194 is returned to this state for subsequent use, storage, or
8091195 consumption in any manner;
8101196 36. The sale, lease, use, storage, consumption, or distribution
8111197 in this state of tangible personal property meeting the definition
8121198 of “section 38 property” as defined in Sections 48(a)(1)(A) and
8131199 (B)(i) of the Internal Revenue Code of 1986, as amended, that is an
8141200 integral part of and used primarily in support of space fligh t;
8151201 however, section 38 property used in support of space flight shall
8161202 not include general office equipment, any boat, mobile home, motor
8171203 vehicle, or other vehicle of a class or type required to be
8181204 registered, licensed, titled or documented in this state or by the
8191205 United States government, or any other property not specifically
8201206 suited to supporting space activity. The term “in support of space
8211207 flight”, for purposes of this paragraph, means the altering,
8221208 monitoring, controlling, regulating, adjusting, servic ing, or
8231209 repairing of any space facility, space propulsion systems or space
8241210 vehicle, satellite, or station possessing space flight capacity
8251211 including the components thereof;
8261212
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8531263 37. The purchase or lease of machinery and equipment for use at
8541264 a fixed location in this state, which is used exclusively in the
8551265 manufacturing, processing, com pounding, or producing of any space
8561266 facility, space propulsion system or space vehicle, satellite, or
8571267 station of any kind possessing space flight capacity. Provided, the
8581268 exemption provided for in this paragraph shall not be allowed unless
8591269 the purchaser or lessee signs an affidavit stating that the item or
8601270 items to be exempted are for the exclusive use designated herein.
8611271 Any person furnishing a false affidavit to the vendor for th e
8621272 purpose of evading payment of any tax imposed by Section 1354 of
8631273 this title shall be subject to the penalties provided by law. As
8641274 used in this paragraph, “machinery and equipment ” means “section 38
8651275 property” as defined in Sections 48(a)(1)(A) and (B)(i) of the
8661276 Internal Revenue Code of 1986, as amended, which is used as an
8671277 integral part of the manufacturing, processing, compounding, or
8681278 producing of items of tangible personal property. Such term
8691279 includes parts and accessories only to the extent that the e xemption
8701280 thereof is consistent with the provisions of this paragraph;
8711281 38. The amount of a surcharge or any other amount which is
8721282 separately stated on an admission ticket which is imposed, collected
8731283 and used for the sole purpose of constructing, remodeling , or
8741284 enlarging facilities of a public trust having a municipality or
8751285 county as its sole beneficiary;
8761286
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9031337 39. Sales of tangible personal property or services which are
9041338 directly used in or for the benefit of a state park in this state,
9051339 which are made to an orga nization which is exempt from taxation
9061340 pursuant to the provisions of the Inte rnal Revenue Code of 1986, as
9071341 amended, 26 U.S.C., Section 501(c)(3) and which is organized
9081342 primarily for the purpose of supporting one or more state parks
9091343 located in this state;
9101344 40. The sale, lease, or use of parking privileges by an
9111345 institution of The Oklahoma State System of Higher Education;
9121346 41. Sales of tangible personal property or services for use on
9131347 campus or school construction projects for the benefit of
9141348 institutions of The Oklahoma State System of Higher Education,
9151349 private institutions of higher education accredited by the Oklahoma
9161350 State Regents for Higher Education, or any public school or school
9171351 district when such projects are financed by or through the use of
9181352 nonprofit entities which are exempt from taxation pursuant to the
9191353 provisions of the Internal Revenue Code of 1986, as amended, 26
9201354 U.S.C., Section 501(c)(3);
9211355 42. Sales of tangible personal property or services by an
9221356 organization which is exempt from taxation pursu ant to the
9231357 provisions of the Internal Revenue Code of 1986, as amended, 26
9241358 U.S.C., Section 501(c)(3), in the course of conducting a national
9251359 championship sports event, but only if all or a portion of the
9261360 payment in exchange therefor would qualify as the re ceipt of a
9271361
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9541412 qualified sponsorship payment described in Internal Revenue Code of
9551413 1986, as amended, 26 U.S.C., Section 513(i). Sales exempted
9561414 pursuant to this paragraph shall be exempt from all Oklahoma sales,
9571415 use, excise, and gross receipts taxes;
9581416 43. Sales of tangible personal property or services to or by an
9591417 organization which:
9601418 a. is exempt from taxation pursuant to the provisions of
9611419 the Internal Revenue Code of 1986, as amended, 26
9621420 U.S.C., Section 501(c)(3),
9631421 b. is affiliated with a comprehensive universi ty within
9641422 The Oklahoma State System of Higher Education, and
9651423 c. has been organized primarily for the purpose of
9661424 providing education and teacher training and
9671425 conducting events relating to robotics;
9681426 44. The first Fifteen Thousand Dollars ($15,000.00) each y ear
9691427 from sales of tangible personal property to or by youth athletic
9701428 teams which are part of an athletic organization exempt from
9711429 taxation pursuant to the provisions of the Internal Revenue Code of
9721430 1986, as amended, 26 U.S.C., Section 501(c)(4), for the pu rposes of
9731431 raising funds for the benefit of the team;
9741432 45. Sales of tickets for admission to a collegiate athletic
9751433 event that is held in a facility owned or operated by a municipality
9761434 or a public trust of which the municipality is the sole beneficiary
9771435 and that actually determines or is part of a tournament or
9781436
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10051487 tournament process for determining a conference tournament
10061488 championship, a conference championship, or a national championship;
10071489 46. Sales of tangible personal property or services to or by an
10081490 organization which is exempt from taxation pursuant to the
10091491 provisions of the Internal Revenue Code of 1986, as amended, 26
10101492 U.S.C., Section 501(c)(3) and is operating the Oklahoma City
10111493 National Memorial and Museum, an affiliate of the National Park
10121494 System;
10131495 47. Sales of tangible personal property or services to
10141496 organizations which are exempt from federal taxation pursuant to the
10151497 provisions of Section 501(c)(3) of the Internal Revenue Code of
10161498 1986, as amended, 26 U.S.C., Section 501(c)(3), the memberships of
10171499 which are limited to honorably discharged veterans, and which
10181500 furnish financial support to area veterans ’ organizations to be used
10191501 for the purpose of constructing a memorial or museum;
10201502 48. Sales of tangible personal property or services on or after
10211503 January 1, 2003, to an organization which is exempt from taxation
10221504 pursuant to the provisions of the Internal Revenue Code of 1986, as
10231505 amended, 26 U.S.C., Section 501(c)(3) that is expending monies
10241506 received from a private foundation grant in conjunction with
10251507 expenditures of local sales tax revenue to construct a local public
10261508 library;
10271509 49. Sales of tangible personal property or services to a state
10281510 that borders this state or any political subdivision of that state,
10291511
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10561562 but only to the extent that the other state or political sub division
10571563 exempts or does not impose a tax on similar sales of items to this
10581564 state or a political subdivision of this state;
10591565 50. Effective July 1, 2005, sales of tangible personal property
10601566 or services to the Career Technology Student Organizations career
10611567 technology student organizations under the direction and supervision
10621568 of the Oklahoma Department of Career and Technology Education;
10631569 51. Sales of tangible personal property to a public trust
10641570 having either a single city, town or county or multiple cities,
10651571 towns or counties, or combination thereof as beneficiary or
10661572 beneficiaries or a nonprofit organization which is exempt from
10671573 taxation pursuant to the provisions of the Internal Revenue Code of
10681574 1986, as amended, 26 U.S.C., Section 501(c)(3) for the purpose of
10691575 constructing improvements to or expanding a hospital or nursing home
10701576 owned and operated by any such public trust or nonprofit entity
10711577 prior to July 1, 2008, in counties with a population of less than
10721578 one hundred thousand (100,000) persons, according to the m ost recent
10731579 Federal Decennial Census. As used in this paragraph, “constructing
10741580 improvements to or expanding ” shall not mean any expense for routine
10751581 maintenance or general repairs and shall require a project cost of
10761582 at least One Hundred Thousand Dollars ($1 00,000.00). For purposes
10771583 of this paragraph, sales made to a contractor or subcontractor that
10781584 enters into a contractual relationship with a public trust or
10791585 nonprofit entity as described by this paragraph shall be considered
10801586
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11071637 sales made to the public trust o r nonprofit entity. The exemption
11081638 authorized by this paragraph shall be admi nistered in the form of a
11091639 refund from the sales tax revenues apportioned pursuant to Section
11101640 1353 of this title and the vendor shall be required to collect the
11111641 sales tax otherwise applicable to the transaction. The purchaser
11121642 may apply for a refund of the sales tax paid in the manner
11131643 prescribed by this paragraph. Within thirty (30) days after the end
11141644 of each fiscal year, any purchaser that is entitled to make
11151645 application for a ref und based upon the exempt treatment authorized
11161646 by this paragraph may file an application for refund of the sales
11171647 taxes paid during such preceding fiscal year. The Oklahoma Tax
11181648 Commission shall prescribe a form for purposes of making the
11191649 application for refund. The Tax Commission shall determine whether
11201650 or not the total amount of sales tax exemptions claimed by all
11211651 purchasers is equal to or less than Six Hundred Fifty Thousand
11221652 Dollars ($650,000.00). If such claims are less than or equal to
11231653 that amount, the Tax Commission shall make refunds to the purchasers
11241654 in the full amount of t he documented and verified sales tax amounts.
11251655 If such claims by all purchasers are in excess of Six Hundred Fifty
11261656 Thousand Dollars ($650,000.00), the Tax Commission shall determi ne
11271657 the amount of each purchaser ’s claim, the total amount of all claims
11281658 by all purchasers, and the percentage each purchaser ’s claim amount
11291659 bears to the total. The resulting percentage determined for each
11301660 purchaser shall be multiplied by Six Hundred Fifty Thousand Dollars
11311661
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11581712 ($650,000.00) to determine the amount of refundable sales t ax to be
11591713 paid to each purchaser. The pro rata refund amount shall be the
11601714 only method to recover sales taxes paid during the preceding fiscal
11611715 year and no balance of any sales taxe s paid on a pro rata basis
11621716 shall be the subject of any subsequent refund claim pursuant to this
11631717 paragraph;
11641718 52. Effective July 1, 2006, sales of tangible personal property
11651719 or services to any organization which assists, trains, educates, and
11661720 provides housing for physically and mentally handicapped disabled
11671721 persons and which is exemp t from taxation pursuant to the provisions
11681722 of the Internal Revenue Code of 1986, as amended, 26 U.S.C., Section
11691723 501(c)(3) and that receives at least eighty -five percent (85%) of
11701724 its annual budget from state or federal funds. In order to receive
11711725 the benefit of the exemption authorized by this paragraph, the
11721726 taxpayer shall be required to make payment of the applicable sales
11731727 tax at the time of sale to the vendor in the manner otherwi se
11741728 required by law. Notwithstanding any other provision of the
11751729 Oklahoma Uniform Tax Procedure Code to the contrary, the taxpayer
11761730 shall be authorized to file a claim for refund of sales taxes paid
11771731 that qualify for the exemption authorized by this paragraph for a
11781732 period of one (1) year after the date of the sale transaction. The
11791733 taxpayer shall be required to provide documentation as may be
11801734 prescribed by the Oklahoma Tax Commission in support of the refund
11811735 claim. The total amount of sales tax qualifying for exempt
11821736
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12091787 treatment pursuant to this paragraph shall not exceed One Hundred
12101788 Seventy-five Thousand Dollars ($175,000.00) each fiscal year.
12111789 Claims for refund shall be processed in the order in which such
12121790 claims are received by the Oklahoma Tax Commission. If a claim
12131791 otherwise timely filed exceeds the total amount of refunds payable
12141792 for a fiscal year, such claim shall be barred;
12151793 53. The first Two Thousand Dollars ($2,000.00) each year of
12161794 sales of tangible personal property or services to, by, or for the
12171795 benefit of a qualified neighborhood watch organization that is
12181796 endorsed or supported by or working directly with a law enforcement
12191797 agency with jurisdiction in the area in which the neighborhood watch
12201798 organization is located. As used in this paragraph, “qualified
12211799 neighborhood watch organization ” means an organization that is a
12221800 not-for-profit corporation under the laws of this state that was
12231801 created to help prevent criminal activity in an area through
12241802 community involvement and interaction with local law enforceme nt and
12251803 which is one of the first two thousand organizations which makes
12261804 application to the Oklahoma Tax Commission for the exemption after
12271805 March 29, 2006;
12281806 54. Sales of tangible personal property to a nonprofit
12291807 organization, exempt from taxation pursuant t o the provisions of the
12301808 Internal Revenue Code of 1986, as amended, 26 U.S.C., Section
12311809 501(c)(3), organized primarily for the purpose of providing services
12321810 to homeless persons during the day and located in a metropolitan
12331811
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12601862 area with a population in excess of five hundred thousand (500,000)
12611863 persons according to the latest Federal Decen nial Census. The
12621864 exemption authorized by this paragraph shall be applicable to sales
12631865 of tangible personal property to a qualified entity occurring on or
12641866 after January 1, 2005;
12651867 55. Sales of tangible personal property or services to or by an
12661868 organization which is exempt from taxation pursuant to the
12671869 provisions of the Internal Revenue Code of 1986, as amended, 26
12681870 U.S.C., Section 501(c)(3) for events the principal purpose of which
12691871 is to provide funding for the preservation of wetlands and habitat
12701872 for wild ducks;
12711873 56. Sales of tangible personal property or services to or by an
12721874 organization which is exempt from taxation pursuant to the
12731875 provisions of the Internal Revenue Code of 1986, as amended, 26
12741876 U.S.C., Section 501(c)(3) for events the principal purpose of which
12751877 is to provide funding for the preservation and conservation of wild
12761878 turkeys;
12771879 57. Sales of tangible personal property or services to an
12781880 organization which:
12791881 a. is exempt from taxation pursuant to the provisions of
12801882 the Internal Revenue Code of 1986, as amended, 26
12811883 U.S.C., Section 501(c)(3), and
12821884
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13091935 b. is part of a network of community -based, autonomous
13101936 member organizations that meets the following
13111937 criteria:
13121938 (1) serves people with wor kplace disadvantages and
13131939 disabilities by providing job training and
13141940 employment services, as well as job placement
13151941 opportunities and post -employment support,
13161942 (2) has locations in the United States and at least
13171943 twenty other countries,
13181944 (3) collects donated clothing and household goods to
13191945 sell in retail stores and provides contract lab or
13201946 services to business and government, and
13211947 (4) provides documentation to the Oklahoma Tax
13221948 Commission that over seventy -five percent (75%)
13231949 of its revenues are channeled into emplo yment,
13241950 job training and placement programs, and other
13251951 critical community services;
13261952 58. Sales of tickets made on or after September 21, 2005, and
13271953 complimentary or free tickets for admission issued on or after
13281954 September 21, 2005, which have a value equivale nt to the charge that
13291955 would have otherwise been made, for admission to a prof essional
13301956 athletic event in which a team in the National Basketball
13311957 Association is a participant, which is held in a facility owned or
13321958 operated by a municipality, a county, or a pu blic trust of which a
13331959
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13602010 municipality or a county is the sole beneficiary, and sales of
13612011 tickets made on or after July 1, 2007, and complimentary or free
13622012 tickets for admission issued on or after July 1, 2007, which have a
13632013 value equivalent to the charge that wo uld have otherwise been made,
13642014 for admission to a professional athletic event in which a team in
13652015 the National Hockey League is a participant, which is held in a
13662016 facility owned or operated by a municipality, a county, or a public
13672017 trust of which a municipalit y or a county is the sole beneficiary;
13682018 59. Sales of tickets for admission and complimentary or free
13692019 tickets for admission which have a value equivalent to the charge
13702020 that would have otherwise been made to a professional sporting event
13712021 involving ice hockey , baseball, basketball, football or arena
13722022 football, or soccer. As used in th is paragraph, “professional
13732023 sporting event” means an organized athletic competition between
13742024 teams that are members of an organized league or association with
13752025 centralized managemen t, other than a national league or national
13762026 association, that imposes requirements for participation in the
13772027 league upon the teams, the individual athletes, or both, and which
13782028 uses a salary structure to compensate the athletes;
13792029 60. Sales of tickets for adm ission to an annual event sponsored
13802030 by an educational and charitable organiza tion of women which is
13812031 exempt from taxation pursuant to the provisions of the Internal
13822032 Revenue Code of 1986, as amended, 26 U.S.C., Section 501(c)(3) and
13832033 has as its mission promot ing volunteerism, developing the potential
13842034
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14112085 of women and improving the community through the effective action
14122086 and leadership of trained volunteers;
14132087 61. Sales of tangible personal property or services to an
14142088 organization, which is exempt from taxation pursua nt to the
14152089 provisions of the Internal Revenue Code of 1986, as amended, 26
14162090 U.S.C., Section 501(c)(3), and which is itself a member of an
14172091 organization which is exempt from taxation pursuant to the
14182092 provisions of the Internal Revenue Code of 1986, as amended, 26
14192093 U.S.C., Section 501(c)(3), if the membership organization is
14202094 primarily engaged in advancing the purposes of its member
14212095 organizations through fundraising, public awareness, or other
14222096 efforts for the benefit of its member organizations, and if the
14232097 member organization is primarily engaged either in providing
14242098 educational services and programs concerning health -related diseases
14252099 and conditions to individuals suffering from such health -related
14262100 diseases and conditions or their caregivers and family members or
14272101 support to such individuals, or in health -related research as to
14282102 such diseases and conditions, or both. In order to qualify for the
14292103 exemption authorized by this paragraph, the member nonprofit
14302104 organization shall be required to provide proof to the Oklahoma T ax
14312105 Commission of its membership status in the membership organization;
14322106 62. Sales of tangible personal property or services to or by an
14332107 organization which is part of a national volunteer women ’s service
14342108 organization dedicated to promoting patriotism, prese rving American
14352109
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14622160 history, and securing better education for children and which has at
14632161 least 168,000 one hundred sixty-eight thousand members in 3,000
14642162 three thousand chapters across the United States;
14652163 63. Sales of tangible personal property or services to or by a
14662164 YWCA or YMCA organization which is part of a national nonprofit
14672165 community service organization working to meet the health and social
14682166 service needs of its members across the United States;
14692167 64. Sales of tangible personal property or services to or by a
14702168 veteran’s organization which is exempt from taxation pursuant to the
14712169 provisions of the Internal Revenue Code of 1986, as amended, 26
14722170 U.S.C., Section 501(c)(19) and which is known as the Veterans of
14732171 Foreign Wars of the United States, Oklahoma Chapters;
14742172 65. Sales of boxes of food by a church or by an organization,
14752173 which is exempt from taxation pursuant to the provisions of the
14762174 Internal Revenue Code of 1986, as amended, 26 U.S.C., Section
14772175 501(c)(3). To qualify under the provisions of this paragraph, the
14782176 organization must be organized for the primary purpose of feeding
14792177 needy individuals or to encourage volunteer service by requiring
14802178 such service in order to purchase food. These boxes shall only
14812179 contain edible staple food items;
14822180 66. Sales of tangible person al property or services to any
14832181 person with whom a church has duly entered int o a construction
14842182 contract, necessary for carrying out such contract or to any
14852183 subcontractor to such a construction contract;
14862184
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15132235 67. Sales of tangible personal property or services u sed
15142236 exclusively for charitable or educational purposes, to or by an
15152237 organization which:
15162238 a. is exempt from taxation pursuant to the provisions of
15172239 the Internal Revenue Code of 1986, as amended, 26
15182240 U.S.C., Section 501(c)(3),
15192241 b. has filed a Not-for-Profit Certificate of
15202242 Incorporation in this state, and
15212243 c. is organized for the purpose o f:
15222244 (1) providing training and education to
15232245 developmentally disabled individuals,
15242246 (2) educating the community about the rights,
15252247 abilities, and strengths of developmentally
15262248 disabled individuals, and
15272249 (3) promoting unity among developmentally disabled
15282250 individuals in their community and geographic
15292251 area;
15302252 68. Sales of tangible personal property or services to any
15312253 organization which is a shelter for abused, neglected, or abandoned
15322254 children and which is exempt from taxation pursuant to the
15332255 provisions of the Interna l Revenue Code of 1986, as amended, 26
15342256 U.S.C., Section 501(c)(3); provided, until July 1, 2008, such
15352257 exemption shall apply only to eligible shelters for children from
15362258 birth to age twelve (12) and after July 1, 2008, such exemption
15372259
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15642310 shall apply to eligible shelters for children from birth to age
15652311 eighteen (18);
15662312 69. Sales of tangible personal property or services to a child
15672313 care center which is licensed pursuant to the Oklahoma Child Care
15682314 Facilities Licensing Act and which:
15692315 a. possesses a 3-star rating from the Department of Human
15702316 Services Reaching for the Stars Program or a national
15712317 accreditation, and
15722318 b. allows on-site universal prekindergarten education to
15732319 be provided to four-year-old children through a
15742320 contractual agreement with any public school or school
15752321 district.
15762322 For the purposes of this paragraph, sales made to any person,
15772323 firm, agency, or entity that has entered previously into a
15782324 contractual relationship with a child care center for construction
15792325 and improvement of buildings and other structures owned by the child
15802326 care center and operated for educational purposes shall be
15812327 considered sales made to a child care center. Any such person,
15822328 firm, agency, or entity making purchases on be half of a child care
15832329 center shall certify, in writing, on the copy of the invoice or
15842330 sales ticket the nature of the purchase. Any such person, or person
15852331 acting on behalf of a firm, agency, or entity making purchases on
15862332 behalf of a child care center in vio lation of this paragraph shall
15872333 be guilty of a misdemeanor and upon conviction thereof shall be
15882334
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16152385 fined an amount equal to double the amount of sales tax involved or
16162386 incarcerated for not more than sixty (60) days or both;
16172387 70. a. Sales of tangible personal pro perty to a service
16182388 organization of mothers who have children who are
16192389 serving or who have served in the military, which
16202390 service organization is exempt from taxation pursuant
16212391 to the provisions of the Internal Revenue Code of
16222392 1986, as amended, 26 U.S.C., Section 501(c)(19) and
16232393 which is known as the Blue Star Mothers of America,
16242394 Inc. The exemption provided by this paragraph shall
16252395 only apply to the purchase of tangible personal
16262396 property actually sent to United States military
16272397 personnel overseas who are serving in a combat zone
16282398 and not to any other tangible personal property
16292399 purchased by the organization. Provided, this
16302400 exemption shall not apply to any sales tax levied by a
16312401 city, town, county, or any other jurisdiction in this
16322402 state.
16332403 b. The exemption authorized by this paragraph shall be
16342404 administered in the form of a refund from the sale s
16352405 tax revenues apportioned pursuant to Section 1353 of
16362406 this title, and the vendor shall be required to
16372407 collect the sales tax otherwise applicable to the
16382408 transaction. The purchase r may apply for a refund of
16392409
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16662460 the state sales tax paid in the manner prescribed by
16672461 this paragraph. Within sixty (60) days after the end
16682462 of each calendar quarter, any purchaser that is
16692463 entitled to make application for a refund based upon
16702464 the exempt treatment authorized by this paragraph may
16712465 file an application for refund of the state sales
16722466 taxes paid during such preceding calendar quarter.
16732467 The Tax Commission shall prescribe a form for purposes
16742468 of making the application for refund.
16752469 c. A purchaser who applies for a refund pursuant to this
16762470 paragraph shall certify that the items were actually
16772471 sent to military personnel overseas in a combat zone.
16782472 Any purchaser that applies for a refund for the
16792473 purchase of items that are not authorized for
16802474 exemption under this par agraph shall be subject to a
16812475 penalty in the amount of Five Hundred Dollars
16822476 ($500.00);
16832477 71. Sales of food and snack items to or by an organization
16842478 which is exempt from taxation pursuant to the provisions of the
16852479 Internal Revenue Code of 1986, as amended, 26 U.S.C., Section
16862480 501(c)(3), whose primary and principal purpose is providing funding
16872481 for scholarships in the medical field;
16882482 72. Sales of tangible personal property or services for use
16892483 solely on construction projects for organizations which are exempt
16902484
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17172535 from taxation pursuant to the provisions of the Internal Revenue
17182536 Code of 1986, as amended, 26 U.S.C., Section 501(c)(3) and whose
17192537 purpose is providing end -of-life care and access to hospice services
17202538 to low-income individuals who live in a facility owned by the
17212539 organization. The exemption provided by this paragraph applies to
17222540 sales to the organization as well as to sales to any person with
17232541 whom the organization has duly entered into a construction contract,
17242542 necessary for carrying out such contract or to any subc ontractor to
17252543 such a construction contract. Any person making purchases on be half
17262544 of such organization shall certify, in writing, on the copy of the
17272545 invoice or sales ticket to be retained by the vendor that the
17282546 purchases are made for and on behalf of such organization and set
17292547 out the name of such organization. Any person who wrongfully or
17302548 erroneously certifies that purchases are for any of the above -named
17312549 organizations or who otherwise violates this section shall be guilty
17322550 of a misdemeanor and upon convict ion thereof shall be fined an
17332551 amount equal to double the amount of sales tax involved or
17342552 incarcerated for not more than sixty (60) days or both;
17352553 73. Sales of tickets for admission to events held by
17362554 organizations exempt from taxation pursuant to the provis ions of the
17372555 Internal Revenue Code of 1986, as amended, 26 U.S.C., Section
17382556 501(c)(3) that are organized for the purpose of supporting general
17392557 hospitals licensed by the State Department of Health;
17402558 74. Sales of tangible personal property or services:
17412559
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17682610 a. to a foundation which is exempt from taxation pursuant
17692611 to the provisions of the I nternal Revenue Code of
17702612 1986, as amended, 26 U.S.C., Section 501(c)(3) and
17712613 which raises tax-deductible contributions in support
17722614 of a wide range of firearms -related public interest
17732615 activities of the National Rifle Association of
17742616 America and other organizations that defend and foster
17752617 Second Amendment rights, and
17762618 b. to or by a grassroots fundraising program for sales
17772619 related to events to raise funds for a foundation
17782620 meeting the qualifications of subparagraph a of this
17792621 paragraph;
17802622 75. Sales by an organization o r entity which is exempt from
17812623 taxation pursuant to the provisions of the Internal Revenue Code of
17822624 1986, as amended, 26 U.S.C., Section 501(c)(3) which are related to
17832625 a fundraising event sponsored by the organization or entity when the
17842626 event does not exceed any five (5) consecutive days and when the
17852627 sales are not in the organization ’s or the entity’s regular course
17862628 of business. Provided, the exemption provided in this paragraph
17872629 shall be limited to tickets sold for admittance to the fundraising
17882630 event and items which were donated to the organization or entity for
17892631 sale at the event;
17902632 76. Effective November 1, 2017, sales of tangible personal
17912633 property or services to an organization whic h is exempt from
17922634
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18192685 taxation pursuant to the provisions of the Internal Revenue Code of
18202686 1986, as amended, 26 U.S.C., Section 501(c)(3) and operates as a
18212687 collaborative model which connects community agencies in one
18222688 location to serve individuals and families af fected by violence and
18232689 where victims have access to services and advocacy at no cost to the
18242690 victim;
18252691 77. Effective July 1, 2018, sales of tangible personal property
18262692 or services to or by an association which is exempt from taxation
18272693 pursuant to the provision s of the Internal Revenue Code of 1986, as
18282694 amended, 26 U.S.C., Section 501(c)(19) and which is known as the
18292695 National Guard Association of Oklahoma;
18302696 78. Effective July 1, 2018, sales of tangible personal property
18312697 or services to or by an association which i s exempt from taxation
18322698 pursuant to the provisions of the Internal Revenue Cod e of 1986, as
18332699 amended, 26 U.S.C., Section 501(c)(4) and which is known as the
18342700 Marine Corps League of Oklahoma;
18352701 79. Sales of tangible personal property or services to the
18362702 American Legion, whether the purchase is made by the entity
18372703 chartered by the United States Congress or is an entity organized
18382704 under the laws of this or another state pursuant to the authority of
18392705 the national American Legion organization;
18402706 80. Sales of tangible per sonal property or services to or by an
18412707 organization which is:
18422708
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18692759 a. exempt from taxation pursuant to the provisions of the
18702760 Internal Revenue Code of 1986, as amended, 26 U.S.C.,
18712761 Section 501(c)(3),
18722762 b. verified with a letter from the MIT Fab Foundation as
18732763 an official member of the Fab Lab Network in
18742764 compliance with the Fab Charter, and
18752765 c. able to provide documentation that its primary and
18762766 principal purpose is to provide community access to
18772767 advanced 21st century manufacturing and digital
18782768 fabrication tools for scie nce, technology,
18792769 engineering, art and math (STEAM) learning skills,
18802770 developing inventions, creating and sustaining
18812771 businesses, and producing personalized products;
18822772 81. Effective November 1, 2021, sales of tangible personal
18832773 property or services used solely for construction and remodeling
18842774 projects to an organization which is exempt from taxation pursuant
18852775 to the provisions of the Internal Revenue Code of 1986, as amended,
18862776 26 U.S.C., Section 501(c)(3), and which meets the following
18872777 requirements:
18882778 a. its primary purpose is to construct or remodel and
18892779 sell affordable housing and provide h omeownership
18902780 education to residents of Oklahoma that have an income
18912781 that is below one hundred percent (100%) of the Family
18922782
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19192833 Median Income guidelines as defined by the U.S.
19202834 Department of Housing and Urban Development,
19212835 b. it conducts its activities in a manner that serves
19222836 public or charitable purposes, rather than commercial
19232837 purposes,
19242838 c. it receives funding and revenue and charges fees in a
19252839 manner that does not incentivize it or its e mployees
19262840 to act other than in the best interests of its
19272841 clients, and
19282842 d. it compensates its employees in a manner that does not
19292843 incentivize employees to act other than in the best
19302844 interests of its clients;
19312845 82. Effective November 1, 2021, sales of tangible personal
19322846 property or services to a nonprofit entity, organized pursuant to
19332847 Oklahoma law before January 1, 2022, exempt from federal income
19342848 taxation pursuant to Section 501(c) of the Internal Revenue Code of
19352849 1986, as amended, the principal functions of whic h are to provide
19362850 assistance to natural persons following a disaster, with pro gram
19372851 emphasis on repair or restoration to single -family residential
19382852 dwellings or the construction of a replacement single -family
19392853 residential dwelling. As used in this paragraph, “disaster” means
19402854 damage to property with or without accompanying injury to persons
19412855 from heavy rain, high winds, tornadic winds, drought, wildfire,
19422856 snow, ice, geologic disturbances, explosions, chemical accidents or
19432857
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19702908 spills, and other events causing damage t o property on a large
19712909 scale. For purposes of this paragraph, an entity that expended at
19722910 least seventy-five percent (75%) of its funds on the restoration to
19732911 single-family housing following a disaster including related general
19742912 and administrative expenses, s hall be eligible for the exemption
19752913 authorized by this paragraph;
19762914 83. Effective November 1, 2021, through December 31, 2024,
19772915 sales of tangible personal property or services to a museum that:
19782916 a. operates as a part of an organization which is exempt
19792917 from taxation pursuant to the provisions of the
19802918 Internal Revenue Code of 1986, as amended, 26 U.S.C.,
19812919 Section 501(c)(3),
19822920 b. is not accredited by the American Alliance of Museums,
19832921 and
19842922 c. operates on an annual budget of less than One Million
19852923 Dollars ($1,000,000.00);
19862924 84. Until July 1, 2022, sales of tangible personal property or
19872925 services for use in a clinical practice or medical facility operated
19882926 by an organization which is exempt from taxation pursuant to the
19892927 provisions of the Internal Revenue Code of 1986, as amended, of the
19902928 United States, 26 U.S.C., Section 501(c)(3), and which has entered
19912929 into a joint operating agreement with the University Hospitals Trust
19922930 created pursuant to Section 3224 of Title 63 of the Oklahoma
19932931 Statutes. The exemption provided by this paragr aph shall be limited
19942932
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20212983 to the purchase of tangible personal property and services for use
20222984 in clinical practices or medical facilities acquired or leased by
20232985 the organization from the University Hospitals Authority, University
20242986 Hospitals Trust, or the Universit y of Oklahoma on or after June 1,
20252987 2021;
20262988 85. Sales of tangible personal prope rty or services to or by a
20272989 women’s veterans organization, and its subchapters in this state,
20282990 that is exempt from taxation pursuant to the provisions of the
20292991 Internal Revenue Code of 1986, as amended, 26 U.S.C., Section
20302992 501(c)(19) and is known as the Oklahoma Women Veterans Organization;
20312993 86. Sales of tangible personal property or services to a
20322994 nonprofit entity, organized pursuant to Oklahoma law before January
20332995 1, 2019, exempt from f ederal income taxation pursuant to Section
20342996 501(c) of the Internal Revenue Cod e of 1986, as amended, the
20352997 principal functions of which are to provide assistance to natural
20362998 persons following a disaster, with program emphasis on repair or
20372999 restoration to single -family residential dwellings or the
20383000 construction of a replacement single -family residential dwelling.
20393001 For purposes of this paragraph, an entity operated exclusively for
20403002 charitable and educational purposes through the coordination of
20413003 volunteers for the di saster recovery of homes (as derived from Part
20423004 III, Statement of Program Serv ices, of Internal Revenue Service Form
20433005 990) and which offers its services free of charge to disaster
20443006 survivors statewide who are low income with no or limited means of
20453007
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20723058 recovery on their own for the restoration to single -family housing
20733059 following a disaster including related general and administrative
20743060 expenses, shall be eligible for the exemption authorized by this
20753061 paragraph. The exemption provided by this paragraph shall only be
20763062 applicable to sales made on or after the effective date of this act
20773063 July 1, 2022. As used in this paragraph, “disaster” means damage to
20783064 property with or without accompanying injury to persons from heavy
20793065 rain, high winds, tornadic winds, drought, wildfire, s now, ice,
20803066 geologic disturbances, explosions, chemical accidents or spills and
20813067 other events causing damage to property on a large scale; and
20823068 87. Effective July 1, 2022, sales of tangible personal property
20833069 or services to an organization which is exempt from taxation
20843070 pursuant to the provisions of the Internal Revenue Code of 1986, as
20853071 amended, 26 U.S.C., Section 501(c)(3) and which provides support to
20863072 veterans, active duty members of the Armed Forces, reservists, and
20873073 members of the National Guard to assist wit h the transition to
20883074 civilian life and which provides documentation to the Oklahoma Tax
20893075 Commission that over seventy percent (70%) of its revenue is
20903076 expended on support for transition to civilian life .
20913077 SECTION 2. This act shall become effec tive November 1, 2025.
2092-COMMITTEE REPORT BY: COMMITTEE ON REVENUE AND TAXATION
2093-March 3, 2025 - DO PASS
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