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SENATE FLOOR VERSION
March 3, 2025
SENATE BILL NO. 44 By: Rader
An Act relating to sales tax; amending 68 O.S. 2021,
Section 1356, as last amended by Section 148, Chapter
452, O.S.L. 2024 (68 O.S. Supp. 2024, Section 1356),
which relates to sales ta x exemption; providing
exemption to entities in performance of a contract
with an exempt entity; updating statutory language;
and providing an effective date .
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. AMENDATORY 68 O.S. 2021, Section 1356, as
last amended by Section 148, Chapter 452, O.S.L. 2024 (68 O.S. Supp.
2024, Section 1356), is amended to read as follows:
Section 1356. Exemptions - Governmental and nonprofit entities.
There are hereby specificall y exempted from the tax levied by
Section 1350 et seq. of this title:
A. The exemptions for sales of tangible personal property or
services to entities provi ded by subsection B of this section shall
apply to sales to the exempt entity as well as to sales to any
contractor with whom the exempt entity has entered into a contract
necessary for carrying out such contract and sales to any
subcontractor to the contract. Any contractor or subcontractor
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making purchases necessary for carrying out the contract may present
a copy of the exemption letter or card issued to the exempt entity
by the Oklahoma Tax Commission and documentation indicating the
contractual relationship between the contractor and the entity to
the vendor and the vendor shall retain such docume ntation as
certification that the purchase is exempt as provided in this
section.
B. 1. Sale of tangible personal property or services to the
United States government or to this state, any political subdivision
of this state, or any agency of a political subdivision of this
state; provided, all sales to contractors in connection with the
performance of any contract with the United States government, this
state, or any of its political subdivisions shall not be exempted
from the tax levied by Section 1350 et seq. of this title, except as
hereinafter provided;
2. Sales of property to agents appointed by or under contract
with agencies or instrumentalities of the United States government
if ownership and possession of such property transfers immediately
to the United States government;
3. Sales of property to agents appointed by or under contract
with a political subdivision of this state if the sale of such
property is associated with the development of a qualified federal
facility, as provided in the Oklah oma Federal Facilities Development
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Act, and if ownership and possession of such property transfers
immediately to the political subdivision or the state;
4. Sales made directly by county, district, or state fair
authorities of this state, upon the premise s of the fair authority,
for the sole benefit of the fair authority or sales of admission
tickets to such fairs or fair events at any location in the state
authorized by county, district, or state fair authorities; provided,
the exemption provided by this paragraph for admission tickets to
fair events shall apply only to any portion of the admission price
that is retained by or distributed to the fair authority. As used
in this paragraph, “fair event” shall be limited to an event held on
the premises of the fair authority in conjunction with and during
the time period of a county, district, or state fair;
5. Sale of food in cafeterias or lunchrooms of elementa ry
schools, high schools, colleges, or universities which are operated
primarily for teachers and pupils and are not operated primarily for
the public or for profit;
6. Dues paid to fraternal, religious, civic, charitable, or
educational societies or organizations by regular members thereof,
provided, such societies or organizations operate under what is
commonly termed the lodge plan or system, and provided such
societies or organizations do not operate for a profit which inures
to the benefit of any indi vidual member or members thereof to the
exclusion of other members and dues paid monthly or annual ly to
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privately owned scientific and educational libraries by members
sharing the use of services rendered by such libraries with students
interested in the study of geology, petroleum engineering, or
related subjects;
7. Sale of tangible personal propert y or services to or by
churches, except sales made in the course of business for profit or
savings, competing with other persons engaged in the same, or a
similar business or sale of tangible personal property or services
by an organization exempt from fed eral income tax pursuant to
Section 501(c)(3) of the Internal Revenue Code of 1986, as amended,
made on behalf of or at the request of a church or churches if the
sale of such property is conducted not more than once each calendar
year for a period not to exceed three (3) days by the organization
and proceeds from the sale of such property are used by the church
or churches or by the organization for charitable purposes;
8. The amount of proceeds received from the sale of admission
tickets which is separat ely stated on the ticket of admission for
the repayment of money borrowed by any accredited state -supported
college or university or any public trust of which a county in this
state is the beneficiary, for the purpose of constructing or
enlarging any facility to be used for the staging of an athletic
event, a theatrical production, or any other form of entertainment,
edification or cultural cultivation to which entry is gained with a
paid admission ticket. Such facilities include, but are not limited
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to, athletic fields, athletic stadiums, field houses, amphitheaters,
and theaters. To be eligible for this sales tax exemption, the
amount separately stated on the admission ticket shall be a
surcharge which is imposed, collected, and used for the sole purpose
of servicing or aiding in the servicing of debt incurred by the
college or university to effect the capital improvements
hereinbefore described;
9. Sales of tangible personal property or services to the
council organizations or similar state supervisory organizations of
the Boy Scouts of America, Girl Scouts of the U.S.A., and Camp Fire
USA;
10. Sale of tangible personal property or services to any
county, municipality, rural water district, public school district,
city-county library system, the institu tions of The Oklahoma State
System of Higher Education, the Grand River Dam Authority, the
Northeast Oklahoma Public Facilities Authority, the Oklahoma
Municipal Power Authority, City of Tulsa -Rogers County Port
Authority, Muskogee City -County Port Authority, the Oklahoma
Department of Veterans Affairs, the Broken Bow Economic Development
Authority, Ardmore Development Authority, Durant Industrial
Authority, Oklahoma Ordnance Works Authority, Central Oklahoma
Master Conservancy District, Arbuckle Master Con servancy District,
Fort Cobb Reservoir Master Conservancy District, Foss Reservoir
Master Conservancy District, Mountain Park Master Conservancy
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District, Waurika Lake Master Conservancy District and the Office of
Management and Enterprise Services only wh en carrying out a public
construction contract on behalf of the Oklahoma Department of
Veterans Affairs, and effective July 1, 2022, the University
Hospitals Trust, or to any person with whom any of the above -named
subdivisions or agencies of this state ha s duly entered into a
public contract pursuant to law, necessary for carrying out such
public contract or to any subcontractor to such a public contract.
Any person making purchases on behalf of such subdivision or agency
of this state shall certify, in w riting, on the copy of the invoice
or sales ticket to be retained by the vendor that the purchases are
made for and on behalf of such subdivision or agency of this state
and set out the name of such public subdivision or agency. Any
person who wrongfully or erroneously certifies that purchases are
for any of the above -named subdivisions or agencies of this state or
who otherwise violates this section shall be guilty of a misdemeanor
and upon conviction thereof shall be fined an amount equal to double
the amount of sales tax involved or incarcerated for not more than
sixty (60) days or both;
11. Sales of tangible personal property or services to private
institutions of higher education and private elementary and
secondary institutions of education accredite d by the State
Department of Education or registered by the State Board of
Education for purposes of participating in federal programs or
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accredited as define d by the Oklahoma State Regents for Higher
Education which are exempt from taxation pursuant to th e provisions
of the Internal Revenue Code of 1986, as amended, 26 U.S.C., Section
501(c)(3) including materials, supplies, and equipment used in the
construction and improvement of buildings and other structures owned
by the institutions and operated for e ducational purposes.
Any person, firm, agency, or entity making purchases on behalf
of any institution, agency or subdivision in this state, shall
certify in writing, on the copy of the invoice or sales ticket the
nature of the purchases, and violation of this paragraph shall be a
misdemeanor as set forth in paragraph 10 of this section;
12. Tuition and educational fees paid to private institutions
of higher education and private elementary and secondary
institutions of education accredited by the State De partment of
Education or registered by the State Board of Education for purposes
of participating in federal programs or accredited as defined by the
Oklahoma State Regents for Higher Education which are exempt from
taxation pursuant to the provisions of t he Internal Revenue Code of
1986, as amended, 26 U.S.C., Section 501(c)(3);
13. a. Sales of tangible personal property made by:
(1) a public school,
(2) a private school offering instruction for grade
levels kindergarten through twelfth grade,
(3) a public school district,
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(4) a public or private school board,
(5) a public or private school student group or
organization,
(6) a parent-teacher association or orga nization
other than as specified in subparagraph b of this
paragraph, or
(7) public or private sch ool personnel for purposes
of raising funds for the benefit of a public or
private school, public school district, public or
private school board, or public or private school
student group or organization, or
b. Sales of tangible personal property made by or to
nonprofit parent-teacher associations or organizations
exempt from taxation pursuant to the provisions of the
Internal Revenue Code of 1986, as amended, 26 U.S.C.,
Section 501(c)(3), nonprofit local public or private
school foundations which solicit money or property in
the name of any public or private school or public
school district.
The exemption provided by this paragraph for sales made by a
public or private school shall be limited to those public or private
schools accredited by the State Depar tment of Education or
registered by the State Board of Education for purposes of
participating in federal programs. Sale of tangible personal
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property in this paragraph shall include sale of admission tickets
and concessions at athletic events;
14. Sales of tangible personal property by:
a. local 4-H clubs,
b. county, regional or state 4 -H councils,
c. county, regional or state 4 -H committees,
d. 4-H leader associations,
e. county, regional or state 4 -H foundations, and
f. authorized 4-H camps and training centers.
The exemption provided by this paragraph shall be limited to
sales for the purpose of raising funds for the benefit of such
organizations. Sale of tangible personal property exempted by this
paragraph shall include sale of admission tickets;
15. The first Seventy -five Thousand Dollars ($75,000.00) each
year from sale of tickets and concessions at athletic events by each
organization exempt from taxation pursuant to the provisions of the
Internal Revenue Code of 1986, as amended, 26 U.S.C., Section
501(c)(4);
16. Sales of tangible personal property or services to any
person with whom the Oklahoma Tourism and Recreation Department has
entered into a public contract and which is necessary for carrying
out such contract to assist the Department in the development and
production of advertising, promotion, publicity, and public
relations programs;
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17. Sales of tangible personal property or services to fire
departments organized pursuant to Section 592 of Title 18 of the
Oklahoma Statutes, which items are to be used for the purposes of
the fire department. Any person making purchases on behalf of any
such fire department shall certify, in writing, on the copy of the
invoice or sales ticket to be retained by the vendor that the
purchases are made for a nd on behalf of such fire department and set
out the name of such fire department. Any person who wrongfully or
erroneously certifies that the purchases are for any such fire
department or who otherwise violates the provisions of this section
shall be deemed guilty of a misdemeanor and upon conviction thereof,
shall be fined an amount equal to double the amount of sales tax
involved or incarcerated for not mor e than sixty (60) days, or both;
18. Complimentary or free tickets for admission to places of
amusement, sports, entertainment, exhibition, display, or other
recreational events or activities which are issued through a box
office or other entity which is operated by a state institution of
higher education with institutional employees or by a municipal ity
with municipal employees;
19. The first Fifteen Thousand Dollars ($15,000.00) each year
from sales of tangible personal property by fire departments
organized pursuant to Title 11, 18, or 19 of the Oklahoma Statutes
for the purposes of raising funds f or the benefit of the fire
department. Fire departments selling tangible personal property for
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the purposes of raising funds shall be limited to no more than six
(6) days each year to raise such funds in order to receive the
exemption granted by this para graph;
20. Sales of tangible personal property or services to any Boys
& Girls Clubs of America affiliate in this state which is not
affiliated with the Salv ation Army and which is exempt from taxation
pursuant to the provisions of the Internal Revenue Co de of 1986, as
amended, 26 U.S.C., Section 501(c)(3);
21. Sales of tangible personal property or services to any
organization, which takes court -adjudicated juveniles for purposes
of rehabilitation, and which is exempt from taxation pursuant to the
provisions of the Internal Revenue Code of 1986, as amended, 26
U.S.C., Section 501(c)(3), provided that at least fifty percent
(50%) of the juveniles served by suc h organization are court
adjudicated and the organization receives state funds in an amount
less than ten percent (10%) of the annual budget of the
organization;
22. Sales of tangible personal property or services to:
a. any health center as defined in Section 254b of Title
42 of the United States Code,
b. any clinic receiving disbursements of state m onies
from the Indigent Health Care Revolving Fund pursuant
to the provisions of Section 66 of Title 56 of the
Oklahoma Statutes,
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c. any community-based health center which meets all of
the following criteria:
(1) provides primary care services at no cost to the
recipient, and
(2) is exempt from taxation pursuant to the
provisions of Section 501(c)(3) of the Internal
Revenue Code of 1986, as amended, 26 U.S.C.,
Section 501(c)(3), and
d. any community mental health center as defined in
Section 3-302 of Title 43A of the Oklahoma Statutes;
23. Dues or fees including free or complimentary dues or fees
which have a value equivalent to the charge that could have
otherwise been made, to YMCAs, YWCAs, or municipally -owned
recreation centers for the use of facilitie s and programs;
24. The first Fifteen Thousand Dollars ($15,000.00) each year
from sales of tangible personal property or services to or by a
cultural organization established to sponsor and promote
educational, charitable, and cultural events for disadva ntaged
children, and which organization is exempt from taxation pursuant to
the provisions of the Internal Revenue Code of 1986, as amended, 26
U.S.C., Section 501(c)(3);
25. Sales of tangible personal property or services to museums
or other entities whi ch have been accredited by the American
Association Alliance of Museums. Any person making purchases on
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behalf of any such museum or other entity shall certify, in writing,
on the copy of the invoice or sales ticket to be retained by the
vendor that the purchases are made for and on behalf of such museum
or other entity and set out the name of such museum or other entity.
Any person who wrongfully or erroneou sly certifies that the
purchases are for any such museum or other entity or who otherwise
violates the provisions of this paragraph shall be deemed guilty of
a misdemeanor and, upon conviction thereof, shall be fined an amount
equal to double the amount of sales tax involved or incarcerated for
not more than sixty (60) days, or by both such fine and
incarceration;
26. Sales of tickets for admission by any museum accredited by
the American Association Alliance of Museums. In order to be
eligible for the exemption provided by this paragraph, an amount
equivalent to the amount of the tax which would othe rwise be
required to be collected pursuant to the provisions of Section 1350
et seq. of this title shall be separately stated on the admission
ticket and shall be collected and used for the sole purpose of
servicing or aiding in the servicing of debt incur red by the museum
to effect the construction, enlarging or renovation of any facility
to be used for entertainment, edification, or cultural cultivation
to which entry is gained with a paid admission ticket;
27. Sales of tangible personal property or serv ices occurring
on or after June 1, 1995, to children ’s homes which are supported or
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sponsored by one or more churches, members of which serve as
trustees of the home;
28. Sales of tangible personal property or services to the
organization known as the Dis abled American Veterans, Department of
Oklahoma, Inc., and subordinate chapters thereof;
29. Sales of tangible personal property or services to youth
camps which are supported or sponsored by one or more churches,
members of which serve as trustees of the organization;
30. a. Until July 1, 2022, transfer of tangible personal
property made pursuant to Section 3226 of Title 63 of
the Oklahoma Statutes by the University Hospitals
Trust, and
b. Effective July 1, 2022, transfer of tangible personal
property or services to or by:
(1) the University Hospitals Trust created pursuant
to Section 3224 of Title 63 of the Oklahoma
Statutes, or
(2) nonprofit entities which a re exempt from taxation
pursuant to the provisions of the Internal
Revenue Code of 1986, as amended, of the United
States, 26 U.S.C., Section 501(c)(3), which have
entered into a joint operating agreement with the
University Hospitals Trust;
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31. Sales of tangible personal property or services to a
municipality, county, or school district pursuant to a lease or
lease-purchase agreement executed between the vendor and a
municipality, county, or school district. A copy of the lease or
lease-purchase agreement shall be retained by the vendor;
32. Sales of tangible personal property or services to any
spaceport user, as defined in the Oklahoma Space Industry
Development Act;
33. The sale, use, storage, consumption, or distribution in
this state, whether by the importer, exporter, or another person, of
any satellite or any associated launch vehicle includi ng components
of, and parts and motors for, any such satellite or launch vehicle,
imported or caused to be imported into this state for the purpose of
export by means of launching into space. This exemption provided by
this paragraph shall not be affected by:
a. the destruction in whole or in part of the satellite
or launch vehicle,
b. the failure of a launch to occur or be successful, or
c. the absence of any transfer or title to, or possession
of, the satellite or launch vehicle after launch;
34. The sale, lease, use, storage, consumption, or distribution
in this state of any space facility, space propulsion system or
space vehicle, satellite, or station of any kind possessing space
flight capacity including components thereof;
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35. The sale, lease, use, storage, consumption, or distribution
in this state of tangible personal property, placed on or used
aboard any space facility, space propulsion system or space vehicle,
satellite, or station possessing space flight capacity, which is
launched into space, irrespective of whether such tangible property
is returned to this state for subsequent use, storage, or
consumption in any manner;
36. The sale, lease, use , storage, consumption, or distribution
in this state of tangible personal property meeting the de finition
of “section 38 property” as defined in Sections 48(a)(1)(A) and
(B)(i) of the Internal Revenue Code of 1986, as amended, that is an
integral part of and used primarily in support of space flight;
however, section 38 property used in support of spa ce flight shall
not include general office equipment, any boat, mobile home, motor
vehicle, or other vehicle of a class or type required to be
registered, licensed, titled or documented in this state or by the
United States government, or any other propert y not specifically
suited to supporting space activity. The term “in support of space
flight”, for purposes of this paragraph, means the altering,
monitoring, controlling, regulating, adjusting, servicing, or
repairing of any space facility, space propuls ion systems or space
vehicle, satellite, or station possessing space flight capacity
including the components thereof;
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37. The purchase or lease of machinery and equipment for use at
a fixed location in this state, which is used exclusively in the
manufacturing, processing, compounding, or producing of any space
facility, space propulsion system or space vehicle, satellite, or
station of any kind possessing space flight capacity. Provided, the
exemption provided for in this paragraph shall not be allowed unless
the purchaser or lessee signs an affidavit stating that the item or
items to be exempted are for the exclusive use designated herein.
Any person furnishing a false affidavit to the vendor for the
purpose of evading payment of any tax imposed by Sec tion 1354 of
this title shall be subject to the penalties provided by law. As
used in this paragraph, “machinery and equipment ” means “section 38
property” as defined in Sections 48(a)(1)(A) and (B)(i) of the
Internal Revenue Code of 1986, as amended, which is used as an
integral part of the manufacturing, processing, compounding, or
producing of items of tangible personal property. Such term
includes parts and accessories only to the extent that the exemption
thereof is consistent with the provisions of this paragraph;
38. The amount of a surcharge or any other amount which is
separately stated on an admission ticket which is imposed, collected
and used for the sole purpose of constructing, remodeling, or
enlarging facilities of a public trust having a m unicipality or
county as its sole beneficiary;
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39. Sales of tangible personal property or services which are
directly used in or for the benefit of a state p ark in this state,
which are made to an organization which is exempt from taxation
pursuant to the provisions of the Internal Revenue Code of 1986, as
amended, 26 U.S.C., Section 501(c)(3) and which is organized
primarily for the purpose of supporting one or more state parks
located in this state;
40. The sale, lease, or use of parking privileges by a n
institution of The Oklahoma State System of Higher Education;
41. Sales of tangible personal property or services for use on
campus or school construction projects for the benefit of
institutions of The Oklahoma State System of Higher Education,
private institutions of higher education accredited by the Oklahoma
State Regents for Higher Education, or any public school or school
district when such projects are financed by or through the use of
nonprofit entities which are exempt from taxation pursuant to the
provisions of the Internal Revenue Code of 1986, as amended, 26
U.S.C., Section 501(c)(3);
42. Sales of tangible personal property or services by an
organization which is exempt from taxation pursuant to the
provisions of the Internal Revenue Code of 1986, as amended, 26
U.S.C., Section 501(c)(3), in the course of conducting a national
championship sports event, but only if all or a portion of the
payment in exchange therefor would qualify as the receipt of a
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qualified sponsorship payment described in Internal Revenue Code of
1986, as amended, 26 U.S.C., Section 513(i). Sales exempted
pursuant to this paragraph shall be exempt from all Oklahoma sales,
use, excise, and gross receipts taxes;
43. Sales of tangible personal property or services to or by a n
organization which:
a. is exempt from taxation pursuant to the provisions of
the Internal Revenue Code of 1986, as amended, 26
U.S.C., Section 501(c)(3),
b. is affiliated with a comprehensive university within
The Oklahoma State System of Higher Educatio n, and
c. has been organized primarily for the purpose of
providing education and teacher training and
conducting events relating to robotics;
44. The first Fifteen Thousand Dollars ($15,000.00) each year
from sales of tangible personal property to or by youth athletic
teams which are part of an athletic organization exempt from
taxation pursuant to the provisions of the Internal Revenue Code of
1986, as amended, 26 U.S.C., Section 501(c)(4), for the purposes of
raising funds for the benefit of the team;
45. Sales of tickets for admission to a collegiate athletic
event that is held in a facility owned or operated by a municipality
or a public trust of which th e municipality is the sole beneficiary
and that actually determines or is part of a tournament or
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tournament process for determining a conference tournament
championship, a conference championship, or a national championship;
46. Sales of tangible personal property or services to or by an
organization which is exempt from taxation pursuant to the
provisions of the Internal Revenue Code of 1986, as amended, 26
U.S.C., Section 501(c)(3) and is operating the Oklahoma City
National Memorial and Museum, an affi liate of the National Park
System;
47. Sales of tangible personal property or services to
organizations which are exempt from federal taxation pursuant to the
provisions of Section 501(c)(3) of the Internal Revenue Code of
1986, as amended, 26 U.S.C., Section 501(c)(3), the memberships of
which are limited to honorably discharged veterans, and which
furnish financial support to area veterans ’ organizations to be used
for the purpose of constructing a memorial or museum;
48. Sales of tangible personal prop erty or services on or after
January 1, 2003, to an organization which is exempt from taxation
pursuant to the provisions of the Internal Revenue Code of 1986, as
amended, 26 U.S.C., Section 501(c)(3) that is expending monies
received from a private foundation grant in conjunction with
expenditures of local sales tax revenue to construct a local public
library;
49. Sales of tangible personal property or services to a state
that borders this state or any political subdivision of that state,
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but only to the extent that the other state or political subdivision
exempts or does not impose a tax on similar s ales of items to this
state or a political subdivision of this state;
50. Effective July 1, 2005, sales of tangible personal property
or services to the Career Technology Student Organizations career
technology student organizations under the direction an d supervision
of the Oklahoma Department of Career and Technology Education;
51. Sales of tangible personal property to a public trust
having either a single city, town or county or multiple cities,
towns or counties, or combination thereof as beneficiary or
beneficiaries or a nonprofit organization which is exempt from
taxation pursuant to the provisions of the Internal Revenue Code of
1986, as amended, 26 U.S.C., Section 501(c)(3) for the purpose of
constructing improvements to or expanding a hospital or nursing home
owned and operated by any such public trust or nonprofit entity
prior to July 1, 2008, in counties with a population of less than
one hundred thousand (100,000) persons, according to the most recent
Federal Decennial Census. As used in this paragraph, “constructing
improvements to or expanding ” shall not mean any expense for routine
maintenance or general repairs and shall require a project cost of
at least One Hundred Thousand Dollars ($100,000.00). For purposes
of this paragraph, sales mad e to a contractor or subcontractor that
enters into a contractual relationship with a public trust or
nonprofit entity as described by this paragraph shall be considered
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sales made to the public trust or nonprofit entity. The exemption
authorized by this paragraph shall be administered in the form of a
refund from the sales tax revenues apportioned pursuant to Section
1353 of this title and the vendor shall be required to collect the
sales tax otherwise applicable to the transaction. The purchaser
may apply for a refund of the sales tax paid in the manner
prescribed by this paragraph. Within thirty (30) days after the end
of each fiscal year, any purchaser th at is entitled to make
application for a refund based upon the exempt treatment authorized
by this paragraph may file an application for refund of the sales
taxes paid during such preceding fiscal year. The Oklahoma Tax
Commission shall prescribe a form for purposes of making the
application for refund. The Tax Commission shall determine whether
or not the total amount of sales tax exemptions claimed by all
purchasers is equal to or less than Six Hundred Fifty Thousand
Dollars ($650,000.00). If such clai ms are less than or equal to
that amount, the Tax Commission shall make refunds to the purchasers
in the full amount of the documented and verified sales tax amounts.
If such claims by all purchasers are in excess of Six Hundred Fifty
Thousand Dollars ($650,000.00), the Tax Commission shall determine
the amount of each purchaser ’s claim, the total amo unt of all claims
by all purchasers, and the percentage each purchaser ’s claim amount
bears to the total. The resulting percentage determined for each
purchaser shall be multiplied by Six Hundred Fifty Thousand Dollars
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($650,000.00) to determine the amoun t of refundable sales tax to be
paid to each purchaser. The pro rata refund amount shall be the
only method to recover sales taxes paid during the preceding fiscal
year and no balance of any sales taxes paid on a pro rata basis
shall be the subject of any subsequent refund claim pursuant to this
paragraph;
52. Effective July 1, 2006, sales of tangible personal property
or services to any organization which as sists, trains, educates, and
provides housing for physically and mentally handicapped disabled
persons and which is exempt from taxation pursuant to the provisions
of the Internal Revenue Code of 1986, as amended, 26 U.S.C., Section
501(c)(3) and that receives at least eighty -five percent (85%) of
its annual budget from state or federal funds. In orde r to receive
the benefit of the exemption authorized by this paragraph, the
taxpayer shall be required to make payment of the applicable sales
tax at the time of sale to the vendor in the manner otherwise
required by law. Notwithstanding any other provisi on of the
Oklahoma Uniform Tax Procedure Code to the contrary, the taxpayer
shall be authorized to file a claim for refund of sales taxes paid
that qualify for the exemption authorized by this paragraph for a
period of one (1) year after the date of the sa le transaction. The
taxpayer shall be required to provide documentation as may be
prescribed by the Oklahoma Tax Commission in support of the refund
claim. The total amount of sales tax qualifying for exempt
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treatment pursuant to this paragraph shall not exceed One Hundred
Seventy-five Thousand Dollars ($175,000.00) each fiscal year.
Claims for refund shall be processed in the order in which such
claims are received by the Oklahoma Tax Commission. If a claim
otherwise timely filed exceeds the total amou nt of refunds payable
for a fiscal year, such claim shall be barred;
53. The first Two Thousand Dollars ($2,000.00) each year of
sales of tangible personal p roperty or services to, by, or for the
benefit of a qualified neighborhood watch organization that is
endorsed or supported by or working directly with a law enforcement
agency with jurisdiction in the area in which the neighborhood watch
organization is located. As used in this paragraph, “qualified
neighborhood watch organization ” means an organization that is a
not-for-profit corporation under the laws of this state that was
created to help prevent criminal activity in an area through
community involvement and interaction with local law enforcement and
which is one of the first two thousand organiza tions which makes
application to the Oklahoma Tax Commission for the exemption after
March 29, 2006;
54. Sales of tangible personal property to a nonprofit
organization, exempt from taxation pursuant to the provisions of the
Internal Revenue Code of 1986, as amended, 26 U.S.C., Section
501(c)(3), organized primarily for the purpose of providing services
to homeless persons during the day and located in a metro politan
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area with a population in excess of five hundred thousand (500,000)
persons according to t he latest Federal Decennial Census. The
exemption authorized by this paragraph shall be applicable to sales
of tangible personal property to a qualified entity occurring on or
after January 1, 2005;
55. Sales of tangible personal property or services to or by an
organization which is exempt from taxation pursuant to the
provisions of the Internal Revenue Code of 1986, as amended, 26
U.S.C., Section 501(c)(3) for events the principal purpose of which
is to provide funding for the preservation of wetlands a nd habitat
for wild ducks;
56. Sales of tangible personal property or services to or by an
organization which is exempt from taxation pursuant to the
provisions of the Internal Revenue Code of 1986, as amended, 26
U.S.C., Section 501(c)(3) for events the principal purpose of which
is to provide funding for the preservation and conservation of wild
turkeys;
57. Sales of tangible personal property or services t o an
organization which:
a. is exempt from taxation pursuant to the provisions of
the Internal Revenue Code of 1986, as amended, 26
U.S.C., Section 501(c)(3), and
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b. is part of a network of community -based, autonomous
member organizations that meets the following
criteria:
(1) serves people with workplace disadvantages and
disabilities by providing job training and
employment services, as well as job placement
opportunities and post -employment support,
(2) has locations in the United States and at least
twenty other countries,
(3) collects donated clothing and household goods to
sell in retail stores an d provides contract labor
services to business and government, and
(4) provides documentation to the Oklahoma Tax
Commission that over seventy -five percent (75%)
of its revenues are channeled into employment,
job training and placement programs, and other
critical community services;
58. Sales of tickets made on or after September 21, 2005, and
complimentary or free tickets for admission issued on or after
September 21, 2005, which have a value equivalent to the charge that
would have otherwise been made, for admission to a professional
athletic event in which a team in the National Basketball
Association is a participant, which is held in a facility owned or
operated by a municipality, a county, or a public trust of which a
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municipality or a county is the sole beneficiary, and sales of
tickets made on or after July 1, 2007, and complimentary or free
tickets for admission issued on or after July 1, 2007, which h ave a
value equivalent to the charge that would have otherwise been made,
for admission to a profe ssional athletic event in which a team in
the National Hockey League is a participant, which is held in a
facility owned or operated by a municipality, a county, or a public
trust of which a municipality or a county is the sole beneficiary;
59. Sales of tickets for admission and complimentary or free
tickets for admission which have a value equivalent to the charge
that would have otherwise been made to a prof essional sporting event
involving ice hockey, baseball, basketball, football or arena
football, or soccer. As used in this paragraph, “professional
sporting event” means an organized athletic competition between
teams that are members of an organized league or association with
centralized management, other than a national league or national
association, that imposes requirements for participation in the
league upon the teams, the individual athletes, or both, and which
uses a salary structure to compensate the athletes;
60. Sales of tickets for admission to an annual event sponsored
by an educational and charitable organization of women which is
exempt from taxation pursuant to the provisions of the Internal
Revenue Code of 1986, as amended, 26 U.S.C., Section 501(c)(3) and
has as its mission promoting volunteerism, developing the potential
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of women and improving the community through the effective action
and leadership of trained volunteers;
61. Sales of tangible personal property or services to an
organization, which is exempt from taxation pursuant to the
provisions of the Internal Revenue Code of 1986, as amended, 26
U.S.C., Section 501(c)(3), and which is itself a member of an
organization which is exempt from taxation pursuant to the
provisions of the Internal Revenue Code of 1986, as amended, 26
U.S.C., Section 501(c)(3), if the membership organi zation is
primarily engaged in advancing the purposes of its member
organizations through fundraising, public awareness, or other
efforts for the benefit of i ts member organizations, and if the
member organization is primarily engaged either in providing
educational services and programs concerning health -related diseases
and conditions to individuals suffering from such health -related
diseases and conditions or their caregivers and family members or
support to such individuals, or in health -related research as to
such diseases and conditions, or both. In order to qualify for the
exemption authorized by this paragraph, the member nonprofit
organization shall be required to provide proof to the Oklahoma Tax
Commission of its membership status in the membersh ip organization;
62. Sales of tangible personal property or services to or by an
organization which is part of a national volunteer women ’s service
organization dedicated to promoting patriotism, preserving American
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history, and securing better education for children and which has at
least 168,000 one hundred sixty-eight thousand members in 3,000
three thousand chapters across the United States;
63. Sales of tangible personal property or services to or by a
YWCA or YMCA organization which is part of a nat ional nonprofit
community service organization working to meet the health and social
service needs of its members across the United States;
64. Sales of tangible personal property or services to or by a
veteran’s organization which is exempt from taxation pursuant to the
provisions of the Internal Revenue Code of 1986, as amended, 26
U.S.C., Section 501(c)(19) and which is known as the Veterans of
Foreign Wars of the United States, Oklahoma Chapters;
65. Sales of boxes of food by a church or by an organiz ation,
which is exempt from taxation pursuant to the provisions of the
Internal Revenue Code of 1986, as amended, 26 U.S.C., Section
501(c)(3). To qualify under the provisions of this paragraph, the
organization must be organized for the primary purpose o f feeding
needy individuals or to encourage volunteer service by requiring
such service in order to purchase food. These boxes shall only
contain edible staple food items;
66. Sales of tangible personal property or services to any
person with whom a chur ch has duly entered into a construction
contract, necessary for carrying out such contract or to any
subcontractor to such a construction contract;
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67. Sales of tangible personal property or services used
exclusively for charitable or educational purposes , to or by an
organization which:
a. is exempt from taxation pursuant to the provisions of
the Internal Revenue Code of 1986, as amended, 26
U.S.C., Section 501(c)(3),
b. has filed a Not-for-Profit Certificate of
Incorporation in this state, and
c. is organized for the purpose of:
(1) providing training and education to
developmentally disabled individuals,
(2) educating the community about the rights,
abilities, and strengths of developmentally
disabled individuals, and
(3) promoting unity among developmen tally disabled
individuals in their community and geographic
area;
68. Sales of tangible personal property or services to any
organization which is a shelter for abused, neglected, or abandoned
children and which is exempt from taxation pursuant to the
provisions of the Internal Revenue Code of 1986, as amended, 26
U.S.C., Section 501(c)(3); provided, until July 1, 2008, such
exemption shall apply only to eligible shelters for children from
birth to age twelve (12) and after July 1, 2008, such exemption
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shall apply to eligible shelters for children from birth to age
eighteen (18);
69. Sales of tangible personal property or services to a child
care center which is licensed pursuant to the Oklahoma Child Care
Facilities Licensing Act and which:
a. possesses a 3-star rating from the Department of Human
Services Reaching for the Stars Program or a national
accreditation, and
b. allows on-site universal prekindergarten education to
be provided to four-year-old children through a
contractual agreement with any pu blic school or school
district.
For the purposes of this paragraph, sales made to any person,
firm, agency, or entity that has entered previously into a
contractual relationship with a child care center for construction
and improvement of buildings and oth er structures owned by the child
care center and operated for educational purposes shall be
considered sales made to a child care center. Any such person,
firm, agency, or entity making purchases on behalf of a child care
center shall certify, in writing, on the copy of the invoice or
sales ticket the nature of the purchase. Any such person, or person
acting on behalf of a firm, agency, or entity making purch ases on
behalf of a child care center in violation of this paragraph shall
be guilty of a misdemea nor and upon conviction thereof shall be
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fined an amount equal to double the amount of sales tax involved or
incarcerated for not more than sixty (60) days or both;
70. a. Sales of tangible personal property to a service
organization of mothers who have ch ildren who are
serving or who have served in the military, which
service organization is exempt from taxation pursuant
to the provisions of the Internal Reven ue Code of
1986, as amended, 26 U.S.C., Section 501(c)(19) and
which is known as the Blue Star Mot hers of America,
Inc. The exemption provided by this paragraph shall
only apply to the purchase of tangible personal
property actually sent to United States military
personnel overseas who are serving in a combat zone
and not to any other tangible persona l property
purchased by the organization. Provided, this
exemption shall not apply to any sales tax levied by a
city, town, county, or any other jurisdiction in this
state.
b. The exemption authorized by this paragraph shall be
administered in the form of a refund from the sales
tax revenues apportioned pursuant to Section 1353 of
this title, and the vendor shall be required to
collect the sales tax otherwise applicable to the
transaction. The purchaser may apply for a refund of
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the state sales tax paid i n the manner prescribed by
this paragraph. Within sixty (60) days after the end
of each calendar quarter, any purchaser that is
entitled to make application for a refund based upon
the exempt treatment authorized by this paragraph may
file an application for refund of the state sales
taxes paid during such preceding calendar quarter.
The Tax Commission shall prescribe a form for purposes
of making the application for refund.
c. A purchaser who applies for a refund pursuant to this
paragraph shall certify that the items were actually
sent to military personnel overseas in a combat zone.
Any purchaser that applies for a refund for the
purchase of items that are not authorized for
exemption under this paragraph shall be subject to a
penalty in the amount of Five Hundred Dollars
($500.00);
71. Sales of food and snack items to or by an organization
which is exempt from taxation pursuant to the provisions of the
Internal Revenue Code of 1986, as amended, 26 U.S.C., Section
501(c)(3), whose primary and principal purpose is providing funding
for scholarships in the medical field;
72. Sales of tangible personal property or services for use
solely on construction proje cts for organizations which are exempt
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from taxation pursuant to the provisions of the Internal Re venue
Code of 1986, as amended, 26 U.S.C., Section 501(c)(3) and whose
purpose is providing end -of-life care and access to hospice services
to low-income individuals who live in a facility owned by the
organization. The exemption provided by this paragrap h applies to
sales to the organization as well as to sales to any person with
whom the organization has duly entered into a construction contract,
necessary for carrying out such contract or to any subcontractor to
such a construction contract. Any person making purchases on behalf
of such organization shall certify, in writing, on the copy of the
invoice or sales ticket to be retained by the vendor that the
purchases are made for and on behalf of such organization and set
out the name of such organization . Any person who wrongfully or
erroneously certifies that purchases are for any of the above -named
organizations or who otherwise violates this section shall be guilty
of a misdemeanor and upon conviction thereof shall be fined an
amount equal to double t he amount of sales tax involved or
incarcerated for not more than sixty (60) days or both;
73. Sales of tickets for admission to events held by
organizations exempt from taxation pursuant to the provisions of the
Internal Revenue Code of 1986, as amended, 26 U.S.C., Section
501(c)(3) that are organized for the purpose of supporting general
hospitals licensed by the State Department of Health;
74. Sales of tangible personal property or services:
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a. to a foundation which is exempt from taxation pursuant
to the provisions of the Internal Revenue Code of
1986, as amended, 26 U.S.C., Section 501(c)(3) and
which raises tax-deductible contributions in support
of a wide range of firearms -related public interest
activities of the National Rifle Association of
America and other organizations that defend and foster
Second Amendment rights, and
b. to or by a grassroots fundraising program for sales
related to events to rai se funds for a foundation
meeting the qualifications of subparagraph a of this
paragraph;
75. Sales by an organization or entity which is exempt from
taxation pursuant to the provisions of the Internal Revenue Code of
1986, as amended, 26 U.S.C., Section 501(c)(3) which are related to
a fundraising event sponsored by the organization or entity when th e
event does not exceed any five (5) consecutive days and when the
sales are not in the organization ’s or the entity’s regular course
of business. Provided, the exemption provided in this paragraph
shall be limited to tickets sold for admittance to the fu ndraising
event and items which were donated to the organization or entity for
sale at the event;
76. Effective November 1, 2017, sales of tangible personal
property or services to an organization which is exempt from
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taxation pursuant to the provisions o f the Internal Revenue Code of
1986, as amended, 26 U.S.C., Section 501(c)(3) and operates as a
collaborative model which connects community agencies in one
location to serve individuals and families affected by violence and
where victims have access to se rvices and advocacy at no cost to the
victim;
77. Effective July 1, 2018, sales of tangible personal property
or services to or by an association which is exempt from taxation
pursuant to the provisions of the Internal Revenue Code of 1986, as
amended, 26 U.S.C., Section 501(c)(19) and which is known as the
National Guard Association of Oklahoma;
78. Effective July 1, 2018, sales of tangible personal property
or services to or by an association which is exempt from taxation
pursuant to the provisions of t he Internal Revenue Code of 1986, as
amended, 26 U.S.C., Section 501(c)(4) and which is known as the
Marine Corps League of Oklahoma;
79. Sales of tangible personal property or services to the
American Legion, whether the purchase is made by the entity
chartered by the United States Congress or is an entity organized
under the laws of this or another state pursuant to the authority of
the national American Leg ion organization;
80. Sales of tangible personal property or services to or by an
organization which is:
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a. exempt from taxation pursuant to the provisions of the
Internal Revenue Code of 1986, as amended, 26 U.S.C.,
Section 501(c)(3),
b. verified with a letter from the MIT Fab Foundation as
an official member of the Fab Lab Network in
compliance with the Fab Charter, and
c. able to provide documentation that its primary and
principal purpose is to provide community access to
advanced 21st century manufact uring and digital
fabrication tools for science, technology,
engineering, art and math (STEAM) lea rning skills,
developing inventions, creating and sustaining
businesses, and producing personalized products;
81. Effective November 1, 2021, sales of tangible personal
property or services used solely for construction and remodeling
projects to an organi zation which is exempt from taxation pursuant
to the provisions of the Internal Revenue Code of 1986, as amended,
26 U.S.C., Section 501(c)(3), and which meet s the following
requirements:
a. its primary purpose is to construct or remodel and
sell affordable housing and provide homeownership
education to residents of Oklahoma that have an income
that is below one hundred percent (100%) of the Family
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Median Income guidelines as defined by the U.S.
Department of Housing and Urban Development,
b. it conducts its activities in a manner that serves
public or charitable purposes, rather than commercial
purposes,
c. it receives funding and revenue and charges fees in a
manner that does not incentivize it or its employees
to act other than in the best interests of it s
clients, and
d. it compensates its employees in a manner that does not
incentivize employees to act other than in the best
interests of its clients;
82. Effective November 1, 2021, sales of tangible personal
property or services to a nonprofit entity, o rganized pursuant to
Oklahoma law before January 1, 2022, exempt from federal income
taxation pursuant to Section 501(c) of the Internal Revenue Code of
1986, as amended, the principal functions of which are to provide
assistance to natural persons followi ng a disaster, with program
emphasis on repair or restoration to single -family residential
dwellings or the construction of a replacement single -family
residential dwelling. As used in this paragraph, “disaster” means
damage to property with or without ac companying injury to persons
from heavy rain, high winds, tornadic winds, drought, wildfire,
snow, ice, geologic disturbances, explosions, chemical accidents or
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spills, and other events causing damage to property on a large
scale. For purposes of this par agraph, an entity that expended at
least seventy-five percent (75%) of its funds on the restoration to
single-family housing following a disaster including related general
and administrative expenses, shall be eligible for the exemption
authorized by this paragraph;
83. Effective November 1, 2021, through December 31, 2024,
sales of tangible personal property or services to a museum that:
a. operates as a part of an organization which is exempt
from taxation pursuant to the provisions of the
Internal Revenue Code of 1986, as amended, 26 U.S.C.,
Section 501(c)(3),
b. is not accredited by the American Alliance of Museums,
and
c. operates on an annual budget of less than One Million
Dollars ($1,000,000.00);
84. Until July 1, 2022, sales of tangible personal p roperty or
services for use in a clinical practice or medical facility operated
by an organization which is exempt from taxation pursuant to the
provisions of the Internal Revenue Code of 1986, as amended, of the
United States, 26 U.S.C., Section 501(c)(3) , and which has entered
into a joint operating agreement with the University Hospitals Trust
created pursuant to Section 3224 of Title 63 of the Oklahoma
Statutes. The exemption provided by this paragraph shall be limited
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to the purchase of tangible perso nal property and services for use
in clinical practices or medical facilities acquired or leased by
the organization from the University Hospitals Authority, University
Hospitals Trust, or the University of Oklahoma on or after June 1,
2021;
85. Sales of tangible personal property or services to or by a
women’s veterans organization, and its subchapters in this state,
that is exempt from taxation pursuant to the provisions of the
Internal Revenue Code of 1986, as amended, 26 U.S.C., Section
501(c)(19) and is known as the Oklahoma Women Veterans Organization;
86. Sales of tangible personal property or services to a
nonprofit entity, organized pursuant to Oklaho ma law before January
1, 2019, exempt from federal income taxation pursuant to Section
501(c) of the Internal Revenue Code of 1986, as amended, the
principal functions of which are to provide assistance to natural
persons following a disaster, with program emphasis on repair or
restoration to single -family residential dwellings or the
construction of a replacement single-family residential dwelling.
For purposes of this paragraph, an entity operated exclusively for
charitable and educational purposes throu gh the coordination of
volunteers for the disaster recovery of homes (as derived from Part
III, Statement of Program Services, of Internal Revenue Service Form
990) and which offers its services free of charge to disaster
survivors statewide who are low income with no or limited means of
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recovery on their own for the restoration to single -family housing
following a disaster including related general and administrative
expenses, shall be eligible for the exemption authorized by this
paragraph. The exemption provided by this paragraph shall only be
applicable to sales made on or after the effective date of this act
July 1, 2022. As used in this paragraph, “disaster” means damage to
property with or without accompanying injury to persons from heavy
rain, high winds, tornadic winds, drought, wildfire, snow, ice,
geologic disturbances, explosions, chemical accidents or spills and
other events causing damage to property on a large scale; and
87. Effective July 1, 2022, sales of tangible personal property
or services to an organization which is exempt from taxation
pursuant to the provisions of the Internal R evenue Code of 1986, as
amended, 26 U.S.C., Section 501(c)(3) and which provides support to
veterans, active duty members of the Armed Forces, reservists, and
members of the National Guard to assist with the transition to
civilian life and which provides d ocumentation to the Oklahoma Tax
Commission that over seventy percent (70%) of its revenue is
expended on support for transition to civilian life .
SECTION 2. This act shall become effective November 1, 2025.
COMMITTEE REPORT BY: COMMITTEE ON REVENUE AND TAXATION
March 3, 2025 - DO PASS