| 3 | | - | SENATE FLOOR VERSION - SB49 SFLR Page 1 |
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| 28 | | - | |
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| 29 | | - | SENATE FLOOR VERSION |
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| 30 | | - | February 26, 2025 |
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| 31 | | - | AS AMENDED |
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| 32 | | - | |
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| 33 | | - | SENATE BILL NO. 49 By: Rader of the Senate |
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| 34 | | - | |
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| 35 | | - | and |
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| 36 | | - | |
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| 37 | | - | Lawson of the House |
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| 38 | | - | |
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| 39 | | - | |
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| 40 | | - | |
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| 41 | | - | |
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| 42 | | - | |
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| 43 | | - | [ sales tax - exemptions - documentation - effective |
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| 44 | | - | date ] |
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| 3 | + | |
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| 4 | + | Req. No. 613 Page 1 1 |
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| 52 | + | |
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| 53 | + | STATE OF OKLAHOMA |
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| 54 | + | |
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| 55 | + | 1st Session of the 60th Legislature (2025) |
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| 56 | + | |
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| 57 | + | SENATE BILL 49 By: Rader |
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| 58 | + | |
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| 59 | + | |
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| 60 | + | |
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| 61 | + | |
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| 62 | + | |
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| 63 | + | AS INTRODUCED |
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| 64 | + | |
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| 65 | + | An Act relating to sales tax; amending 68 O.S. 2021, |
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| 66 | + | Section 1356, as last amended by Section 148, Chapter |
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| 67 | + | 452, O.S.L. 2024 (68 O.S. Supp. 2024, Section 1356), |
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| 68 | + | which relates to exemptions for governmental and |
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| 69 | + | nonprofit entities; providing exemption for certain |
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| 70 | + | organization providing services to abused and |
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| 71 | + | neglected children; requiring submission of certain |
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| 72 | + | documentation; updating statutory la nguage; updating |
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| 73 | + | statutory references; and providing an effective |
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| 74 | + | date. |
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| 45 | 75 | | |
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| 46 | 76 | | |
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| 47 | 77 | | |
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| 48 | 78 | | |
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| 49 | 79 | | BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA: |
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| 50 | 80 | | SECTION 1. AMENDATORY 68 O.S. 2021, Section 1356, as |
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| 51 | 81 | | last amended by Section 148, Chapter 45 2, O.S.L. 2024 (68 O.S. Supp. |
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| 52 | 82 | | 2024, Section 1356), is amended to read as follows: |
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| 53 | 83 | | Section 1356. Exemptions - Governmental and nonprofit entities. |
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| 54 | 84 | | There are hereby specifically exempted from the tax levied by |
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| 55 | 85 | | Section 1350 et seq. of this title: |
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| 56 | 86 | | 1. Sale of tangible personal property or services to the United |
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| 57 | 87 | | States government or t o this state, any political subdivision of |
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| 58 | 88 | | this state, or any agency of a political subdivision of this state; |
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| 59 | 89 | | provided, all sales to contractors in connection with the |
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| 89 | 143 | | from the tax levied by Section 1350 et seq. of this title, except as |
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| 90 | 144 | | hereinafter provided; |
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| 91 | 145 | | 2. Sales of property to agents appointed by or under contract |
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| 92 | 146 | | with agencies or instrumentalities of the United States government |
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| 93 | 147 | | if ownership and possession of such property transfers immediately |
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| 94 | 148 | | to the United States government; |
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| 95 | 149 | | 3. Sales of property to agents appointed by or under contract |
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| 96 | 150 | | with a political subdivision of this state if the sale of such |
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| 97 | 151 | | property is associated with the development of a qualified federal |
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| 98 | 152 | | facility, as provided in the Oklahoma Federal Facilities Development |
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| 99 | 153 | | Act, and if ownership and possession of such property transfe rs |
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| 100 | 154 | | immediately to the political subdivision or the state; |
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| 101 | 155 | | 4. Sales made directly by county, district, or state fair |
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| 102 | 156 | | authorities of this state, upon the premises of the fair authority, |
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| 103 | 157 | | for the sole benefit of the fair authority or sales of admission |
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| 104 | 158 | | tickets to such fairs or fair events at any location in the state |
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| 105 | 159 | | authorized by county, district, or state fair authorities; provided, |
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| 106 | 160 | | the exemption provided by this paragraph for admission tickets to |
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| 107 | 161 | | fair events shall apply only to any portion of the admission price |
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| 108 | 162 | | that is retained by or distributed to the fair authority. As used |
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| 109 | 163 | | in this paragraph, “fair event” shall be limited to an event held on |
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| 139 | 217 | | 5. Sale of food in cafeterias or lunchrooms of elementary |
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| 140 | 218 | | schools, high schools, colleges, or universities which are operated |
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| 141 | 219 | | primarily for teachers and pupils and are not operated primarily for |
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| 142 | 220 | | the public or for profit; |
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| 143 | 221 | | 6. Dues paid to fraternal, religious, civic, charitable, or |
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| 144 | 222 | | educational societies or organizations by re gular members thereof, |
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| 145 | 223 | | provided, such societies or organizations operate under what is |
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| 146 | 224 | | commonly termed the lodge plan or system, and provided such |
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| 147 | 225 | | societies or organizations do no t operate for a profit which inures |
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| 148 | 226 | | to the benefit of any individual member or members thereof to the |
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| 149 | 227 | | exclusion of other members and dues paid monthly or annually to |
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| 150 | 228 | | privately owned scientific and educational libraries by members |
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| 151 | 229 | | sharing the use of service s rendered by such libraries with students |
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| 152 | 230 | | interested in the study of geology , petroleum engineering, or |
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| 153 | 231 | | related subjects; |
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| 154 | 232 | | 7. Sale of tangible personal property or services to or by |
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| 155 | 233 | | churches, except sales made in the course of business for profit or |
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| 156 | 234 | | savings, competing with other persons engaged in the same, or a |
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| 157 | 235 | | similar business or sale of tangible personal property or services |
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| 158 | 236 | | by an organization exempt from federal income tax pursuant to |
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| 159 | 237 | | Section 501(c)(3) of the Internal Revenue Code of 1986, as amended, |
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| 160 | 238 | | made on behalf of or at the request of a church or churches if the |
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| 190 | 292 | | and proceeds from the sale of such property are used b y the church |
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| 191 | 293 | | or churches or by the organization for charitable purposes; |
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| 192 | 294 | | 8. The amount of proceeds received from the sale of admission |
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| 193 | 295 | | tickets which is separately stated on the ticket of admission for |
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| 194 | 296 | | the repayment of money borrowed by any accredited stat e-supported |
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| 195 | 297 | | college or university or any public trust of which a county in th is |
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| 196 | 298 | | state is the beneficiary, for the purpose of constructing or |
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| 197 | 299 | | enlarging any facility to be used for the staging of an athletic |
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| 198 | 300 | | event, a theatrical production, or any other form of entertainment, |
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| 199 | 301 | | edification or cultural cultivation to which entry is gained with a |
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| 200 | 302 | | paid admission ticket. Such facilities include, but are not limited |
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| 201 | 303 | | to, athletic fields, athletic stadiums, field houses, amphitheaters, |
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| 202 | 304 | | and theaters. To be eligible fo r this sales tax exemption, the |
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| 203 | 305 | | amount separately stated on the admission tic ket shall be a |
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| 204 | 306 | | surcharge which is imposed, collected, and used for the sole purpose |
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| 205 | 307 | | of servicing or aiding in the servicing of debt incurred by the |
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| 206 | 308 | | college or university to effect the capital improvements |
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| 207 | 309 | | hereinbefore described; |
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| 208 | 310 | | 9. Sales of tangible personal property or services to the |
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| 209 | 311 | | council organizations or similar state supervisory organizations of |
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| 210 | 312 | | the Boy Scouts of America, Girl Scouts of the U.S.A., and Camp Fire |
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| 211 | 313 | | USA; |
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| 241 | 367 | | city-county library system, the institutions of The Oklahoma State |
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| 242 | 368 | | System of Higher Education, the Grand River Dam Authority, the |
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| 243 | 369 | | Northeast Oklahoma Public Facilities Authority, the Oklahoma |
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| 244 | 370 | | Municipal Power Authority, City of Tulsa -Rogers County Port |
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| 245 | 371 | | Authority, Muskogee City -County Port Authority, the Oklahoma |
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| 246 | 372 | | Department of Veterans Affairs, the Broken Bow Economic Development |
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| 247 | 373 | | Authority, Ardmore Development Authority, Durant Industrial |
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| 248 | 374 | | Authority, Oklahoma Ordnance Works Authority, Central Oklahoma |
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| 249 | 375 | | Master Conservancy District, Arbuckle Master Conservancy District, |
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| 250 | 376 | | Fort Cobb Reservoir Master Conservancy District, Foss Reservoir |
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| 251 | 377 | | Master Conservancy District, Mountain Park Master Conservancy |
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| 252 | 378 | | District, Waurika Lake Master Conservancy District and the Office of |
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| 253 | 379 | | Management and Enterprise Services only when carrying out a public |
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| 254 | 380 | | construction contract on behalf of the Oklahoma Department of |
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| 255 | 381 | | Veterans Affairs, and effective July 1, 2022, the University |
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| 256 | 382 | | Hospitals Trust, or to an y person with whom any of the above -named |
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| 257 | 383 | | subdivisions or agencies of this state has duly entered into a |
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| 258 | 384 | | public contract pursuant to law, necessary for carrying out such |
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| 259 | 385 | | public contract or to any subcontractor to such a public contract. |
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| 260 | 386 | | Any person making purchases on behalf of such subdivision or agency |
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| 261 | 387 | | of this state shall certify, in writing, on the copy of the invoice |
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| 262 | 388 | | or sales ticket to be retained by the vendor that the purchas es are |
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| 292 | 442 | | person who wrongfully or erroneously certifies that purchases are |
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| 293 | 443 | | for any of the above -named subdivisions or agencies of this state or |
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| 294 | 444 | | who otherwise violates this section shall be guilty of a misdemeanor |
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| 295 | 445 | | and upon conviction thereof shall be fined an amount equal to double |
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| 296 | 446 | | the amount of sales tax involved or incarcerated for not more than |
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| 297 | 447 | | sixty (60) days or both; |
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| 298 | 448 | | 11. Sales of tangible personal property or services to private |
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| 299 | 449 | | institutions of higher education and private elementary and |
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| 300 | 450 | | secondary institutions of education accredited by the State |
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| 301 | 451 | | Department of Education or registered by the State Board of |
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| 302 | 452 | | Education for purpose s of participating in federal programs or |
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| 303 | 453 | | accredited as defined by the Oklahoma State Regents for Higher |
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| 304 | 454 | | Education which are exempt from taxation pursuant to the provisions |
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| 305 | 455 | | of the Internal Revenue Code of 1986, as amended, 26 U.S.C., Section |
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| 306 | 456 | | 501(c)(3) including materials, supplies, and equipment used in the |
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| 307 | 457 | | construction and improve ment of buildings and other structures owned |
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| 308 | 458 | | by the institutions and operated for educational purposes. |
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| 309 | 459 | | Any person, firm, agency, or entity making purchases on behalf |
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| 310 | 460 | | of any institution, agency or subdivision in this state, shall |
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| 311 | 461 | | certify in writing, on the copy of the invoice or sales ticket the |
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| 312 | 462 | | nature of the purchases, and violation of this paragraph shall be a |
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| 313 | 463 | | misdemeanor as set forth in paragraph 10 of this section; |
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| 343 | 517 | | institutions of education accredited by the State Department of |
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| 344 | 518 | | Education or registered by the State Board of Education for purposes |
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| 345 | 519 | | of participating in federal programs or accredited as defined by the |
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| 346 | 520 | | Oklahoma State Regents for Higher Education which are exempt from |
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| 347 | 521 | | taxation pursuant to the provisions of the Internal Revenue Code of |
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| 348 | 522 | | 1986, as amended, 26 U.S.C., Section 501(c)(3); |
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| 349 | 523 | | 13. a. Sales of tangible personal property made by: |
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| 350 | 524 | | (1) a public school, |
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| 351 | 525 | | (2) a private school off ering instruction for grade |
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| 352 | 526 | | levels kindergarten through twelfth grade, |
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| 353 | 527 | | (3) a public school district, |
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| 354 | 528 | | (4) a public or private school board, |
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| 355 | 529 | | (5) a public or private school student g roup or |
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| 356 | 530 | | organization, |
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| 357 | 531 | | (6) a parent-teacher association or organization |
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| 358 | 532 | | other than as specified in subparagraph b of this |
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| 359 | 533 | | paragraph, or |
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| 360 | 534 | | (7) public or private school personnel for purposes |
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| 361 | 535 | | of raising funds for the benefit of a public or |
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| 362 | 536 | | private school, publi c school district, public or |
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| 363 | 537 | | private school board, or public or private schoo l |
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| 364 | 538 | | student group or organization, or |
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| 394 | 592 | | exempt from taxation pursuant to th e provisions of the |
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| 395 | 593 | | Internal Revenue Code of 1986, as amended, 26 U.S.C., |
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| 396 | 594 | | Section 501(c)(3), nonprofit local public or private |
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| 397 | 595 | | school foundations which solicit money or property in |
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| 398 | 596 | | the name of any public or private school or public |
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| 399 | 597 | | school district. |
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| 400 | 598 | | The exemption provided by this paragraph for sales made by a |
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| 401 | 599 | | public or private schoo l shall be limited to those public or private |
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| 402 | 600 | | schools accredited by the State Department of Education or |
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| 403 | 601 | | registered by the State Board of Education for purposes of |
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| 404 | 602 | | participating in federal programs. Sale of tangible personal |
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| 405 | 603 | | property in this paragraph shall include sale of admission tickets |
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| 406 | 604 | | and concessions at athletic events; |
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| 407 | 605 | | 14. Sales of tangible personal property by: |
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| 408 | 606 | | a. local 4-H clubs, |
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| 409 | 607 | | b. county, regional or state 4 -H councils, |
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| 410 | 608 | | c. county, regional or state 4 -H committees, |
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| 411 | 609 | | d. 4-H leader associations, |
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| 412 | 610 | | e. county, regional or state 4 -H foundations, and |
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| 413 | 611 | | f. authorized 4-H camps and training centers. |
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| 414 | 612 | | The exemption provided by this paragraph shall be limited to |
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| 415 | 613 | | sales for the purpose of raising funds for the benefit of such |
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| 445 | 667 | | 15. The first Seventy -five Thousand Dollars ($75,000.00) each |
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| 446 | 668 | | year from sale of tickets and conce ssions at athletic events by each |
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| 447 | 669 | | organization exempt from taxation pursuant to the provisions of the |
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| 448 | 670 | | Internal Revenue Code of 1986, as amended, 26 U.S.C., Section |
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| 449 | 671 | | 501(c)(4); |
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| 450 | 672 | | 16. Sales of tangible personal property or services to any |
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| 451 | 673 | | person with whom the Oklahoma Tourism and Recreation Department has |
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| 452 | 674 | | entered into a public contract and which is necessary for carrying |
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| 453 | 675 | | out such contract to assist the Department in the development and |
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| 454 | 676 | | production of advertising, promotion, publicity, and public |
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| 455 | 677 | | relations programs; |
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| 456 | 678 | | 17. Sales of tangible personal property or services to fire |
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| 457 | 679 | | departments organized pursuant to Section 592 of Title 18 of the |
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| 458 | 680 | | Oklahoma Statutes, which items are to be used for the purposes of |
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| 459 | 681 | | the fire department. Any person making purchases on behalf of any |
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| 460 | 682 | | such fire department shall certify, in writing, on the copy of the |
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| 461 | 683 | | invoice or sales ticket to be retained by the vendor that the |
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| 462 | 684 | | purchases are made for and on behalf of such fire department and set |
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| 463 | 685 | | out the name of such fire department. Any person w ho wrongfully or |
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| 464 | 686 | | erroneously certifies that the purchases are for any such fi re |
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| 465 | 687 | | department or who otherwise violates the provisions of this section |
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| 466 | 688 | | shall be deemed guilty of a misdemeanor and upon conviction thereof, |
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| 496 | 742 | | 18. Complimentary or free tickets for admission to places of |
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| 497 | 743 | | amusement, sports, entertainment, exhibition, display, or other |
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| 498 | 744 | | recreational events or activities w hich are issued through a box |
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| 499 | 745 | | office or other entity which is operated by a s tate institution of |
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| 500 | 746 | | higher education with institutional employees or by a municipality |
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| 501 | 747 | | with municipal employees; |
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| 502 | 748 | | 19. The first Fifteen Thousand Dollars ($15,000.00) each year |
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| 503 | 749 | | from sales of tangible personal property by fire departments |
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| 504 | 750 | | organized pursuant to Title 11, 18, or 19 of the Oklahoma Statutes |
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| 505 | 751 | | for the purposes of raising funds for the benefit of the fire |
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| 506 | 752 | | department. Fire departments selling tangible personal property for |
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| 507 | 753 | | the purposes of raising funds shall be limited to no more than six |
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| 508 | 754 | | (6) days each year to raise such funds in order to receive the |
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| 509 | 755 | | exemption granted by this paragraph; |
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| 510 | 756 | | 20. Sales of tangible personal property or services to any Boys |
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| 511 | 757 | | & Girls Clubs of America affiliate in this state which is not |
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| 512 | 758 | | affiliated with the Salvation Army and which is exempt from taxation |
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| 513 | 759 | | pursuant to the provisions of the Internal Revenue Code of 1986, as |
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| 514 | 760 | | amended, 26 U.S.C., Section 501(c)(3); |
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| 515 | 761 | | 21. Sales of tangible personal property o r services to any |
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| 516 | 762 | | organization, which takes court -adjudicated juveniles for p urposes |
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| 517 | 763 | | of rehabilitation, and which is exempt from taxation pursuant to the |
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| 547 | 817 | | (50%) of the juveniles served by such organization are court |
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| 548 | 818 | | adjudicated and the organization receives state funds in an amount |
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| 549 | 819 | | less than ten percent (10%) of the annual budget of the |
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| 550 | 820 | | organization; |
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| 551 | 821 | | 22. Sales of tangible personal property or services to: |
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| 552 | 822 | | a. any health center as defined in Section 254b of T itle |
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| 553 | 823 | | 42 of the United States Code, |
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| 554 | 824 | | b. any clinic receiving disbursements of state monies |
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| 555 | 825 | | from the Indigent Health Care Revolving Fund pursuant |
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| 556 | 826 | | to the provisions of Section 66 of T itle 56 of the |
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| 557 | 827 | | Oklahoma Statutes, |
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| 558 | 828 | | c. any community-based health center which meets all of |
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| 559 | 829 | | the following criteria: |
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| 560 | 830 | | (1) provides primary care services at no cost to the |
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| 561 | 831 | | recipient, and |
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| 562 | 832 | | (2) is exempt from taxation pursuant to the |
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| 563 | 833 | | provisions of Section 501(c)(3 ) of the Internal |
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| 564 | 834 | | Revenue Code of 1986, as amended, 26 U.S.C., |
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| 565 | 835 | | Section 501(c)(3), and |
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| 566 | 836 | | d. any community mental health center as defined in |
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| 567 | 837 | | Section 3-302 of Title 43A of the Oklahoma Statutes; |
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| 597 | 891 | | otherwise been made, to YMCAs, YWCAs, or municipally -owned |
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| 598 | 892 | | recreation centers for the use of facilities and programs; |
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| 599 | 893 | | 24. The first Fifteen Thousand Dollars ($15,000.00) each year |
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| 600 | 894 | | from sales of tangible personal property or services to or by a |
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| 601 | 895 | | cultural organization establis hed to sponsor and promote |
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| 602 | 896 | | educational, charitable, and cultural events for disadvantaged |
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| 603 | 897 | | children, and which organization is exempt from taxation pursuant to |
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| 604 | 898 | | the provisions of th e Internal Revenue Code of 1986, as amended, 26 |
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| 605 | 899 | | U.S.C., Section 501(c)(3); |
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| 606 | 900 | | 25. Sales of tangible personal property or services to museums |
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| 607 | 901 | | or other entities which have been accredited by the American |
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| 608 | 902 | | Association Alliance of Museums. Any person making purc hases on |
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| 609 | 903 | | behalf of any such museum or other entity shall certify, in writing, |
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| 610 | 904 | | on the copy of the invoice or sales ticket to be retained by the |
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| 611 | 905 | | vendor that the purchases are made for and on behalf of such museum |
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| 612 | 906 | | or other entity and set out the name of such museum or other entity. |
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| 613 | 907 | | Any person who wrongfully or erroneously certifies that the |
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| 614 | 908 | | purchases are for any such museum or other entity or who otherwise |
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| 615 | 909 | | violates the provisions of this paragraph shall be deemed guilty of |
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| 616 | 910 | | a misdemeanor and, upon conviction t hereof, shall be fined an amount |
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| 617 | 911 | | equal to double the amount of sales tax invo lved or incarcerated for |
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| 647 | 965 | | 26. Sales of tickets for admission by any museum accredited by |
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| 648 | 966 | | the American Association Alliance of Museums. In order to be |
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| 649 | 967 | | eligible for the exemption provided by this paragraph, an amount |
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| 650 | 968 | | equivalent to the amount of the tax which would otherwise be |
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| 651 | 969 | | required to be collected pursuant to the provisions of Section 1350 |
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| 652 | 970 | | et seq. of this title shall be separately stated on the admission |
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| 653 | 971 | | ticket and shall be collected and used for the sole purpose of |
|---|
| 654 | 972 | | servicing or aiding in the servicing of debt incurred by the museum |
|---|
| 655 | 973 | | to effect the construction, enlarging or renovation of any facility |
|---|
| 656 | 974 | | to be used for entertainment, edification, or cultural cultivation |
|---|
| 657 | 975 | | to which entry is gained with a paid admission ticket; |
|---|
| 658 | 976 | | 27. Sales of tangible personal property or services occurring |
|---|
| 659 | 977 | | on or after June 1, 1995, to children ’s homes which are supported or |
|---|
| 660 | 978 | | sponsored by one or more churches, members of which serve as |
|---|
| 661 | 979 | | trustees of the home; |
|---|
| 662 | 980 | | 28. Sales of tangible personal property or services to the |
|---|
| 663 | 981 | | organization known as the Disabled American Veterans, Department of |
|---|
| 664 | 982 | | Oklahoma, Inc., and subordinate chapters thereof; |
|---|
| 665 | 983 | | 29. Sales of tangible personal property or services to youth |
|---|
| 666 | 984 | | camps which are supported or sponsored by one or more churches, |
|---|
| 667 | 985 | | members of which serve as trustees of the organization; |
|---|
| 697 | 1039 | | the Oklahoma Statutes by the University Hospita ls |
|---|
| 698 | 1040 | | Trust, and |
|---|
| 699 | 1041 | | b. Effective July 1, 2022, transfer of tangible personal |
|---|
| 700 | 1042 | | property or services to or by: |
|---|
| 701 | 1043 | | (1) the University Hospitals Trust created pursuant |
|---|
| 702 | 1044 | | to Section 3224 of Title 63 of the Oklahoma |
|---|
| 703 | 1045 | | Statutes, or |
|---|
| 704 | 1046 | | (2) nonprofit entities which are exempt from taxation |
|---|
| 705 | 1047 | | pursuant to the provisions of the Internal |
|---|
| 706 | 1048 | | Revenue Code of 1986, as amended, of the United |
|---|
| 707 | 1049 | | States, 26 U.S.C., Section 501(c)(3), which have |
|---|
| 708 | 1050 | | entered into a joint operating agreement with the |
|---|
| 709 | 1051 | | University Hospitals Trust; |
|---|
| 710 | 1052 | | 31. Sales of tangible person al property or services to a |
|---|
| 711 | 1053 | | municipality, county, or school district pursuant to a lease or |
|---|
| 712 | 1054 | | lease-purchase agreement executed between the vendor and a |
|---|
| 713 | 1055 | | municipality, county, or sc hool district. A copy of the lease or |
|---|
| 714 | 1056 | | lease-purchase agreement shall be retained by the vendor; |
|---|
| 715 | 1057 | | 32. Sales of tangible personal property or services to any |
|---|
| 716 | 1058 | | spaceport user, as defined in the Oklahoma Space Industry |
|---|
| 717 | 1059 | | Development Act; |
|---|
| 748 | 1114 | | of, and parts and motors for, any such satellite or launch vehicle, |
|---|
| 749 | 1115 | | imported or caused to be imported into this state for the purpose of |
|---|
| 750 | 1116 | | export by means of launching into space. This exemption provided by |
|---|
| 751 | 1117 | | this paragraph shall not be affected by: |
|---|
| 752 | 1118 | | a. the destruction in whole or in part of the satellite |
|---|
| 753 | 1119 | | or launch vehicle, |
|---|
| 754 | 1120 | | b. the failure of a launch to occur or be successful, or |
|---|
| 755 | 1121 | | c. the absence of any transfer or ti tle to, or possession |
|---|
| 756 | 1122 | | of, the satellite or launch vehicle after launch; |
|---|
| 757 | 1123 | | 34. The sale, lease, use, storage, consumption, or distribution |
|---|
| 758 | 1124 | | in this state of any space facility, space propulsion system or |
|---|
| 759 | 1125 | | space vehicle, satellite, or station of any kind possessing space |
|---|
| 760 | 1126 | | flight capacity including components thereof; |
|---|
| 761 | 1127 | | 35. The sale, lease, use, storage, consumption, or distribution |
|---|
| 762 | 1128 | | in this state of tangible personal property, placed on or used |
|---|
| 763 | 1129 | | aboard any space facility, space propulsion system or space vehicle, |
|---|
| 764 | 1130 | | satellite, or station possessing space flight capacity, which is |
|---|
| 765 | 1131 | | launched into space, irrespective of whether such tangible property |
|---|
| 766 | 1132 | | is returned to this state for subsequent use, st orage, or |
|---|
| 767 | 1133 | | consumption in any manner; |
|---|
| 799 | 1189 | | integral part of and used primar ily in support of space flight; |
|---|
| 800 | 1190 | | however, section 38 property used in support of space flight shall |
|---|
| 801 | 1191 | | not include general office equipment, any boat, mobile home, motor |
|---|
| 802 | 1192 | | vehicle, or other vehicle of a class or type required to be |
|---|
| 803 | 1193 | | registered, licensed, titled or documented in this state or by the |
|---|
| 804 | 1194 | | United States government, or any other property not specifically |
|---|
| 805 | 1195 | | suited to supporting space activity. The term “in support of space |
|---|
| 806 | 1196 | | flight”, for purposes of this paragraph, means the altering, |
|---|
| 807 | 1197 | | monitoring, controlling, regulating, adjusting, servicing, or |
|---|
| 808 | 1198 | | repairing of any space facility, space propulsion systems or space |
|---|
| 809 | 1199 | | vehicle, satellite, or station possessing space flight capacity |
|---|
| 810 | 1200 | | including the components thereof; |
|---|
| 811 | 1201 | | 37. The purchase or lease of machinery and equipment for use at |
|---|
| 812 | 1202 | | a fixed location in this state, which is used exclusively in the |
|---|
| 813 | 1203 | | manufacturing, processing, compounding, or producing of any space |
|---|
| 814 | 1204 | | facility, space propulsion system or space vehicle, satellite, or |
|---|
| 815 | 1205 | | station of any kind possessing space flight capa city. Provided, the |
|---|
| 816 | 1206 | | exemption provided for in this paragraph shall not be allowed unless |
|---|
| 817 | 1207 | | the purchaser or lessee signs an affidavit stating that the item or |
|---|
| 818 | 1208 | | items to be exempted are for the exclusive use designated herein. |
|---|
| 850 | 1264 | | property” as defined in Sections 48(a)(1)(A) and (B)(i) of the |
|---|
| 851 | 1265 | | Internal Revenue Code of 1986 , as amended, which is used as an |
|---|
| 852 | 1266 | | integral part of the manufacturing, processing, compounding, or |
|---|
| 853 | 1267 | | producing of items of tangible personal property. Such term |
|---|
| 854 | 1268 | | includes parts and accessories only to the extent that the exemption |
|---|
| 855 | 1269 | | thereof is consistent with the provisions of this paragraph; |
|---|
| 856 | 1270 | | 38. The amount of a surcharge or any other amount which is |
|---|
| 857 | 1271 | | separately stated on an admission ticket which is imposed, collected |
|---|
| 858 | 1272 | | and used for the sole purpos e of constructing, remodeling, or |
|---|
| 859 | 1273 | | enlarging facilities of a public trust having a municipality or |
|---|
| 860 | 1274 | | county as its sole beneficiary; |
|---|
| 861 | 1275 | | 39. Sales of tangible personal property or servi ces which are |
|---|
| 862 | 1276 | | directly used in or for the benefit of a state park in this state, |
|---|
| 863 | 1277 | | which are made to an organization which is exempt from taxation |
|---|
| 864 | 1278 | | pursuant to the provisions of the Internal Revenue Code of 1986, as |
|---|
| 865 | 1279 | | amended, 26 U.S.C., Section 501(c)(3) and w hich is organized |
|---|
| 866 | 1280 | | primarily for the purpose of supporting one or more state p arks |
|---|
| 867 | 1281 | | located in this state; |
|---|
| 868 | 1282 | | 40. The sale, lease, or use of parking privileges by an |
|---|
| 869 | 1283 | | institution of The Oklahoma State System of Higher Education; |
|---|
| 901 | 1339 | | State Regents for Higher Education, or any public school or school |
|---|
| 902 | 1340 | | district when such projects are financed by o r through the use of |
|---|
| 903 | 1341 | | nonprofit entities which are exempt from taxation pursuant to the |
|---|
| 904 | 1342 | | provisions of the Internal Revenue Code of 1986, as amended, 26 |
|---|
| 905 | 1343 | | U.S.C., Section 501(c)(3); |
|---|
| 906 | 1344 | | 42. Sales of tangible personal property or services by an |
|---|
| 907 | 1345 | | organization which is exempt from taxation pursuant to the |
|---|
| 908 | 1346 | | provisions of the Internal Revenue Code of 1986, as amended, 26 |
|---|
| 909 | 1347 | | U.S.C., Section 501(c)(3), in the course of conducting a national |
|---|
| 910 | 1348 | | championship sports event, but only if all or a portion of the |
|---|
| 911 | 1349 | | payment in exchange the refor would qualify as the receipt of a |
|---|
| 912 | 1350 | | qualified sponsorship payment described in Internal Revenue Code of |
|---|
| 913 | 1351 | | 1986, as amended, 26 U.S.C., Section 513(i). Sales exempted |
|---|
| 914 | 1352 | | pursuant to this paragraph shall be exempt from all Oklahoma sales, |
|---|
| 915 | 1353 | | use, excise, and gross receipts taxes; |
|---|
| 916 | 1354 | | 43. Sales of tangible personal property or services to or by an |
|---|
| 917 | 1355 | | organization which: |
|---|
| 918 | 1356 | | a. is exempt from taxation pursuant to the provisions of |
|---|
| 919 | 1357 | | the Internal Revenue Code of 1986, as amended, 26 |
|---|
| 920 | 1358 | | U.S.C., Section 501(c)(3), |
|---|
| 950 | 1412 | | c. has been organized primarily for the purpose of |
|---|
| 951 | 1413 | | providing education and teacher traini ng and |
|---|
| 952 | 1414 | | conducting events relating to robotics; |
|---|
| 953 | 1415 | | 44. The first Fifteen Thousand Dollars ($15,000.00) each year |
|---|
| 954 | 1416 | | from sales of tangible personal property to or by youth athletic |
|---|
| 955 | 1417 | | teams which are part of an athletic organization exempt from |
|---|
| 956 | 1418 | | taxation pursuant to the provisions of the Internal Revenue Code of |
|---|
| 957 | 1419 | | 1986, as amended, 26 U.S.C., Section 501(c)(4), for the purposes of |
|---|
| 958 | 1420 | | raising funds for the benefit of the team; |
|---|
| 959 | 1421 | | 45. Sales of tickets for admission to a collegiate athletic |
|---|
| 960 | 1422 | | event that is held in a facility own ed or operated by a municipality |
|---|
| 961 | 1423 | | or a public trust of which the municipality is the sole beneficiary |
|---|
| 962 | 1424 | | and that actually determines or is part of a tournament or |
|---|
| 963 | 1425 | | tournament process for determining a conference tournament |
|---|
| 964 | 1426 | | championship, a conference championsh ip, or a national championship; |
|---|
| 965 | 1427 | | 46. Sales of tangible personal property or s ervices to or by an |
|---|
| 966 | 1428 | | organization which is exempt from taxation pursuant to the |
|---|
| 967 | 1429 | | provisions of the Internal Revenue Code of 1986, as amended, 26 |
|---|
| 968 | 1430 | | U.S.C., Section 501(c)(3) and is ope rating the Oklahoma City |
|---|
| 969 | 1431 | | National Memorial and Museum, an affiliate of the National Park |
|---|
| 970 | 1432 | | System; |
|---|
| 1001 | 1487 | | 1986, as amended, 26 U.S.C., Section 501(c)(3), the memberships of |
|---|
| 1002 | 1488 | | which are limited to honorably discharged veterans, and which |
|---|
| 1003 | 1489 | | furnish financial support to area veterans ’ organizations to be used |
|---|
| 1004 | 1490 | | for the purpose of construct ing a memorial or museum; |
|---|
| 1005 | 1491 | | 48. Sales of tangible personal property or services on or after |
|---|
| 1006 | 1492 | | January 1, 2003, to an organization which is exempt from taxation |
|---|
| 1007 | 1493 | | pursuant to the provisions of the Internal Revenue Code of 1986, as |
|---|
| 1008 | 1494 | | amended, 26 U.S.C., Section 501 (c)(3) that is expending monies |
|---|
| 1009 | 1495 | | received from a private foundation grant in c onjunction with |
|---|
| 1010 | 1496 | | expenditures of local sales tax revenue to construct a local public |
|---|
| 1011 | 1497 | | library; |
|---|
| 1012 | 1498 | | 49. Sales of tangible personal property or services to a state |
|---|
| 1013 | 1499 | | that borders this stat e or any political subdivision of that state, |
|---|
| 1014 | 1500 | | but only to the extent that the other state or political subdivision |
|---|
| 1015 | 1501 | | exempts or does not impose a tax on similar sales of items to this |
|---|
| 1016 | 1502 | | state or a political subdivision of this state; |
|---|
| 1017 | 1503 | | 50. Effective July 1, 200 5, sales of tangible personal property |
|---|
| 1018 | 1504 | | or services to the Career Technology Student Organizations career |
|---|
| 1019 | 1505 | | technology student organizations under the direction and supervision |
|---|
| 1020 | 1506 | | of the Oklahoma Department of Career and Technology Education; |
|---|
| 1052 | 1562 | | taxation pursuant to the prov isions of the Internal Revenue Code of |
|---|
| 1053 | 1563 | | 1986, as amended, 26 U.S.C., Section 5 01(c)(3) for the purpose of |
|---|
| 1054 | 1564 | | constructing improvements to or expanding a hospital or nursing home |
|---|
| 1055 | 1565 | | owned and operated by any such public trust or nonprofit entity |
|---|
| 1056 | 1566 | | prior to July 1, 2008, in counties with a population of less than |
|---|
| 1057 | 1567 | | one hundred thousand (100,000) persons, according to the most recent |
|---|
| 1058 | 1568 | | Federal Decennial Census. As used in this paragraph, “constructing |
|---|
| 1059 | 1569 | | improvements to or expanding ” shall not mean any expense for routine |
|---|
| 1060 | 1570 | | maintenance or general repairs and shall require a project cost of |
|---|
| 1061 | 1571 | | at least One Hundred Thousand Dollars ($100,000.00). For purposes |
|---|
| 1062 | 1572 | | of this paragraph, sales made to a contractor or subcontractor that |
|---|
| 1063 | 1573 | | enters into a contractual relationship with a public tru st or |
|---|
| 1064 | 1574 | | nonprofit entity as described by this paragraph shall be considered |
|---|
| 1065 | 1575 | | sales made to the public trust or nonprofit entity. The exemption |
|---|
| 1066 | 1576 | | authorized by this paragraph shall be administered in the form of a |
|---|
| 1067 | 1577 | | refund from the sales tax revenues apportioned pursuant to Section |
|---|
| 1068 | 1578 | | 1353 of this title and the vendor shall be required to co llect the |
|---|
| 1069 | 1579 | | sales tax otherwise applicable to the transaction. The purchaser |
|---|
| 1070 | 1580 | | may apply for a refund of the sales tax paid in the manner |
|---|
| 1071 | 1581 | | prescribed by this paragraph. Within thirty (30) days after the end |
|---|
| 1103 | 1637 | | Commission shall prescribe a form for purposes of making the |
|---|
| 1104 | 1638 | | application for refund. The Tax Commission shall determine whether |
|---|
| 1105 | 1639 | | or not the total amount of sales tax exemptions claimed by all |
|---|
| 1106 | 1640 | | purchasers is equal to or less than S ix Hundred Fifty Thousand |
|---|
| 1107 | 1641 | | Dollars ($650,000.00). If such claims are less than or equal to |
|---|
| 1108 | 1642 | | that amount, the Tax Commission shall make refunds to the purchasers |
|---|
| 1109 | 1643 | | in the full amount of the documented and verified sales tax amounts. |
|---|
| 1110 | 1644 | | If such claims by all purc hasers are in excess of Six Hundred Fifty |
|---|
| 1111 | 1645 | | Thousand Dollars ($650,000.00), the Tax Commission shall determine |
|---|
| 1112 | 1646 | | the amount of each purchaser ’s claim, the total amount of all claims |
|---|
| 1113 | 1647 | | by all purchasers, and the percentage each purchaser ’s claim amount |
|---|
| 1114 | 1648 | | bears to the total. The resulting percentage determined for each |
|---|
| 1115 | 1649 | | purchaser shall be multiplied by Six Hundred Fifty Thousand Dollars |
|---|
| 1116 | 1650 | | ($650,000.00) to determine the amount of refundable sales tax to be |
|---|
| 1117 | 1651 | | paid to each purchaser. The pro rata refund amount shall be the |
|---|
| 1118 | 1652 | | only method to recover sales taxes paid during the preceding fiscal |
|---|
| 1119 | 1653 | | year and no balance of any sales taxes paid on a pro rata basis |
|---|
| 1120 | 1654 | | shall be the subject of any subsequent refund claim pursuant to this |
|---|
| 1121 | 1655 | | paragraph; |
|---|
| 1122 | 1707 | | 52. Effective July 1, 2006, sales of tangi ble personal property |
|---|
| 1123 | 1708 | | or services to any organization which assists, trains, educates, and |
|---|
| 1124 | 1709 | | provides housing for physically and mentally handicapped disabled |
|---|
| 1125 | 1710 | | persons and which is exempt from taxation pursuant to the provisions |
|---|
| 1126 | 1711 | | of the Internal Revenue Code of 1986, as amended, 26 U.S.C., Section |
|---|
| 1154 | 1712 | | 501(c)(3) and that receives at least e ighty-five percent (85%) of |
|---|
| 1155 | 1713 | | its annual budget from state or federal funds. In order to receive |
|---|
| 1156 | 1714 | | the benefit of the exemption authorized by this paragraph, the |
|---|
| 1157 | 1715 | | taxpayer shall be re quired to make payment of the applicable sales |
|---|
| 1158 | 1716 | | tax at the time of sale to the vendor in the manner otherwise |
|---|
| 1159 | 1717 | | required by law. Notwithstanding any other provision of the |
|---|
| 1160 | 1718 | | Oklahoma Uniform Tax Procedure Code to the contrary, the taxpayer |
|---|
| 1161 | 1719 | | shall be authorized to file a claim for refund of sales taxes paid |
|---|
| 1162 | 1720 | | that qualify for the exemption authorized by this paragraph for a |
|---|
| 1163 | 1721 | | period of one (1) year after the date of the sale transaction. The |
|---|
| 1164 | 1722 | | taxpayer shall be required to provide documentation as may be |
|---|
| 1165 | 1723 | | prescribed by the Oklahoma Tax Commission in support of the refund |
|---|
| 1166 | 1724 | | claim. The total amount of sales tax qualifying for exempt |
|---|
| 1167 | 1725 | | treatment pursuant to this paragraph shall not exceed One Hundred |
|---|
| 1168 | 1726 | | Seventy-five Thousand Dollars ($175,000.00) each fiscal year. |
|---|
| 1169 | 1727 | | Claims for refund shall be processed in the order in which such |
|---|
| 1170 | 1728 | | claims are received by the Oklahoma Tax Commission. If a claim |
|---|
| 1171 | 1729 | | otherwise timely filed exceeds the total amount of refunds payable |
|---|
| 1172 | 1730 | | for a fiscal year, such claim shall be barred; |
|---|
| 1205 | 1787 | | organization is located. As use d in this paragraph, “qualified |
|---|
| 1206 | 1788 | | neighborhood watch organization ” means an organization that is a |
|---|
| 1207 | 1789 | | not-for-profit corporation under the laws of this state that was |
|---|
| 1208 | 1790 | | created to help prevent criminal activity in an area through |
|---|
| 1209 | 1791 | | community involvement and interaction with local law enforcement and |
|---|
| 1210 | 1792 | | which is one of the first two thousand organizations which makes |
|---|
| 1211 | 1793 | | application to the Oklahoma Tax Commission for the exemption after |
|---|
| 1212 | 1794 | | March 29, 2006; |
|---|
| 1213 | 1795 | | 54. Sales of tangible personal property to a nonprofit |
|---|
| 1214 | 1796 | | organization, exempt from taxation pursuant to the provisions of the |
|---|
| 1215 | 1797 | | Internal Revenue Code of 1986, as amended, 26 U.S.C., Section |
|---|
| 1216 | 1798 | | 501(c)(3), organized primarily for the purpose of providing serv ices |
|---|
| 1217 | 1799 | | to homeless persons during the day and located in a metropolitan |
|---|
| 1218 | 1800 | | area with a population in excess of five hundred thousand (500,000) |
|---|
| 1219 | 1801 | | persons according to the latest Federal Decennial Census. The |
|---|
| 1220 | 1802 | | exemption authorized by this paragraph shall be applica ble to sales |
|---|
| 1221 | 1803 | | of tangible personal property to a qualified entity occurring on or |
|---|
| 1222 | 1804 | | after January 1, 2005; |
|---|
| 1256 | 1862 | | 56. Sales of tangible personal property or services to or by an |
|---|
| 1257 | 1863 | | organization which is exempt from taxation pursuant to the |
|---|
| 1258 | 1864 | | provisions of the Inte rnal Revenue Code of 1986, as amended, 26 |
|---|
| 1259 | 1865 | | U.S.C., Section 501(c)(3) for events the principal purpose of which |
|---|
| 1260 | 1866 | | is to provide funding for the preservation and conservation of wild |
|---|
| 1261 | 1867 | | turkeys; |
|---|
| 1262 | 1868 | | 57. Sales of tangible personal property or services to an |
|---|
| 1263 | 1869 | | organization which: |
|---|
| 1264 | 1870 | | a. is exempt from taxation pursuant to the provisions of |
|---|
| 1265 | 1871 | | the Internal Revenue Code of 1986, as amended, 26 |
|---|
| 1266 | 1872 | | U.S.C., Section 501(c)(3), and |
|---|
| 1267 | 1873 | | b. is part of a network of comm unity-based, autonomous |
|---|
| 1268 | 1874 | | member organizations that meets the following |
|---|
| 1269 | 1875 | | criteria: |
|---|
| 1270 | 1876 | | (1) serves people with workplace disadvantages and |
|---|
| 1271 | 1877 | | disabilities by providing job training and |
|---|
| 1272 | 1878 | | employment services, as well as job placement |
|---|
| 1273 | 1879 | | opportunities and post -employment support, |
|---|
| 1306 | 1936 | | (4) provides documentation to the Oklahoma Tax |
|---|
| 1307 | 1937 | | Commission that over seventy -five percent (75%) |
|---|
| 1308 | 1938 | | of its revenues are channeled into employment, |
|---|
| 1309 | 1939 | | job training and placement programs, and other |
|---|
| 1310 | 1940 | | critical community services; |
|---|
| 1311 | 1941 | | 58. Sales of tickets made on or after September 21, 2005, and |
|---|
| 1312 | 1942 | | complimentary or free tickets for admission issued on or after |
|---|
| 1313 | 1943 | | September 21, 2005, which have a value equivalent to the charge that |
|---|
| 1314 | 1944 | | would have otherwise been made, for admission to a professional |
|---|
| 1315 | 1945 | | athletic event in which a team in the National Basketball |
|---|
| 1316 | 1946 | | Association is a participant, which is held in a facility owned or |
|---|
| 1317 | 1947 | | operated by a municipality, a county, or a public trust of which a |
|---|
| 1318 | 1948 | | municipality or a county is the sole beneficiary, and sales of |
|---|
| 1319 | 1949 | | tickets made on or after July 1, 2007, and complimentary or free |
|---|
| 1320 | 1950 | | tickets for admission issued on or after July 1, 2007, which have a |
|---|
| 1321 | 1951 | | value equivalent to the charge that would have otherwise been made, |
|---|
| 1322 | 1952 | | for admission to a professional athletic event in which a team in |
|---|
| 1323 | 1953 | | the National Hockey League is a participant, which is held in a |
|---|
| 1324 | 2005 | | facility owned or operated by a municipality, a county, or a public |
|---|
| 1325 | 2006 | | trust of which a municipality or a county is the sole beneficiary; |
|---|
| 1326 | 2007 | | 59. Sales of tickets for admission and complimentary or free |
|---|
| 1327 | 2008 | | tickets for admission which have a value equivale nt to the charge |
|---|
| 1328 | 2009 | | that would have otherwise been made to a professional sporting event |
|---|
| 1329 | 2010 | | involving ice hockey, baseball, basketball, football or arena |
|---|
| 1357 | 2011 | | football, or soccer. As used in this paragraph, “professional |
|---|
| 1358 | 2012 | | sporting event” means an organized athletic c ompetition between |
|---|
| 1359 | 2013 | | teams that are members of an organized league or associati on with |
|---|
| 1360 | 2014 | | centralized management, other than a national league or national |
|---|
| 1361 | 2015 | | association, that imposes requirements for participation in the |
|---|
| 1362 | 2016 | | league upon the teams, the individual athl etes, or both, and which |
|---|
| 1363 | 2017 | | uses a salary structure to compensate the athletes; |
|---|
| 1364 | 2018 | | 60. Sales of tickets for admission to an annual event sponsored |
|---|
| 1365 | 2019 | | by an educational and charitable organization of women which is |
|---|
| 1366 | 2020 | | exempt from taxation pursuant to the provisions of the Internal |
|---|
| 1367 | 2021 | | Revenue Code of 1986, as amended, 26 U.S.C., Section 501(c)(3) and |
|---|
| 1368 | 2022 | | has as its mission promoting volunteerism, developing the potential |
|---|
| 1369 | 2023 | | of women and improving the community through the effective action |
|---|
| 1370 | 2024 | | and leadership of trained volunteers; |
|---|
| 1371 | 2025 | | 61. Sales of tangible personal property or services to an |
|---|
| 1372 | 2026 | | organization, which is exempt from taxation pursuant to the |
|---|
| 1373 | 2027 | | provisions of the Internal Revenue Code of 1986, as amended, 26 |
|---|
| 1374 | 2028 | | U.S.C., Section 501(c)(3), and which is itself a member of an |
|---|
| 1375 | 2080 | | organization which is exempt from taxation pursuant to the |
|---|
| 1376 | 2081 | | provisions of the Internal Reven ue Code of 1986, as amended, 26 |
|---|
| 1377 | 2082 | | U.S.C., Section 501(c)(3), if the membership organization is |
|---|
| 1378 | 2083 | | primarily engaged in advancing the purposes of its member |
|---|
| 1379 | 2084 | | organizations through fundra ising, public awareness, or other |
|---|
| 1380 | 2085 | | efforts for the benefit of its member organizations, and if the |
|---|
| 1408 | 2086 | | member organization is primarily engaged either in providing |
|---|
| 1409 | 2087 | | educational services and programs concerning health -related diseases |
|---|
| 1410 | 2088 | | and conditions to individual s suffering from such health -related |
|---|
| 1411 | 2089 | | diseases and conditions or their caregiv ers and family members or |
|---|
| 1412 | 2090 | | support to such individuals, or in health -related research as to |
|---|
| 1413 | 2091 | | such diseases and conditions, or both. In order to qualify for the |
|---|
| 1414 | 2092 | | exemption authorized by this paragraph, the member nonprofit |
|---|
| 1415 | 2093 | | organization shall be required to provide proof to the Oklahoma Tax |
|---|
| 1416 | 2094 | | Commission of its membership status in the membership organization; |
|---|
| 1417 | 2095 | | 62. Sales of tangible personal property or services to or by an |
|---|
| 1418 | 2096 | | organization which is part of a national volunteer women ’s service |
|---|
| 1419 | 2097 | | organization dedicated t o promoting patriotism, preserving American |
|---|
| 1420 | 2098 | | history, and securing better education for children and which has at |
|---|
| 1421 | 2099 | | least 168,000 one hundred sixty-eight thousand members in 3,000 |
|---|
| 1422 | 2100 | | three thousand chapters across the United States; |
|---|
| 1423 | 2101 | | 63. Sales of tangible personal property or services to or by a |
|---|
| 1424 | 2102 | | YWCA or YMCA organization which is part of a national nonprofit |
|---|
| 1425 | 2154 | | community service organization working to meet the health and social |
|---|
| 1426 | 2155 | | service needs of its members across the United States; |
|---|
| 1427 | 2156 | | 64. Sales of tangible personal p roperty or services to or by a |
|---|
| 1428 | 2157 | | veteran’s organization which is exempt from taxation pursuant to the |
|---|
| 1429 | 2158 | | provisions of the Internal Revenue Code of 1986, as amended, 26 |
|---|
| 1430 | 2159 | | U.S.C., Section 501(c)(19) and which is known as the Veterans of |
|---|
| 1431 | 2160 | | Foreign Wars of the United States, Oklahoma Chapters; |
|---|
| 1459 | 2161 | | 65. Sales of boxes of food by a church or by an organization, |
|---|
| 1460 | 2162 | | which is exempt from taxation pursuant to the provisions of the |
|---|
| 1461 | 2163 | | Internal Revenue Code of 1986, as amended, 26 U.S.C., Section |
|---|
| 1462 | 2164 | | 501(c)(3). To qualify under the provisi ons of this paragraph, the |
|---|
| 1463 | 2165 | | organization must be organized for the primary purpose of feeding |
|---|
| 1464 | 2166 | | needy individuals or to encourage volunteer service by requiring |
|---|
| 1465 | 2167 | | such service in order to purchase food. These boxes shall only |
|---|
| 1466 | 2168 | | contain edible staple food items; |
|---|
| 1467 | 2169 | | 66. Sales of tangible personal property or services to any |
|---|
| 1468 | 2170 | | person with whom a church has duly entered into a construction |
|---|
| 1469 | 2171 | | contract, necessary for carrying out such contract or to any |
|---|
| 1470 | 2172 | | subcontractor to such a construction contract; |
|---|
| 1471 | 2173 | | 67. Sales of tangible pe rsonal property or services used |
|---|
| 1472 | 2174 | | exclusively for charitable or educational purposes, to or by an |
|---|
| 1473 | 2175 | | organization which: |
|---|
| 1474 | 2227 | | a. is exempt from taxation pursuant to the provisions of |
|---|
| 1475 | 2228 | | the Internal Revenue Code of 1986, as amended, 26 |
|---|
| 1476 | 2229 | | U.S.C., Section 501(c)(3), |
|---|
| 1477 | 2230 | | b. has filed a Not-for-Profit Certificate of |
|---|
| 1478 | 2231 | | Incorporation in this state, and |
|---|
| 1479 | 2232 | | c. is organized for the purpose of: |
|---|
| 1480 | 2233 | | (1) providing training and education to |
|---|
| 1481 | 2234 | | developmentally disabled indiv iduals, |
|---|
| 1509 | 2235 | | (2) educating the community about the rights, |
|---|
| 1510 | 2236 | | abilities, and strength s of developmentally |
|---|
| 1511 | 2237 | | disabled individuals, and |
|---|
| 1512 | 2238 | | (3) promoting unity among developmentally disabled |
|---|
| 1513 | 2239 | | individuals in their community and geographic |
|---|
| 1514 | 2240 | | area; |
|---|
| 1515 | 2241 | | 68. Sales of tangible person al property or services to any |
|---|
| 1516 | 2242 | | organization which is a shelter for abused, neglected, or abandoned |
|---|
| 1517 | 2243 | | children and which is exempt from taxation pursuant to the |
|---|
| 1518 | 2244 | | provisions of the Internal Revenue Code of 1986, as amended, 26 |
|---|
| 1519 | 2245 | | U.S.C., Section 501(c)(3); provide d, until July 1, 2008, such |
|---|
| 1520 | 2246 | | exemption shall apply only to eligible shelters f or children from |
|---|
| 1521 | 2247 | | birth to age twelve (12) and after July 1, 2008, such exemption |
|---|
| 1522 | 2248 | | shall apply to eligible shelters for children from birth to age |
|---|
| 1523 | 2249 | | eighteen (18); |
|---|
| 1559 | 2309 | | contractual agreement with any public school or school |
|---|
| 1560 | 2310 | | district. |
|---|
| 1561 | 2311 | | For the purposes of this paragraph, sales made to any person, |
|---|
| 1562 | 2312 | | firm, agency, or entity that has entered previously into a |
|---|
| 1563 | 2313 | | contractual relationship with a child care center for construction |
|---|
| 1564 | 2314 | | and improvement of buildings and other structures owned by the child |
|---|
| 1565 | 2315 | | care center and operated for educational purposes shall be |
|---|
| 1566 | 2316 | | considered sales made to a child care center. Any such person, |
|---|
| 1567 | 2317 | | firm, agency, or entity making purchases on behalf of a child care |
|---|
| 1568 | 2318 | | center shall certify, in writing, on the copy of the invoice or |
|---|
| 1569 | 2319 | | sales ticket the nature of the purchase. Any such person, or per son |
|---|
| 1570 | 2320 | | acting on behalf of a firm, agency, or entity making purchases on |
|---|
| 1571 | 2321 | | behalf of a child care center in violation of this paragraph shall |
|---|
| 1572 | 2322 | | be guilty of a misdemeanor and upon conviction thereof shall be |
|---|
| 1573 | 2323 | | fined an amount equal to double the amount of sales tax involved or |
|---|
| 1574 | 2324 | | incarcerated for not more than sixty (60) days or both; |
|---|
| 1575 | 2376 | | 70. a. Sales of tangible personal property to a service |
|---|
| 1576 | 2377 | | organization of mothers who have children who are |
|---|
| 1577 | 2378 | | serving or who have served in the military, which |
|---|
| 1578 | 2379 | | service organization is exempt from taxation pursuant |
|---|
| 1579 | 2380 | | to the provisions of the Internal Revenue Code of |
|---|
| 1580 | 2381 | | 1986, as amended, 26 U.S.C., Section 501(c)(19) and |
|---|
| 1581 | 2382 | | which is known as the Blue Star Mothers of America, |
|---|
| 1582 | 2383 | | Inc. The exemption provided by this paragraph shall |
|---|
| 1610 | 2384 | | only apply to the purchase of tangible personal |
|---|
| 1611 | 2385 | | property actually sent to United States military |
|---|
| 1612 | 2386 | | personnel overseas who are serving in a combat zone |
|---|
| 1613 | 2387 | | and not to any other tangible personal property |
|---|
| 1614 | 2388 | | purchased by the organization. Provided, this |
|---|
| 1615 | 2389 | | exemption shall not apply to any sales tax levied by a |
|---|
| 1616 | 2390 | | city, town, county, or any other jurisdiction in this |
|---|
| 1617 | 2391 | | state. |
|---|
| 1618 | 2392 | | b. The exemption authorized by this paragraph shall be |
|---|
| 1619 | 2393 | | administered in the form of a refund from the sales |
|---|
| 1620 | 2394 | | tax revenues apportioned pursuant to Section 1353 of |
|---|
| 1621 | 2395 | | this title, and the vendor shall be required to |
|---|
| 1622 | 2396 | | collect the sales tax otherwise applicable to t he |
|---|
| 1623 | 2397 | | transaction. The purchaser may apply for a refund of |
|---|
| 1624 | 2398 | | the state sales tax paid in the manner prescribed by |
|---|
| 1625 | 2399 | | this paragraph. Within sixty (60) days after the end |
|---|
| 1660 | 2458 | | c. A purchaser who applies for a refund pursuant to this |
|---|
| 1661 | 2459 | | paragraph shall certify that the items were actually |
|---|
| 1662 | 2460 | | sent to military personnel overseas in a combat zone. |
|---|
| 1663 | 2461 | | Any purchaser that applies for a refund for the |
|---|
| 1664 | 2462 | | purchase of items that are not authorized for |
|---|
| 1665 | 2463 | | exemption under this paragraph shall be subject to a |
|---|
| 1666 | 2464 | | penalty in the amount of Five Hundred Dollars |
|---|
| 1667 | 2465 | | ($500.00); |
|---|
| 1668 | 2466 | | 71. Sales of food and snack items to or by an organization |
|---|
| 1669 | 2467 | | which is exempt from taxation pursuant to the provisions of the |
|---|
| 1670 | 2468 | | Internal Revenue Code of 1986, as amended, 26 U.S.C., Section |
|---|
| 1671 | 2469 | | 501(c)(3), whose primary and principal purpose is providing funding |
|---|
| 1672 | 2470 | | for scholarships in the medical field; |
|---|
| 1673 | 2471 | | 72. Sales of tangible pers onal property or services for use |
|---|
| 1674 | 2472 | | solely on construction projects for organizations which are exempt |
|---|
| 1675 | 2473 | | from taxation pursuant to the provisions of the Internal Revenue |
|---|
| 1676 | 2474 | | Code of 1986, as amended, 26 U.S.C., Section 501(c)(3) and whose |
|---|
| 1711 | 2533 | | of such organization shall certify, in writing, on the copy of the |
|---|
| 1712 | 2534 | | invoice or sales ticket to be retained by the vendor that the |
|---|
| 1713 | 2535 | | purchases are made for and on behalf of such organization and set |
|---|
| 1714 | 2536 | | out the name of such organization. Any person who wrongfully or |
|---|
| 1715 | 2537 | | erroneously certifies that purchases are for any of the above -named |
|---|
| 1716 | 2538 | | organizations or who otherwise violates this section shall be guilty |
|---|
| 1717 | 2539 | | of a misdemeanor and upon conviction thereof shall be fined an |
|---|
| 1718 | 2540 | | amount equal to double the amount of sales tax involved or |
|---|
| 1719 | 2541 | | incarcerated for not more than sixty (60) days or both; |
|---|
| 1720 | 2542 | | 73. Sales of tickets for admission to events held by |
|---|
| 1721 | 2543 | | organizations exempt from ta xation pursuant to the provisions of the |
|---|
| 1722 | 2544 | | Internal Revenue Code of 1986, as amended, 26 U.S.C., Section |
|---|
| 1723 | 2545 | | 501(c)(3) that are organized for the purpose of supporting general |
|---|
| 1724 | 2546 | | hospitals licensed by the State Department of Health; |
|---|
| 1725 | 2547 | | 74. Sales of tangible personal property or services: |
|---|
| 1726 | 2548 | | a. to a foundation which is exempt from taxation pursuant |
|---|
| 1727 | 2549 | | to the provisions of the Internal Revenue Code of |
|---|
| 1761 | 2607 | | b. to or by a grassroots fundraising program for sales |
|---|
| 1762 | 2608 | | related to events to raise funds for a foundation |
|---|
| 1763 | 2609 | | meeting the qualifications of subparagraph a of this |
|---|
| 1764 | 2610 | | paragraph; |
|---|
| 1765 | 2611 | | 75. Sales by an organization or entity which is exempt from |
|---|
| 1766 | 2612 | | taxation pursuant to the provisions of the Internal Revenue Code of |
|---|
| 1767 | 2613 | | 1986, as amended, 26 U.S.C., Section 501(c)(3) which are related to |
|---|
| 1768 | 2614 | | a fundraising event sponsored by the organization or entity when the |
|---|
| 1769 | 2615 | | event does not exceed any five (5) consecutive days and when the |
|---|
| 1770 | 2616 | | sales are not in the organiza tion’s or the entity’s regular course |
|---|
| 1771 | 2617 | | of business. Provided, the exemption provided in this paragraph |
|---|
| 1772 | 2618 | | shall be limited to tickets sold for admittance to the fundraising |
|---|
| 1773 | 2619 | | event and items which were donated to the organization or entity for |
|---|
| 1774 | 2620 | | sale at the event; |
|---|
| 1775 | 2621 | | 76. Effective November 1, 2017, sales of tangible personal |
|---|
| 1776 | 2622 | | property or services to an organization which is exempt from |
|---|
| 1777 | 2623 | | taxation pursuant to the provisions of the Internal Revenue Code of |
|---|
| 1778 | 2624 | | 1986, as amended, 26 U.S.C., Section 501(c)(3) and operates as a |
|---|
| 1812 | 2682 | | pursuant to the provisions of the Internal Revenue Code of 1986, as |
|---|
| 1813 | 2683 | | amended, 26 U.S.C., Section 501(c)(19) and which is known as the |
|---|
| 1814 | 2684 | | National Guard Association of Oklahoma; |
|---|
| 1815 | 2685 | | 78. Effective July 1, 2018, sales of tangible personal property |
|---|
| 1816 | 2686 | | or services to or by an association which is exempt from taxation |
|---|
| 1817 | 2687 | | pursuant to the provisions of the Internal Revenue Code of 1986, as |
|---|
| 1818 | 2688 | | amended, 26 U.S.C., Section 501(c)(4) and which is known as the |
|---|
| 1819 | 2689 | | Marine Corps League of Oklahoma; |
|---|
| 1820 | 2690 | | 79. Sales of tangible personal propert y or services to the |
|---|
| 1821 | 2691 | | American Legion, whether the purchase is made by the entity |
|---|
| 1822 | 2692 | | chartered by the United States Congress or is an entity organized |
|---|
| 1823 | 2693 | | under the laws of this or anothe r state pursuant to the authority of |
|---|
| 1824 | 2694 | | the national American Legion organization; |
|---|
| 1825 | 2695 | | 80. Sales of tangible personal property or services to or by an |
|---|
| 1826 | 2696 | | organization which is: |
|---|
| 1827 | 2697 | | a. exempt from taxation pursuant to the provisions of the |
|---|
| 1828 | 2698 | | Internal Revenue Code of 1986, as amended, 26 U.S.C., |
|---|
| 1829 | 2699 | | Section 501(c)(3), |
|---|
| 1863 | 2757 | | fabrication tools for science, technology, |
|---|
| 1864 | 2758 | | engineering, art and math (STEAM) learning skills, |
|---|
| 1865 | 2759 | | developing inventions, creating and sustaining |
|---|
| 1866 | 2760 | | businesses, and producing personali zed products; |
|---|
| 1867 | 2761 | | 81. Effective November 1, 2021, sales of tangible personal |
|---|
| 1868 | 2762 | | property or services used solely for construction and remodeling |
|---|
| 1869 | 2763 | | projects to an organization which is exempt from taxation pursuant |
|---|
| 1870 | 2764 | | to the provisions of the Internal Revenue Code of 1986, as amended, |
|---|
| 1871 | 2765 | | 26 U.S.C., Section 501(c)(3), and which meets the following |
|---|
| 1872 | 2766 | | requirements: |
|---|
| 1873 | 2767 | | a. its primary purpose is to construct or remodel and |
|---|
| 1874 | 2768 | | sell affordable housing and provide homeownership |
|---|
| 1875 | 2769 | | education to residents of Oklahoma that have an income |
|---|
| 1876 | 2770 | | that is below one hundred percent (100%) of the Family |
|---|
| 1877 | 2771 | | Median Income guidelines as defined by the U.S. |
|---|
| 1878 | 2772 | | Department of Housing and Urban Development, |
|---|
| 1913 | 2831 | | d. it compensates its employees in a manner that does not |
|---|
| 1914 | 2832 | | incentivize employees t o act other than in the best |
|---|
| 1915 | 2833 | | interests of its clients; |
|---|
| 1916 | 2834 | | 82. Effective Novembe r 1, 2021, sales of tangible personal |
|---|
| 1917 | 2835 | | property or services to a nonprofit entity, organized pursuant to |
|---|
| 1918 | 2836 | | Oklahoma law before January 1, 2022, exempt from federal income |
|---|
| 1919 | 2837 | | taxation pursuant to Section 501(c) of the Internal Revenue Code of |
|---|
| 1920 | 2838 | | 1986, as amended, the principal functions of which are to provide |
|---|
| 1921 | 2839 | | assistance to natural persons following a disaster, with program |
|---|
| 1922 | 2840 | | emphasis on repair or restoration to single -family residential |
|---|
| 1923 | 2841 | | dwellings or the construction of a replacement single -family |
|---|
| 1924 | 2842 | | residential dwelling. As used in this paragraph, “disaster” means |
|---|
| 1925 | 2843 | | damage to property with or without accompanying injury to persons |
|---|
| 1926 | 2844 | | from heavy rain, high winds, tornadic winds, drought, wildfire, |
|---|
| 1927 | 2845 | | snow, ice, geologic disturbances, explosions, chemical accidents or |
|---|
| 1928 | 2846 | | spills, and other events causing damage to property on a large |
|---|
| 1929 | 2847 | | scale. For purposes of this paragraph, an entity that expended at |
|---|
| 1930 | 2899 | | least seventy-five percent (75%) of its funds on the restorat ion to |
|---|
| 1931 | 2900 | | single-family housing following a disaster including related general |
|---|
| 1932 | 2901 | | and administrative expenses, shall be eligible for the exemption |
|---|
| 1933 | 2902 | | authorized by this paragraph; |
|---|
| 1934 | 2903 | | 83. Effective November 1, 2021, through December 31, 2024, |
|---|
| 1935 | 2904 | | sales of tangible persona l property or services to a museum that: |
|---|
| 1963 | 2905 | | a. operates as a part of an organization which is exempt |
|---|
| 1964 | 2906 | | from taxation pursuant to the provisions of the |
|---|
| 1965 | 2907 | | Internal Revenue Code of 1986, as amended, 26 U.S.C., |
|---|
| 1966 | 2908 | | Section 501(c)(3), |
|---|
| 1967 | 2909 | | b. is not accredited by the American Alliance of Museums, |
|---|
| 1968 | 2910 | | and |
|---|
| 1969 | 2911 | | c. operates on an annual budget of less than One Mil lion |
|---|
| 1970 | 2912 | | Dollars ($1,000,000.00); |
|---|
| 1971 | 2913 | | 84. Until July 1, 2022, sales of tangible personal property or |
|---|
| 1972 | 2914 | | services for use in a clinical practice or medical facility operated |
|---|
| 1973 | 2915 | | by an organization which is exempt from taxation pursuant to the |
|---|
| 1974 | 2916 | | provisions of the Internal Revenue Code of 1986, as amended, of the |
|---|
| 1975 | 2917 | | United States, 26 U.S.C., Section 501(c)(3), and which has entered |
|---|
| 1976 | 2918 | | into a joint operating agreement with the University Hospitals Trust |
|---|
| 1977 | 2919 | | created pursuant to Section 3224 of Title 63 of the Oklahoma |
|---|
| 1978 | 2920 | | Statutes. The exemption provided by this paragraph shall be limited |
|---|
| 1979 | 2921 | | to the purchase of tangible personal property and services for use |
|---|
| 1980 | 2922 | | in clinical practices or medical facilities acquired or leased by |
|---|
| 2014 | 2980 | | Internal Revenue Code of 1986, as amended, 26 U.S.C., Section |
|---|
| 2015 | 2981 | | 501(c)(19) and is known as the Oklahoma Women Veterans Organization; |
|---|
| 2016 | 2982 | | 86. Sales of tangible personal property o r services to a |
|---|
| 2017 | 2983 | | nonprofit entity, organized pursuant to Oklahoma law before January |
|---|
| 2018 | 2984 | | 1, 2019, exempt from federal income taxation pursuant to Section |
|---|
| 2019 | 2985 | | 501(c) of the Internal Revenue Code of 1986, as amended, the |
|---|
| 2020 | 2986 | | principal functions of which are to provide as sistance to natural |
|---|
| 2021 | 2987 | | persons following a disaster, with program emphasis on re pair or |
|---|
| 2022 | 2988 | | restoration to single -family residential dwellings or the |
|---|
| 2023 | 2989 | | construction of a replacement single -family residential dwelling. |
|---|
| 2024 | 2990 | | For purposes of this paragraph, an entity oper ated exclusively for |
|---|
| 2025 | 2991 | | charitable and educational purposes through the coordination of |
|---|
| 2026 | 2992 | | volunteers for the disaster recovery of homes (as derived from Part |
|---|
| 2027 | 2993 | | III, Statement of Program Services, of Internal Revenue Service Form |
|---|
| 2028 | 2994 | | 990) and which offers its services free of charge to disaster |
|---|
| 2029 | 2995 | | survivors statewide who are low income with no or limited means of |
|---|
| 2030 | 2996 | | recovery on their own for the restoration to single -family housing |
|---|
| 2031 | 2997 | | following a disaster including related general and administrative |
|---|
| 2032 | 3049 | | expenses, shall be eligible for the exemption authorized by this |
|---|
| 2033 | 3050 | | paragraph. The exemption provided by this paragraph shall only be |
|---|
| 2034 | 3051 | | applicable to sales made on or after the effective date of this act |
|---|
| 2035 | 3052 | | July 1, 2022. As used in this paragraph, “disaster” means damage to |
|---|
| 2036 | 3053 | | property with or without accompanying injury to persons from heavy |
|---|
| 2037 | 3054 | | rain, high winds, tornadi c winds, drought, wildfire, snow, ice, |
|---|
| 2065 | 3055 | | geologic disturbances, explosions, chemical accidents or spills and |
|---|
| 2066 | 3056 | | other events causing damage to property on a large scale; and |
|---|
| 2067 | 3057 | | 87. Effective July 1, 2022, sales of tangible personal property |
|---|
| 2068 | 3058 | | or services to an organization which is exempt from taxation |
|---|
| 2069 | 3059 | | pursuant to the provisions of the Internal Revenue Code of 1986, as |
|---|
| 2070 | 3060 | | amended, 26 U.S.C., Section 501(c)(3) and which provides support to |
|---|
| 2071 | 3061 | | veterans, active duty members of the Armed Forces, reservists, and |
|---|
| 2072 | 3062 | | members of the National Guard to assist with the transition to |
|---|
| 2073 | 3063 | | civilian life and which provides documentation to the Oklahoma Tax |
|---|
| 2074 | 3064 | | Commission that over seventy percent (70%) of its revenue is |
|---|
| 2075 | 3065 | | expended on support for transition to civilian life ; and |
|---|
| 2076 | 3066 | | 88. Sales of tangible personal property or services to an |
|---|
| 2077 | 3067 | | organization which is exempt from taxation pursuant to the |
|---|
| 2078 | 3068 | | provisions of the Internal Revenue Code of 1986, as amended, 26 |
|---|
| 2079 | 3069 | | U.S.C., Section 501(c)(3), the principal functions of which are to |
|---|
| 2080 | 3070 | | prevent child abuse and negle ct through education, treatment, and |
|---|
| 2081 | 3071 | | advocacy, and operates a facility that offers comprehensive |
|---|
| 2082 | 3072 | | community-based services for abused or neglected children from birth |
|---|