Oklahoma 2025 Regular Session

Oklahoma Senate Bill SB50 Compare Versions

Version 1 (Old)

Version 2 (New)

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3		-	ENGR. H. A. to ENGR. S. B. NO. 50 Page 1 1
	3	+	SB50 HFLR Page 1
	4	+	BOLD FACE denotes Committee Amendments. 1
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28		-	ENGROSSED HOUSE AMENDME NT
29		-	TO
30		-	ENGROSSED SENATE BILL NO . 50 By: Dossett of the Senate
	29	+	HOUSE OF REPRESENTATIVES - FLOOR VERSION
31	30
32		-	~~and~~
	31	+	STATE OF OKLAHOMA
33	32
34		-	Archer and Hefner of the
35		-	House
36		-
37		-
38		-
39		-
40		-	[ sales tax - exemptions - firearm and gun safety
41		-	devices - effective date ]
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52		-	AUTHORS: Add the following House Coa uthor: Blancett, Dollens,
53		-	Waldron, and Rosecrants
54		-
55		-	AMENDMENT NO. 1. Page 1, Line 9, strike the enacting clause
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60		-	ENGR. H. A. to ENGR. S. B. NO. 50 Page 2 1
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85		-	Passed the House of Representatives the 29th day of April, 2025.
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90		-
91		-	Presiding Officer of the House of
92		-	Representatives
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95		-	Passed the Senate the ____ day of __________, 2025.
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100		-
101		-	Presiding Officer of the Senate
102		-
103		-	ENGR. S. B. NO. 50 Page 1 1
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	33	+	1st Session of the 60th Legislature (2025)
127	34
128	35		ENGROSSED SENATE
129	36		BILL NO. 50 By: Dossett of the Senate
130	37
131	38		and
132	39
133	40		Archer and Hefner of the
134	41		House
135	42
136	43
137	44
138	45		[ sales tax - exemptions - firearm and gun safety
139	46		devices - effective date ]
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143	50
144	51		BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
145	52		SECTION 1. AMENDATORY 68 O.S. 2021, Section 1357, as
146	53		last amended by Section 4, Chapter 363, O.S.L. 2024 (68 O.S. Supp.
147	54		2024, Section 1357), is am ended to read as follows:
148	55		Section 1357. Exemptions – General. There are hereby
149	56		specifically exempted from the tax levied by the Oklahoma Sales Tax
150	57		Code:
151	58		1. Transportation of school pupils to and from elementary
152	59		schools or high schools in motor or other vehicles;
153	60		2. Transportation of persons where the fare of each person does
154	61		not exceed One Dollar ($1.00), or local transportation of persons
155	62		within the corporate limits of a municipality except by taxicabs;
156		-	3. Sales for resale to persons engaged in the business of
157		-	reselling the article s purchased, whether within or without the
158		-	state, provided that such sales to residents of this state are made
159		-	to persons to whom sales tax permits have been issued as provided in
160	63
161		-	ENGR. S. B. NO. 50 Page 2 1
	64	+	SB50 HFLR Page 2
	65	+	BOLD FACE denotes Committee Amendments. 1
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	90	+	3. Sales for resale to persons engaged in the bu siness of
	91	+	reselling the articles purchased, whether within or without the
	92	+	state, provided that such sales to residents of this state are made
	93	+	to persons to whom sales tax permits have been issued as provided in
186	94		the Oklahoma Sales Tax Code. This exemption shall not apply to the
187	95		sales of articles made to persons holding permits when such persons
188	96		purchase items for their use and which they are not regularly
189	97		engaged in the business of reselling; neither shall this exemption
190	98		apply to sales of tangible personal property to peddlers, solicitors
191	99		and other salespersons who do not have an established place of
192	100		business and a sales tax permit. The exemption provided by this
193	101		paragraph shall apply to sales of motor fuel or diesel fuel to a
194	102		Group Five vendor, but the use of such motor fuel or diesel fuel by
195	103		the Group Five vendor shall not be exempt from the tax levied by the
196	104		Oklahoma Sales Tax Code. The purchase of motor fuel or diesel fuel
197	105		is exempt from sales tax when the motor fuel is for shipment outside
198	106		this state and consumed by a common carrier by rail in the conduct
199	107		of its business. The sales tax shall apply to the purchase of motor
200	108		fuel or diesel fuel in Oklahoma by a common carrier by rail when
201	109		such motor fuel is purchased for fueling, within this state, of any
202	110		locomotive or other motorized flanged wheel equipment;
203	111		4. Sales of advertising space in newspapers and periodicals;
204	112		5. Sales of programs relating to sporting and entertainment
205	113		events, and sales of advertising on billboards (including signage,
206		-	posters, panels, marquees or on other sim ilar surfaces, whether
207		-	indoors or outdoors) or in programs relating to spo rting and
208		-	entertainment events, and sales of any advertising, to be displayed
209		-	at or in connection with a sporting event, via the Internet,
210	114
211		-	ENGR. S. B. NO. 50 Page 3 1
	115	+	SB50 HFLR Page 3
	116	+	BOLD FACE denotes Committee Amendments. 1
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	141	+	posters, panels, marquees or on other similar surfaces, whether
	142	+	indoors or outdoors) or in programs relating to sporting and
	143	+	entertainment events, and sales of any advertising, to be displayed
	144	+	at or in connection with a sporting event, via the Internet,
236	145		electronic display devices or through public address or broadcast
237	146		systems. The exemption authorized by this paragraph shall be
238	147		effective for all sales made on or after January 1, 2001;
239	148		6. Sales of any advertising, other than the advertising
240	149		described by paragraph 5 of this section, via the Internet,
241	150		electronic display devices or through the electronic media including
242	151		radio, public address or broadcast systems, television (whether
243	152		through closed circuit broadcasting systems or otherwise), and cable
244	153		and satellite television, and the servicing of any advertising
245	154		devices;
246	155		7. Eggs, feed, supplies, machinery, and equipment purchased by
247	156		persons regularly engaged in the business of raising worms, fish,
248	157		any insect, or any other form of terrestrial or aquatic animal life
249	158		and used for the purpose of raising same for marketing. This
250	159		exemption shall only be granted and extended to the purchaser when
251	160		the items are to be used and in fact are used in the raising of
252	161		animal life as set out above. Each purchaser shall certify, in
253	162		writing, on the invoice or sales ticket retained by the vendor that
254	163		the purchaser is regularly engaged in the business of raising such
255	164		animal life and that the items purchased will be used only in such
256		-	business. The vendor shall certify to the Oklahoma Tax Commission
257		-	that the price of the items has been reduced to grant the full
258		-	benefit of the exemption. Violat ion hereof by the purchaser or
259		-	vendor shall be a misdemeanor;
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261		-	ENGR. S. B. NO. 50 Page 4 1
	166	+	SB50 HFLR Page 4
	167	+	BOLD FACE denotes Committee Amendments. 1
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	192	+	business. The vendor shall certify to the Oklahoma Tax Co mmission
	193	+	that the price of the items has been reduced to grant the full
	194	+	benefit of the exemption. Violation hereof by the purchaser or
	195	+	vendor shall be a misdemeanor;
286	196		8. Sale of natural or artificial gas and electricity, and
287	197		associated delivery or transmi ssion services, when sold exclusively
288	198		for residential use. Provided, this exemption shall not apply to
289	199		any sales tax levied by a city or town, or a county or any other
290	200		jurisdiction in this state;
291	201		9. In addition to the exemptions authorized by Section 135 7.6
292	202		of this title, sales of drugs sold pursuant to a prescription
293	203		written for the treatment of human beings by a person licensed to
294	204		prescribe the drugs, and sales of insulin and medical oxygen.
295	205		Provided, this exemption shall not apply to over -the-counter drugs;
296	206		10. Transfers of title or possession of empty, partially
297	207		filled, or filled returnable oil and chemical drums to any person
298	208		who is not regularly engaged in the business of selling, reselling
299	209		or otherwise transferring empty, partially filled or fille d
300	210		returnable oil drums;
301	211		11. Sales of one-way utensils, paper napkins, paper cups,
302	212		disposable hot containers, and other one -way carry out materials to
303	213		a vendor of meals or beverages;
304	214		12. Sales of food or food products for home consumption which
305	215		are purchased in whole or in part with coupons issued pursuant to
306		-	the federal food stamp program as authorized by S ections 2011
307		-	through 2029 2036d of Title 7 of the United States Code, as to that
308		-	portion purchased with such coupons. The exemption provided for
309		-	such sales shall be inapplicable to such sales upon the effective
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311		-	ENGR. S. B. NO. 50 Page 5 1
	217	+	SB50 HFLR Page 5
	218	+	BOLD FACE denotes Committee Amendments. 1
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	243	+	the federal food stamp program as authorized by Sections 2011
	244	+	through 2029 2036d of Title 7 of the United States Code, as to that
	245	+	portion purchased with such coupons. The exemption provided for
	246	+	such sales shall be inapplicable to such sales upon the effective
336	247		date of any federal law that removes the requirement of the
337	248		exemption as a condition for participation by the state in the
338	249		federal food stamp program;
339	250		13. Sales of food or food products, or any equipment or
340	251		supplies used in the preparation of the food or food products to or
341	252		by an organization which:
342	253		a. is exempt from taxation pursuant to the provisions of
343	254		Section 501(c)(3) of the Internal Revenue Code of
344	255		1986, as amended, 26 U.S.C., Section 501(c )(3), and
345	256		which provides and delivers prepared meals for home
346	257		consumption to elderly or homebound persons as part of
347	258		a program commonly known as “Meals on Wheels” or
348	259		“Mobile Meals”, or
349	260		b. is exempt from taxation pursuant to the provisions of
350	261		Section 501(c)(3) of the Internal Revenue Code of
351	262		1986, as amended, 26 U.S.C., Section 501(c)(3), and
352	263		which receives federal funding pursuant to the Older
353	264		Americans Act of 1965, as amended, for the purpose of
354	265		providing nutrition programs for the care and benefit
355	266		of elderly persons;
356		-	14. a. Sales of tangible personal property or services to or
357		-	by organizations which are exem pt from taxation
358		-	pursuant to the provisions of Section 501(c)(3) of the
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360		-	ENGR. S. B. NO. 50 Page 6 1
	268	+	SB50 HFLR Page 6
	269	+	BOLD FACE denotes Committee Amendments. 1
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	294	+	14. a. Sales of tangible personal property or services to or
	295	+	by organizations which are exempt from taxation
	296	+	pursuant to the provisions of Section 501(c)(3) of the
385	297		Internal Revenue Code of 1986, as amended, 26 U.S.C.,
386	298		Section 501(c)(3), and:
387	299		(1) are primarily involved in the collection and
388	300		distribution of food and other household products
389	301		to other organizations that facilitate the
390	302		distribution of such products to the needy and
391	303		such distributee organizations are exempt from
392	304		taxation pursuant to the provisions of Section
393	305		501(c)(3) of the Internal Revenue Code of 1986,
394	306		as amended, 26 U.S.C., Section 501(c)(3), or
395	307		(2) facilitate the distribution of such products to
396	308		the needy.
397	309		b. Sales made in the course of business for profit or
398	310		savings, competing w ith other persons engaged in the
399	311		same or similar business shall not be exempt under
400	312		this paragraph;
401	313		15. Sales of tangible personal property or services to
402	314		children’s homes which are located on church -owned property and are
403	315		operated by organizations exempt from taxation pursuant to the
404	316		provisions of the Internal Revenue Code of 1986, as amended, 26
405	317		U.S.C., Section 501(c)(3);
406		-	16. Sales of computers, data processing equipment, related
407		-	peripherals, and telephone, telegraph or telecommunications service
408		-	and equipment for use in a qual ified aircraft maintenance or
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410		-	ENGR. S. B. NO. 50 Page 7 1
	319	+	SB50 HFLR Page 7
	320	+	BOLD FACE denotes Committee Amendments. 1
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	345	+	16. Sales of computers, data processing equipment, related
	346	+	peripherals, and telephone, telegraph or telecommunications service
	347	+	and equipment for use in a qualified aircraft maintenance or
435	348		manufacturing facility. For purposes of this paragraph, “qualified
436	349		aircraft maintenance or manufacturing facility ” means a new or
437	350		expanding facility primarily engaged in aircraft repair, building or
438	351		rebuilding, whether or not on a factory basis, whose total cost of
439	352		construction exceeds the sum of Five Million Dollars ($5,000,000.00)
440	353		and which employs at least two hundred fifty (250) new full-time-
441	354		equivalent employees, as certified by the Oklahoma Emplo yment
442	355		Security Commission, upon completion of the facility. In order to
443	356		qualify for the exemption provided for by this paragraph, the cost
444	357		of the items purchased by the qualified aircraft maintenance or
445	358		manufacturing facility shall equal or exceed the sum of Two Million
446	359		Dollars ($2,000,000.00);
447	360		17. Sales of tangible personal property consumed or
448	361		incorporated in the construction or expansion of a qualified
449	362		aircraft maintenance or manufacturing facility as defined in
450	363		paragraph 16 of this section. For purpo ses of this paragraph, sales
451	364		made to a contractor or subcontractor that has previously entered
452	365		into a contractual relationship with a qualified aircraft
453	366		maintenance or manufacturing facility for construction or expansion
454	367		of such a facility shall be conside red sales made to a qualified
455	368		aircraft maintenance or manufacturing facility;
456		-	18. Sales of the following telecommunications services:
457		-	a. Interstate interstate and International “800 service”
458		-	international 800 service. “800 service” means a
459	369
460		-	ENGR. S. B. NO. 50 Page 8 1
	370	+	SB50 HFLR Page 8
	371	+	BOLD FACE denotes Committee Amendments. 1
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	396	+	18. Sales of the following telecommunications services:
	397	+	a. Interstate interstate and International “800 service”
	398	+	international 800 service. “800 service” means a
485	399		telecommunications service that allows a caller to
486	400		dial a toll-free number without incurring a charge for
487	401		the call. The service is typically marketed under the
488	402		name “800”, “855”, “866”, “877” and “888” toll-free
489	403		calling, and any subsequent numbers designated by the
490	404		Federal Communications Commission,
491	405		b. Interstate interstate and International “900 service”
492	406		international 900 service. “900 service” means an
493	407		inbound toll telecommunications service purchased by a
494	408		subscriber that allows the subscriber ’s customers to
495	409		call in to the subscriber’s prerecorded announcement
496	410		or live service. 900 service does not include the
497	411		charge for: collection services provided by the
498	412		seller of the telecommunications services to the
499	413		subscriber, or service or product sold by the
500	414		subscriber to the subscriber’s customer. The service
501	415		is typically marketed under the name “900” service,
502	416		and any subsequent numbers designated by the Federal
503	417		Communications Commission,
504	418		c. Interstate interstate and International “private
505	419		communications service” international private
506		-	communications service. “Private communications
507		-	service” means a telecommunications service that
508		-	entitles the customer to exclusive or priority use of
509	420
510		-	ENGR. S. B. NO. 50 Page 9 1
	421	+	SB50 HFLR Page 9
	422	+	BOLD FACE denotes Committee Amendments. 1
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	447	+	communications service . “Private communications
	448	+	service” means a telecommunications service that
	449	+	entitles the customer to exclusive or priority use of
535	450		a communications channel or group of channels between
536	451		or among termination points, regardles s of the manner
537	452		in which such channel or channels are connected, and
538	453		includes switching capacity, extension lines, stations
539	454		and any other associated services that are provided in
540	455		connection with the use of such channel or channels,
541	456		d. “Value-added nonvoice data service” value-added
542	457		nonvoice data service . “Value-added nonvoice data
543	458		service” means a service that otherwise meets the
544	459		definition of telecommunications services in which
545	460		computer processing applications are used to act on
546	461		the form, content, code o r protocol of the information
547	462		or data primarily for a purpose other than
548	463		transmission, conveyance, or routing,
549	464		e. Interstate interstate and International international
550	465		telecommunications service which is:
551	466		(1) rendered by a company for private use within it s
552	467		organization, or
553	468		(2) used, allocated or distributed by a company to
554	469		its affiliated group,
555		-	f. Regulatory regulatory assessments and charges
556		-	including charges to fund the Oklahoma Universal
557		-	Service Fund, the Oklahoma Lifeline Fund and the
558		-	Oklahoma High Cost Fund, and
559	470
560		-	ENGR. S. B. NO. 50 Page 10 1
	471	+	SB50 HFLR Page 10
	472	+	BOLD FACE denotes Committee Amendments. 1
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	497	+	f. Regulatory regulatory assessments and charges
	498	+	including charges to fund the Oklahoma Universal
	499	+	Service Fund, the Oklahoma Lifeline Fund and the
	500	+	Oklahoma High Cost Fund, and
585	501		g. Telecommunications telecommunications nonrecurring
586	502		charges including but not limited to the installation,
587	503		connection, change, or initiation of
588	504		telecommunications services which are not associated
589	505		with a retail consumer sale;
590	506		19. Sales of railroad track spikes manufactured and sold for
591	507		use in this state in the construction or repair of railroad tracks,
592	508		switches, sidings, and turnouts;
593	509		20. Sales of aircraft and aircraft parts provided such sales
594	510		occur at a qualified aircraft maintenance facil ity. As used in this
595	511		paragraph, “qualified aircraft maintenance facility ” means a
596	512		facility operated by an air common carrier including one or more
597	513		component overhaul support buildings or structures in an area owned,
598	514		leased, or controlled by the air common carrier, at which there were
599	515		employed at least two thousand (2,000) full-time-equivalent
600	516		employees in the preceding year as certified by the Oklahoma
601	517		Employment Security Commission and which is primarily related to the
602	518		fabrication, repair, alteration, mod ification, refurbishing,
603	519		maintenance, building, or rebuilding of commercial aircraft or
604	520		aircraft parts used in air common carriage. For purposes of this
605		-	paragraph, “air common carrier” shall also include members of an
606		-	affiliated group as defined by Section 1504 of the Internal Re venue
607		-	Code of 1986, as amended, 26 U.S.C., Section 1504. Beginning July
608		-	1, 2012, the exemption shall include sales of machinery, tools,
609	521
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611	524		2
612	525		3
613	526		4
614	527		5
615	528		6
616	529		7
617	530		8
618	531		9
619	532		10
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623	536		14
624	537		15
625	538		16
626	539		17
627	540		18
628	541		19
629	542		20
630	543		21
631	544		22
632	545		23
633	546		24
634	547
	548	+	paragraph, “air common carrier” shall also include members of an
	549	+	affiliated group as defined by Sectio n 1504 of the Internal Revenue
	550	+	Code of 1986, as amended, 26 U.S.C., Section 1504. Beginning July
	551	+	1, 2012, the exemption shall include sales of machinery, tools,
635	552		supplies, equipment, and related tangible personal property and
636	553		services used or consumed in t he repair, remodeling, or maintenance
637	554		of aircraft, aircraft engines or aircraft component parts which
638	555		occur at a qualified aircraft maintenance facility;
639	556		21. Sales of machinery and equipment purchased and used by
640	557		persons and establishments primarily engag ed in computer services
641	558		and data processing:
642	559		a. as defined under Industry Group Numbers 7372 and 7373
643	560		of the Standard Industrial Classification (SIC)
644	561		Manual, latest version, which derive at least fifty
645	562		percent (50%) of their annual gross revenues from the
646	563		sale of a product or service to an out -of-state buyer
647	564		or consumer, and
648	565		b. as defined under Industry Group Number 7374 of the SIC
649	566		Manual, latest version, which derive at least eighty
650	567		percent (80%) of their annual gross revenues from the
651	568		sale of a product or service to an out-of-state buyer
652	569		or consumer.
653	570		Eligibility for the exemption set out in this paragraph shall be
654	571		established, subject to review by the Tax Commission, by annually
655		-	filing an affidavit with the Tax Commission stating that the
656		-	facility so qualifies and such information as re quired by the Tax
657		-	Commission. For purposes of determining whether annual gross
658		-	revenues are derived from sales to out -of-state buyers or consumers,
659	572
660		-	ENGR. S. B. NO. 50 Page 12 1
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661	575		2
662	576		3
663	577		4
664	578		5
665	579		6
666	580		7
667	581		8
668	582		9
669	583		10
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673	587		14
674	588		15
675	589		16
676	590		17
677	591		18
678	592		19
679	593		20
680	594		21
681	595		22
682	596		23
683	597		24
684	598
	599	+	filing an affidavit with the Tax Commission stating that the
	600	+	facility so qualifies and such information as required by the Tax
	601	+	Commission. For purposes of determining whether annual gross
	602	+	revenues are derived from sales to out -of-state buyers or consumers,
685	603		all sales to the federal government shall be considered to be to an
686	604		out-of-state buyer or consumer;
687	605		22. Sales of prosthetic devices to an individual for use by
688	606		such individual. For purposes of this paragraph, “prosthetic
689	607		device” shall have the same meaning as provided in Section 1357.6 of
690	608		this title, but shall not include correc tive eye glasses, contact
691	609		lenses, or hearing aids;
692	610		23. Sales of tangible personal property or services to a motion
693	611		picture or television production company to be used or consumed in
694	612		connection with an eligible production. For purposes of this
695	613		paragraph, “eligible production” means a documentary, special, music
696	614		video or a television commercial or television program that will
697	615		serve as a pilot for or be a segment of an ongoing dramatic or
698	616		situation comedy series filmed or taped for network or national or
699	617		regional syndication or a feature -length motion picture intended for
700	618		theatrical release or for network or national or regional
701	619		syndication or broadcast. The provisions of this paragraph shall
702	620		apply to sales occurring on or after July 1, 1996. In order to
703	621		qualify for the exemption, the motion picture or television
704	622		production company shall file any documentation and information
705		-	required to be submitted pursuant to rules promulgated by the Tax
706		-	Commission;
707		-	24. Sales of diesel fuel sold for consumption by commercial
708		-	vessels, barges and other commercial watercraft;
709	623
710		-	ENGR. S. B. NO. 50 Page 13 1
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711	626		2
712	627		3
713	628		4
714	629		5
715	630		6
716	631		7
717	632		8
718	633		9
719	634		10
720	635		11
721	636		12
722	637		13
723	638		14
724	639		15
725	640		16
726	641		17
727	642		18
728	643		19
729	644		20
730	645		21
731	646		22
732	647		23
733	648		24
734	649
	650	+	required to be submitted pursuant to rules promulgated by the Tax
	651	+	Commission;
	652	+	24. Sales of diesel fuel sold for consumption by commer cial
	653	+	vessels, barges and other commercial watercraft;
735	654		25. Sales of tangible personal property or services to tax -
736	655		exempt independent nonprofit biomedical research foundations that
737	656		provide educational programs for Oklahoma science students and
738	657		teachers and to tax-exempt independent nonprofit community blood
739	658		banks headquartered in this state;
740	659		26. Effective May 6, 1992, sales of wireless telecommunications
741	660		equipment to a vendor who subsequently transfers the equipment at no
742	661		charge or for a discounted charge t o a consumer as part of a
743	662		promotional package or as an inducement to commence or continue a
744	663		contract for wireless telecommunications services;
745	664		27. Effective January 1, 1991, leases of rail transportation
746	665		cars to haul coal to coal -fired plants located in t his state which
747	666		generate electric power;
748	667		28. Beginning July 1, 2005, sales of aircraft engine repairs,
749	668		modification, and replacement parts, sales of aircraft frame repairs
750	669		and modification, aircraft interior modification, and paint, and
751	670		sales of services employed in the repair, modification, and
752	671		replacement of parts of aircraft engines, aircraft frame and
753	672		interior repair and modification, and paint;
754		-	29. Sales of materials and supplies to the owner or operator of
755		-	a ship, motor vessel, or barge that is used in interstate or
756		-	international commerce if the materials and supplies:
757	673
758		-	ENGR. S. B. NO. 50 Page 14 1
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759	676		2
760	677		3
761	678		4
762	679		5
763	680		6
764	681		7
765	682		8
766	683		9
767	684		10
768	685		11
769	686		12
770	687		13
771	688		14
772	689		15
773	690		16
774	691		17
775	692		18
776	693		19
777	694		20
778	695		21
779	696		22
780	697		23
781	698		24
782	699
	700	+	29. Sales of materials and supplies to the owner or operator of
	701	+	a ship, motor vessel, or barge that is used in interstate or
	702	+	international commerce if the materials and supplies:
783	703		a. are loaded on the ship, motor vessel, or barge and
784	704		used in the maintenance and operation of the ship,
785	705		motor vessel, or barge, or
786	706		b. enter into and become component parts of the ship ,
787	707		motor vessel, or barge;
788	708		30. Sales of tangible personal property made at estate sales at
789	709		which such property is offered for sale on the premises of the
790	710		former residence of the decedent by a person who is not required to
791	711		be licensed pursuant to the Transi ent Merchant Licensing Act, or who
792	712		is not otherwise required to obtain a sales tax permit for the sale
793	713		of such property pursuant to the provisions of Section 1364 of this
794	714		title; provided:
795	715		a. such sale or event may not be held for a period
796	716		exceeding three (3) consecutive days,
797	717		b. the sale must be conducted within six (6) months of
798	718		the date of death of the decedent, and
799	719		c. the exemption allowed by this paragraph shall not be
800	720		allowed for property that was not part of the
801	721		decedent’s estate;
802	722		31. Beginning Janua ry 1, 2004, sales of electricity and
803	723		associated delivery and transmission services, when sold exclusively
804		-	for use by an oil and gas operator for reservoir dewatering projects
805		-	and associated operations commencing on or after July 1, 2003, in
806		-	which the initial water -to-oil ratio is greater than or equal to
807	724
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809	727		2
810	728		3
811	729		4
812	730		5
813	731		6
814	732		7
815	733		8
816	734		9
817	735		10
818	736		11
819	737		12
820	738		13
821	739		14
822	740		15
823	741		16
824	742		17
825	743		18
826	744		19
827	745		20
828	746		21
829	747		22
830	748		23
831	749		24
832	750
	751	+	for use by an oil and gas operator for reservoir dewatering projects
	752	+	and associated operations commencing on or after July 1, 2003, in
	753	+	which the initial water-to-oil ratio is greater than or equal to
833	754		five-to-one water-to-oil, and such oil and gas development projects
834	755		have been classified by the Corporation Commission as a reservoir
835	756		dewatering unit;
836	757		32. Sales of prewritten computer software that is deli vered
837	758		electronically. For purposes of this paragraph, “delivered
838	759		electronically” means delivered to the purchaser by means other than
839	760		tangible storage media;
840	761		33. Sales of modular dwelling units when built at a production
841	762		facility and moved in whole or in parts, to be assembled on -site,
842	763		and permanently affixed to the real property and used for
843	764		residential or commercial purposes. The exemption provided by this
844	765		paragraph shall equal forty -five percent (45%) of the total sales
845	766		price of the modular dwelling u nit. For purposes of this paragraph,
846	767		“modular dwelling unit ” means a structure that is not subject to the
847	768		motor vehicle excise tax imposed pursuant to Section 2103 of this
848	769		title;
849	770		34. Sales of tangible personal property or services to:
850	771		a. persons who are residents of Oklahoma and have been
851	772		honorably discharged from active service in any branch
852	773		of the Armed Forces of the United States or Oklahoma
853	774		National Guard and who have been certified by the
854		-	United States Department of Veterans Affairs or its
855		-	successor to be in receipt of disab ility compensation
856		-	at the one-hundred-percent rate and the disability
857	775
858		-	ENGR. S. B. NO. 50 Page 16 1
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859	778		2
860	779		3
861	780		4
862	781		5
863	782		6
864	783		7
865	784		8
866	785		9
867	786		10
868	787		11
869	788		12
870	789		13
871	790		14
872	791		15
873	792		16
874	793		17
875	794		18
876	795		19
877	796		20
878	797		21
879	798		22
880	799		23
881	800		24
882	801
	802	+	United States Department of Veterans Affairs or its
	803	+	successor to be in receipt of disability compensation
	804	+	at the one-hundred-percent rate and the disability
883	805		shall be permanent and have been sustained through
884	806		military action or accident or resulting from disease
885	807		contracted while in such active service and registered
886	808		with the veterans registry created by the Oklahoma
887	809		Department of Veterans Affairs, or
888	810		b. the surviving spouse of the person in subparagraph a
889	811		of this paragraph if the person is deceased and the
890	812		spouse has not remarried and the surviving spouse of a
891	813		person who is determined by the United States
892	814		Department of Defense or any branch of the United
893	815		States military to have died while in the line of duty
894	816		if the spouse has not remarried. Sales for the
895	817		benefit of an eligible person to a spouse of the
896	818		eligible person or to a member of the household in
897	819		which the eligible person resides and who is
898	820		authorized to make purchases on the person ’s behalf,
899	821		when such eligible person is not present at the sale,
900	822		shall also be exempt for purposes of this paragraph.
901	823		The Oklahoma Tax Commission shall issue a separate
902	824		exemption card to a spouse of an eligible person or to
903	825		a member of the household in which the eligible person
904		-	resides who is authorized to make purchases on the
905		-	person’s behalf, if requested by the eligible person.
906		-	Sales qualifying for the exemption authorized by this
907	826
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909	829		2
910	830		3
911	831		4
912	832		5
913	833		6
914	834		7
915	835		8
916	836		9
917	837		10
918	838		11
919	839		12
920	840		13
921	841		14
922	842		15
923	843		16
924	844		17
925	845		18
926	846		19
927	847		20
928	848		21
929	849		22
930	850		23
931	851		24
932	852
	853	+	resides who is authorized to make purchases on the
	854	+	person’s behalf, if requested by the eligible person.
	855	+	Sales qualifying for the exemption authorized by this
933	856		paragraph shall not exceed Twenty -five Thousand
934	857		Dollars ($25,000.00) per year per individual while the
935	858		disabled veteran is living. Sales qualifying for the
936	859		exemption authorized by this paragraph shall not
937	860		exceed One Thousand Dollars ($1,000.00) per year for
938	861		an unremarried surviving spouse. Upon request of the
939	862		Tax Commission, a person asserting or claiming the
940	863		exemption authorized by this paragraph shall provide a
941	864		statement, executed under oath, that the to tal sales
942	865		amounts for which the exemption is applicable have not
943	866		exceeded Twenty-five Thousand Dollars ($25,000.00) per
944	867		year per living disabled veteran or One Thousand
945	868		Dollars ($1,000.00) per year for an unremarried
946	869		surviving spouse. If the amount of suc h exempt sales
947	870		exceeds such amount, the sales tax in excess of the
948	871		authorized amount shall be treated as a direct sales
949	872		tax liability and may be recovered by the Tax
950	873		Commission in the same manner provided by law for
951	874		other taxes including penalty and intere st. The Tax
952	875		Commission shall promulgate any rules necessary to
953	876		implement the provisions of this paragraph, which
954		-	shall include rules providing for the disclosure of
955		-	information about persons eligible for the exemption
956		-	authorized in this paragraph to the Oklahoma
957	877
958		-	ENGR. S. B. NO. 50 Page 18 1
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959	880		2
960	881		3
961	882		4
962	883		5
963	884		6
964	885		7
965	886		8
966	887		9
967	888		10
968	889		11
969	890		12
970	891		13
971	892		14
972	893		15
973	894		16
974	895		17
975	896		18
976	897		19
977	898		20
978	899		21
979	900		22
980	901		23
981	902		24
982	903
	904	+	shall include rules providing for the disclosure of
	905	+	information about persons eligible for the exemption
	906	+	authorized in this paragraph to the O klahoma
983	907		Department of Veterans Affairs, as authorized in
984	908		Section 205 of this title. For purposes of the
985	909		exemption authorized by this subparagraph, if the
986	910		disability determination that would have been made
987	911		while the disabled veteran was still living is not
988	912		made final until after the death of the disabled
989	913		veteran, the exemption authorized by this subparagraph
990	914		may still be claimed by the surviving spouse;
991	915		35. Sales of electricity to the operator, specifically
992	916		designated by the Corporation Commission, of a sp acing unit or lease
993	917		from which oil is produced or attempted to be produced using
994	918		enhanced recovery methods including, but not limited to, increased
995	919		pressure in a producing formation through the use of water or
996	920		saltwater if the electrical usage is associate d with and necessary
997	921		for the operation of equipment required to inject or circulate
998	922		fluids in a producing formation for the purpose of forcing oil or
999	923		petroleum into a wellbore for eventual recovery and production from
1000	924		the wellhead. In order to be eligible for the sales tax exemption
1001	925		authorized by this paragraph, the total content of oil recovered
1002	926		after the use of enhanced recovery methods shall not exceed one
1003	927		percent (1%) by volume. The exemption authorized by this paragraph
1004		-	shall be applicable only to the state sales tax rate and shal l not
1005		-	be applicable to any county or municipal sales tax rate;
1006	928
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1008	931		2
1009	932		3
1010	933		4
1011	934		5
1012	935		6
1013	936		7
1014	937		8
1015	938		9
1016	939		10
1017	940		11
1018	941		12
1019	942		13
1020	943		14
1021	944		15
1022	945		16
1023	946		17
1024	947		18
1025	948		19
1026	949		20
1027	950		21
1028	951		22
1029	952		23
1030	953		24
1031	954
	955	+	shall be applicable only to th e state sales tax rate and shall not
	956	+	be applicable to any county or municipal sales tax rate;
1032	957		36. Sales of intrastate charter and tour bus transportation.
1033	958		As used in this paragraph, “intrastate charter and tour bus
1034	959		transportation” means the transportatio n of persons from one
1035	960		location in this state to another location in this state in a motor
1036	961		vehicle which has been constructed in such a manner that it may
1037	962		lawfully carry more than eighteen persons, and which is ordinarily
1038	963		used or rented to carry persons for compensation. Provided, this
1039	964		exemption shall not apply to regularly scheduled bus transportation
1040	965		for the general public;
1041	966		37. Sales of vitamins, minerals, and dietary supplements by a
1042	967		licensed chiropractor to a person who is the patient of such
1043	968		chiropractor at the physical location where the chiropractor
1044	969		provides chiropractic care or services to such patient. The
1045	970		provisions of this paragraph shall not be applicable to any drug,
1046	971		medicine, or substance for which a prescription by a licensed
1047	972		physician is required;
1048	973		38. Sales of goods, wares, merchandise, tangible personal
1049	974		property, machinery, and equipment to a web search portal located in
1050	975		this state which derives at least eighty percent (80%) of its annual
1051	976		gross revenue from the sale of a product or service to an out-of-
1052	977		state buyer or consumer. For purposes of this paragraph, “web
1053	978		search portal” means an establishment classified under NAICS North
1054		-	American Industry Classification System (NAICS) code 519130 which
1055		-	operates websites that use a search engine to generate and maintain
1056	979
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1058	982		2
1059	983		3
1060	984		4
1061	985		5
1062	986		6
1063	987		7
1064	988		8
1065	989		9
1066	990		10
1067	991		11
1068	992		12
1069	993		13
1070	994		14
1071	995		15
1072	996		16
1073	997		17
1074	998		18
1075	999		19
1076	1000		20
1077	1001		21
1078	1002		22
1079	1003		23
1080	1004		24
1081	1005
	1006	+	American Industry Classification System (NAICS) code 519130 which
	1007	+	operates websites that use a search engine to generate and maintain
1082	1008		extensive databases of Internet addresses and content in an easily
1083	1009		searchable format;
1084	1010		39. Sales of tangible personal property consumed or
1085	1011		incorporated in the construction or expansion of a facility for a
1086	1012		corporation organized under S ection 437 et seq. of Title 18 of the
1087	1013		Oklahoma Statutes as a rural electric cooperative. For purposes of
1088	1014		this paragraph, sales made to a contractor or subcontractor that has
1089	1015		previously entered into a contractual relationship with a rural
1090	1016		electric cooperative for construction or expansion of a facility
1091	1017		shall be considered sales made to a rural electric cooperative;
1092	1018		40. Sales of tangible personal property or services to a
1093	1019		business primarily engaged in the repair of consumer electronic
1094	1020		goods including, but n ot limited to, cell phones, compact disc
1095	1021		players, personal computers, MP3 players, digital devices for the
1096	1022		storage and retrieval of information through hard -wired or wireless
1097	1023		computer or Internet connections, if the devices are sold to the
1098	1024		business by the original manufacturer of such devices and the
1099	1025		devices are repaired, refitted or refurbished for sale by the entity
1100	1026		qualifying for the exemption authorized by this paragraph directly
1101	1027		to retail consumers or if the devices are sold to another business
1102	1028		entity for sale to retail consumers;
1103		-	41. On or after July 1, 2019, and prior to July 1, 2024, sales
1104		-	or leases of rolling stock when sold or leased by the manufacturer,
1105		-	regardless of whether the purchaser is a public services corporation
1106	1029
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1108	1032		2
1109	1033		3
1110	1034		4
1111	1035		5
1112	1036		6
1113	1037		7
1114	1038		8
1115	1039		9
1116	1040		10
1117	1041		11
1118	1042		12
1119	1043		13
1120	1044		14
1121	1045		15
1122	1046		16
1123	1047		17
1124	1048		18
1125	1049		19
1126	1050		20
1127	1051		21
1128	1052		22
1129	1053		23
1130	1054		24
1131	1055
	1056	+	41. On or after July 1, 2019, and prior to July 1, 2024, sales
	1057	+	or leases of rolling stock when sold or leased by the manufacturer,
	1058	+	regardless of whether the purchaser is a public services corporation
1132	1059		engaged in business as a common carrier of property or passengers by
1133	1060		railway, for use or consumption by a common carrier directly in the
1134	1061		rendition of public service. For purposes of this paragraph,
1135	1062		“rolling stock” means locomotives, autocars, and railroad cars and
1136	1063		“sales or leases” includes railroad car maintenance and retrofitting
1137	1064		of railroad cars for their further use only on the railways;
1138	1065		42. Sales of gold, silver, platinum, palladium or other bullion
1139	1066		items such as coins and bars and legal tender of any nation, which
1140	1067		legal tender is sold according to its value as precious metal or as
1141	1068		an investment. As used in the paragraph, “bullion” means any
1142	1069		precious metal including, but not limited to, gold, silver,
1143	1070		platinum, and palladium, that is in such a state or condition that
1144	1071		its value depends upon its precious metal content and not its form.
1145	1072		The exemption authorized by this paragraph shall not apply to
1146	1073		fabricated metals that have been processed or manufactured for
1147	1074		artistic use or as jewelry; and
1148	1075		43. Recovery fees on the rental charg e from any item of heavy
1149	1076		equipment property rental as provided for in Section 2 of this act
1150	1077		2807.11 of this title; and
1151	1078		44. Sales of firearm safety devices and gun safety devices. As
1152	1079		used in this paragraph:
1153		-	a. “firearm safety device ” means a gun safe, gun case,
1154		-	gun lock box, trigger lock, barrel lock, or other
1155		-	device that is designed to be used to store a fi rearm
1156	1080
1157		-	ENGR. S. B. NO. 50 Page 22 1
	1081	+	SB50 HFLR Page 22
	1082	+	BOLD FACE denotes Committee Amendments. 1
1158	1083		2
1159	1084		3
1160	1085		4
1161	1086		5
1162	1087		6
1163	1088		7
1164	1089		8
1165	1090		9
1166	1091		10
1167	1092		11
1168	1093		12
1169	1094		13
1170	1095		14
1171	1096		15
1172	1097		16
1173	1098		17
1174	1099		18
1175	1100		19
1176	1101		20
1177	1102		21
1178	1103		22
1179	1104		23
1180	1105		24
1181	1106
	1107	+	a. “firearm safety device ” means a gun safe, gun case,
	1108	+	gun lock box, trigger lock, barrel lock, or other
	1109	+	device that is designed to be used to store a firearm
1182	1110		and that is designed to be unlocked only by means of a
1183	1111		key, combination, or other similar means, and
1184	1112		b. “gun safety device” means any integral de vice to be
1185	1113		equipped or installed on a firearm that permits a user
1186	1114		to program the firearm to operate only for specified
1187	1115		persons designated by the user through computerized
1188	1116		locking devices or other means integral to and
1189	1117		permanently part of the firearm .
1190	1118		SECTION 2. This act shall become effective November 1, 2025.
1191		-	Passed the Senate the 13th day o f March, 2025.
1192	1119
1193		-
1194		-
1195		-	Presiding Officer of the Senate
1196		-
1197		-
1198		-	Passed the House of Representatives the ____ day of __________,
1199		-	2025.
1200		-
1201		-
1202		-
1203		-	Presiding Officer of the House
1204		-	of Representatives
1205		-
1206		-
	1120	+	COMMITTEE REPORT BY: COMMITTEE ON APPROPRIATIONS AND BUDGET, dated
	1121	+	04/17/2025 - DO PASS, As Amended.