| 53 | 40 | | |
|---|
| 54 | 41 | | |
|---|
| 55 | 42 | | |
|---|
| 56 | 43 | | |
|---|
| 57 | 44 | | BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA: |
|---|
| 58 | 45 | | SECTION 1. AMENDATORY 68 O.S. 2021, Section 1356, as |
|---|
| 59 | 46 | | last amended by Section 148, Chapter 452, O.S.L. 2024 (68 O.S. Supp. |
|---|
| 60 | 47 | | 2024, Section 1356), is amended to read as follows: |
|---|
| 61 | 48 | | Section 1356. Exemptions - Governmental and nonprofit entities. |
|---|
| 62 | 49 | | There are hereby specifically exempte d from the tax levied by |
|---|
| 63 | 50 | | Section 1350 et seq. of this title: |
|---|
| 64 | 51 | | 1. Sale of tangible personal property or services to the United |
|---|
| 65 | 52 | | States government or to this state, any political subdivision of |
|---|
| 66 | 53 | | this state, or any agency of a political subdivision of this stat e; |
|---|
| 99 | 85 | | 2. Sales of property to agents appointed by or under contract |
|---|
| 100 | 86 | | with agencies or instrumentalities of the United States g overnment |
|---|
| 101 | 87 | | if ownership and possession of such property transfers immediately |
|---|
| 102 | 88 | | to the United States governme nt; |
|---|
| 103 | 89 | | 3. Sales of property to agents appointed by or under contract |
|---|
| 104 | 90 | | with a political subdivision of this state if the sale of such |
|---|
| 105 | 91 | | property is associated with the development of a qualified federal |
|---|
| 106 | 92 | | facility, as provided in the Oklahoma Federal Facilities De velopment |
|---|
| 107 | 93 | | Act, and if ownership and possession of such property transfers |
|---|
| 108 | 94 | | immediately to the political subdivision or the state; |
|---|
| 109 | 95 | | 4. Sales made direct ly by county, district, or state fair |
|---|
| 110 | 96 | | authorities of this state, upon the premises of the fair authority, |
|---|
| 111 | 97 | | for the sole benefit of the fair authority or sales of admission |
|---|
| 112 | 98 | | tickets to such fairs or fair events at any location in the state |
|---|
| 113 | 99 | | authorized by county, district, or state fair authorities; provided, |
|---|
| 114 | 100 | | the exemption provided by this paragraph for admission t ickets to |
|---|
| 115 | 101 | | fair events shall apply only to any portion of the admission price |
|---|
| 116 | 102 | | that is retained by or distributed to the fair authority. As used |
|---|
| 117 | 103 | | in this paragraph, “fair event” shall be limited to an event held on |
|---|
| 149 | 134 | | primarily for teachers and pupils and are not operat ed primarily for |
|---|
| 150 | 135 | | the public or for profit; |
|---|
| 151 | 136 | | 6. Dues paid to fraternal, religious, civic, charitable, or |
|---|
| 152 | 137 | | educational societies or organizations by regu lar members thereof, |
|---|
| 153 | 138 | | provided, such societies or organizations operate under what is |
|---|
| 154 | 139 | | commonly termed the l odge plan or system, and provided such |
|---|
| 155 | 140 | | societies or organizations do not operate for a profit which inures |
|---|
| 156 | 141 | | to the benefit of any individual member or members thereof to the |
|---|
| 157 | 142 | | exclusion of other members and dues paid monthly or annually to |
|---|
| 158 | 143 | | privately owned scientific and educational libraries by members |
|---|
| 159 | 144 | | sharing the use of services rendered by such libraries with students |
|---|
| 160 | 145 | | interested in the study of geology, petroleum engineering, or |
|---|
| 161 | 146 | | related subjects; |
|---|
| 162 | 147 | | 7. Sale of tangible personal property or services to or by |
|---|
| 163 | 148 | | churches, except sales made in the course of business for profit or |
|---|
| 164 | 149 | | savings, competing with other persons engaged in the same, or a |
|---|
| 165 | 150 | | similar business or sale of tangible personal property or services |
|---|
| 166 | 151 | | by an organization exempt from federal income tax pursuant to |
|---|
| 167 | 152 | | Section 501(c)(3) of the Internal Revenue Code of 1986, as amended, |
|---|
| 168 | 153 | | made on behalf of or at the request of a church or churches if the |
|---|
| 200 | 184 | | 8. The amount of proceeds received from the sale of admission |
|---|
| 201 | 185 | | tickets which is separately stated on the ticket of admission for |
|---|
| 202 | 186 | | the repayment of money borrowed by any accredited state -supported |
|---|
| 203 | 187 | | college or university or any public trust of which a county in this |
|---|
| 204 | 188 | | state is the beneficiary, for the purpose of constructing or |
|---|
| 205 | 189 | | enlarging any facility to be used for the st aging of an athletic |
|---|
| 206 | 190 | | event, a theatrical production, or any other form of entertainment, |
|---|
| 207 | 191 | | edification or cultural cultivation to which entry is gained with a |
|---|
| 208 | 192 | | paid admission ticket. Such facilities include, but are not limited |
|---|
| 209 | 193 | | to, athletic fields, athletic stadiums, field houses, amphitheaters, |
|---|
| 210 | 194 | | and theaters. To be eligible for this sales tax exemption, the |
|---|
| 211 | 195 | | amount separately stated on the admission ticke t shall be a |
|---|
| 212 | 196 | | surcharge which is imposed, collected, and used for the sole purpose |
|---|
| 213 | 197 | | of servicing or aiding i n the servicing of debt incurred by the |
|---|
| 214 | 198 | | college or university to effect the capital improvements |
|---|
| 215 | 199 | | hereinbefore described; |
|---|
| 216 | 200 | | 9. Sales of tangible personal property or services to the |
|---|
| 217 | 201 | | council organizations or similar state supervisory organizations of |
|---|
| 218 | 202 | | the Boy Scouts of America, Girl Scouts of the U.S.A., and Camp Fire |
|---|
| 219 | 203 | | USA; |
|---|
| 251 | 234 | | Northeast Oklahoma Public Facilities Authority, the Oklahoma |
|---|
| 252 | 235 | | Municipal Power Authority, City of Tulsa -Rogers County Port |
|---|
| 253 | 236 | | Authority, Muskogee City -County Port Authority, the Oklahoma |
|---|
| 254 | 237 | | Department of Veterans Affairs, the Broken Bow Economic Development |
|---|
| 255 | 238 | | Authority, Ardmore Development Authority, Durant Industrial |
|---|
| 256 | 239 | | Authority, Oklahoma Ordnance W orks Authority, Central Oklahoma |
|---|
| 257 | 240 | | Master Conservancy District, Arbuckle Master Conservancy District, |
|---|
| 258 | 241 | | Fort Cobb Reservoir Master Conservancy District, Foss Reservoir |
|---|
| 259 | 242 | | Master Conservancy District, Mountain Park Master Conservancy |
|---|
| 260 | 243 | | District, Waurika Lake Master Conservancy District and the Office of |
|---|
| 261 | 244 | | Management and Enterprise Services only when carrying out a public |
|---|
| 262 | 245 | | construction contract on behalf of the Oklahoma Department of |
|---|
| 263 | 246 | | Veterans Affairs, and effective July 1, 2022, the University |
|---|
| 264 | 247 | | Hospitals Trust, or to any person with whom any of the above -named |
|---|
| 265 | 248 | | subdivisions or agencies of this state has duly entered into a |
|---|
| 266 | 249 | | public contract pursuant to law, necessary for carrying out such |
|---|
| 267 | 250 | | public contract or to any subcontractor to such a public contract. |
|---|
| 268 | 251 | | Any person making purchases on behalf of such subdivision or agency |
|---|
| 269 | 252 | | of this state shall certify, in writing, on the copy of th e invoice |
|---|
| 270 | 253 | | or sales ticket to be retained by the vendor that the purchases are |
|---|
| 302 | 284 | | who otherwise violates this section shall be guilty of a misdemeanor |
|---|
| 303 | 285 | | and upon conviction thereof shall be fined an amount equal to double |
|---|
| 304 | 286 | | the amount of sales tax involv ed or incarcerated for not more than |
|---|
| 305 | 287 | | sixty (60) days or both; |
|---|
| 306 | 288 | | 11. Sales of tangible personal property or services to private |
|---|
| 307 | 289 | | institutions of higher e ducation and private elementary and |
|---|
| 308 | 290 | | secondary institutions of education accredited by the State |
|---|
| 309 | 291 | | Department of Education or registered by the State Board of |
|---|
| 310 | 292 | | Education for purposes of participating in federal programs or |
|---|
| 311 | 293 | | accredited as defined by the Oklahoma State Regents for Higher |
|---|
| 312 | 294 | | Education which are exempt from taxation pursuant to the provisions |
|---|
| 313 | 295 | | of the Internal Revenue Code of 1986, as amended, 26 U.S.C., Section |
|---|
| 314 | 296 | | 501(c)(3) including materials, supplies, and equipment used in the |
|---|
| 315 | 297 | | construction and improveme nt of buildings and other structures owned |
|---|
| 316 | 298 | | by the institutions and operated for educational purposes. |
|---|
| 317 | 299 | | Any person, firm, agency, or entity making purchases on behalf |
|---|
| 318 | 300 | | of any institution, agency or subdivision in this state, shall |
|---|
| 319 | 301 | | certify in writing, on the copy of the invoice or sales ticket the |
|---|
| 320 | 302 | | nature of the purchases, and violation of this paragraph shall be a |
|---|
| 321 | 303 | | misdemeanor as set forth in paragraph 10 of this section; |
|---|
| 353 | 334 | | of participating in federal programs or accredited as defined by the |
|---|
| 354 | 335 | | Oklahoma State Regents for Higher Education which are exempt from |
|---|
| 355 | 336 | | taxation pursuant to the provisions of the Internal Revenue Code of |
|---|
| 356 | 337 | | 1986, as amended, 26 U.S.C., Section 501(c)(3); |
|---|
| 357 | 338 | | 13. a. Sales of tangible personal property made by: |
|---|
| 358 | 339 | | (1) a public school, |
|---|
| 359 | 340 | | (2) a private school offer ing instruction for grade |
|---|
| 360 | 341 | | levels kindergarten through twelfth grade, |
|---|
| 361 | 342 | | (3) a public school district, |
|---|
| 362 | 343 | | (4) a public or private school board, |
|---|
| 363 | 344 | | (5) a public or private school student group or |
|---|
| 364 | 345 | | organization, |
|---|
| 365 | 346 | | (6) a parent-teacher association or organization |
|---|
| 366 | 347 | | other than as specified in subparagraph b of this |
|---|
| 367 | 348 | | paragraph, or |
|---|
| 368 | 349 | | (7) public or private school personnel for purpose s |
|---|
| 369 | 350 | | of raising funds for the benefit of a public or |
|---|
| 370 | 351 | | private school, public school district, public or |
|---|
| 371 | 352 | | private school board, or public or private school |
|---|
| 372 | 353 | | student group or organization, or |
|---|
| 404 | 384 | | Section 501(c)(3), nonprofit local public or private |
|---|
| 405 | 385 | | school foundations which solicit money or property in |
|---|
| 406 | 386 | | the name of any public or private school or public |
|---|
| 407 | 387 | | school district. |
|---|
| 408 | 388 | | The exemption provided by this paragraph for sales made by a |
|---|
| 409 | 389 | | public or private school shall be limited to those public or private |
|---|
| 410 | 390 | | schools accredited by the State Department of Education or |
|---|
| 411 | 391 | | registered by the State Board of Education for purposes of |
|---|
| 412 | 392 | | participating in federal programs. Sale of tangible personal |
|---|
| 413 | 393 | | property in this paragraph shall include sale of admission tickets |
|---|
| 414 | 394 | | and concessions at athletic events; |
|---|
| 415 | 395 | | 14. Sales of tangible personal pro perty by: |
|---|
| 416 | 396 | | a. local 4-H clubs, |
|---|
| 417 | 397 | | b. county, regional or state 4 -H councils, |
|---|
| 418 | 398 | | c. county, regional or state 4 -H committees, |
|---|
| 419 | 399 | | d. 4-H leader associations, |
|---|
| 420 | 400 | | e. county, regional or state 4 -H foundations, and |
|---|
| 421 | 401 | | f. authorized 4-H camps and training centers. |
|---|
| 422 | 402 | | The exemption provided by this paragraph shall be limited to |
|---|
| 423 | 403 | | sales for the purpose of raising funds for the benefit of such |
|---|
| 455 | 434 | | organization exempt from taxation pursuant to the provisions of the |
|---|
| 456 | 435 | | Internal Revenue Code of 1986, as amended, 26 U.S.C., Section |
|---|
| 457 | 436 | | 501(c)(4); |
|---|
| 458 | 437 | | 16. Sales of tangible personal property or services to any |
|---|
| 459 | 438 | | person with whom the Oklahoma Tourism and Recreation Department has |
|---|
| 460 | 439 | | entered into a public contract and which is necessary for carrying |
|---|
| 461 | 440 | | out such contract to assist the Department in the development and |
|---|
| 462 | 441 | | production of advertising, promotion, publicity, and public |
|---|
| 463 | 442 | | relations programs; |
|---|
| 464 | 443 | | 17. Sales of tangible personal property or services to fire |
|---|
| 465 | 444 | | departments organized pursuant to Section 592 of Title 18 of the |
|---|
| 466 | 445 | | Oklahoma Statutes, which items are to be used for the p urposes of |
|---|
| 467 | 446 | | the fire department. Any person making purchases on behalf of any |
|---|
| 468 | 447 | | such fire department shall certify, in writing, on the copy of the |
|---|
| 469 | 448 | | invoice or sales ticket to be retained by the vendor that the |
|---|
| 470 | 449 | | purchases are made for and on behalf of such fire department and set |
|---|
| 471 | 450 | | out the name of such fire department. Any person who wrongfully or |
|---|
| 472 | 451 | | erroneously certifies that the purchases are for any such fire |
|---|
| 473 | 452 | | department or who otherwise violates the provisions of this section |
|---|
| 474 | 453 | | shall be deemed guilty of a misdemean or and upon conviction thereof, |
|---|
| 506 | 484 | | recreational events or activities which are issued through a box |
|---|
| 507 | 485 | | office or other entity which is operated by a sta te institution of |
|---|
| 508 | 486 | | higher education with institutional employees or by a municipality |
|---|
| 509 | 487 | | with municipal employ ees; |
|---|
| 510 | 488 | | 19. The first Fifteen Thousand Dollars ($15,000.00) each year |
|---|
| 511 | 489 | | from sales of tangible personal property by fire departments |
|---|
| 512 | 490 | | organized pursuant to Title 11, 18, or 19 of the Oklahoma Statutes |
|---|
| 513 | 491 | | for the purposes of raising funds for the benefit of the fir e |
|---|
| 514 | 492 | | department. Fire departments selling tangible personal property for |
|---|
| 515 | 493 | | the purposes of raising funds shall be limited to no more than six |
|---|
| 516 | 494 | | (6) days each year to raise such funds in order to receive the |
|---|
| 517 | 495 | | exemption granted by this paragraph; |
|---|
| 518 | 496 | | 20. Sales of tangible personal property or services to any Boys |
|---|
| 519 | 497 | | & Girls Clubs of America affiliate in this state which is not |
|---|
| 520 | 498 | | affiliated with the Salvation Army and which is exempt from taxation |
|---|
| 521 | 499 | | pursuant to the provisions of the Internal Revenue Code of 1986, as |
|---|
| 522 | 500 | | amended, 26 U.S.C., Section 501(c)(3); |
|---|
| 523 | 501 | | 21. Sales of tangible personal property or services to any |
|---|
| 524 | 502 | | organization, which takes court -adjudicated juveniles for pur poses |
|---|
| 525 | 503 | | of rehabilitation, and which is exempt from taxation pursuant to the |
|---|
| 557 | 534 | | less than ten percent (10%) of the annual budget of the |
|---|
| 558 | 535 | | organization; |
|---|
| 559 | 536 | | 22. Sales of tangible personal property or services to: |
|---|
| 560 | 537 | | a. any health center as defined in Section 254b of Tit le |
|---|
| 561 | 538 | | 42 of the United States Code, |
|---|
| 562 | 539 | | b. any clinic receiving disbursements of state monies |
|---|
| 563 | 540 | | from the Indigent Health Care Revolving Fund pursuant |
|---|
| 564 | 541 | | to the provisions of Section 66 of Title 56 of the |
|---|
| 565 | 542 | | Oklahoma Statutes, |
|---|
| 566 | 543 | | c. any community-based health center which meets all of |
|---|
| 567 | 544 | | the following criteria: |
|---|
| 568 | 545 | | (1) provides primary care services at no cost to the |
|---|
| 569 | 546 | | recipient, and |
|---|
| 570 | 547 | | (2) is exempt from taxation pursuant to the |
|---|
| 571 | 548 | | provisions of Section 501(c)(3) of the Internal |
|---|
| 572 | 549 | | Revenue Code of 1986, as amended, 26 U.S.C., |
|---|
| 573 | 550 | | Section 501(c)(3), and |
|---|
| 574 | 551 | | d. any community mental health center as defined in |
|---|
| 575 | 552 | | Section 3-302 of Title 43A of the Oklahoma Stat utes; |
|---|
| 607 | 583 | | 24. The first Fifteen Thousand Dollars ($15,000.00) each year |
|---|
| 608 | 584 | | from sales of tangible personal property or services to or by a |
|---|
| 609 | 585 | | cultural organization establishe d to sponsor and promote |
|---|
| 610 | 586 | | educational, charitable, and cultural events for disadvantaged |
|---|
| 611 | 587 | | children, and which organization is exempt from taxation pursuant to |
|---|
| 612 | 588 | | the provisions of the Internal Revenue Code of 1986, as amended, 26 |
|---|
| 613 | 589 | | U.S.C., Section 501(c)(3); |
|---|
| 614 | 590 | | 25. Sales of tangible personal property or services to museums |
|---|
| 615 | 591 | | or other entities which have been accredited b y the American |
|---|
| 616 | 592 | | Association Alliance of Museums. Any person making purchases on |
|---|
| 617 | 593 | | behalf of any such museum or other entity shall certify, in writing, |
|---|
| 618 | 594 | | on the copy of the invoice or sales ticket to be retained by the |
|---|
| 619 | 595 | | vendor that the purchases are made for and on behalf of such museum |
|---|
| 620 | 596 | | or other entity and set out the name of such museum or other entity. |
|---|
| 621 | 597 | | Any person who wrongfully or erroneously certifies that the |
|---|
| 622 | 598 | | purchases are for any such museum or other entity or who otherwise |
|---|
| 623 | 599 | | violates the provisions of this p aragraph shall be deemed guilty of |
|---|
| 624 | 600 | | a misdemeanor and, upon conviction thereof, shall be fined an amount |
|---|
| 625 | 601 | | equal to double the amount of sales tax involv ed or incarcerated for |
|---|
| 658 | 633 | | equivalent to the amount of the tax which would otherwise be |
|---|
| 659 | 634 | | required to be collected pursuant to the provisions of Section 1350 |
|---|
| 660 | 635 | | et seq. of this title shall be separately stated on the admission |
|---|
| 661 | 636 | | ticket and shall be collected an d used for the sole purpose of |
|---|
| 662 | 637 | | servicing or aiding in the servicing of debt incurred by the museum |
|---|
| 663 | 638 | | to effect the construction, enlarging or renovation of any facility |
|---|
| 664 | 639 | | to be used for entertainment, edification, or cultural cultivation |
|---|
| 665 | 640 | | to which entry is gained with a paid admission ticket; |
|---|
| 666 | 641 | | 27. Sales of tangible personal property or services occurring |
|---|
| 667 | 642 | | on or after June 1, 1995, to children ’s homes which are supported or |
|---|
| 668 | 643 | | sponsored by one or more churches, members of which serve as |
|---|
| 669 | 644 | | trustees of the home; |
|---|
| 670 | 645 | | 28. Sales of tangible personal property or services to the |
|---|
| 671 | 646 | | organization known as the Disabled American Veterans, Department of |
|---|
| 672 | 647 | | Oklahoma, Inc., and subordinate chapters thereof; |
|---|
| 673 | 648 | | 29. Sales of tangible personal property or services to youth |
|---|
| 674 | 649 | | camps which are supported or sponsored by one or more churches, |
|---|
| 675 | 650 | | members of which serve as trustees of the organization; |
|---|
| 709 | 683 | | (1) the University Hospitals Trust created pursuant |
|---|
| 710 | 684 | | to Section 3224 of Title 63 of the Oklahoma |
|---|
| 711 | 685 | | Statutes, or |
|---|
| 712 | 686 | | (2) nonprofit entities which are exempt from taxation |
|---|
| 713 | 687 | | pursuant to the provisions of the Internal |
|---|
| 714 | 688 | | Revenue Code of 1986, as amended, of the United |
|---|
| 715 | 689 | | States, 26 U.S.C., Section 501(c)(3), which have |
|---|
| 716 | 690 | | entered into a joint operating agreement with the |
|---|
| 717 | 691 | | University Hospitals Trust; |
|---|
| 718 | 692 | | 31. Sales of tangible personal property or services to a |
|---|
| 719 | 693 | | municipality, county, or school district pursuant to a lease or |
|---|
| 720 | 694 | | lease-purchase agreement executed between the vendor and a |
|---|
| 721 | 695 | | municipality, county, or school district. A copy of the lease or |
|---|
| 722 | 696 | | lease-purchase agreement shall be retained by the vendor; |
|---|
| 723 | 697 | | 32. Sales of tangible personal property or services to any |
|---|
| 724 | 698 | | spaceport user, as defined i n the Oklahoma Space Industry |
|---|
| 725 | 699 | | Development Act; |
|---|
| 753 | 700 | | 33. The sale, use, storage, consumption, or distribution in |
|---|
| 754 | 701 | | this state, whether by the importer, expor ter, or another person, of |
|---|
| 755 | 702 | | any satellite or any associated launch vehicle including components |
|---|
| 756 | 703 | | of, and parts and motors for, any such satellite or launch vehicle, |
|---|
| 757 | 704 | | imported or caused to be imported into this state for the purpose of |
|---|
| 758 | 705 | | export by means of launching into space. This exemption provided by |
|---|
| 759 | 706 | | this paragraph shall not be affected by: |
|---|
| 760 | 733 | | a. the destruction in whole or in part of the satellite |
|---|
| 761 | 734 | | or launch vehicle, |
|---|
| 762 | 735 | | b. the failure of a launch to occur or be successful, or |
|---|
| 763 | 736 | | c. the absence of any transfer or titl e to, or possession |
|---|
| 764 | 737 | | of, the satellite or launch vehicle after launch; |
|---|
| 765 | 738 | | 34. The sale, lease, use, storage, consumption, or distribution |
|---|
| 766 | 739 | | in this state of any space facility, space propulsion system or |
|---|
| 767 | 740 | | space vehicle, satellite, or station of any kind possessing space |
|---|
| 768 | 741 | | flight capacity including components thereof; |
|---|
| 769 | 742 | | 35. The sale, lease, use, storage, consumption, or distribution |
|---|
| 770 | 743 | | in this state of tangible personal property, placed on or used |
|---|
| 771 | 744 | | aboard any space facility, space propulsion system or space vehicle, |
|---|
| 772 | 745 | | satellite, or station possessing space flight capacity, which is |
|---|
| 773 | 746 | | launched into space, irrespective of whether such tangible property |
|---|
| 774 | 747 | | is returned to this state for subsequent use, storage, or |
|---|
| 775 | 748 | | consumption in any manner; |
|---|
| 803 | 749 | | 36. The sale, lease, use, storage, consumption, or distribution |
|---|
| 804 | 750 | | in this state of tangible personal property meeting the definition |
|---|
| 805 | 751 | | of “section 38 property” as defined in Sections 48(a)(1)(A) and |
|---|
| 806 | 752 | | (B)(i) of the Internal Revenue Code of 1986, as amended, that is an |
|---|
| 807 | 753 | | integral part of and used primaril y in support of space flight; |
|---|
| 808 | 754 | | however, section 38 property used in support of space flight shall |
|---|
| 809 | 755 | | not include general office equipment, any boat, mobile home, motor |
|---|
| 810 | 756 | | vehicle, or other vehicle of a class or type required to be |
|---|
| 811 | 783 | | registered, licensed, titled or documented in this state or by the |
|---|
| 812 | 784 | | United States government, or any other property not specifically |
|---|
| 813 | 785 | | suited to supporting space activity. The term “in support of space |
|---|
| 814 | 786 | | flight”, for purposes of this paragraph, means the altering, |
|---|
| 815 | 787 | | monitoring, controlling, re gulating, adjusting, servicing, or |
|---|
| 816 | 788 | | repairing of any space facility, space propulsion systems or space |
|---|
| 817 | 789 | | vehicle, satellite, or station possessing space flight capacity |
|---|
| 818 | 790 | | including the components thereof; |
|---|
| 819 | 791 | | 37. The purchase or lease of machinery and equipment for use at |
|---|
| 820 | 792 | | a fixed location in this state, which is used exclusively in the |
|---|
| 821 | 793 | | manufacturing, processing, compo unding, or producing of any space |
|---|
| 822 | 794 | | facility, space propulsion system or space vehicle, satellite, or |
|---|
| 823 | 795 | | station of any kind possessing space flight capaci ty. Provided, the |
|---|
| 824 | 796 | | exemption provided for in this paragraph shall not be allowed unless |
|---|
| 825 | 797 | | the purchaser or lessee signs an affidavit stating that the item or |
|---|
| 826 | 798 | | items to be exempted are for the exclusive use designated herein. |
|---|
| 854 | 799 | | Any person furnishing a false affidavit to the vendor for the |
|---|
| 855 | 800 | | purpose of evading payment of any tax imposed by Section 1354 of |
|---|
| 856 | 801 | | this title shall be subject to the penalties provided by law. As |
|---|
| 857 | 802 | | used in this paragraph, “machinery and equipment ” means “section 38 |
|---|
| 858 | 803 | | property” as defined in Sections 48(a)(1)(A) and (B)(i) of the |
|---|
| 859 | 804 | | Internal Revenue Code of 1986, as amended, which is used as an |
|---|
| 860 | 805 | | integral part of the manufacturing, processing, compounding, or |
|---|
| 861 | 806 | | producing of items of tangible personal property. Such term |
|---|
| 862 | 833 | | includes parts and accessories only to the extent that the exemption |
|---|
| 863 | 834 | | thereof is consistent with the provisions of this paragraph; |
|---|
| 864 | 835 | | 38. The amount of a surcharge or any other amount which is |
|---|
| 865 | 836 | | separately stated on an admission ticket which is imposed, collected |
|---|
| 866 | 837 | | and used for the sole purpose of constructing, remodeling, or |
|---|
| 867 | 838 | | enlarging facilities of a public trust having a municipality or |
|---|
| 868 | 839 | | county as its sole beneficiary; |
|---|
| 869 | 840 | | 39. Sales of tangible personal property or services which are |
|---|
| 870 | 841 | | directly used in or for the benefit of a state park in this state, |
|---|
| 871 | 842 | | which are made to an organization which is exempt from taxation |
|---|
| 872 | 843 | | pursuant to the provisions of the Intern al Revenue Code of 1986, as |
|---|
| 873 | 844 | | amended, 26 U.S.C., Section 501(c)(3) and which is organized |
|---|
| 874 | 845 | | primarily for the purpose of supporting one or more state par ks |
|---|
| 875 | 846 | | located in this state; |
|---|
| 876 | 847 | | 40. The sale, lease, or use of parking privileges by an |
|---|
| 877 | 848 | | institution of The Okla homa State System of Higher Education; |
|---|
| 905 | 849 | | 41. Sales of tangible personal property or services for use on |
|---|
| 906 | 850 | | campus or school construction projects for the benefit of |
|---|
| 907 | 851 | | institutions of The Oklahoma State System of Higher Education, |
|---|
| 908 | 852 | | private institutions of higher e ducation accredited by the Oklahoma |
|---|
| 909 | 853 | | State Regents for Higher Education, or any public school or school |
|---|
| 910 | 854 | | district when such projects are financed by or through the use of |
|---|
| 911 | 855 | | nonprofit entities which are exempt from taxation pursuant to the |
|---|
| 912 | 882 | | provisions of the Int ernal Revenue Code of 1986, as amended, 26 |
|---|
| 913 | 883 | | U.S.C., Section 501(c)(3); |
|---|
| 914 | 884 | | 42. Sales of tangible personal property or services by an |
|---|
| 915 | 885 | | organization which is exempt from taxation pursuant to the |
|---|
| 916 | 886 | | provisions of the Internal Revenue Code of 1986, as amended, 26 |
|---|
| 917 | 887 | | U.S.C., Section 501(c)(3), in the course of conducting a national |
|---|
| 918 | 888 | | championship sports event, but only if all or a portion of the |
|---|
| 919 | 889 | | payment in exchange there for would qualify as the receipt of a |
|---|
| 920 | 890 | | qualified sponsorship payment described in Internal Revenue Code of |
|---|
| 921 | 891 | | 1986, as amended, 26 U.S.C., Section 513(i). Sales exempted |
|---|
| 922 | 892 | | pursuant to this paragraph shall be exempt from all Oklahoma sales, |
|---|
| 923 | 893 | | use, excise, and gross receipts taxes; |
|---|
| 924 | 894 | | 43. Sales of tangible personal property or services to or by an |
|---|
| 925 | 895 | | organization which: |
|---|
| 926 | 896 | | a. is exempt from taxation pursuant to the provisions of |
|---|
| 927 | 897 | | the Internal Revenue Code of 1986, as amended, 26 |
|---|
| 928 | 898 | | U.S.C., Section 501(c)(3), |
|---|
| 963 | 932 | | teams which are part of an athletic organization exempt from |
|---|
| 964 | 933 | | taxation pursuant to the provisions of the Internal Revenue Code of |
|---|
| 965 | 934 | | 1986, as amended, 26 U.S.C., Section 501(c)(4), for the purposes of |
|---|
| 966 | 935 | | raising funds for the benefit of the team; |
|---|
| 967 | 936 | | 45. Sales of tickets for admission to a collegiate athletic |
|---|
| 968 | 937 | | event that is held in a facility owned or operated by a municipality |
|---|
| 969 | 938 | | or a public trust of which the municipality is the sole beneficiary |
|---|
| 970 | 939 | | and that actually determines or is part of a tournament or |
|---|
| 971 | 940 | | tournament process for de termining a conference tournament |
|---|
| 972 | 941 | | championship, a conference championship, or a national championship; |
|---|
| 973 | 942 | | 46. Sales of tangible personal property or ser vices to or by an |
|---|
| 974 | 943 | | organization which is exempt from taxation pursuant to the |
|---|
| 975 | 944 | | provisions of the Internal Re venue Code of 1986, as amended, 26 |
|---|
| 976 | 945 | | U.S.C., Section 501(c)(3) and is operating the Oklahoma City |
|---|
| 977 | 946 | | National Memorial and Museum, an affiliate of the National Park |
|---|
| 978 | 947 | | System; |
|---|
| 1006 | 948 | | 47. Sales of tangible personal property or services to |
|---|
| 1007 | 949 | | organizations which are exempt f rom federal taxation pursuant to the |
|---|
| 1008 | 950 | | provisions of Section 501(c)(3) of the Internal Revenue Code of |
|---|
| 1009 | 951 | | 1986, as amended, 26 U.S.C., Section 501(c)(3), t he memberships of |
|---|
| 1010 | 952 | | which are limited to honorably discharged veterans, and which |
|---|
| 1011 | 953 | | furnish financial support to area veterans’ organizations to be used |
|---|
| 1012 | 954 | | for the purpose of constructing a memorial or museum; |
|---|
| 1013 | 981 | | 48. Sales of tangible personal property or services on or after |
|---|
| 1014 | 982 | | January 1, 2003, to an organization which is exempt from taxation |
|---|
| 1015 | 983 | | pursuant to the provisions o f the Internal Revenue Code of 1986, as |
|---|
| 1016 | 984 | | amended, 26 U.S.C., Section 501(c)(3) that is expending monies |
|---|
| 1017 | 985 | | received from a private foundation grant in con junction with |
|---|
| 1018 | 986 | | expenditures of local sales tax revenue to construct a local public |
|---|
| 1019 | 987 | | library; |
|---|
| 1020 | 988 | | 49. Sales of tangible personal property or services to a state |
|---|
| 1021 | 989 | | that borders this state or any political subdivision of that state, |
|---|
| 1022 | 990 | | but only to the extent that the other state or political subdivision |
|---|
| 1023 | 991 | | exempts or does not impose a tax on similar sales of items to this |
|---|
| 1024 | 992 | | state or a political subdivision of this state; |
|---|
| 1025 | 993 | | 50. Effective July 1, 2005, sales of tangible personal property |
|---|
| 1026 | 994 | | or services to the Career Technology Student Organizations career |
|---|
| 1027 | 995 | | technology student organizations under the direction and supervision |
|---|
| 1028 | 996 | | of the Oklahoma Department of Career and Technology Education; |
|---|
| 1056 | 997 | | 51. Sales of tangible personal property to a public trust |
|---|
| 1057 | 998 | | having either a single city, town or county or multiple cities, |
|---|
| 1058 | 999 | | towns or counties, or combination thereof as beneficiary or |
|---|
| 1059 | 1000 | | beneficiaries or a no nprofit organization which is exempt from |
|---|
| 1060 | 1001 | | taxation pursuant to the provisions of the Internal Revenue Code of |
|---|
| 1061 | 1002 | | 1986, as amended, 26 U.S.C., Section 501 (c)(3) for the purpose of |
|---|
| 1062 | 1003 | | constructing improvements to or expanding a hospital or nursing home |
|---|
| 1063 | 1004 | | owned and operated by any such public trust or nonprofit entity |
|---|
| 1064 | 1031 | | prior to July 1, 2008, in counties with a population of less than |
|---|
| 1065 | 1032 | | one hundred thousand (100,000) persons, according to the most recent |
|---|
| 1066 | 1033 | | Federal Decennial Census. As used in this paragraph, “constructing |
|---|
| 1067 | 1034 | | improvements to or expanding ” shall not mean any expense for routine |
|---|
| 1068 | 1035 | | maintenance or general repairs and shall require a project cost of |
|---|
| 1069 | 1036 | | at least One Hundred Thousand Dollars ($100,000.00). For purposes |
|---|
| 1070 | 1037 | | of this paragraph, sales made to a contractor or subc ontractor that |
|---|
| 1071 | 1038 | | enters into a contractual relationship with a public trust or |
|---|
| 1072 | 1039 | | nonprofit entity as described by this paragraph shall be considered |
|---|
| 1073 | 1040 | | sales made to the public trust or nonprofit entity. The exemption |
|---|
| 1074 | 1041 | | authorized by this paragraph shall be admini stered in the form of a |
|---|
| 1075 | 1042 | | refund from the sales tax revenues apportioned pursuant to Section |
|---|
| 1076 | 1043 | | 1353 of this title and the vendor shall be required to coll ect the |
|---|
| 1077 | 1044 | | sales tax otherwise applicable to the transaction. The purchaser |
|---|
| 1078 | 1045 | | may apply for a refund of the sa les tax paid in the manner |
|---|
| 1079 | 1046 | | prescribed by this paragraph. Within thirty (30) days after the end |
|---|
| 1107 | 1047 | | of each fiscal year, any purchaser that is entitled to make |
|---|
| 1108 | 1048 | | application for a refund based upon the exempt treatment authorized |
|---|
| 1109 | 1049 | | by this paragraph may file an ap plication for refund of the sales |
|---|
| 1110 | 1050 | | taxes paid during such preceding fiscal year. The Oklahoma Tax |
|---|
| 1111 | 1051 | | Commission shall prescribe a form for purposes of ma king the |
|---|
| 1112 | 1052 | | application for refund. The Tax Commission shall determine whether |
|---|
| 1113 | 1053 | | or not the total amount of sa les tax exemptions claimed by all |
|---|
| 1114 | 1054 | | purchasers is equal to or less than Six Hundred Fifty Thousand |
|---|
| 1115 | 1081 | | Dollars ($650,000.00). If such claims are less than or equal to |
|---|
| 1116 | 1082 | | that amount, the Tax Commission shall make refunds to the purchasers |
|---|
| 1117 | 1083 | | in the full amount of the documented and verified sales tax amounts. |
|---|
| 1118 | 1084 | | If such claims by all purchasers are in excess of Six Hundred Fifty |
|---|
| 1119 | 1085 | | Thousand Dollars ($650,000.00), the T ax Commission shall determine |
|---|
| 1120 | 1086 | | the amount of each purchaser ’s claim, the total amount of all claims |
|---|
| 1121 | 1087 | | by all purchasers, and the percentage each purchaser ’s claim amount |
|---|
| 1122 | 1088 | | bears to the total. The resulting percentage determined for each |
|---|
| 1123 | 1089 | | purchaser shall be multiplied by Six Hundred Fifty Thousand Dollars |
|---|
| 1124 | 1090 | | ($650,000.00) to determine the amount of refundable sales tax to be |
|---|
| 1125 | 1091 | | paid to each purchaser. The pro rata refund amount shall be the |
|---|
| 1126 | 1092 | | only method to recover sales taxes paid during the preceding fiscal |
|---|
| 1127 | 1093 | | year and no balance of any sales taxes paid on a pro rata basis |
|---|
| 1128 | 1094 | | shall be the subject of any subsequent refund claim pursuant to this |
|---|
| 1129 | 1095 | | paragraph; |
|---|
| 1157 | 1096 | | 52. Effective July 1, 2006, sales of tangible personal property |
|---|
| 1158 | 1097 | | or services to any organization which assists, trains, educates, and |
|---|
| 1159 | 1098 | | provides housing for physically and mentally handicapped disabled |
|---|
| 1160 | 1099 | | persons and which is exempt from taxation pursuant to the provisions |
|---|
| 1161 | 1100 | | of the Internal Revenue Code of 1986, as amended, 26 U.S.C., Section |
|---|
| 1162 | 1101 | | 501(c)(3) and that receives at least eig hty-five percent (85%) of |
|---|
| 1163 | 1102 | | its annual budget from state or federal funds. In order to receive |
|---|
| 1164 | 1103 | | the benefit of the exemption authorized by this paragraph, the |
|---|
| 1165 | 1104 | | taxpayer shall be required to make payment of the applicable sales |
|---|
| 1166 | 1131 | | tax at the time of sale to the vendor in the manner otherwise |
|---|
| 1167 | 1132 | | required by law. Notwithstanding any other provision of the |
|---|
| 1168 | 1133 | | Oklahoma Uniform Tax Procedure Code to the contrary, the taxpayer |
|---|
| 1169 | 1134 | | shall be authorized to file a claim for refund of sales taxes paid |
|---|
| 1170 | 1135 | | that qualify for the exemption a uthorized by this paragraph for a |
|---|
| 1171 | 1136 | | period of one (1) year after the date of the sale transaction. The |
|---|
| 1172 | 1137 | | taxpayer shall be required to provide documentation as may be |
|---|
| 1173 | 1138 | | prescribed by the Oklahoma Tax Commission in support of the refund |
|---|
| 1174 | 1139 | | claim. The total amount of sales tax qualifying for exempt |
|---|
| 1175 | 1140 | | treatment pursuant to this paragraph shall not exceed One Hundred |
|---|
| 1176 | 1141 | | Seventy-five Thousand Dollars ($175,000.00) each fiscal year. |
|---|
| 1177 | 1142 | | Claims for refund shall be processed in the order in which such |
|---|
| 1178 | 1143 | | claims are received by the O klahoma Tax Commission. If a claim |
|---|
| 1179 | 1144 | | otherwise timely filed exceeds the total amount of refunds payable |
|---|
| 1180 | 1145 | | for a fiscal year, such claim shall be barred; |
|---|
| 1208 | 1146 | | 53. The first Two Thousand Dollars ($2,000.00) each year of |
|---|
| 1209 | 1147 | | sales of tangible personal property or services to, by, or for the |
|---|
| 1210 | 1148 | | benefit of a qualified neighborhood watch organization that is |
|---|
| 1211 | 1149 | | endorsed or supported by or working directly with a law enforcement |
|---|
| 1212 | 1150 | | agency with jurisdiction in the area in which the neighborhood watch |
|---|
| 1213 | 1151 | | organization is located. As used in this paragraph, “qualified |
|---|
| 1214 | 1152 | | neighborhood watch organization ” means an organization that is a |
|---|
| 1215 | 1153 | | not-for-profit corporation under the laws of this state that was |
|---|
| 1216 | 1154 | | created to help prevent criminal activity in an area through |
|---|
| 1217 | 1181 | | community involvement and interaction with local law enforcement and |
|---|
| 1218 | 1182 | | which is one of the first two thousand organizations which makes |
|---|
| 1219 | 1183 | | application to the Oklahoma Tax Commission for the exemption after |
|---|
| 1220 | 1184 | | March 29, 2006; |
|---|
| 1221 | 1185 | | 54. Sales of tangible personal property to a nonprofit |
|---|
| 1222 | 1186 | | organization, exempt from taxation pursuant to the provisions of the |
|---|
| 1223 | 1187 | | Internal Revenue Code of 1986, as amended, 26 U.S.C., Section |
|---|
| 1224 | 1188 | | 501(c)(3), organized primarily for the purpose of providing services |
|---|
| 1225 | 1189 | | to homeless persons during the day and located in a metropolitan |
|---|
| 1226 | 1190 | | area with a population in excess of five hundred thousand (500,000) |
|---|
| 1227 | 1191 | | persons according to the latest Federal Decenni al Census. The |
|---|
| 1228 | 1192 | | exemption authorized by this paragraph shall be applicable to sales |
|---|
| 1229 | 1193 | | of tangible personal property to a qualified entity occurring on o r |
|---|
| 1230 | 1194 | | after January 1, 2005; |
|---|
| 1258 | 1195 | | 55. Sales of tangible personal property or services to or by an |
|---|
| 1259 | 1196 | | organization which is exempt from taxation pursuant to the |
|---|
| 1260 | 1197 | | provisions of the Internal Revenue Code of 1986, as amended, 26 |
|---|
| 1261 | 1198 | | U.S.C., Section 501(c)(3) for events the principal purpose of which |
|---|
| 1262 | 1199 | | is to provide funding for the preservation of wetlands and habitat |
|---|
| 1263 | 1200 | | for wild ducks; |
|---|
| 1264 | 1201 | | 56. Sales of tangible personal property or services to or by an |
|---|
| 1265 | 1202 | | organization which is exempt from taxation pursuant to the |
|---|
| 1266 | 1203 | | provisions of the Intern al Revenue Code of 1986, as amended, 26 |
|---|
| 1267 | 1204 | | U.S.C., Section 501(c)(3) for events the principal purpose of whic h |
|---|
| 1268 | 1231 | | is to provide funding for the preservation and conservation of wild |
|---|
| 1269 | 1232 | | turkeys; |
|---|
| 1270 | 1233 | | 57. Sales of tangible personal property or services to an |
|---|
| 1271 | 1234 | | organization which: |
|---|
| 1272 | 1235 | | a. is exempt from taxation pursuant to the provisions of |
|---|
| 1273 | 1236 | | the Internal Revenue Code of 1986, as amended, 26 |
|---|
| 1274 | 1237 | | U.S.C., Section 501(c)(3), and |
|---|
| 1275 | 1238 | | b. is part of a network of community -based, autonomous |
|---|
| 1276 | 1239 | | member organizations that meets the following |
|---|
| 1277 | 1240 | | criteria: |
|---|
| 1278 | 1241 | | (1) serves people with workplace disadvantages and |
|---|
| 1279 | 1242 | | disabilities by providing job training and |
|---|
| 1280 | 1243 | | employment services, as well as job placement |
|---|
| 1281 | 1244 | | opportunities and post -employment support, |
|---|
| 1309 | 1245 | | (2) has locations in the United States and at least |
|---|
| 1310 | 1246 | | twenty other countries, |
|---|
| 1311 | 1247 | | (3) collects donated clothing and household goods to |
|---|
| 1312 | 1248 | | sell in retail stores and provides contract labor |
|---|
| 1313 | 1249 | | services to business and government, and |
|---|
| 1314 | 1250 | | (4) provides documentation to the Oklahoma Tax |
|---|
| 1315 | 1251 | | Commission that over seventy -five percent (75%) |
|---|
| 1316 | 1252 | | of its revenues are channeled into employment, |
|---|
| 1317 | 1253 | | job training and placement programs, and other |
|---|
| 1318 | 1254 | | critical community servic es; |
|---|
| 1319 | 1281 | | 58. Sales of tickets made on or after September 21, 2005, and |
|---|
| 1320 | 1282 | | complimentary or free tickets for admission issued on or after |
|---|
| 1321 | 1283 | | September 21, 2005, which have a value equivalent to the charge that |
|---|
| 1322 | 1284 | | would have otherwise been made, for admission to a profes sional |
|---|
| 1323 | 1285 | | athletic event in which a team in the National Basketball |
|---|
| 1324 | 1286 | | Association is a participant, which is held in a facility owned or |
|---|
| 1325 | 1287 | | operated by a municipality, a county, or a public trust of which a |
|---|
| 1326 | 1288 | | municipality or a county is the sole beneficiary, and sal es of |
|---|
| 1327 | 1289 | | tickets made on or after July 1, 2007, and complimentary or free |
|---|
| 1328 | 1290 | | tickets for admission issued on or after July 1, 2007, which have a |
|---|
| 1329 | 1291 | | value equivalent to the charge that would have otherwise been made, |
|---|
| 1330 | 1292 | | for admission to a professional athletic event in which a team in |
|---|
| 1331 | 1293 | | the National Hockey League is a participant, which is held in a |
|---|
| 1359 | 1294 | | facility owned or operated by a municipality, a county, or a public |
|---|
| 1360 | 1295 | | trust of which a municipality or a county is the sole beneficiary; |
|---|
| 1361 | 1296 | | 59. Sales of tickets for admission and complimentary or free |
|---|
| 1362 | 1297 | | tickets for admission which have a value equivalent to the charge |
|---|
| 1363 | 1298 | | that would have otherwise been made to a professional sporting event |
|---|
| 1364 | 1299 | | involving ice hockey, baseball, basketball, football or arena |
|---|
| 1365 | 1300 | | football, or soccer. As used in this paragraph, “professional |
|---|
| 1366 | 1301 | | sporting event” means an organized athletic competition between |
|---|
| 1367 | 1302 | | teams that are members of an organized league or association with |
|---|
| 1368 | 1303 | | centralized management, other than a national league or national |
|---|
| 1369 | 1304 | | association, that imposes requireme nts for participation in the |
|---|
| 1370 | 1331 | | league upon the teams, the individual athletes, or both, and which |
|---|
| 1371 | 1332 | | uses a salary structure to compensate the athletes; |
|---|
| 1372 | 1333 | | 60. Sales of tickets for admission to an annual event sponsored |
|---|
| 1373 | 1334 | | by an educational and charitable organizati on of women which is |
|---|
| 1374 | 1335 | | exempt from taxation pursuant to the provisions of the Internal |
|---|
| 1375 | 1336 | | Revenue Code of 1986, as amended, 26 U.S.C., Section 501(c)(3) an d |
|---|
| 1376 | 1337 | | has as its mission promoting volunteerism, developing the potential |
|---|
| 1377 | 1338 | | of women and improving the community through the effective action |
|---|
| 1378 | 1339 | | and leadership of trained volunteers; |
|---|
| 1379 | 1340 | | 61. Sales of tangible personal property or services to an |
|---|
| 1380 | 1341 | | organization, which is exempt from taxation pursuant to the |
|---|
| 1381 | 1342 | | provisions of the Internal Revenue Code of 1986, as amended, 26 |
|---|
| 1382 | 1343 | | U.S.C., Section 501(c)(3), and which is itself a member of an |
|---|
| 1410 | 1344 | | organization which is exempt from taxation pursuant to the |
|---|
| 1411 | 1345 | | provisions of the Internal Revenue Code of 1986, as amended, 26 |
|---|
| 1412 | 1346 | | U.S.C., Section 501(c)(3), if the membership organization is |
|---|
| 1413 | 1347 | | primarily engaged in advancing the purposes of its member |
|---|
| 1414 | 1348 | | organizations through fundraising, public awareness, or other |
|---|
| 1415 | 1349 | | efforts for the benefit of its member organizations, and if the |
|---|
| 1416 | 1350 | | member organization is primarily engaged either in providing |
|---|
| 1417 | 1351 | | educational services and p rograms concerning health -related diseases |
|---|
| 1418 | 1352 | | and conditions to individuals suffering from such health -related |
|---|
| 1419 | 1353 | | diseases and conditions or their caregiver s and family members or |
|---|
| 1420 | 1354 | | support to such individuals, or in health -related research as to |
|---|
| 1421 | 1381 | | such diseases and conditions, or both. In order to qualify for the |
|---|
| 1422 | 1382 | | exemption authorized by this paragraph, the member nonprofit |
|---|
| 1423 | 1383 | | organization shall be required to provide proof to the Oklahoma Tax |
|---|
| 1424 | 1384 | | Commission of its membership status in the membership organization; |
|---|
| 1425 | 1385 | | 62. Sales of tangible personal property or services to or by an |
|---|
| 1426 | 1386 | | organization which is part of a national volunteer women ’s service |
|---|
| 1427 | 1387 | | organization dedicated to promoting patriotism, preserving American |
|---|
| 1428 | 1388 | | history, and securing better education for children and which ha s at |
|---|
| 1429 | 1389 | | least 168,000 one hundred sixty-eight thousand members in 3,000 |
|---|
| 1430 | 1390 | | three thousand chapters across the United States; |
|---|
| 1431 | 1391 | | 63. Sales of tangible personal property or services to or by a |
|---|
| 1432 | 1392 | | YWCA or YMCA organization which is part of a national nonprofit |
|---|
| 1460 | 1393 | | community service organization working to meet the health and social |
|---|
| 1461 | 1394 | | service needs of its members across the United States; |
|---|
| 1462 | 1395 | | 64. Sales of tangible personal pro perty or services to or by a |
|---|
| 1463 | 1396 | | veteran’s organization which is exempt from taxation pursuant to the |
|---|
| 1464 | 1397 | | provisions of the Internal Revenue Code of 1986, as amended, 26 |
|---|
| 1465 | 1398 | | U.S.C., Section 501(c)(19) and which is known as the Veterans of |
|---|
| 1466 | 1399 | | Foreign Wars of the United States, Oklahoma Chapters; |
|---|
| 1467 | 1400 | | 65. Sales of boxes of food by a church or by an organization, |
|---|
| 1468 | 1401 | | which is exempt from taxation pursuant to the provisions of the |
|---|
| 1469 | 1402 | | Internal Revenue Code of 1986, as amended, 26 U.S.C., Section |
|---|
| 1470 | 1403 | | 501(c)(3). To qualify under the provision s of this paragraph, the |
|---|
| 1471 | 1404 | | organization must be organized for the primary purpose of feeding |
|---|
| 1472 | 1431 | | needy individuals or to encourage volunteer service by requiring |
|---|
| 1473 | 1432 | | such service in order to purchase food. These boxes shall only |
|---|
| 1474 | 1433 | | contain edible staple food items; |
|---|
| 1475 | 1434 | | 66. Sales of tangible personal property or services to any |
|---|
| 1476 | 1435 | | person with whom a church has duly entered into a construction |
|---|
| 1477 | 1436 | | contract, necessary for carrying out such contract or to any |
|---|
| 1478 | 1437 | | subcontractor to such a construction contract; |
|---|
| 1479 | 1438 | | 67. Sales of tangible pers onal property or services used |
|---|
| 1480 | 1439 | | exclusively for charitable or educational purposes, to or by an |
|---|
| 1481 | 1440 | | organization which: |
|---|
| 1509 | 1441 | | a. is exempt from taxation pursuant to the provisions of |
|---|
| 1510 | 1442 | | the Internal Revenue Code of 1986, as amended, 26 |
|---|
| 1511 | 1443 | | U.S.C., Section 501(c)(3), |
|---|
| 1512 | 1444 | | b. has filed a Not-for-Profit Certificate of |
|---|
| 1513 | 1445 | | Incorporation in this state, and |
|---|
| 1514 | 1446 | | c. is organized for the purpose of: |
|---|
| 1515 | 1447 | | (1) providing training and education to |
|---|
| 1516 | 1448 | | developmentally disabled individuals, |
|---|
| 1517 | 1449 | | (2) educating the community about the rights, |
|---|
| 1518 | 1450 | | abilities, and strengths of developmentally |
|---|
| 1519 | 1451 | | disabled individuals, and |
|---|
| 1520 | 1452 | | (3) promoting unity among developmentally disabled |
|---|
| 1521 | 1453 | | individuals in their community and geographic |
|---|
| 1522 | 1454 | | area; |
|---|
| 1523 | 1481 | | 68. Sales of tangible personal property or services to any |
|---|
| 1524 | 1482 | | organization which is a shelter for abused, neglected, or abandoned |
|---|
| 1525 | 1483 | | children and which is exempt from taxation pursuant to the |
|---|
| 1526 | 1484 | | provisions of the Internal Revenue Code of 1986, as amended, 26 |
|---|
| 1527 | 1485 | | U.S.C., Section 501(c)(3); provided, until July 1, 2008, such |
|---|
| 1528 | 1486 | | exemption shall apply only to eligible shelters for children from |
|---|
| 1529 | 1487 | | birth to age twelve (12) and after July 1, 2008, such exemption |
|---|
| 1530 | 1488 | | shall apply to eligible she lters for children from birth to age |
|---|
| 1531 | 1489 | | eighteen (18); |
|---|
| 1559 | 1490 | | 69. Sales of tangible personal property or services to a child |
|---|
| 1560 | 1491 | | care center which is licensed pursuant to the Oklahoma Child Care |
|---|
| 1561 | 1492 | | Facilities Licensing Act and which: |
|---|
| 1562 | 1493 | | a. possesses a 3-star rating from the Department of Human |
|---|
| 1563 | 1494 | | Services Reaching for the Stars Program or a national |
|---|
| 1564 | 1495 | | accreditation, and |
|---|
| 1565 | 1496 | | b. allows on-site universal prekindergarten education to |
|---|
| 1566 | 1497 | | be provided to four-year-old children through a |
|---|
| 1567 | 1498 | | contractual agreement with any public school or school |
|---|
| 1568 | 1499 | | district. |
|---|
| 1569 | 1500 | | For the purposes of this paragraph, sales made to any person, |
|---|
| 1570 | 1501 | | firm, agency, or entity that has entered previously into a |
|---|
| 1571 | 1502 | | contractual relationship with a child care center for construction |
|---|
| 1572 | 1503 | | and improvement of buildings and other structures owned by th e child |
|---|
| 1573 | 1504 | | care center and operated for educational purposes shall be |
|---|
| 1574 | 1531 | | considered sales made to a child care center. Any such person, |
|---|
| 1575 | 1532 | | firm, agency, or entity making purchases on behalf of a child care |
|---|
| 1576 | 1533 | | center shall certify, in writing, on the copy of the invoi ce or |
|---|
| 1577 | 1534 | | sales ticket the nature of the purchase. Any such person, or person |
|---|
| 1578 | 1535 | | acting on behalf of a firm, agency, or entity making purchases on |
|---|
| 1579 | 1536 | | behalf of a child care center in violation of this paragraph shall |
|---|
| 1580 | 1537 | | be guilty of a misdemeanor and upon conviction t hereof shall be |
|---|
| 1581 | 1538 | | fined an amount equal to double the amount of sales tax involved or |
|---|
| 1582 | 1539 | | incarcerated for not more than sixty (60) days or both; |
|---|
| 1610 | 1540 | | 70. a. Sales of tangible personal property to a service |
|---|
| 1611 | 1541 | | organization of mothers who have children who are |
|---|
| 1612 | 1542 | | serving or who have served in the military, which |
|---|
| 1613 | 1543 | | service organization is exempt from taxation pursuant |
|---|
| 1614 | 1544 | | to the provisions of the Internal Revenue Code of |
|---|
| 1615 | 1545 | | 1986, as amended, 26 U.S.C., Section 501(c)(19) and |
|---|
| 1616 | 1546 | | which is known as the Blue Star Mothers of America, |
|---|
| 1617 | 1547 | | Inc. The exemption provided by this paragraph shall |
|---|
| 1618 | 1548 | | only apply to the purchase of tangible personal |
|---|
| 1619 | 1549 | | property actually sent to United States military |
|---|
| 1620 | 1550 | | personnel overseas who are serving in a combat zone |
|---|
| 1621 | 1551 | | and not to any other tangible personal property |
|---|
| 1622 | 1552 | | purchased by the organization. Provided, this |
|---|
| 1623 | 1553 | | exemption shall not apply to any sales tax levied by a |
|---|
| 1624 | 1580 | | city, town, county, or any other jurisdiction in this |
|---|
| 1625 | 1581 | | state. |
|---|
| 1626 | 1582 | | b. The exemption authorized by this paragraph shall be |
|---|
| 1627 | 1583 | | administered in the form of a refund from the sales |
|---|
| 1628 | 1584 | | tax revenues apportioned pursuant to Section 1353 of |
|---|
| 1629 | 1585 | | this title, and the vendor shall be required to |
|---|
| 1630 | 1586 | | collect the sales tax otherwise applicable to the |
|---|
| 1631 | 1587 | | transaction. The purchaser may apply for a refund of |
|---|
| 1632 | 1588 | | the state sales tax paid in the manner prescribed b y |
|---|
| 1633 | 1589 | | this paragraph. Within sixty (60) days after the end |
|---|
| 1661 | 1590 | | of each calendar quarter, any purchaser that is |
|---|
| 1662 | 1591 | | entitled to make application for a refund based upon |
|---|
| 1663 | 1592 | | the exempt treatment authorized by this paragraph may |
|---|
| 1664 | 1593 | | file an application for refund of the state s ales |
|---|
| 1665 | 1594 | | taxes paid during such preceding calendar quarter. |
|---|
| 1666 | 1595 | | The Tax Commission shall prescribe a form for purposes |
|---|
| 1667 | 1596 | | of making the application for refund. |
|---|
| 1668 | 1597 | | c. A purchaser who applies for a refund pursuant to this |
|---|
| 1669 | 1598 | | paragraph shall certify that the items were actua lly |
|---|
| 1670 | 1599 | | sent to military personnel overseas in a combat zone. |
|---|
| 1671 | 1600 | | Any purchaser that applies for a refund for the |
|---|
| 1672 | 1601 | | purchase of items that are not authorized for |
|---|
| 1673 | 1602 | | exemption under this paragraph shall be subject to a |
|---|
| 1674 | 1629 | | penalty in the amount of Five Hundred Dollars |
|---|
| 1675 | 1630 | | ($500.00); |
|---|
| 1676 | 1631 | | 71. Sales of food and snack items to or by an organization |
|---|
| 1677 | 1632 | | which is exempt from taxation pursuant to the provisions of the |
|---|
| 1678 | 1633 | | Internal Revenue Code of 1986, as amended, 26 U.S.C., Section |
|---|
| 1679 | 1634 | | 501(c)(3), whose primary and principal purpose is providing fun ding |
|---|
| 1680 | 1635 | | for scholarships in the medical field; |
|---|
| 1681 | 1636 | | 72. Sales of tangible personal property or services for use |
|---|
| 1682 | 1637 | | solely on construction projects for organizations which are exempt |
|---|
| 1683 | 1638 | | from taxation pursuant to the provisions of the Internal Revenue |
|---|
| 1684 | 1639 | | Code of 1986, as amended, 26 U.S.C., Section 501(c)(3) and whose |
|---|
| 1712 | 1640 | | purpose is providing end -of-life care and access to hospice services |
|---|
| 1713 | 1641 | | to low-income individuals who live in a facility owned by the |
|---|
| 1714 | 1642 | | organization. The exemption provided by this paragraph applies to |
|---|
| 1715 | 1643 | | sales to the organization as well as to sales to any person with |
|---|
| 1716 | 1644 | | whom the organization has duly entered into a construction contract, |
|---|
| 1717 | 1645 | | necessary for carrying out such contract or to any subcontractor to |
|---|
| 1718 | 1646 | | such a construction contract. Any person making purchases on beha lf |
|---|
| 1719 | 1647 | | of such organization shall certify, in writing, on the copy of the |
|---|
| 1720 | 1648 | | invoice or sales ticket to be retained by the vendor that the |
|---|
| 1721 | 1649 | | purchases are made for and on behalf of such organization and set |
|---|
| 1722 | 1650 | | out the name of such organization. Any person who wrongfu lly or |
|---|
| 1723 | 1651 | | erroneously certifies that purchases are for any of the above -named |
|---|
| 1724 | 1652 | | organizations or who otherwise violates this section shall be guilty |
|---|
| 1725 | 1679 | | of a misdemeanor and upon conviction thereof shall be fined an |
|---|
| 1726 | 1680 | | amount equal to double the amount of sales tax in volved or |
|---|
| 1727 | 1681 | | incarcerated for not more than sixty (60) days or both; |
|---|
| 1728 | 1682 | | 73. Sales of tickets for admission to events held by |
|---|
| 1729 | 1683 | | organizations exempt from taxa tion pursuant to the provisions of the |
|---|
| 1730 | 1684 | | Internal Revenue Code of 1986, as amended, 26 U.S.C., Section |
|---|
| 1731 | 1685 | | 501(c)(3) that are organized for the purpose of supporting general |
|---|
| 1732 | 1686 | | hospitals licensed by the State Department of Health; |
|---|
| 1733 | 1687 | | 74. Sales of tangible personal property or services: |
|---|
| 1734 | 1688 | | a. to a foundation which is exempt from taxation pursuant |
|---|
| 1735 | 1689 | | to the provisions of the Int ernal Revenue Code of |
|---|
| 1763 | 1690 | | 1986, as amended, 26 U.S.C., Section 501(c)(3) and |
|---|
| 1764 | 1691 | | which raises tax-deductible contributions in support |
|---|
| 1765 | 1692 | | of a wide range of firea rms-related public interest |
|---|
| 1766 | 1693 | | activities of the National Rifle Association of |
|---|
| 1767 | 1694 | | America and other organization s that defend and foster |
|---|
| 1768 | 1695 | | Second Amendment rights, and |
|---|
| 1769 | 1696 | | b. to or by a grassroots fundraising program for sales |
|---|
| 1770 | 1697 | | related to events to raise funds for a foundation |
|---|
| 1771 | 1698 | | meeting the qualifications of subparagraph a of this |
|---|
| 1772 | 1699 | | paragraph; |
|---|
| 1773 | 1700 | | 75. Sales by an organization or entity which is exempt from |
|---|
| 1774 | 1701 | | taxation pursuant to the provisions of the Internal Revenue Code of |
|---|
| 1775 | 1702 | | 1986, as amended, 26 U.S.C., Section 501(c)(3) which a re related to |
|---|
| 1776 | 1729 | | a fundraising event sponsored by the organization or entity when the |
|---|
| 1777 | 1730 | | event does not exceed a ny five (5) consecutive days and when the |
|---|
| 1778 | 1731 | | sales are not in the organization ’s or the entity’s regular course |
|---|
| 1779 | 1732 | | of business. Provided, the exemption provided in this paragraph |
|---|
| 1780 | 1733 | | shall be limited to tickets sold for admittance to the fundraising |
|---|
| 1781 | 1734 | | event and items which were donated to the organization or entity for |
|---|
| 1782 | 1735 | | sale at the event; |
|---|
| 1783 | 1736 | | 76. Effective November 1, 2017, sales of tangible personal |
|---|
| 1784 | 1737 | | property or services to an organization which is exempt from |
|---|
| 1785 | 1738 | | taxation pursuant to the provisions of the Internal Revenue Co de of |
|---|
| 1786 | 1739 | | 1986, as amended, 26 U.S.C., Section 501(c)(3) and operates as a |
|---|
| 1814 | 1740 | | collaborative model which connects community agencies in one |
|---|
| 1815 | 1741 | | location to serve individuals and families affected by violence and |
|---|
| 1816 | 1742 | | where victims have access to services and advocacy at no cost to the |
|---|
| 1817 | 1743 | | victim; |
|---|
| 1818 | 1744 | | 77. Effective July 1, 2018, sales of tangible personal property |
|---|
| 1819 | 1745 | | or services to or by an association which is exempt from taxatio n |
|---|
| 1820 | 1746 | | pursuant to the provisions of the Internal Revenue Code of 1986, as |
|---|
| 1821 | 1747 | | amended, 26 U.S.C., Section 501(c)(1 9) and which is known as the |
|---|
| 1822 | 1748 | | National Guard Association of Oklahoma; |
|---|
| 1823 | 1749 | | 78. Effective July 1, 2018, sales of tangible personal property |
|---|
| 1824 | 1750 | | or services to or by an association which is exempt from taxation |
|---|
| 1825 | 1751 | | pursuant to the provisions of the Internal Revenue Code of 1986, as |
|---|
| 1826 | 1778 | | amended, 26 U.S.C., Section 501(c)(4) and which is known as the |
|---|
| 1827 | 1779 | | Marine Corps League of Oklahoma; |
|---|
| 1828 | 1780 | | 79. Sales of tangible personal property or services to the |
|---|
| 1829 | 1781 | | American Legion, whether the purchase is made by the entity |
|---|
| 1830 | 1782 | | chartered by the United Sta tes Congress or is an entity organized |
|---|
| 1831 | 1783 | | under the laws of this or another state pursuant to the authority of |
|---|
| 1832 | 1784 | | the national American Legion organization; |
|---|
| 1833 | 1785 | | 80. Sales of tangible personal property or services to or by an |
|---|
| 1834 | 1786 | | organization which is: |
|---|
| 1835 | 1787 | | a. exempt from taxation pursuant to the provisions of the |
|---|
| 1836 | 1788 | | Internal Revenue Code of 1986, as amended, 26 U.S.C., |
|---|
| 1837 | 1789 | | Section 501(c)(3), |
|---|
| 1865 | 1790 | | b. verified with a letter from the M IT Fab Foundation as |
|---|
| 1866 | 1791 | | an official member of the Fab Lab Network in |
|---|
| 1867 | 1792 | | compliance with the Fab Charter, and |
|---|
| 1868 | 1793 | | c. able to provide documentation that its primary and |
|---|
| 1869 | 1794 | | principal purpose is to provide community access to |
|---|
| 1870 | 1795 | | advanced 21st century manufacturing and digital |
|---|
| 1871 | 1796 | | fabrication tools for science, technology, |
|---|
| 1872 | 1797 | | engineering, art and math (STEAM) learning skills, |
|---|
| 1873 | 1798 | | developing inventions, creating and sustaining |
|---|
| 1874 | 1799 | | businesses, and producing personalized products; |
|---|
| 1875 | 1800 | | 81. Effective November 1, 2021, sales of tangible personal |
|---|
| 1876 | 1801 | | property or services used solely for construction and remodeling |
|---|
| 1877 | 1828 | | projects to an organization which is exempt fr om taxation pursuant |
|---|
| 1878 | 1829 | | to the provisions of the Internal Revenue Code of 1986, as amended, |
|---|
| 1879 | 1830 | | 26 U.S.C., Section 501(c)(3), and which meets the following |
|---|
| 1880 | 1831 | | requirements: |
|---|
| 1881 | 1832 | | a. its primary purpose is to construct or remodel and |
|---|
| 1882 | 1833 | | sell affordable housing and provide hom eownership |
|---|
| 1883 | 1834 | | education to residents of Oklahoma that have an income |
|---|
| 1884 | 1835 | | that is below one hundred percent (100%) of the Family |
|---|
| 1885 | 1836 | | Median Income guidelines as d efined by the U.S. |
|---|
| 1886 | 1837 | | Department of Housing and Urban Development, |
|---|
| 1914 | 1838 | | b. it conducts its activities in a manner that serves |
|---|
| 1915 | 1839 | | public or charitable purposes, rather than commercial |
|---|
| 1916 | 1840 | | purposes, |
|---|
| 1917 | 1841 | | c. it receives funding and revenue and charges fees in a |
|---|
| 1918 | 1842 | | manner that does not incentivize it or its employees |
|---|
| 1919 | 1843 | | to act other than in the best interests of its |
|---|
| 1920 | 1844 | | clients, and |
|---|
| 1921 | 1845 | | d. it compensates its employees in a manner that does not |
|---|
| 1922 | 1846 | | incentivize employees to act other than in the best |
|---|
| 1923 | 1847 | | interests of its clients; |
|---|
| 1924 | 1848 | | 82. Effective November 1, 2021, sales of tangible personal |
|---|
| 1925 | 1849 | | property or services to a nonprofit entity, organized pursuant to |
|---|
| 1926 | 1850 | | Oklahoma law before January 1, 2022, exempt from federal income |
|---|
| 1927 | 1851 | | taxation pursuant to Section 501(c) of the Internal Revenue Code of |
|---|
| 1928 | 1878 | | 1986, as amended, the principal functions of which are to provide |
|---|
| 1929 | 1879 | | assistance to natural persons following a disaster, with progr am |
|---|
| 1930 | 1880 | | emphasis on repair or restoration to single -family residential |
|---|
| 1931 | 1881 | | dwellings or the construction of a replacement single -family |
|---|
| 1932 | 1882 | | residential dwelling. As used in this paragraph, “disaster” means |
|---|
| 1933 | 1883 | | damage to property with or without accompanying injury to pers ons |
|---|
| 1934 | 1884 | | from heavy rain, high winds, tornadic winds, drought, wildfire, |
|---|
| 1935 | 1885 | | snow, ice, geologic disturbances, explosions, chemical accidents or |
|---|
| 1936 | 1886 | | spills, and other events causing damage to property on a large |
|---|
| 1937 | 1887 | | scale. For purposes of this paragraph, an entity that ex pended at |
|---|
| 1965 | 1888 | | least seventy-five percent (75%) of its funds on the restoration to |
|---|
| 1966 | 1889 | | single-family housing following a disaster including related general |
|---|
| 1967 | 1890 | | and administrative expenses, shall be eligible for the exemption |
|---|
| 1968 | 1891 | | authorized by this paragraph; |
|---|
| 1969 | 1892 | | 83. Effective November 1, 2021, through December 31, 2024, |
|---|
| 1970 | 1893 | | sales of tangible personal property or services to a museum that: |
|---|
| 1971 | 1894 | | a. operates as a part of an organization which is exempt |
|---|
| 1972 | 1895 | | from taxation pursuant to the provisions of the |
|---|
| 1973 | 1896 | | Internal Revenue Code of 1986, as amended, 26 U.S.C., |
|---|
| 1974 | 1897 | | Section 501(c)(3), |
|---|
| 1975 | 1898 | | b. is not accredited by the American Alliance of Museums, |
|---|
| 1976 | 1899 | | and |
|---|
| 1977 | 1900 | | c. operates on an annual budget of less than One Milli on |
|---|
| 1978 | 1901 | | Dollars ($1,000,000.00); |
|---|
| 1979 | 1928 | | 84. Until July 1, 2022, sales of tangible personal property or |
|---|
| 1980 | 1929 | | services for use in a clinical practice or medical facility operated |
|---|
| 1981 | 1930 | | by an organization which is exempt from taxation pursuant to the |
|---|
| 1982 | 1931 | | provisions of the Internal Revenue Code of 1986, as amended, of the |
|---|
| 1983 | 1932 | | United States, 26 U.S.C., Section 501(c)(3), and which has entered |
|---|
| 1984 | 1933 | | into a joint operating agreement with the University Hospitals Trust |
|---|
| 1985 | 1934 | | created pursuant to Section 3224 of Title 63 of the Oklahoma |
|---|
| 1986 | 1935 | | Statutes. The exempt ion provided by this paragraph shall be limited |
|---|
| 1987 | 1936 | | to the purchase of tangible personal property and services for use |
|---|
| 1988 | 1937 | | in clinical practices or medical facilities acquired or leased by |
|---|
| 2016 | 1938 | | the organization from the University Hospitals Authority, University |
|---|
| 2017 | 1939 | | Hospitals Trust, or the University of Oklahoma on or after June 1, |
|---|
| 2018 | 1940 | | 2021; |
|---|
| 2019 | 1941 | | 85. Sales of tangible personal propert y or services to or by a |
|---|
| 2020 | 1942 | | women’s veterans organization, and its subchapters in this state, |
|---|
| 2021 | 1943 | | that is exempt from taxation pursuant to the provisions of the |
|---|
| 2022 | 1944 | | Internal Revenue Code of 1986, as amended, 26 U.S.C., Section |
|---|
| 2023 | 1945 | | 501(c)(19) and is known as the Oklahoma Women Veterans Organization; |
|---|
| 2024 | 1946 | | 86. Sales of tangible personal property or services to a |
|---|
| 2025 | 1947 | | nonprofit entity, organized pursuant to Oklahoma law before January |
|---|
| 2026 | 1948 | | 1, 2019, exempt from federal income taxation pursuant to Section |
|---|
| 2027 | 1949 | | 501(c) of the Internal Revenue Code of 1986, as amended, the |
|---|
| 2028 | 1950 | | principal functions of which are to provide assistance to natural |
|---|
| 2029 | 1951 | | persons following a disaster, with program emphasis on repa ir or |
|---|
| 2030 | 1978 | | restoration to single -family residential dwellings or the |
|---|
| 2031 | 1979 | | construction of a replacement single -family residential dwelling. |
|---|
| 2032 | 1980 | | For purposes of this paragraph, an entity operated exclusively for |
|---|
| 2033 | 1981 | | charitable and educational purposes through the coordination of |
|---|
| 2034 | 1982 | | volunteers for the disaster recovery of homes (as derived from Part |
|---|
| 2035 | 1983 | | III, Statement of Program Servic es, of Internal Revenue Service Form |
|---|
| 2036 | 1984 | | 990) and which offers its services free of charge to disaster |
|---|
| 2037 | 1985 | | survivors statewide who are low income with no or l imited means of |
|---|
| 2038 | 1986 | | recovery on their own for the restoration to single -family housing |
|---|
| 2039 | 1987 | | following a disaster in cluding related general and administrative |
|---|
| 2067 | 1988 | | expenses, shall be eligible for the exemption authorized by this |
|---|
| 2068 | 1989 | | paragraph. The exemption provided by this paragraph shall only be |
|---|
| 2069 | 1990 | | applicable to sales made on or after the effective date of this act |
|---|
| 2070 | 1991 | | July 1, 2022. As used in this paragraph, “disaster” means damage to |
|---|
| 2071 | 1992 | | property with or without accompanying injury to persons from heavy |
|---|
| 2072 | 1993 | | rain, high winds, tornadic winds, drought, wildfire, snow, ice, |
|---|
| 2073 | 1994 | | geologic disturbances, explosions, chemical accidents or spills and |
|---|
| 2074 | 1995 | | other events causing damage to property on a large scale; and |
|---|
| 2075 | 1996 | | 87. Effective July 1, 2022, sales of tangible personal property |
|---|
| 2076 | 1997 | | or services to an organization which is exempt from taxation |
|---|
| 2077 | 1998 | | pursuant to the provisions of the Internal Revenue Code of 1986, as |
|---|
| 2078 | 1999 | | amended, 26 U.S.C., Section 501(c)(3) and which provides support to |
|---|
| 2079 | 2000 | | veterans, active duty members of the Armed Forces, reservists, and |
|---|
| 2080 | 2001 | | members of the National Guard to assist with the transition to |
|---|
| 2081 | 2028 | | civilian life and which provides documentation to the Oklah oma Tax |
|---|
| 2082 | 2029 | | Commission that over seventy percent (70%) of its revenue is |
|---|
| 2083 | 2030 | | expended on support for transition to civilian life ; and |
|---|
| 2084 | 2031 | | 88. Sales of tangible personal property or services to or by an |
|---|
| 2085 | 2032 | | organization in this state which: |
|---|
| 2086 | 2033 | | a. is exempt from taxation purs uant to the provisions of |
|---|
| 2087 | 2034 | | the Internal Revenue Code of 1986, as amended, 26 |
|---|
| 2088 | 2035 | | U.S.C., Section 501(c)(3), and |
|---|
| 2089 | 2036 | | b. provides documentation to the Oklahoma T ax Commission |
|---|
| 2090 | 2037 | | showing the organization ’s principal purpose is to |
|---|