1| STATE OF OKLAHOMA | | | 2| 1st Session of the 59th Legislature (2023) | | | 3|HOUSE BILL 1447 By: Provenzano | | | 4| | | | 5| | | | 6| AS INTRODUCED | | | 7| An Act relating to revenue and taxation; amending 68 | | O.S. 2021, Section 1356, as amended by Section 1, | 8| Chapter 394, O.S.L. 2022 (68 O.S. Supp. 2022, Section | | 1356), which relates to sales tax exemptions; | 9| providing sales tax exemption for sales to or by | | certain entity engaged in support of STEM education; | 10| providing an effective date; and declaring an | | emergency. | 11| | | | 12| | | | 13|BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA: | | | 14| SECTION 1. AMENDATORY 68 O.S. 2021, Section 1356, as | | | 15|last amended by Section 1, Chapter 394, O.S.L. 2022 (68 O.S. Supp. | | | 16|2022, Section 1356), is amended to read as follows: | | | 17| Section 1356. Exemptions - Governmental and nonprofit entities. | | | 18| There are hereby specifically exempted from the tax levied by | | | 19|Section 1350 et seq. of this title: | | | 20| 1. Sale of tangible personal property or services to the United | | | 21|States government or to the State of Oklahoma, any political | | | 22|subdivision of this state or any agency of a political subdivision | | | 23|of this state; provided, all sales to contractors in connection with | | | 24|the performance of any contract with the United States government, | | | Req. No. 6098 Page 1 ___________________________________________________________________________
1|State of Oklahoma or any of its political subdivisions shall not be | | | 2|exempted from the tax levied by Section 1350 et seq. of this title, | | | 3|except as hereinafter provided; | | | 4| 2. Sales of property to agents appointed by or under contract | | | 5|with agencies or instrumentalities of the United States government | | | 6|if ownership and possession of such property transfers immediately | | | 7|to the United States government; | | | 8| 3. Sales of property to agents appointed by or under contract | | | 9|with a political subdivision of this state if the sale of such | | | 10|property is associated with the development of a qualified federal | | | 11|facility, as provided in the Oklahoma Federal Facilities Development | | | 12|Act, and if ownership and possession of such property transfers | | | 13|immediately to the political subdivision or the state; | | | 14| 4. Sales made directly by county, district or state fair | | | 15|authorities of this state, upon the premises of the fair authority, | | | 16|for the sole benefit of the fair authority or sales of admission | | | 17|tickets to such fairs or fair events at any location in the state | | | 18|authorized by county, district or state fair authorities; provided, | | | 19|the exemption provided by this paragraph for admission tickets to | | | 20|fair events shall apply only to any portion of the admission price | | | 21|that is retained by or distributed to the fair authority. As used | | | 22|in this paragraph, "fair event" shall be limited to an event held on | | | 23|the premises of the fair authority in conjunction with and during | | | 24|the time period of a county, district or state fair; | | | Req. No. 6098 Page 2 ___________________________________________________________________________
1| 5. Sale of food in cafeterias or lunchrooms of elementary | | | 2|schools, high schools, colleges or universities which are operated | | | 3|primarily for teachers and pupils and are not operated primarily for | | | 4|the public or for profit; | | | 5| 6. Dues paid to fraternal, religious, civic, charitable or | | | 6|educational societies or organizations by regular members thereof, | | | 7|provided, such societies or organizations operate under what is | | | 8|commonly termed the lodge plan or system, and provided such | | | 9|societies or organizations do not operate for a profit which inures | | | 10|to the benefit of any individual member or members thereof to the | | | 11|exclusion of other members and dues paid monthly or annually to | | | 12|privately owned scientific and educational libraries by members | | | 13|sharing the use of services rendered by such libraries with students | | | 14|interested in the study of geology, petroleum engineering or related | | | 15|subjects; | | | 16| 7. Sale of tangible personal property or services to or by | | | 17|churches, except sales made in the course of business for profit or | | | 18|savings, competing with other persons engaged in the same or a | | | 19|similar business or sale of tangible personal property or services | | | 20|by an organization exempt from federal income tax pursuant to | | | 21|Section 501(c)(3) of the Internal Revenue Code of 1986, as amended, | | | 22|made on behalf of or at the request of a church or churches if the | | | 23|sale of such property is conducted not more than once each calendar | | | 24|year for a period not to exceed three (3) days by the organization | | | Req. No. 6098 Page 3 ___________________________________________________________________________
1|and proceeds from the sale of such property are used by the church | | | 2|or churches or by the organization for charitable purposes; | | | 3| 8. The amount of proceeds received from the sale of admission | | | 4|tickets which is separately stated on the ticket of admission for | | | 5|the repayment of money borrowed by any accredited state-supported | | | 6|college or university or any public trust of which a county in this | | | 7|state is the beneficiary, for the purpose of constructing or | | | 8|enlarging any facility to be used for the staging of an athletic | | | 9|event, a theatrical production, or any other form of entertainment, | | | 10|edification or cultural cultivation to which entry is gained with a | | | 11|paid admission ticket. Such facilities include, but are not limited | | | 12|to, athletic fields, athletic stadiums, field houses, amphitheaters | | | 13|and theaters. To be eligible for this sales tax exemption, the | | | 14|amount separately stated on the admission ticket shall be a | | | 15|surcharge which is imposed, collected and used for the sole purpose | | | 16|of servicing or aiding in the servicing of debt incurred by the | | | 17|college or university to effect the capital improvements | | | 18|hereinbefore described; | | | 19| 9. Sales of tangible personal property or services to the | | | 20|council organizations or similar state supervisory organizations of | | | 21|the Boy Scouts of America, Girl Scouts of U.S.A. and Camp Fire USA; | | | 22| 10. Sale of tangible personal property or services to any | | | 23|county, municipality, rural water district, public school district, | | | 24|city-county library system, the institutions of The Oklahoma State | | | Req. No. 6098 Page 4 ___________________________________________________________________________
1|System of Higher Education, the Grand River Dam Authority, the | | | 2|Northeast Oklahoma Public Facilities Authority, the Oklahoma | | | 3|Municipal Power Authority, City of Tulsa-Rogers County Port | | | 4|Authority, Muskogee City-County Port Authority, the Oklahoma | | | 5|Department of Veterans Affairs, the Broken Bow Economic Development | | | 6|Authority, Ardmore Development Authority, Durant Industrial | | | 7|Authority, Oklahoma Ordnance Works Authority, Central Oklahoma | | | 8|Master Conservancy District, Arbuckle Master Conservancy District, | | | 9|Fort Cobb Master Conservancy District, Foss Reservoir Master | | | 10|Conservancy District, Mountain Park Master Conservancy District, | | | 11|Waurika Lake Master Conservancy District and the Office of | | | 12|Management and Enterprise Services only when carrying out a public | | | 13|construction contract on behalf of the Oklahoma Department of | | | 14|Veterans Affairs, and effective July 1, 2022, the University | | | 15|Hospitals Trust, or to any person with whom any of the above-named | | | 16|subdivisions or agencies of this state has duly entered into a | | | 17|public contract pursuant to law, necessary for carrying out such | | | 18|public contract or to any subcontractor to such a public contract. | | | 19|Any person making purchases on behalf of such subdivision or agency | | | 20|of this state shall certify, in writing, on the copy of the invoice | | | 21|or sales ticket to be retained by the vendor that the purchases are | | | 22|made for and on behalf of such subdivision or agency of this state | | | 23|and set out the name of such public subdivision or agency. Any | | | 24|person who wrongfully or erroneously certifies that purchases are | | | Req. No. 6098 Page 5 ___________________________________________________________________________
1|for any of the above-named subdivisions or agencies of this state or | | | 2|who otherwise violates this section shall be guilty of a misdemeanor | | | 3|and upon conviction thereof shall be fined an amount equal to double | | | 4|the amount of sales tax involved or incarcerated for not more than | | | 5|sixty (60) days or both; | | | 6| 11. Sales of tangible personal property or services to private | | | 7|institutions of higher education and private elementary and | | | 8|secondary institutions of education accredited by the State | | | 9|Department of Education or registered by the State Board of | | | 10|Education for purposes of participating in federal programs or | | | 11|accredited as defined by the Oklahoma State Regents for Higher | | | 12|Education which are exempt from taxation pursuant to the provisions | | | 13|of the Internal Revenue Code, 26 U.S.C., Section 501(c)(3) including | | | 14|materials, supplies and equipment used in the construction and | | | 15|improvement of buildings and other structures owned by the | | | 16|institutions and operated for educational purposes. | | | 17| Any person, firm, agency or entity making purchases on behalf of | | | 18|any institution, agency or subdivision in this state, shall certify | | | 19|in writing, on the copy of the invoice or sales ticket the nature of | | | 20|the purchases, and violation of this paragraph shall be a | | | 21|misdemeanor as set forth in paragraph 10 of this section; | | | 22| 12. Tuition and educational fees paid to private institutions | | | 23|of higher education and private elementary and secondary | | | 24|institutions of education accredited by the State Department of | | | Req. No. 6098 Page 6 ___________________________________________________________________________
1|Education or registered by the State Board of Education for purposes | | | 2|of participating in federal programs or accredited as defined by the | | | 3|Oklahoma State Regents for Higher Education which are exempt from | | | 4|taxation pursuant to the provisions of the Internal Revenue Code, 26 | | | 5|U.S.C., Section 501(c)(3); | | | 6| 13. a. Sales of tangible personal property made by: | | | 7| (1) a public school, | | | 8| (2) a private school offering instruction for grade | | | 9| levels kindergarten through twelfth grade, | | | 10| (3) a public school district, | | | 11| (4) a public or private school board, | | | 12| (5) a public or private school student group or | | | 13| organization, | | | 14| (6) a parent-teacher association or organization | | | 15| other than as specified in subparagraph b of this | | | 16| paragraph, or | | | 17| (7) public or private school personnel for purposes | | | 18| of raising funds for the benefit of a public or | | | 19| private school, public school district, public or | | | 20| private school board or public or private school | | | 21| student group or organization, or | | | 22| b. Sales of tangible personal property made by or to | | | 23| nonprofit parent-teacher associations or organizations | | | 24| exempt from taxation pursuant to the provisions of the | | | Req. No. 6098 Page 7 ___________________________________________________________________________
1| Internal Revenue Code, 26 U.S.C., Section 501(c)(3), | | | 2| nonprofit local public or private school foundations | | | 3| which solicit money or property in the name of any | | | 4| public or private school or public school district. | | | 5| The exemption provided by this paragraph for sales made by a | | | 6|public or private school shall be limited to those public or private | | | 7|schools accredited by the State Department of Education or | | | 8|registered by the State Board of Education for purposes of | | | 9|participating in federal programs. Sale of tangible personal | | | 10|property in this paragraph shall include sale of admission tickets | | | 11|and concessions at athletic events; | | | 12| 14. Sales of tangible personal property by: | | | 13| a. local 4-H clubs, | | | 14| b. county, regional or state 4-H councils, | | | 15| c. county, regional or state 4-H committees, | | | 16| d. 4-H leader associations, | | | 17| e. county, regional or state 4-H foundations, and | | | 18| f. authorized 4-H camps and training centers. | | | 19| The exemption provided by this paragraph shall be limited to | | | 20|sales for the purpose of raising funds for the benefit of such | | | 21|organizations. Sale of tangible personal property exempted by this | | | 22|paragraph shall include sale of admission tickets; | | | 23| 15. The first Seventy-five Thousand Dollars ($75,000.00) each | | | 24|year from sale of tickets and concessions at athletic events by each | | | Req. No. 6098 Page 8 ___________________________________________________________________________
1|organization exempt from taxation pursuant to the provisions of the | | | 2|Internal Revenue Code, 26 U.S.C., Section 501(c)(4); | | | 3| 16. Sales of tangible personal property or services to any | | | 4|person with whom the Oklahoma Tourism and Recreation Department has | | | 5|entered into a public contract and which is necessary for carrying | | | 6|out such contract to assist the Department in the development and | | | 7|production of advertising, promotion, publicity and public relations | | | 8|programs; | | | 9| 17. Sales of tangible personal property or services to fire | | | 10|departments organized pursuant to Section 592 of Title 18 of the | | | 11|Oklahoma Statutes which items are to be used for the purposes of the | | | 12|fire department. Any person making purchases on behalf of any such | | | 13|fire department shall certify, in writing, on the copy of the | | | 14|invoice or sales ticket to be retained by the vendor that the | | | 15|purchases are made for and on behalf of such fire department and set | | | 16|out the name of such fire department. Any person who wrongfully or | | | 17|erroneously certifies that the purchases are for any such fire | | | 18|department or who otherwise violates the provisions of this section | | | 19|shall be deemed guilty of a misdemeanor and upon conviction thereof, | | | 20|shall be fined an amount equal to double the amount of sales tax | | | 21|involved or incarcerated for not more than sixty (60) days, or both; | | | 22| 18. Complimentary or free tickets for admission to places of | | | 23|amusement, sports, entertainment, exhibition, display or other | | | 24|recreational events or activities which are issued through a box | | | Req. No. 6098 Page 9 ___________________________________________________________________________
1|office or other entity which is operated by a state institution of | | | 2|higher education with institutional employees or by a municipality | | | 3|with municipal employees; | | | 4| 19. The first Fifteen Thousand Dollars ($15,000.00) each year | | | 5|from sales of tangible personal property by fire departments | | | 6|organized pursuant to Titles 11, 18, or 19 of the Oklahoma Statutes | | | 7|for the purposes of raising funds for the benefit of the fire | | | 8|department. Fire departments selling tangible personal property for | | | 9|the purposes of raising funds shall be limited to no more than six | | | 10|(6) days each year to raise such funds in order to receive the | | | 11|exemption granted by this paragraph; | | | 12| 20. Sales of tangible personal property or services to any Boys | | | 13|& Girls Clubs of America affiliate in this state which is not | | | 14|affiliated with the Salvation Army and which is exempt from taxation | | | 15|pursuant to the provisions of the Internal Revenue Code, 26 U.S.C., | | | 16|Section 501(c)(3); | | | 17| 21. Sales of tangible personal property or services to any | | | 18|organization, which takes court-adjudicated juveniles for purposes | | | 19|of rehabilitation, and which is exempt from taxation pursuant to the | | | 20|provisions of the Internal Revenue Code, 26 U.S.C., Section | | | 21|501(c)(3), provided that at least fifty percent (50%) of the | | | 22|juveniles served by such organization are court adjudicated and the | | | 23|organization receives state funds in an amount less than ten percent | | | 24|(10%) of the annual budget of the organization; | | | Req. No. 6098 Page 10 ___________________________________________________________________________
1| 22. Sales of tangible personal property or services to: | | | 2| a. any health center as defined in Section 254b of Title | | | 3| 42 of the United States Code, | | | 4| b. any clinic receiving disbursements of state monies | | | 5| from the Indigent Health Care Revolving Fund pursuant | | | 6| to the provisions of Section 66 of Title 56 of the | | | 7| Oklahoma Statutes, | | | 8| c. any community-based health center which meets all of | | | 9| the following criteria: | | | 10| (1) provides primary care services at no cost to the | | | 11| recipient, and | | | 12| (2) is exempt from taxation pursuant to the | | | 13| provisions of Section 501(c)(3) of the Internal | | | 14| Revenue Code, 26 U.S.C., Section 501(c)(3), and | | | 15| d. any community mental health center as defined in | | | 16| Section 3-302 of Title 43A of the Oklahoma Statutes; | | | 17| 23. Dues or fees including free or complimentary dues or fees | | | 18|which have a value equivalent to the charge that could have | | | 19|otherwise been made, to YMCAs, YWCAs or municipally-owned recreation | | | 20|centers for the use of facilities and programs; | | | 21| 24. The first Fifteen Thousand Dollars ($15,000.00) each year | | | 22|from sales of tangible personal property or services to or by a | | | 23|cultural organization established to sponsor and promote | | | 24|educational, charitable and cultural events for disadvantaged | | | Req. No. 6098 Page 11 ___________________________________________________________________________
1|children, and which organization is exempt from taxation pursuant to | | | 2|the provisions of the Internal Revenue Code, 26 U.S.C., Section | | | 3|501(c)(3); | | | 4| 25. Sales of tangible personal property or services to museums | | | 5|or other entities which have been accredited by the American | | | 6|Association of Museums. Any person making purchases on behalf of | | | 7|any such museum or other entity shall certify, in writing, on the | | | 8|copy of the invoice or sales ticket to be retained by the vendor | | | 9|that the purchases are made for and on behalf of such museum or | | | 10|other entity and set out the name of such museum or other entity. | | | 11|Any person who wrongfully or erroneously certifies that the | | | 12|purchases are for any such museum or other entity or who otherwise | | | 13|violates the provisions of this paragraph shall be deemed guilty of | | | 14|a misdemeanor and, upon conviction thereof, shall be fined an amount | | | 15|equal to double the amount of sales tax involved or incarcerated for | | | 16|not more than sixty (60) days, or by both such fine and | | | 17|incarceration; | | | 18| 26. Sales of tickets for admission by any museum accredited by | | | 19|the American Association of Museums. In order to be eligible for | | | 20|the exemption provided by this paragraph, an amount equivalent to | | | 21|the amount of the tax which would otherwise be required to be | | | 22|collected pursuant to the provisions of Section 1350 et seq. of this | | | 23|title shall be separately stated on the admission ticket and shall | | | 24|be collected and used for the sole purpose of servicing or aiding in | | | Req. No. 6098 Page 12 ___________________________________________________________________________
1|the servicing of debt incurred by the museum to effect the | | | 2|construction, enlarging or renovation of any facility to be used for | | | 3|entertainment, edification or cultural cultivation to which entry is | | | 4|gained with a paid admission ticket; | | | 5| 27. Sales of tangible personal property or services occurring | | | 6|on or after June 1, 1995, to children's homes which are supported or | | | 7|sponsored by one or more churches, members of which serve as | | | 8|trustees of the home; | | | 9| 28. Sales of tangible personal property or services to the | | | 10|organization known as the Disabled American Veterans, Department of | | | 11|Oklahoma, Inc., and subordinate chapters thereof; | | | 12| 29. Sales of tangible personal property or services to youth | | | 13|camps which are supported or sponsored by one or more churches, | | | 14|members of which serve as trustees of the organization; | | | 15| 30. a. Until July 1, 2022, transfer of tangible personal | | | 16| property made pursuant to Section 3226 of Title 63 of | | | 17| the Oklahoma Statutes by the University Hospitals | | | 18| Trust, and | | | 19| b. Effective July 1, 2022, transfer of tangible personal | | | 20| property or services to or by: | | | 21| (1) the University Hospitals Trust created pursuant | | | 22| to Section 3224 of Title 63 of the Oklahoma | | | 23| Statutes, or | | | 24| | | | Req. No. 6098 Page 13 ___________________________________________________________________________
1| (2) nonprofit entities which are exempt from | | | 2| taxation pursuant to the provisions of the | | | 3| Internal Revenue Code of the United States, 26 | | | 4| U.S.C., Section 501(c)(3), which have entered | | | 5| into a joint operating agreement with the | | | 6| University Hospitals Trust; | | | 7| 31. Sales of tangible personal property or services to a | | | 8|municipality, county or school district pursuant to a lease or | | | 9|lease-purchase agreement executed between the vendor and a | | | 10|municipality, county or school district. A copy of the lease or | | | 11|lease-purchase agreement shall be retained by the vendor; | | | 12| 32. Sales of tangible personal property or services to any | | | 13|spaceport user, as defined in the Oklahoma Space Industry | | | 14|Development Act; | | | 15| 33. The sale, use, storage, consumption or distribution in this | | | 16|state, whether by the importer, exporter or another person, of any | | | 17|satellite or any associated launch vehicle including components of, | | | 18|and parts and motors for, any such satellite or launch vehicle, | | | 19|imported or caused to be imported into this state for the purpose of | | | 20|export by means of launching into space. This exemption provided by | | | 21|this paragraph shall not be affected by: | | | 22| a. the destruction in whole or in part of the satellite | | | 23| or launch vehicle, | | | 24| b. the failure of a launch to occur or be successful, or | | | Req. No. 6098 Page 14 ___________________________________________________________________________
1| | | | 2| c. the absence of any transfer or title to, or | | | 3| possession of, the satellite or launch vehicle after | | | 4| launch; | | | 5| 34. The sale, lease, use, storage, consumption or distribution | | | 6|in this state of any space facility, space propulsion system or | | | 7|space vehicle, satellite or station of any kind possessing space | | | 8|flight capacity including components thereof; | | | 9| 35. The sale, lease, use, storage, consumption or distribution | | | 10|in this state of tangible personal property, placed on or used | | | 11|aboard any space facility, space propulsion system or space vehicle, | | | 12|satellite, or station possessing space flight capacity, which is | | | 13|launched into space, irrespective of whether such tangible property | | | 14|is returned to this state for subsequent use, storage, or | | | 15|consumption in any manner; | | | 16| 36. The sale, lease, use, storage, consumption or distribution | | | 17|in this state of tangible personal property meeting the definition | | | 18|of "section 38 property" as defined in Sections 48(a)(1)(A) and | | | 19|(B)(i) of the Internal Revenue Code of 1986, that is an integral | | | 20|part of and used primarily in support of space flight; however, | | | 21|section 38 property used in support of space flight shall not | | | 22|include general office equipment, any boat, mobile home, motor | | | 23|vehicle or other vehicle of a class or type required to be | | | 24|registered, licensed, titled or documented in this state or by the | | | Req. No. 6098 Page 15 ___________________________________________________________________________
1|United States government, or any other property not specifically | | | 2|suited to supporting space activity. The term "in support of space | | | 3|flight", for purposes of this paragraph, means the altering, | | | 4|monitoring, controlling, regulating, adjusting, servicing or | | | 5|repairing of any space facility, space propulsion systems or space | | | 6|vehicle, satellite or station possessing space flight capacity | | | 7|including the components thereof; | | | 8| 37. The purchase or lease of machinery and equipment for use at | | | 9|a fixed location in this state, which is used exclusively in the | | | 10|manufacturing, processing, compounding or producing of any space | | | 11|facility, space propulsion system or space vehicle, satellite or | | | 12|station of any kind possessing space flight capacity. Provided, the | | | 13|exemption provided for in this paragraph shall not be allowed unless | | | 14|the purchaser or lessee signs an affidavit stating that the item or | | | 15|items to be exempted are for the exclusive use designated herein. | | | 16|Any person furnishing a false affidavit to the vendor for the | | | 17|purpose of evading payment of any tax imposed by Section 1354 of | | | 18|this title shall be subject to the penalties provided by law. As | | | 19|used in this paragraph, "machinery and equipment" means "section 38 | | | 20|property" as defined in Sections 48(a)(1)(A) and (B)(i) of the | | | 21|Internal Revenue Code of 1986, which is used as an integral part of | | | 22|the manufacturing, processing, compounding or producing of items of | | | 23|tangible personal property. Such term includes parts and | | | 24| | | | Req. No. 6098 Page 16 ___________________________________________________________________________
1|accessories only to the extent that the exemption thereof is | | | 2|consistent with the provisions of this paragraph; | | | 3| 38. The amount of a surcharge or any other amount which is | | | 4|separately stated on an admission ticket which is imposed, collected | | | 5|and used for the sole purpose of constructing, remodeling or | | | 6|enlarging facilities of a public trust having a municipality or | | | 7|county as its sole beneficiary; | | | 8| 39. Sales of tangible personal property or services which are | | | 9|directly used in or for the benefit of a state park in this state, | | | 10|which are made to an organization which is exempt from taxation | | | 11|pursuant to the provisions of the Internal Revenue Code, 26 U.S.C., | | | 12|Section 501(c)(3) and which is organized primarily for the purpose | | | 13|of supporting one or more state parks located in this state; | | | 14| 40. The sale, lease or use of parking privileges by an | | | 15|institution of The Oklahoma State System of Higher Education; | | | 16| 41. Sales of tangible personal property or services for use on | | | 17|campus or school construction projects for the benefit of | | | 18|institutions of The Oklahoma State System of Higher Education, | | | 19|private institutions of higher education accredited by the Oklahoma | | | 20|State Regents for Higher Education or any public school or school | | | 21|district when such projects are financed by or through the use of | | | 22|nonprofit entities which are exempt from taxation pursuant to the | | | 23|provisions of the Internal Revenue Code, 26 U.S.C., Section | | | 24|501(c)(3); | | | Req. No. 6098 Page 17 ___________________________________________________________________________
1| 42. Sales of tangible personal property or services by an | | | 2|organization which is exempt from taxation pursuant to the | | | 3|provisions of the Internal Revenue Code, 26 U.S.C., Section | | | 4|501(c)(3), in the course of conducting a national championship | | | 5|sports event, but only if all or a portion of the payment in | | | 6|exchange therefor would qualify as the receipt of a qualified | | | 7|sponsorship payment described in Internal Revenue Code, 26 U.S.C., | | | 8|Section 513(i). Sales exempted pursuant to this paragraph shall be | | | 9|exempt from all Oklahoma sales, use, excise and gross receipts | | | 10|taxes; | | | 11| 43. Sales of tangible personal property or services to or by an | | | 12|organization which: | | | 13| a. is exempt from taxation pursuant to the provisions of | | | 14| the Internal Revenue Code, 26 U.S.C., Section | | | 15| 501(c)(3), | | | 16| b. is affiliated with a comprehensive university within | | | 17| The Oklahoma State System of Higher Education, and | | | 18| c. has been organized primarily for the purpose of | | | 19| providing education and teacher training and | | | 20| conducting events relating to robotics; | | | 21| 44. The first Fifteen Thousand Dollars ($15,000.00) each year | | | 22|from sales of tangible personal property to or by youth athletic | | | 23|teams which are part of an athletic organization exempt from | | | 24|taxation pursuant to the provisions of the Internal Revenue Code, 26 | | | Req. No. 6098 Page 18 ___________________________________________________________________________
1|U.S.C., Section 501(c)(4), for the purposes of raising funds for the | | | 2|benefit of the team; | | | 3| 45. Sales of tickets for admission to a collegiate athletic | | | 4|event that is held in a facility owned or operated by a municipality | | | 5|or a public trust of which the municipality is the sole beneficiary | | | 6|and that actually determines or is part of a tournament or | | | 7|tournament process for determining a conference tournament | | | 8|championship, a conference championship, or a national championship; | | | 9| 46. Sales of tangible personal property or services to or by an | | | 10|organization which is exempt from taxation pursuant to the | | | 11|provisions of the Internal Revenue Code, 26 U.S.C., Section | | | 12|501(c)(3) and is operating the Oklahoma City National Memorial and | | | 13|Museum, an affiliate of the National Park System; | | | 14| 47. Sales of tangible personal property or services to | | | 15|organizations which are exempt from federal taxation pursuant to the | | | 16|provisions of Section 501(c)(3) of the Internal Revenue Code, 26 | | | 17|U.S.C., Section 501(c)(3), the memberships of which are limited to | | | 18|honorably discharged veterans, and which furnish financial support | | | 19|to area veterans' organizations to be used for the purpose of | | | 20|constructing a memorial or museum; | | | 21| 48. Sales of tangible personal property or services on or after | | | 22|January 1, 2003, to an organization which is exempt from taxation | | | 23|pursuant to the provisions of the Internal Revenue Code, 26 U.S.C., | | | 24|Section 501(c)(3) that is expending monies received from a private | | | Req. No. 6098 Page 19 ___________________________________________________________________________
1|foundation grant in conjunction with expenditures of local sales tax | | | 2|revenue to construct a local public library; | | | 3| 49. Sales of tangible personal property or services to a state | | | 4|that borders this state or any political subdivision of that state, | | | 5|but only to the extent that the other state or political subdivision | | | 6|exempts or does not impose a tax on similar sales of items to this | | | 7|state or a political subdivision of this state; | | | 8| 50. Effective July 1, 2005, sales of tangible personal property | | | 9|or services to the Career Technology Student Organizations under the | | | 10|direction and supervision of the Oklahoma Department of Career and | | | 11|Technology Education; | | | 12| 51. Sales of tangible personal property to a public trust | | | 13|having either a single city, town or county or multiple cities, | | | 14|towns or counties or combination thereof as beneficiary or | | | 15|beneficiaries or a nonprofit organization which is exempt from | | | 16|taxation pursuant to the provisions of the Internal Revenue Code, 26 | | | 17|U.S.C., Section 501(c)(3) for the purpose of constructing | | | 18|improvements to or expanding a hospital or nursing home owned and | | | 19|operated by any such public trust or nonprofit entity prior to July | | | 20|1, 2008, in counties with a population of less than one hundred | | | 21|thousand (100,000) persons, according to the most recent Federal | | | 22|Decennial Census. As used in this paragraph, "constructing | | | 23|improvements to or expanding" shall not mean any expense for routine | | | 24|maintenance or general repairs and shall require a project cost of | | | Req. No. 6098 Page 20 ___________________________________________________________________________
1|at least One Hundred Thousand Dollars ($100,000.00). For purposes | | | 2|of this paragraph, sales made to a contractor or subcontractor that | | | 3|enters into a contractual relationship with a public trust or | | | 4|nonprofit entity as described by this paragraph shall be considered | | | 5|sales made to the public trust or nonprofit entity. The exemption | | | 6|authorized by this paragraph shall be administered in the form of a | | | 7|refund from the sales tax revenues apportioned pursuant to Section | | | 8|1353 of this title and the vendor shall be required to collect the | | | 9|sales tax otherwise applicable to the transaction. The purchaser | | | 10|may apply for a refund of the sales tax paid in the manner | | | 11|prescribed by this paragraph. Within thirty (30) days after the end | | | 12|of each fiscal year, any purchaser that is entitled to make | | | 13|application for a refund based upon the exempt treatment authorized | | | 14|by this paragraph may file an application for refund of the sales | | | 15|taxes paid during such preceding fiscal year. The Tax Commission | | | 16|shall prescribe a form for purposes of making the application for | | | 17|refund. The Tax Commission shall determine whether or not the total | | | 18|amount of sales tax exemptions claimed by all purchasers is equal to | | | 19|or less than Six Hundred Fifty Thousand Dollars ($650,000.00). If | | | 20|such claims are less than or equal to that amount, the Tax | | | 21|Commission shall make refunds to the purchasers in the full amount | | | 22|of the documented and verified sales tax amounts. If such claims by | | | 23|all purchasers are in excess of Six Hundred Fifty Thousand Dollars | | | 24|($650,000.00), the Tax Commission shall determine the amount of each | | | Req. No. 6098 Page 21 ___________________________________________________________________________
1|purchaser's claim, the total amount of all claims by all purchasers, | | | 2|and the percentage each purchaser's claim amount bears to the total. | | | 3| The resulting percentage determined for each purchaser shall be | | | 4|multiplied by Six Hundred Fifty Thousand Dollars ($650,000.00) to | | | 5|determine the amount of refundable sales tax to be paid to each | | | 6|purchaser. The pro rata refund amount shall be the only method to | | | 7|recover sales taxes paid during the preceding fiscal year and no | | | 8|balance of any sales taxes paid on a pro rata basis shall be the | | | 9|subject of any subsequent refund claim pursuant to this paragraph; | | | 10| 52. Effective July 1, 2006, sales of tangible personal property | | | 11|or services to any organization which assists, trains, educates, and | | | 12|provides housing for physically and mentally handicapped persons and | | | 13|which is exempt from taxation pursuant to the provisions of the | | | 14|Internal Revenue Code, 26 U.S.C., Section 501(c)(3) and that | | | 15|receives at least eighty-five percent (85%) of its annual budget | | | 16|from state or federal funds. In order to receive the benefit of the | | | 17|exemption authorized by this paragraph, the taxpayer shall be | | | 18|required to make payment of the applicable sales tax at the time of | | | 19|sale to the vendor in the manner otherwise required by law. | | | 20|Notwithstanding any other provision of the Oklahoma Uniform Tax | | | 21|Procedure Code to the contrary, the taxpayer shall be authorized to | | | 22|file a claim for refund of sales taxes paid that qualify for the | | | 23|exemption authorized by this paragraph for a period of one (1) year | | | 24|after the date of the sale transaction. The taxpayer shall be | | | Req. No. 6098 Page 22 ___________________________________________________________________________
1|required to provide documentation as may be prescribed by the | | | 2|Oklahoma Tax Commission in support of the refund claim. The total | | | 3|amount of sales tax qualifying for exempt treatment pursuant to this | | | 4|paragraph shall not exceed One Hundred Seventy-five Thousand Dollars | | | 5|($175,000.00) each fiscal year. Claims for refund shall be | | | 6|processed in the order in which such claims are received by the | | | 7|Oklahoma Tax Commission. If a claim otherwise timely filed exceeds | | | 8|the total amount of refunds payable for a fiscal year, such claim | | | 9|shall be barred; | | | 10| 53. The first Two Thousand Dollars ($2,000.00) each year of | | | 11|sales of tangible personal property or services to, by, or for the | | | 12|benefit of a qualified neighborhood watch organization that is | | | 13|endorsed or supported by or working directly with a law enforcement | | | 14|agency with jurisdiction in the area in which the neighborhood watch | | | 15|organization is located. As used in this paragraph, "qualified | | | 16|neighborhood watch organization" means an organization that is a | | | 17|not-for-profit corporation under the laws of the State of Oklahoma | | | 18|that was created to help prevent criminal activity in an area | | | 19|through community involvement and interaction with local law | | | 20|enforcement and which is one of the first two thousand organizations | | | 21|which makes application to the Oklahoma Tax Commission for the | | | 22|exemption after March 29, 2006; | | | 23| 54. Sales of tangible personal property to a nonprofit | | | 24|organization, exempt from taxation pursuant to the provisions of the | | | Req. No. 6098 Page 23 ___________________________________________________________________________
1|Internal Revenue Code, 26 U.S.C., Section 501(c)(3), organized | | | 2|primarily for the purpose of providing services to homeless persons | | | 3|during the day and located in a metropolitan area with a population | | | 4|in excess of five hundred thousand (500,000) persons according to | | | 5|the latest Federal Decennial Census. The exemption authorized by | | | 6|this paragraph shall be applicable to sales of tangible personal | | | 7|property to a qualified entity occurring on or after January 1, | | | 8|2005; | | | 9| 55. Sales of tangible personal property or services to or by an | | | 10|organization which is exempt from taxation pursuant to the | | | 11|provisions of the Internal Revenue Code, 26 U.S.C., Section | | | 12|501(c)(3) for events the principal purpose of which is to provide | | | 13|funding for the preservation of wetlands and habitat for wild ducks; | | | 14| 56. Sales of tangible personal property or services to or by an | | | 15|organization which is exempt from taxation pursuant to the | | | 16|provisions of the Internal Revenue Code, 26 U.S.C., Section | | | 17|501(c)(3) for events the principal purpose of which is to provide | | | 18|funding for the preservation and conservation of wild turkeys; | | | 19| 57. Sales of tangible personal property or services to an | | | 20|organization which: | | | 21| a. is exempt from taxation pursuant to the provisions of | | | 22| the Internal Revenue Code, 26 U.S.C., Section | | | 23| 501(c)(3), and | | | 24| | | | Req. No. 6098 Page 24 ___________________________________________________________________________
1| b. is part of a network of community-based, autonomous | | | 2| member organizations that meets the following | | | 3| criteria: | | | 4| (1) serves people with workplace disadvantages and | | | 5| disabilities by providing job training and | | | 6| employment services, as well as job placement | | | 7| opportunities and post-employment support, | | | 8| (2) has locations in the United States and at least | | | 9| twenty other countries, | | | 10| (3) collects donated clothing and household goods to | | | 11| sell in retail stores and provides contract labor | | | 12| services to business and government, and | | | 13| (4) provides documentation to the Oklahoma Tax | | | 14| Commission that over seventy-five percent (75%) | | | 15| of its revenues are channeled into employment, | | | 16| job training and placement programs and other | | | 17| critical community services; | | | 18| 58. Sales of tickets made on or after September 21, 2005, and | | | 19|complimentary or free tickets for admission issued on or after | | | 20|September 21, 2005, which have a value equivalent to the charge that | | | 21|would have otherwise been made, for admission to a professional | | | 22|athletic event in which a team in the National Basketball | | | 23|Association is a participant, which is held in a facility owned or | | | 24|operated by a municipality, a county or a public trust of which a | | | Req. No. 6098 Page 25 ___________________________________________________________________________
1|municipality or a county is the sole beneficiary, and sales of | | | 2|tickets made on or after July 1, 2007, and complimentary or free | | | 3|tickets for admission issued on or after July 1, 2007, which have a | | | 4|value equivalent to the charge that would have otherwise been made, | | | 5|for admission to a professional athletic event in which a team in | | | 6|the National Hockey League is a participant, which is held in a | | | 7|facility owned or operated by a municipality, a county or a public | | | 8|trust of which a municipality or a county is the sole beneficiary; | | | 9| 59. Sales of tickets for admission and complimentary or free | | | 10|tickets for admission which have a value equivalent to the charge | | | 11|that would have otherwise been made to a professional sporting event | | | 12|involving ice hockey, baseball, basketball, football or arena | | | 13|football, or soccer. As used in this paragraph, "professional | | | 14|sporting event" means an organized athletic competition between | | | 15|teams that are members of an organized league or association with | | | 16|centralized management, other than a national league or national | | | 17|association, that imposes requirements for participation in the | | | 18|league upon the teams, the individual athletes or both, and which | | | 19|uses a salary structure to compensate the athletes; | | | 20| 60. Sales of tickets for admission to an annual event sponsored | | | 21|by an educational and charitable organization of women which is | | | 22|exempt from taxation pursuant to the provisions of the Internal | | | 23|Revenue Code, 26 U.S.C., Section 501(c)(3) and has as its mission | | | 24|promoting volunteerism, developing the potential of women and | | | Req. No. 6098 Page 26 ___________________________________________________________________________
1|improving the community through the effective action and leadership | | | 2|of trained volunteers; | | | 3| 61. Sales of tangible personal property or services to an | | | 4|organization, which is exempt from taxation pursuant to the | | | 5|provisions of the Internal Revenue Code, 26 U.S.C., Section | | | 6|501(c)(3), and which is itself a member of an organization which is | | | 7|exempt from taxation pursuant to the provisions of the Internal | | | 8|Revenue Code, 26 U.S.C., Section 501(c)(3), if the membership | | | 9|organization is primarily engaged in advancing the purposes of its | | | 10|member organizations through fundraising, public awareness or other | | | 11|efforts for the benefit of its member organizations, and if the | | | 12|member organization is primarily engaged either in providing | | | 13|educational services and programs concerning health-related diseases | | | 14|and conditions to individuals suffering from such health-related | | | 15|diseases and conditions or their caregivers and family members or | | | 16|support to such individuals, or in health-related research as to | | | 17|such diseases and conditions, or both. In order to qualify for the | | | 18|exemption authorized by this paragraph, the member nonprofit | | | 19|organization shall be required to provide proof to the Oklahoma Tax | | | 20|Commission of its membership status in the membership organization; | | | 21| 62. Sales of tangible personal property or services to or by an | | | 22|organization which is part of a national volunteer women's service | | | 23|organization dedicated to promoting patriotism, preserving American | | | 24| | | | Req. No. 6098 Page 27 ___________________________________________________________________________
1|history and securing better education for children and which has at | | | 2|least 168,000 members in 3,000 chapters across the United States; | | | 3| 63. Sales of tangible personal property or services to or by a | | | 4|YWCA or YMCA organization which is part of a national nonprofit | | | 5|community service organization working to meet the health and social | | | 6|service needs of its members across the United States; | | | 7| 64. Sales of tangible personal property or services to or by a | | | 8|veteran's organization which is exempt from taxation pursuant to the | | | 9|provisions of the Internal Revenue Code, 26 U.S.C., Section | | | 10|501(c)(19) and which is known as the Veterans of Foreign Wars of the | | | 11|United States, Oklahoma Chapters; | | | 12| 65. Sales of boxes of food by a church or by an organization, | | | 13|which is exempt from taxation pursuant to the provisions of the | | | 14|Internal Revenue Code, 26 U.S.C., Section 501(c)(3). To qualify | | | 15|under the provisions of this paragraph, the organization must be | | | 16|organized for the primary purpose of feeding needy individuals or to | | | 17|encourage volunteer service by requiring such service in order to | | | 18|purchase food. These boxes shall only contain edible staple food | | | 19|items; | | | 20| 66. Sales of tangible personal property or services to any | | | 21|person with whom a church has duly entered into a construction | | | 22|contract, necessary for carrying out such contract or to any | | | 23|subcontractor to such a construction contract; | | | 24| | | | Req. No. 6098 Page 28 ___________________________________________________________________________
1| 67. Sales of tangible personal property or services used | | | 2|exclusively for charitable or educational purposes, to or by an | | | 3|organization which: | | | 4| a. is exempt from taxation pursuant to the provisions of | | | 5| the Internal Revenue Code, 26 U.S.C., Section | | | 6| 501(c)(3), | | | 7| b. has filed a Not-for-Profit Certificate of | | | 8| Incorporation in this state, and | | | 9| c. is organized for the purpose of: | | | 10| (1) providing training and education to | | | 11| developmentally disabled individuals, | | | 12| (2) educating the community about the rights, | | | 13| abilities and strengths of developmentally | | | 14| disabled individuals, and | | | 15| (3) promoting unity among developmentally disabled | | | 16| individuals in their community and geographic | | | 17| area; | | | 18| 68. Sales of tangible personal property or services to any | | | 19|organization which is a shelter for abused, neglected, or abandoned | | | 20|children and which is exempt from taxation pursuant to the | | | 21|provisions of the Internal Revenue Code, 26 U.S.C., Section | | | 22|501(c)(3); provided, until July 1, 2008, such exemption shall apply | | | 23|only to eligible shelters for children from birth to age twelve (12) | | | 24| | | | Req. No. 6098 Page 29 ___________________________________________________________________________
1|and after July 1, 2008, such exemption shall apply to eligible | | | 2|shelters for children from birth to age eighteen (18); | | | 3| 69. Sales of tangible personal property or services to a child | | | 4|care center which is licensed pursuant to the Oklahoma Child Care | | | 5|Facilities Licensing Act and which: | | | 6| a. possesses a 3-star rating from the Department of | | | 7| Human Services Reaching for the Stars Program or a | | | 8| national accreditation, and | | | 9| b. allows on-site universal prekindergarten education to | | | 10| be provided to four-year-old children through a | | | 11| contractual agreement with any public school or school | | | 12| district. | | | 13| For the purposes of this paragraph, sales made to any person, | | | 14|firm, agency or entity that has entered previously into a | | | 15|contractual relationship with a child care center for construction | | | 16|and improvement of buildings and other structures owned by the child | | | 17|care center and operated for educational purposes shall be | | | 18|considered sales made to a child care center. Any such person, | | | 19|firm, agency or entity making purchases on behalf of a child care | | | 20|center shall certify, in writing, on the copy of the invoice or | | | 21|sales ticket the nature of the purchase. Any such person, or person | | | 22|acting on behalf of a firm, agency or entity making purchases on | | | 23|behalf of a child care center in violation of this paragraph shall | | | 24|be guilty of a misdemeanor and upon conviction thereof shall be | | | Req. No. 6098 Page 30 ___________________________________________________________________________
1|fined an amount equal to double the amount of sales tax involved or | | | 2|incarcerated for not more than sixty (60) days or both; | | | 3| 70. a. Sales of tangible personal property to a service | | | 4| organization of mothers who have children who are | | | 5| serving or who have served in the military, which | | | 6| service organization is exempt from taxation pursuant | | | 7| to the provisions of the Internal Revenue Code, 26 | | | 8| U.S.C., Section 501(c)(19) and which is known as the | | | 9| Blue Star Mothers of America, Inc. The exemption | | | 10| provided by this paragraph shall only apply to the | | | 11| purchase of tangible personal property actually sent | | | 12| to United States military personnel overseas who are | | | 13| serving in a combat zone and not to any other tangible | | | 14| personal property purchased by the organization. | | | 15| Provided, this exemption shall not apply to any sales | | | 16| tax levied by a city, town, county, or any other | | | 17| jurisdiction in this state. | | | 18| b. The exemption authorized by this paragraph shall be | | | 19| administered in the form of a refund from the sales | | | 20| tax revenues apportioned pursuant to Section 1353 of | | | 21| this title, and the vendor shall be required to | | | 22| collect the sales tax otherwise applicable to the | | | 23| transaction. The purchaser may apply for a refund of | | | 24| the state sales tax paid in the manner prescribed by | | | Req. No. 6098 Page 31 ___________________________________________________________________________
1| this paragraph. Within sixty (60) days after the end | | | 2| of each calendar quarter, any purchaser that is | | | 3| entitled to make application for a refund based upon | | | 4| the exempt treatment authorized by this paragraph may | | | 5| file an application for refund of the state sales | | | 6| taxes paid during such preceding calendar quarter. | | | 7| The Tax Commission shall prescribe a form for purposes | | | 8| of making the application for refund. | | | 9| c. A purchaser who applies for a refund pursuant to this | | | 10| paragraph shall certify that the items were actually | | | 11| sent to military personnel overseas in a combat zone. | | | 12| Any purchaser that applies for a refund for the | | | 13| purchase of items that are not authorized for | | | 14| exemption under this paragraph shall be subject to a | | | 15| penalty in the amount of Five Hundred Dollars | | | 16| ($500.00); | | | 17| 71. Sales of food and snack items to or by an organization | | | 18|which is exempt from taxation pursuant to the provisions of the | | | 19|Internal Revenue Code, 26 U.S.C., Section 501(c)(3), whose primary | | | 20|and principal purpose is providing funding for scholarships in the | | | 21|medical field; | | | 22| 72. Sales of tangible personal property or services for use | | | 23|solely on construction projects for organizations which are exempt | | | 24|from taxation pursuant to the provisions of the Internal Revenue | | | Req. No. 6098 Page 32 ___________________________________________________________________________
1|Code, 26 U.S.C., Section 501(c)(3) and whose purpose is providing | | | 2|end-of-life care and access to hospice services to low-income | | | 3|individuals who live in a facility owned by the organization. The | | | 4|exemption provided by this paragraph applies to sales to the | | | 5|organization as well as to sales to any person with whom the | | | 6|organization has duly entered into a construction contract, | | | 7|necessary for carrying out such contract or to any subcontractor to | | | 8|such a construction contract. Any person making purchases on behalf | | | 9|of such organization shall certify, in writing, on the copy of the | | | 10|invoice or sales ticket to be retained by the vendor that the | | | 11|purchases are made for and on behalf of such organization and set | | | 12|out the name of such organization. Any person who wrongfully or | | | 13|erroneously certifies that purchases are for any of the above-named | | | 14|organizations or who otherwise violates this section shall be guilty | | | 15|of a misdemeanor and upon conviction thereof shall be fined an | | | 16|amount equal to double the amount of sales tax involved or | | | 17|incarcerated for not more than sixty (60) days or both; | | | 18| 73. Sales of tickets for admission to events held by | | | 19|organizations exempt from taxation pursuant to the provisions of the | | | 20|Internal Revenue Code, 26 U.S.C., Section 501(c)(3) that are | | | 21|organized for the purpose of supporting general hospitals licensed | | | 22|by the State Department of Health; | | | 23| 74. Sales of tangible personal property or services: | | | 24| | | | Req. No. 6098 Page 33 ___________________________________________________________________________
1| a. to a foundation which is exempt from taxation pursuant | | | 2| to the provisions of the Internal Revenue Code, 26 | | | 3| U.S.C., Section 501(c)(3) and which raises | | | 4| tax-deductible contributions in support of a wide | | | 5| range of firearms-related public interest activities | | | 6| of the National Rifle Association of America and other | | | 7| organizations that defend and foster Second Amendment | | | 8| rights, and | | | 9| b. to or by a grassroots fundraising program for sales | | | 10| related to events to raise funds for a foundation | | | 11| meeting the qualifications of subparagraph a of this | | | 12| paragraph; | | | 13| 75. Sales by an organization or entity which is exempt from | | | 14|taxation pursuant to the provisions of the Internal Revenue Code, 26 | | | 15|U.S.C., Section 501(c)(3) which are related to a fundraising event | | | 16|sponsored by the organization or entity when the event does not | | | 17|exceed any five (5) consecutive days and when the sales are not in | | | 18|the organization's or the entity's regular course of business. | | | 19|Provided, the exemption provided in this paragraph shall be limited | | | 20|to tickets sold for admittance to the fundraising event and items | | | 21|which were donated to the organization or entity for sale at the | | | 22|event; | | | 23| 76. Effective November 1, 2017, sales of tangible personal | | | 24|property or services to an organization which is exempt from | | | Req. No. 6098 Page 34 ___________________________________________________________________________
1|taxation pursuant to the provisions of the Internal Revenue Code, 26 | | | 2|U.S.C., Section 501(c)(3) and operates as a collaborative model | | | 3|which connects community agencies in one location to serve | | | 4|individuals and families affected by violence and where victims have | | | 5|access to services and advocacy at no cost to the victim; | | | 6| 77. Effective July 1, 2018, sales of tangible personal property | | | 7|or services to or by an association which is exempt from taxation | | | 8|pursuant to the provisions of the Internal Revenue Code, 26 U.S.C., | | | 9|Section 501(c)(19) and which is known as the National Guard | | | 10|Association of Oklahoma; | | | 11| 78. Effective July 1, 2018, sales of tangible personal property | | | 12|or services to or by an association which is exempt from taxation | | | 13|pursuant to the provisions of the Internal Revenue Code, 26 U.S.C., | | | 14|Section 501(c)(4) and which is known as the Marine Corps League of | | | 15|Oklahoma; | | | 16| 79. Sales of tangible personal property or services to the | | | 17|American Legion, whether the purchase is made by the entity | | | 18|chartered by the United States Congress or is an entity organized | | | 19|under the laws of this or another state pursuant to the authority of | | | 20|the national American Legion organization; | | | 21| 80. Sales of tangible personal property or services to or by an | | | 22|organization which is: | | | 23| a. exempt from taxation pursuant to the provisions of | | | 24| | | | Req. No. 6098 Page 35 ___________________________________________________________________________
1| the Internal Revenue Code, 26 U.S.C., Section | | | 2| 501(c)(3), | | | 3| b. verified with a letter from the MIT Fab Foundation as | | | 4| an official member of the Fab Lab Network in | | | 5| compliance with the Fab Charter, and | | | 6| c. able to provide documentation that its primary and | | | 7| principal purpose is to provide community access to | | | 8| advanced 21st century manufacturing and digital | | | 9| fabrication tools for science, technology, | | | 10| engineering, art and math (STEAM) learning skills, | | | 11| developing inventions, creating and sustaining | | | 12| businesses and producing personalized products; | | | 13| 81. Effective November 1, 2021, sales of tangible personal | | | 14|property or services used solely for construction and remodeling | | | 15|projects to an organization which is exempt from taxation pursuant | | | 16|to the provisions of the Internal Revenue Code, 26 U.S.C., Section | | | 17|501(c)(3), and which meets the following requirements: | | | 18| a. its primary purpose is to construct or remodel and | | | 19| sell affordable housing and provide homeownership | | | 20| education to residents of Oklahoma that have an income | | | 21| that is below one hundred percent (100%) of the Family | | | 22| Median Income guidelines as defined by the U.S. | | | 23| Department of Housing and Urban Development, | | | 24| | | | Req. No. 6098 Page 36 ___________________________________________________________________________
1| b. it conducts its activities in a manner that serves | | | 2| public or charitable purposes, rather than commercial | | | 3| purposes, | | | 4| c. it receives funding and revenue and charges fees in a | | | 5| manner that does not incentivize it or its employees | | | 6| to act other than in the best interests of its | | | 7| clients, and | | | 8| d. it compensates its employees in a manner that does | | | 9| not incentivize employees to act other than in the | | | 10| best interests of its clients; | | | 11| 82. Effective November 1, 2021, sales of tangible personal | | | 12|property or services to a nonprofit entity, organized pursuant to | | | 13|Oklahoma law before January 1, 2022, exempt from federal income | | | 14|taxation pursuant to Section 501(c) of the Internal Revenue Code of | | | 15|1986, as amended, the principal functions of which are to provide | | | 16|assistance to natural persons following a disaster, with program | | | 17|emphasis on repair or restoration to single-family residential | | | 18|dwellings or the construction of a replacement single-family | | | 19|residential dwelling. As used in this paragraph, "disaster" means | | | 20|damage to property with or without accompanying injury to persons | | | 21|from heavy rain, high winds, tornadic winds, drought, wildfire, | | | 22|snow, ice, geologic disturbances, explosions, chemical accidents or | | | 23|spills and other events causing damage to property on a large scale. | | | 24| For purposes of this paragraph, an entity that expended at least | | | Req. No. 6098 Page 37 ___________________________________________________________________________
1|seventy-five percent (75%) of its funds on the restoration to | | | 2|single-family housing following a disaster including related general | | | 3|and administrative expenses, shall be eligible for the exemption | | | 4|authorized by this paragraph; | | | 5| 83. Effective November 1, 2021, through December 31, 2024, | | | 6|sales of tangible personal property or services to a museum that: | | | 7| a. operates as a part of an organization which is exempt | | | 8| from taxation pursuant to the provisions of the | | | 9| Internal Revenue Code, 26 U.S.C., Section 501(c)(3), | | | 10| b. is not accredited by the American Alliance of | | | 11| Museums, and | | | 12| c. operates on an annual budget of less than One Million | | | 13| Dollars ($1,000,000.00); | | | 14| 84. Until July 1, 2022, sales of tangible personal property or | | | 15|services for use in a clinical practice or medical facility operated | | | 16|by an organization which is exempt from taxation pursuant to the | | | 17|provisions of the Internal Revenue Code of the United States, 26 | | | 18|U.S.C., Section 501(c)(3), and which has entered into a joint | | | 19|operating agreement with the University Hospitals Trust created | | | 20|pursuant to Section 3224 of Title 63 of the Oklahoma Statutes. The | | | 21|exemption provided by this paragraph shall be limited to the | | | 22|purchase of tangible personal property and services for use in | | | 23|clinical practices or medical facilities acquired or leased by the | | | 24|organization from the University Hospitals Authority, University | | | Req. No. 6098 Page 38 ___________________________________________________________________________
1|Hospitals Trust, or the University of Oklahoma on or after June 1, | | | 2|2021;and| | | 3|85. Sales of tangible personal property or services to a | | | 4|nonprofit entity, organized pursuant to Oklahoma law before January | | | 5|1, 2019, exempt from federal income taxation pursuant to Section | | | 6|501(c) of the Internal Revenue Code of 1986, as amended, the | | | 7|principal functions of which are to provide assistance to natural | | | 8|persons following a disaster, with program emphasis on repair or | | | 9|restoration to single-family residential dwellings or the | | | 10|construction of a replacement single-family residential dwelling. | | | 11|For purposes of this paragraph, an entity operated exclusively for | | | 12|charitable and educational purposes through the coordination of | | | 13|volunteers for the disaster recovery of homes (as derived from Part | | | 14|III, Statement of Program Services, of Internal Revenue Service Form | | | 15|990) and offers its services free of charge to disaster survivors | | | 16|statewide who are low income with no or limited means of recovery on | | | 17|their own for the restoration to single-family housing following a | | | 18|disaster including related general and administrative expenses, | | | 19|shall be eligible for the exemption authorized by this paragraph. | | | 20|The exemption provided by this paragraph shall only be applicable to | | | 21|sales made on or after the effective date of this act. As used in | | | 22|this paragraph, "disaster" means damage to property with or without | | | 23|accompanying injury to persons from heavy rain, high winds, tornadic | | | 24|winds, drought, wildfire, snow, ice, geologic disturbances, | | | Req. No. 6098 Page 39 ___________________________________________________________________________
1|explosions, chemical accidents or spills and other events causing | | | 2|damage to property on a large scale; and | | | 3| 86. Sales of tangible personal property or services to or by a | | | 4|nonprofit organization, formed pursuant to the provisions of | | | 5|Oklahoma law, exempt from federal income taxation pursuant to the | | | 6|provisions of Section 501(c)(3) of the Internal Revenue Code of | | | 7|1986, as amended, having its principal purpose the support of | | | 8|Science, Technology, Engineering and Mathematics ("STEM") education | | | 9|curriculum and related activities. | | | 10| SECTION 2. This act shall become effective July 1, 2023. | | | 11| SECTION 3. It being immediately necessary for the preservation | | | 12|of the public peace, health or safety, an emergency is hereby | | | 13|declared to exist, by reason whereof this act shall take effect and | | | 14|be in full force from and after its passage and approval. | | | 15| | | | 16| 59-1-6098 MAH 01/15/23 | | | 17| | | | 18| | | | 19| | | | 20| | | | 21| | | | 22| | | | 23| | | | 24| | | | Req. No. 6098 Page 40