1| STATE OF OKLAHOMA |
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2| 2nd Session of the 60th Legislature (2026) |
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3|HOUSE BILL 3916 By: Dollens |
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4| |
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5| |
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6| AS INTRODUCED |
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7| An Act relating to revenue and taxation; amending 68 |
| O.S. 2021, Section 1356, as last amended by Section |
8| 1, Chapter 392, O.S.L. 2025 (68 O.S. Supp. 2025, |
| Section 1356), which relates to sales tax exemptions |
9| for governmental and nonprofit entities; prohibiting |
| exemption for certain entity if they charge any |
10| patient insured under a commercial health insurance |
| policy a certain amount over what the federal |
11| government charges under Medicare; amending 68 O.S. |
| 2021, Section 2359, which relates to organizations |
12| exempt from income taxation; prohibiting exemption |
| for certain entity if they charge any patient insured |
13| under a commercial health insurance policy a certain |
| amount over what the federal government charges under |
14| Medicare; amending 68 O.S. 2021, Section 2887, as |
| amended by Section 1, Chapter 260, O.S.L. 2023 (68 |
15| O.S. Supp. 2025, Section 2887), which relates to |
| exemptions from ad valorem taxation; prohibiting |
16| exemption for certain entity if they charge any |
| patient insured under a commercial health insurance |
17| policy a certain amount over what the federal |
| government charges under Medicare; and providing an |
18| effective date. |
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19| |
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20| |
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21|BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA: |
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22| SECTION 1. AMENDATORY 68 O.S. 2021, Section 1356, as |
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23|last amended by Section 1, Chapter 392, O.S.L. 2025 (68 O.S. Supp. |
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24|2025, Section 1356), is amended to read as follows: |
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1| Section 1356. Exemptions - Governmental and nonprofit entities. |
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2| There are hereby specifically exempted from the tax levied by |
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3|Section 1350 et seq. of this title: |
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4| 1. Sale of tangible personal property or services to the United |
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5|States government or to this state, any political subdivision of |
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6|this state, or any agency of a political subdivision of this state; |
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7|provided, all sales to contractors in connection with the |
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8|performance of any contract with the United States government, this |
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9|state, or any of its political subdivisions shall not be exempted |
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10|from the tax levied by Section 1350 et seq. of this title, except as |
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11|hereinafter provided; |
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12| 2. Sales of property to agents appointed by or under contract |
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13|with agencies or instrumentalities of the United States government |
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14|if ownership and possession of such property transfers immediately |
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15|to the United States government; |
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16| 3. Sales of property to agents appointed by or under contract |
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17|with a political subdivision of this state if the sale of such |
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18|property is associated with the development of a qualified federal |
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19|facility, as provided in the Oklahoma Federal Facilities Development |
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20|Act, and if ownership and possession of such property transfers |
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21|immediately to the political subdivision or the state; |
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22| 4. Sales made directly by county, district, or state fair |
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23|authorities of this state, upon the premises of the fair authority, |
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24|for the sole benefit of the fair authority or sales of admission |
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1|tickets to such fairs or fair events at any location in the state |
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2|authorized by county, district, or state fair authorities; provided, |
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3|the exemption provided by this paragraph for admission tickets to |
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4|fair events shall apply only to any portion of the admission price |
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5|that is retained by or distributed to the fair authority. As used |
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6|in this paragraph, "fair event" shall be limited to an event held on |
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7|the premises of the fair authority in conjunction with and during |
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8|the time period of a county, district, or state fair; |
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9| 5. Sale of food in cafeterias or lunchrooms of elementary |
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10|schools, high schools, colleges, or universities which are operated |
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11|primarily for teachers and pupils and are not operated primarily for |
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12|the public or for profit; |
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13| 6. Dues paid to fraternal, religious, civic, charitable, or |
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14|educational societies or organizations by regular members thereof, |
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15|provided, such societies or organizations operate under what is |
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16|commonly termed the lodge plan or system, and provided such |
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17|societies or organizations do not operate for a profit which inures |
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18|to the benefit of any individual member or members thereof to the |
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19|exclusion of other members and dues paid monthly or annually to |
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20|privately owned scientific and educational libraries by members |
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21|sharing the use of services rendered by such libraries with students |
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22|interested in the study of geology, petroleum engineering, or |
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23|related subjects; |
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24| |
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1| 7. Sale of tangible personal property or services to or by |
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2|churches, except sales made in the course of business for profit or |
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3|savings, competing with other persons engaged in the same, or a |
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4|similar business or sale of tangible personal property or services |
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5|by an organization exempt from federal income tax pursuant to |
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6|Section 501(c)(3) of the Internal Revenue Code of 1986, as amended, |
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7|made on behalf of or at the request of a church or churches if the |
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8|sale of such property is conducted not more than once each calendar |
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9|year for a period not to exceed three (3) days by the organization |
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10|and proceeds from the sale of such property are used by the church |
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11|or churches or by the organization for charitable purposes; |
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12| 8. The amount of proceeds received from the sale of admission |
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13|tickets which is separately stated on the ticket of admission for |
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14|the repayment of money borrowed by any accredited state-supported |
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15|college or university or any public trust of which a county in this |
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16|state is the beneficiary, for the purpose of constructing or |
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17|enlarging any facility to be used for the staging of an athletic |
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18|event, a theatrical production, or any other form of entertainment, |
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19|edification or cultural cultivation to which entry is gained with a |
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20|paid admission ticket. Such facilities include, but are not limited |
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21|to, athletic fields, athletic stadiums, field houses, amphitheaters, |
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22|and theaters. To be eligible for this sales tax exemption, the |
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23|amount separately stated on the admission ticket shall be a |
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24|surcharge which is imposed, collected, and used for the sole purpose |
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1|of servicing or aiding in the servicing of debt incurred by the |
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2|college or university to effect the capital improvements |
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3|hereinbefore described; |
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4| 9. Sales of tangible personal property or services to the |
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5|council organizations or similar state supervisory organizations of |
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6|the Boy Scouts of America, Girl Scouts of the U.S.A., and Camp Fire; |
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7| 10. Sale of tangible personal property or services to any |
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8|county, municipality, rural water district, public school district, |
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9|city-county library system, the institutions of The Oklahoma State |
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10|System of Higher Education, the Grand River Dam Authority, the |
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11|Northeast Oklahoma Public Facilities Authority, the Oklahoma |
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12|Municipal Power Authority, City of Tulsa-Rogers County Port |
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13|Authority, Muskogee City-County Port Authority, the Oklahoma |
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14|Department of Veterans Affairs, the Broken Bow Economic Development |
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15|Authority, Ardmore Development Authority, Durant Industrial |
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16|Authority, Oklahoma Ordnance Works Authority, Central Oklahoma |
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17|Master Conservancy District, Arbuckle Master Conservancy District, |
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18|Fort Cobb Reservoir Master Conservancy District, Foss Reservoir |
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19|Master Conservancy District, Mountain Park Master Conservancy |
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20|District, Waurika Lake Master Conservancy District and the Office of |
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21|Management and Enterprise Services only when carrying out a public |
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22|construction contract on behalf of the Oklahoma Department of |
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23|Veterans Affairs, and effective July 1, 2022, the University |
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24|Hospitals Trust, or to any person with whom any of the above-named |
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1|subdivisions or agencies of this state has duly entered into a |
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2|public contract pursuant to law, necessary for carrying out such |
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3|public contract or to any subcontractor to such a public contract. |
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4|Any person making purchases on behalf of such subdivision or agency |
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5|of this state shall certify, in writing, on the copy of the invoice |
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6|or sales ticket to be retained by the vendor that the purchases are |
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7|made for and on behalf of such subdivision or agency of this state |
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8|and set out the name of such public subdivision or agency. Any |
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9|person who wrongfully or erroneously certifies that purchases are |
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10|for any of the above-named subdivisions or agencies of this state or |
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11|who otherwise violates this section shall be guilty of a misdemeanor |
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12|and upon conviction thereof shall be fined an amount equal to double |
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13|the amount of sales tax involved or incarcerated for not more than |
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14|sixty (60) days or both; |
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15| 11. Sales of tangible personal property or services to private |
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16|institutions of higher education and private elementary and |
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17|secondary institutions of education accredited by the State |
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18|Department of Education or registered by the State Board of |
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19|Education for purposes of participating in federal programs or |
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20|accredited as defined by the Oklahoma State Regents for Higher |
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21|Education which are exempt from taxation pursuant to the provisions |
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22|of the Internal Revenue Code of 1986, as amended, 26 U.S.C., Section |
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23|501(c)(3) including materials, supplies, and equipment used in the |
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24| |
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1|construction and improvement of buildings and other structures owned |
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2|by the institutions and operated for educational purposes. |
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3| Any person, firm, agency, or entity making purchases on behalf |
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4|of any institution, agency or subdivision in this state, shall |
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5|certify in writing, on the copy of the invoice or sales ticket the |
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6|nature of the purchases, and violation of this paragraph shall be a |
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7|misdemeanor as set forth in paragraph 10 of this section; |
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8| 12. Tuition and educational fees paid to private institutions |
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9|of higher education and private elementary and secondary |
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10|institutions of education accredited by the State Department of |
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11|Education or registered by the State Board of Education for purposes |
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12|of participating in federal programs or accredited as defined by the |
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13|Oklahoma State Regents for Higher Education which are exempt from |
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14|taxation pursuant to the provisions of the Internal Revenue Code of |
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15|1986, as amended, 26 U.S.C., Section 501(c)(3); |
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16| 13. a. Sales of tangible personal property made by: |
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17| (1) a public school, |
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18| (2) a private school offering instruction for grade |
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19| levels kindergarten through twelfth grade, |
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20| (3) a public school district, |
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21| (4) a public or private school board, |
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22| (5) a public or private school student group or |
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23| organization, |
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24| |
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1| (6) a parent-teacher association or organization |
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2| other than as specified in subparagraph b of this |
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3| paragraph, or |
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4| (7) public or private school personnel for purposes |
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5| of raising funds for the benefit of a public or |
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6| private school, public school district, public or |
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7| private school board, or public or private school |
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8| student group or organization, or |
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9| b. Sales of tangible personal property made by or to |
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10| nonprofit parent-teacher associations or organizations |
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11| exempt from taxation pursuant to the provisions of the |
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12| Internal Revenue Code of 1986, as amended, 26 U.S.C., |
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13| Section 501(c)(3), nonprofit local public or private |
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14| school foundations which solicit money or property in |
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15| the name of any public or private school or public |
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16| school district. |
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17| The exemption provided by this paragraph for sales made by a |
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18|public or private school shall be limited to those public or private |
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19|schools accredited by the State Department of Education or |
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20|registered by the State Board of Education for purposes of |
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21|participating in federal programs. Sale of tangible personal |
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22|property in this paragraph shall include sale of admission tickets |
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23|and concessions at athletic events; |
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24| 14. Sales of tangible personal property by: |
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1| a. local 4-H clubs, |
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2| b. county, regional or state 4-H councils, |
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3| c. county, regional or state 4-H committees, |
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4| d. 4-H leader associations, |
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5| e. county, regional or state 4-H foundations, and |
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6| f. authorized 4-H camps and training centers. |
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7| The exemption provided by this paragraph shall be limited to |
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8|sales for the purpose of raising funds for the benefit of such |
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9|organizations. Sale of tangible personal property exempted by this |
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10|paragraph shall include sale of admission tickets; |
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11| 15. The first Seventy-five Thousand Dollars ($75,000.00) each |
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12|year from sale of tickets and concessions at athletic events by each |
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13|organization exempt from taxation pursuant to the provisions of the |
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14|Internal Revenue Code of 1986, as amended, 26 U.S.C., Section |
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15|501(c)(4); |
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16| 16. Sales of tangible personal property or services to any |
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17|person with whom the Oklahoma Tourism and Recreation Department has |
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18|entered into a public contract and which is necessary for carrying |
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19|out such contract to assist the Department in the development and |
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20|production of advertising, promotion, publicity, and public |
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21|relations programs; |
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22| 17. Sales of tangible personal property or services to fire |
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23|departments organized pursuant to Section 592 of Title 18 of the |
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24|Oklahoma Statutes, which items are to be used for the purposes of |
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1|the fire department. Any person making purchases on behalf of any |
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2|such fire department shall certify, in writing, on the copy of the |
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3|invoice or sales ticket to be retained by the vendor that the |
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4|purchases are made for and on behalf of such fire department and set |
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5|out the name of such fire department. Any person who wrongfully or |
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6|erroneously certifies that the purchases are for any such fire |
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7|department or who otherwise violates the provisions of this section |
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8|shall be deemed guilty of a misdemeanor and, upon conviction |
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9|thereof, shall be fined an amount equal to double the amount of |
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10|sales tax involved or incarcerated for not more than sixty (60) |
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11|days, or both; |
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12| 18. Complimentary or free tickets for admission to places of |
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13|amusement, sports, entertainment, exhibition, display, or other |
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14|recreational events or activities which are issued through a box |
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15|office or other entity which is operated by a state institution of |
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16|higher education with institutional employees or by a municipality |
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17|with municipal employees; |
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18| 19. The first Fifteen Thousand Dollars ($15,000.00) each year |
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19|from sales of tangible personal property by fire departments |
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20|organized pursuant to Title 11, 18, or 19 of the Oklahoma Statutes |
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21|for the purposes of raising funds for the benefit of the fire |
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22|department. Fire departments selling tangible personal property for |
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23|the purposes of raising funds shall be limited to no more than six |
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24| |
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1|(6) days each year to raise such funds in order to receive the |
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2|exemption granted by this paragraph; |
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3| 20. Sales of tangible personal property or services to any Boys |
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4|& Girls Clubs of America affiliate in this state which is not |
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5|affiliated with the Salvation Army and which is exempt from taxation |
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6|pursuant to the provisions of the Internal Revenue Code of 1986, as |
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7|amended, 26 U.S.C., Section 501(c)(3); |
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8| 21. Sales of tangible personal property or services to any |
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9|organization, which takes court-adjudicated juveniles for purposes |
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10|of rehabilitation, and which is exempt from taxation pursuant to the |
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11|provisions of the Internal Revenue Code of 1986, as amended, 26 |
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12|U.S.C., Section 501(c)(3), provided that at least fifty percent |
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13|(50%) of the juveniles served by such organization are court |
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14|adjudicated and the organization receives state funds in an amount |
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15|less than ten percent (10%) of the annual budget of the |
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16|organization; |
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17| 22. Sales of tangible personal property or services to: |
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18| a. any health center as defined in Section 254b of Title |
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19| 42 of the United States Code, |
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20| b. any clinic receiving disbursements of state monies |
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21| from the Indigent Health Care Revolving Fund pursuant |
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22| to the provisions of Section 66 of Title 56 of the |
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23| Oklahoma Statutes, |
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24| |
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1| c. any community-based health center which meets all of |
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2| the following criteria: |
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3| (1) provides primary care services at no cost to the |
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4| recipient, and |
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5| (2) is exempt from taxation pursuant to the |
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6| provisions of Section 501(c)(3) of the Internal |
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7| Revenue Code of 1986, as amended, 26 U.S.C., |
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8| Section 501(c)(3), and |
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9| d. any community mental health center as defined in |
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10| Section 3-302 of Title 43A of the Oklahoma Statutes. |
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11| This exemption shall not apply to the entities provided for in |
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12|subparagraphs a through d of this paragraph if they charge any |
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13|patient insured under a commercial health insurance policy an amount |
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14|exceeding two hundred percent (200%) of the Medicare reimbursement |
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15|rate for the same service or substantially equivalent service as |
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16|published by the Centers for Medicare and Medicaid Services for the |
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17|applicable geographic region; |
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18| 23. Dues or fees including free or complimentary dues or fees |
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19|which have a value equivalent to the charge that could have |
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20|otherwise been made, to YMCAs, YWCAs, or municipally-owned |
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21|municipally owned recreation centers for the use of facilities and |
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22|programs; |
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23| 24. The first Fifteen Thousand Dollars ($15,000.00) each year |
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24|from sales of tangible personal property or services to or by a |
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1|cultural organization established to sponsor and promote |
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2|educational, charitable, and cultural events for disadvantaged |
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3|children, and which organization is exempt from taxation pursuant to |
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4|the provisions of the Internal Revenue Code of 1986, as amended, 26 |
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5|U.S.C., Section 501(c)(3); |
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6| 25. Sales of tangible personal property or services to museums |
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7|or other entities which have been accredited by the American |
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8|Alliance of Museums. Any person making purchases on behalf of any |
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9|such museum or other entity shall certify, in writing, on the copy |
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10|of the invoice or sales ticket to be retained by the vendor that the |
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11|purchases are made for and on behalf of such museum or other entity |
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12|and set out the name of such museum or other entity. Any person who |
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13|wrongfully or erroneously certifies that the purchases are for any |
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14|such museum or other entity or who otherwise violates the provisions |
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15|of this paragraph shall be deemed guilty of a misdemeanor and, upon |
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16|conviction thereof, shall be fined an amount equal to double the |
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17|amount of sales tax involved or incarcerated for not more than sixty |
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18|(60) days, or by both such fine and incarceration; |
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19| 26. Sales of tickets for admission by any museum accredited by |
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20|the American Alliance of Museums. In order to be eligible for the |
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21|exemption provided by this paragraph, an amount equivalent to the |
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22|amount of the tax which would otherwise be required to be collected |
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23|pursuant to the provisions of Section 1350 et seq. of this title |
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24|shall be separately stated on the admission ticket and shall be |
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1|collected and used for the sole purpose of servicing or aiding in |
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2|the servicing of debt incurred by the museum to effect the |
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3|construction, enlarging or renovation of any facility to be used for |
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4|entertainment, edification, or cultural cultivation to which entry |
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5|is gained with a paid admission ticket; |
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6| 27. Sales of tangible personal property or services occurring |
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7|on or after June 1, 1995, to children's homes which are supported or |
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8|sponsored by one or more churches, members of which serve as |
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9|trustees of the home; |
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10| 28. Sales of tangible personal property or services to the |
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11|organization known as the Disabled American Veterans, Department of |
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12|Oklahoma, Inc., and subordinate chapters thereof; |
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13| 29. Sales of tangible personal property or services to youth |
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14|camps which are supported or sponsored by one or more churches, |
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15|members of which serve as trustees of the organization; |
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16| 30. a. Until July 1, 2022, transfer of tangible personal |
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17| property made pursuant to Section 3226 of Title 63 of |
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18| the Oklahoma Statutes by the University Hospitals |
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19| Trust, and |
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20| b. Effective July 1, 2022, transfer of tangible personal |
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21| property or services to or by: |
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22| (1) the University Hospitals Trust created pursuant |
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23| to Section 3224 of Title 63 of the Oklahoma |
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24| Statutes, or |
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1| (2) nonprofit entities which are exempt from |
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2| taxation pursuant to the provisions of the |
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3| Internal Revenue Code of 1986, as amended, of the |
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4| United States, 26 U.S.C., Section 501(c)(3), |
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5| which have entered into a joint operating |
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6| agreement with the University Hospitals Trust; |
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7| 31. Sales of tangible personal property or services to a |
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8|municipality, county, or school district pursuant to a lease or |
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9|lease-purchase agreement executed between the vendor and a |
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10|municipality, county, or school district. A copy of the lease or |
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11|lease-purchase agreement shall be retained by the vendor; |
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12| 32. Sales of tangible personal property or services to any |
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13|spaceport user, as defined in the Oklahoma Space Industry |
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14|Development Act; |
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15| 33. The sale, use, storage, consumption, or distribution in |
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16|this state, whether by the importer, exporter, or another person, of |
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17|any satellite or any associated launch vehicle including components |
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18|of, and parts and motors for, any such satellite or launch vehicle, |
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19|imported or caused to be imported into this state for the purpose of |
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20|export by means of launching into space. This exemption provided by |
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21|this paragraph shall not be affected by: |
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22| a. the destruction in whole or in part of the satellite |
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23| or launch vehicle, |
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24| b. the failure of a launch to occur or be successful, or |
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1| |
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2| c. the absence of any transfer or title to, or |
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3| possession of, the satellite or launch vehicle after |
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4| launch; |
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5| 34. The sale, lease, use, storage, consumption, or distribution |
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6|in this state of any space facility, space propulsion system or |
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7|space vehicle, satellite, or station of any kind possessing space |
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8|flight capacity including components thereof; |
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9| 35. The sale, lease, use, storage, consumption, or distribution |
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10|in this state of tangible personal property, placed on or used |
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11|aboard any space facility, space propulsion system or space vehicle, |
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12|satellite, or station possessing space flight capacity, which is |
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13|launched into space, irrespective of whether such tangible property |
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14|is returned to this state for subsequent use, storage, or |
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15|consumption in any manner; |
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16| 36. The sale, lease, use, storage, consumption, or distribution |
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17|in this state of tangible personal property meeting the definition |
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18|of "section 38 property" as defined in Sections 48(a)(1)(A) and |
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19|(B)(i) of the Internal Revenue Code of 1986, as amended, that is an |
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20|integral part of and used primarily in support of space flight; |
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21|however, section 38 property used in support of space flight shall |
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22|not include general office equipment, any boat, mobile home, motor |
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23|vehicle, or other vehicle of a class or type required to be |
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24|registered, licensed, titled or documented in this state or by the |
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1|United States government, or any other property not specifically |
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2|suited to supporting space activity. The term "in support of space |
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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, as amended, which is used as an |
| |
22|integral part of the manufacturing, processing, compounding, or |
| |
23|producing of items of tangible personal property. Such term |
| |
24| |
| |
Req. No. 14210 Page 17
___________________________________________________________________________
1|includes parts and accessories only to the extent that the exemption |
| |
2|thereof is 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 of 1986, as |
| |
12|amended, 26 U.S.C., Section 501(c)(3) and which is organized |
| |
13|primarily for the purpose of supporting one or more state parks |
| |
14|located in this state; |
| |
15| 40. The sale, lease, or use of parking privileges by an |
| |
16|institution of The Oklahoma State System of Higher Education; |
| |
17| 41. Sales of tangible personal property or services for use on |
| |
18|campus or school construction projects for the benefit of |
| |
19|institutions of The Oklahoma State System of Higher Education, |
| |
20|private institutions of higher education accredited by the Oklahoma |
| |
21|State Regents for Higher Education, or any public school or school |
| |
22|district when such projects are financed by or through the use of |
| |
23|nonprofit entities which are exempt from taxation pursuant to the |
| |
24| |
| |
Req. No. 14210 Page 18
___________________________________________________________________________
1|provisions of the Internal Revenue Code of 1986, as amended, 26 |
| |
2|U.S.C., Section 501(c)(3); |
| |
3| 42. Sales of tangible personal property or services by an |
| |
4|organization which is exempt from taxation pursuant to the |
| |
5|provisions of the Internal Revenue Code of 1986, as amended, 26 |
| |
6|U.S.C., Section 501(c)(3), in the course of conducting a national |
| |
7|championship sports event, but only if all or a portion of the |
| |
8|payment in exchange therefor would qualify as the receipt of a |
| |
9|qualified sponsorship payment described in Internal Revenue Code of |
| |
10|1986, as amended, 26 U.S.C., Section 513(i). Sales exempted |
| |
11|pursuant to this paragraph shall be exempt from all Oklahoma sales, |
| |
12|use, excise, and gross receipts taxes; |
| |
13| 43. Sales of tangible personal property or services to or by an |
| |
14|organization which: |
| |
15| a. is exempt from taxation pursuant to the provisions of |
| |
16| the Internal Revenue Code of 1986, as amended, 26 |
| |
17| U.S.C., Section 501(c)(3), |
| |
18| b. is affiliated with a comprehensive university within |
| |
19| The Oklahoma State System of Higher Education, and |
| |
20| c. has been organized primarily for the purpose of |
| |
21| providing education and teacher training and |
| |
22| conducting events relating to robotics; |
| |
23| 44. The first Fifteen Thousand Dollars ($15,000.00) each year |
| |
24|from sales of tangible personal property to or by youth athletic |
| |
Req. No. 14210 Page 19
___________________________________________________________________________
1|teams which are part of an athletic organization exempt from |
| |
2|taxation pursuant to the provisions of the Internal Revenue Code of |
| |
3|1986, as amended, 26 U.S.C., Section 501(c)(4), for the purposes of |
| |
4|raising funds for the benefit of the team; |
| |
5| 45. Sales of tickets for admission to a collegiate athletic |
| |
6|event that is held in a facility owned or operated by a municipality |
| |
7|or a public trust of which the municipality is the sole beneficiary |
| |
8|and that actually determines or is part of a tournament or |
| |
9|tournament process for determining a conference tournament |
| |
10|championship, a conference championship, or a national championship; |
| |
11| 46. Sales of tangible personal property or services to or by an |
| |
12|organization which is exempt from taxation pursuant to the |
| |
13|provisions of the Internal Revenue Code of 1986, as amended, 26 |
| |
14|U.S.C., Section 501(c)(3) and is operating the Oklahoma City |
| |
15|National Memorial and Museum, an affiliate of the National Park |
| |
16|System; |
| |
17| 47. Sales of tangible personal property or services to |
| |
18|organizations which are exempt from federal taxation pursuant to the |
| |
19|provisions of Section 501(c)(3) of the Internal Revenue Code of |
| |
20|1986, as amended, 26 U.S.C., Section 501(c)(3), the memberships of |
| |
21|which are limited to honorably discharged veterans, and which |
| |
22|furnish financial support to area veterans' organizations to be used |
| |
23|for the purpose of constructing a memorial or museum; |
| |
24| |
| |
Req. No. 14210 Page 20
___________________________________________________________________________
1| 48. Sales of tangible personal property or services on or after |
| |
2|January 1, 2003, to an organization which is exempt from taxation |
| |
3|pursuant to the provisions of the Internal Revenue Code of 1986, as |
| |
4|amended, 26 U.S.C., Section 501(c)(3) that is expending monies |
| |
5|received from a private foundation grant in conjunction with |
| |
6|expenditures of local sales tax revenue to construct a local public |
| |
7|library; |
| |
8| 49. Sales of tangible personal property or services to a state |
| |
9|that borders this state or any political subdivision of that state, |
| |
10|but only to the extent that the other state or political subdivision |
| |
11|exempts or does not impose a tax on similar sales of items to this |
| |
12|state or a political subdivision of this state; |
| |
13| 50. Effective July 1, 2005, sales of tangible personal property |
| |
14|or services to the career technology student organizations under the |
| |
15|direction and supervision of the Oklahoma Department of Career and |
| |
16|Technology Education; |
| |
17| 51. Sales of tangible personal property to a public trust |
| |
18|having either a single city, town or county or multiple cities, |
| |
19|towns or counties, or combination thereof as beneficiary or |
| |
20|beneficiaries or a nonprofit organization which is exempt from |
| |
21|taxation pursuant to the provisions of the Internal Revenue Code of |
| |
22|1986, as amended, 26 U.S.C., Section 501(c)(3) for the purpose of |
| |
23|constructing improvements to or expanding a hospital or nursing home |
| |
24|owned and operated by any such public trust or nonprofit entity |
| |
Req. No. 14210 Page 21
___________________________________________________________________________
1|prior to July 1, 2008, in counties with a population of less than |
| |
2|one hundred thousand (100,000) persons, according to the most recent |
| |
3|Federal Decennial Census. As used in this paragraph, "constructing |
| |
4|improvements to or expanding" shall not mean any expense for routine |
| |
5|maintenance or general repairs and shall require a project cost of |
| |
6|at least One Hundred Thousand Dollars ($100,000.00). For purposes |
| |
7|of this paragraph, sales made to a contractor or subcontractor that |
| |
8|enters into a contractual relationship with a public trust or |
| |
9|nonprofit entity as described by this paragraph shall be considered |
| |
10|sales made to the public trust or nonprofit entity. The exemption |
| |
11|authorized by this paragraph shall be administered in the form of a |
| |
12|refund from the sales tax revenues apportioned pursuant to Section |
| |
13|1353 of this title and the vendor shall be required to collect the |
| |
14|sales tax otherwise applicable to the transaction. The purchaser |
| |
15|may apply for a refund of the sales tax paid in the manner |
| |
16|prescribed by this paragraph. Within thirty (30) days after the end |
| |
17|of each fiscal year, any purchaser that is entitled to make |
| |
18|application for a refund based upon the exempt treatment authorized |
| |
19|by this paragraph may file an application for refund of the sales |
| |
20|taxes paid during such preceding fiscal year. The Oklahoma Tax |
| |
21|Commission shall prescribe a form for purposes of making the |
| |
22|application for refund. The Tax Commission shall determine whether |
| |
23|or not the total amount of sales tax exemptions claimed by all |
| |
24|purchasers is equal to or less than Six Hundred Fifty Thousand |
| |
Req. No. 14210 Page 22
___________________________________________________________________________
1|Dollars ($650,000.00). If such claims are less than or equal to |
| |
2|that amount, the Tax Commission shall make refunds to the purchasers |
| |
3|in the full amount of the documented and verified sales tax amounts. |
| |
4| If such claims by all purchasers are in excess of Six Hundred Fifty |
| |
5|Thousand Dollars ($650,000.00), the Tax Commission shall determine |
| |
6|the amount of each purchaser's claim, the total amount of all claims |
| |
7|by all purchasers, and the percentage each purchaser's claim amount |
| |
8|bears to the total. The resulting percentage determined for each |
| |
9|purchaser shall be multiplied by Six Hundred Fifty Thousand Dollars |
| |
10|($650,000.00) to determine the amount of refundable sales tax to be |
| |
11|paid to each purchaser. The pro rata refund amount shall be the |
| |
12|only method to recover sales taxes paid during the preceding fiscal |
| |
13|year and no balance of any sales taxes paid on a pro rata basis |
| |
14|shall be the subject of any subsequent refund claim pursuant to this |
| |
15|paragraph; |
| |
16| 52. Effective July 1, 2006, sales of tangible personal property |
| |
17|or services to any organization which assists, trains, educates, and |
| |
18|provides housing for physically and mentally disabled persons and |
| |
19|which is exempt from taxation pursuant to the provisions of the |
| |
20|Internal Revenue Code of 1986, as amended, 26 U.S.C., Section |
| |
21|501(c)(3) and that receives at least eighty-five percent (85%) of |
| |
22|its annual budget from state or federal funds. In order to receive |
| |
23|the benefit of the exemption authorized by this paragraph, the |
| |
24|taxpayer shall be required to make payment of the applicable sales |
| |
Req. No. 14210 Page 23
___________________________________________________________________________
1|tax at the time of sale to the vendor in the manner otherwise |
| |
2|required by law. Notwithstanding any other provision of the Uniform |
| |
3|Tax Procedure Code to the contrary, the taxpayer shall be authorized |
| |
4|to file a claim for refund of sales taxes paid that qualify for the |
| |
5|exemption authorized by this paragraph for a period of one (1) year |
| |
6|after the date of the sale transaction. The taxpayer shall be |
| |
7|required to provide documentation as may be prescribed by the |
| |
8|Oklahoma Tax Commission in support of the refund claim. The total |
| |
9|amount of sales tax qualifying for exempt treatment pursuant to this |
| |
10|paragraph shall not exceed One Hundred Seventy-five Thousand Dollars |
| |
11|($175,000.00) each fiscal year. Claims for refund shall be |
| |
12|processed in the order in which such claims are received by the |
| |
13|Oklahoma Tax Commission. If a claim otherwise timely filed exceeds |
| |
14|the total amount of refunds payable for a fiscal year, such claim |
| |
15|shall be barred; |
| |
16| 53. The first Two Thousand Dollars ($2,000.00) each year of |
| |
17|sales of tangible personal property or services to, by, or for the |
| |
18|benefit of a qualified neighborhood watch organization that is |
| |
19|endorsed or supported by or working directly with a law enforcement |
| |
20|agency with jurisdiction in the area in which the neighborhood watch |
| |
21|organization is located. As used in this paragraph, "qualified |
| |
22|neighborhood watch organization" means an organization that is a |
| |
23|not-for-profit corporation under the laws of this state that was |
| |
24|created to help prevent criminal activity in an area through |
| |
Req. No. 14210 Page 24
___________________________________________________________________________
1|community involvement and interaction with local law enforcement and |
| |
2|which is one of the first two thousand organizations which makes |
| |
3|application to the Oklahoma Tax Commission for the exemption after |
| |
4|March 29, 2006; |
| |
5| 54. Sales of tangible personal property to a nonprofit |
| |
6|organization, exempt from taxation pursuant to the provisions of the |
| |
7|Internal Revenue Code of 1986, as amended, 26 U.S.C., Section |
| |
8|501(c)(3), organized primarily for the purpose of providing services |
| |
9|to homeless persons during the day and located in a metropolitan |
| |
10|area with a population in excess of five hundred thousand (500,000) |
| |
11|persons according to the latest Federal Decennial Census. The |
| |
12|exemption authorized by this paragraph shall be applicable to sales |
| |
13|of tangible personal property to a qualified entity occurring on or |
| |
14|after January 1, 2005; |
| |
15| 55. Sales of tangible personal property or services to or by an |
| |
16|organization which is exempt from taxation pursuant to the |
| |
17|provisions of the Internal Revenue Code of 1986, as amended, 26 |
| |
18|U.S.C., Section 501(c)(3) for events the principal purpose of which |
| |
19|is to provide funding for the preservation of wetlands and habitat |
| |
20|for wild ducks; |
| |
21| 56. Sales of tangible personal property or services to or by an |
| |
22|organization which is exempt from taxation pursuant to the |
| |
23|provisions of the Internal Revenue Code of 1986, as amended, 26 |
| |
24|U.S.C., Section 501(c)(3) for events the principal purpose of which |
| |
Req. No. 14210 Page 25
___________________________________________________________________________
1|is to provide funding for the preservation and conservation of wild |
| |
2|turkeys; |
| |
3| 57. Sales of tangible personal property or services to an |
| |
4|organization which: |
| |
5| a. is exempt from taxation pursuant to the provisions of |
| |
6| the Internal Revenue Code of 1986, as amended, 26 |
| |
7| U.S.C., Section 501(c)(3), and |
| |
8| b. is part of a network of community-based, autonomous |
| |
9| member organizations that meets the following |
| |
10| criteria: |
| |
11| (1) serves people with workplace disadvantages and |
| |
12| disabilities by providing job training and |
| |
13| employment services, as well as job placement |
| |
14| opportunities and post-employment support, |
| |
15| (2) has locations in the United States and at least |
| |
16| twenty other countries, |
| |
17| (3) collects donated clothing and household goods to |
| |
18| sell in retail stores and provides contract labor |
| |
19| services to business and government, and |
| |
20| (4) provides documentation to the Oklahoma Tax |
| |
21| Commission that over seventy-five percent (75%) |
| |
22| of its revenues are channeled into employment, |
| |
23| job training and placement programs, and other |
| |
24| critical community services; |
| |
Req. No. 14210 Page 26
___________________________________________________________________________
1| 58. Sales of tickets made on or after September 21, 2005, and |
| |
2|complimentary or free tickets for admission issued on or after |
| |
3|September 21, 2005, which have a value equivalent to the charge that |
| |
4|would have otherwise been made, for admission to a professional |
| |
5|athletic event in which a team in the National Basketball |
| |
6|Association is a participant, which is held in a facility owned or |
| |
7|operated by a municipality, a county, or a public trust of which a |
| |
8|municipality or a county is the sole beneficiary, and sales of |
| |
9|tickets made on or after July 1, 2007, and complimentary or free |
| |
10|tickets for admission issued on or after July 1, 2007, which have a |
| |
11|value equivalent to the charge that would have otherwise been made, |
| |
12|for admission to a professional athletic event in which a team in |
| |
13|the National Hockey League is a participant, which is held in a |
| |
14|facility owned or operated by a municipality, a county, or a public |
| |
15|trust of which a municipality or a county is the sole beneficiary; |
| |
16| 59. Sales of tickets for admission and complimentary or free |
| |
17|tickets for admission which have a value equivalent to the charge |
| |
18|that would have otherwise been made to a professional sporting event |
| |
19|involving ice hockey, baseball, basketball, football or arena |
| |
20|football, or soccer. As used in this paragraph, "professional |
| |
21|sporting event" means an organized athletic competition between |
| |
22|teams that are members of an organized league or association with |
| |
23|centralized management, other than a national league or national |
| |
24|association, that imposes requirements for participation in the |
| |
Req. No. 14210 Page 27
___________________________________________________________________________
1|league upon the teams, the individual athletes, or both, and which |
| |
2|uses a salary structure to compensate the athletes; |
| |
3| 60. Sales of tickets for admission to an annual event sponsored |
| |
4|by an educational and charitable organization of women which is |
| |
5|exempt from taxation pursuant to the provisions of the Internal |
| |
6|Revenue Code of 1986, as amended, 26 U.S.C., Section 501(c)(3) and |
| |
7|has as its mission promoting volunteerism, developing the potential |
| |
8|of women and improving the community through the effective action |
| |
9|and leadership of trained volunteers; |
| |
10| 61. Sales of tangible personal property or services to an |
| |
11|organization, which is exempt from taxation pursuant to the |
| |
12|provisions of the Internal Revenue Code of 1986, as amended, 26 |
| |
13|U.S.C., Section 501(c)(3), and which is itself a member of an |
| |
14|organization which is exempt from taxation pursuant to the |
| |
15|provisions of the Internal Revenue Code of 1986, as amended, 26 |
| |
16|U.S.C., Section 501(c)(3), if the membership organization is |
| |
17|primarily engaged in advancing the purposes of its member |
| |
18|organizations through fundraising, public awareness, or other |
| |
19|efforts for the benefit of its member organizations, and if the |
| |
20|member organization is primarily engaged either in providing |
| |
21|educational services and programs concerning health-related diseases |
| |
22|and conditions to individuals suffering from such health-related |
| |
23|diseases and conditions or their caregivers and family members or |
| |
24|support to such individuals, or in health-related research as to |
| |
Req. No. 14210 Page 28
___________________________________________________________________________
1|such diseases and conditions, or both. In order to qualify for the |
| |
2|exemption authorized by this paragraph, the member nonprofit |
| |
3|organization shall be required to provide proof to the Oklahoma Tax |
| |
4|Commission of its membership status in the membership organization; |
| |
5| 62. Sales of tangible personal property or services to or by an |
| |
6|organization which is part of a national volunteer women's service |
| |
7|organization dedicated to promoting patriotism, preserving American |
| |
8|history, and securing better education for children and which has at |
| |
9|least one hundred sixty-eight thousand members in three thousand |
| |
10|chapters across the United States; |
| |
11| 63. Sales of tangible personal property or services to or by a |
| |
12|YWCA or YMCA organization which is part of a national nonprofit |
| |
13|community service organization working to meet the health and social |
| |
14|service needs of its members across the United States; |
| |
15| 64. Sales of tangible personal property or services to or by a |
| |
16|veteran's organization which is exempt from taxation pursuant to the |
| |
17|provisions of the Internal Revenue Code of 1986, as amended, 26 |
| |
18|U.S.C., Section 501(c)(19) and which is known as the Veterans of |
| |
19|Foreign Wars of the United States, Oklahoma Chapters; |
| |
20| 65. Sales of boxes of food by a church or by an organization, |
| |
21|which is exempt from taxation pursuant to the provisions of the |
| |
22|Internal Revenue Code of 1986, as amended, 26 U.S.C., Section |
| |
23|501(c)(3). To qualify under the provisions of this paragraph, the |
| |
24|organization must be organized for the primary purpose of feeding |
| |
Req. No. 14210 Page 29
___________________________________________________________________________
1|needy individuals or to encourage volunteer service by requiring |
| |
2|such service in order to purchase food. These boxes shall only |
| |
3|contain edible staple food items; |
| |
4| 66. Sales of tangible personal property or services to any |
| |
5|person with whom a church has duly entered into a construction |
| |
6|contract, necessary for carrying out such contract or to any |
| |
7|subcontractor to such a construction contract; |
| |
8| 67. Sales of tangible personal property or services used |
| |
9|exclusively for charitable or educational purposes, to or by an |
| |
10|organization which: |
| |
11| a. is exempt from taxation pursuant to the provisions of |
| |
12| the Internal Revenue Code of 1986, as amended, 26 |
| |
13| U.S.C., Section 501(c)(3), |
| |
14| b. has filed a Not-for-Profit Certificate of |
| |
15| Incorporation in this state, and |
| |
16| c. is organized for the purpose of: |
| |
17| (1) providing training and education to |
| |
18| developmentally disabled individuals, |
| |
19| (2) educating the community about the rights, |
| |
20| abilities, and strengths of developmentally |
| |
21| disabled individuals, and |
| |
22| (3) promoting unity among developmentally disabled |
| |
23| individuals in their community and geographic |
| |
24| area; |
| |
Req. No. 14210 Page 30
___________________________________________________________________________
1| 68. Sales of tangible personal property or services to any |
| |
2|organization which is a shelter for abused, neglected, or abandoned |
| |
3|children and which is exempt from taxation pursuant to the |
| |
4|provisions of the Internal Revenue Code of 1986, as amended, 26 |
| |
5|U.S.C., Section 501(c)(3); provided, until July 1, 2008, such |
| |
6|exemption shall apply only to eligible shelters for children from |
| |
7|birth to age twelve (12) and after July 1, 2008, such exemption |
| |
8|shall apply to eligible shelters for children from birth to age |
| |
9|eighteen (18); |
| |
10| 69. Sales of tangible personal property or services to a child |
| |
11|care center which is licensed pursuant to the Oklahoma Child Care |
| |
12|Facilities Licensing Act and which: |
| |
13| a. possesses a 3-star rating from the Department of |
| |
14| Human Services Reaching for the Stars Program or a |
| |
15| national accreditation, and |
| |
16| b. allows on-site universal prekindergarten education to |
| |
17| be provided to four-year-old children through a |
| |
18| contractual agreement with any public school or school |
| |
19| district. |
| |
20| For the purposes of this paragraph, sales made to any person, |
| |
21|firm, agency, or entity that has entered previously into a |
| |
22|contractual relationship with a child care center for construction |
| |
23|and improvement of buildings and other structures owned by the child |
| |
24|care center and operated for educational purposes shall be |
| |
Req. No. 14210 Page 31
___________________________________________________________________________
1|considered sales made to a child care center. Any such person, |
| |
2|firm, agency, or entity making purchases on behalf of a child care |
| |
3|center shall certify, in writing, on the copy of the invoice or |
| |
4|sales ticket the nature of the purchase. Any such person, or person |
| |
5|acting on behalf of a firm, agency, or entity making purchases on |
| |
6|behalf of a child care center in violation of this paragraph shall |
| |
7|be guilty of a misdemeanor and upon conviction thereof shall be |
| |
8|fined an amount equal to double the amount of sales tax involved or |
| |
9|incarcerated for not more than sixty (60) days or both; |
| |
10| 70. a. Sales of tangible personal property to a service |
| |
11| organization of mothers who have children who are |
| |
12| serving or who have served in the military, which |
| |
13| service organization is exempt from taxation pursuant |
| |
14| to the provisions of the Internal Revenue Code of |
| |
15| 1986, as amended, 26 U.S.C., Section 501(c)(19) and |
| |
16| which is known as the Blue Star Mothers of America, |
| |
17| Inc. The exemption provided by this paragraph shall |
| |
18| only apply to the purchase of tangible personal |
| |
19| property actually sent to United States military |
| |
20| personnel overseas who are serving in a combat zone |
| |
21| and not to any other tangible personal property |
| |
22| purchased by the organization. Provided, this |
| |
23| exemption shall not apply to any sales tax levied by a |
| |
24| |
| |
Req. No. 14210 Page 32
___________________________________________________________________________
1| city, town, county, or any other jurisdiction in this |
| |
2| state. |
| |
3| b. The exemption authorized by this paragraph shall be |
| |
4| administered in the form of a refund from the sales |
| |
5| tax revenues apportioned pursuant to Section 1353 of |
| |
6| this title, and the vendor shall be required to |
| |
7| collect the sales tax otherwise applicable to the |
| |
8| transaction. The purchaser may apply for a refund of |
| |
9| the state sales tax paid in the manner prescribed by |
| |
10| this paragraph. Within sixty (60) days after the end |
| |
11| of each calendar quarter, any purchaser that is |
| |
12| entitled to make application for a refund based upon |
| |
13| the exempt treatment authorized by this paragraph may |
| |
14| file an application for refund of the state sales |
| |
15| taxes paid during such preceding calendar quarter. |
| |
16| The Tax Commission shall prescribe a form for purposes |
| |
17| of making the application for refund. |
| |
18| c. A purchaser who applies for a refund pursuant to this |
| |
19| paragraph shall certify that the items were actually |
| |
20| sent to military personnel overseas in a combat zone. |
| |
21| Any purchaser that applies for a refund for the |
| |
22| purchase of items that are not authorized for |
| |
23| exemption under this paragraph shall be subject to a |
| |
24| |
| |
Req. No. 14210 Page 33
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1| penalty in the amount of Five Hundred Dollars |
| |
2| ($500.00); |
| |
3| 71. Sales of food and snack items to or by an organization |
| |
4|which is exempt from taxation pursuant to the provisions of the |
| |
5|Internal Revenue Code of 1986, as amended, 26 U.S.C., Section |
| |
6|501(c)(3), whose primary and principal purpose is providing funding |
| |
7|for scholarships in the medical field; |
| |
8| 72. Sales of tangible personal property or services for use |
| |
9|solely on construction projects for organizations which are exempt |
| |
10|from taxation pursuant to the provisions of the Internal Revenue |
| |
11|Code of 1986, as amended, 26 U.S.C., Section 501(c)(3) and whose |
| |
12|purpose is providing end-of-life care and access to hospice services |
| |
13|to low-income individuals who live in a facility owned by the |
| |
14|organization. The exemption provided by this paragraph applies to |
| |
15|sales to the organization as well as to sales to any person with |
| |
16|whom the organization has duly entered into a construction contract, |
| |
17|necessary for carrying out such contract or to any subcontractor to |
| |
18|such a construction contract. Any person making purchases on behalf |
| |
19|of such organization shall certify, in writing, on the copy of the |
| |
20|invoice or sales ticket to be retained by the vendor that the |
| |
21|purchases are made for and on behalf of such organization and set |
| |
22|out the name of such organization. Any person who wrongfully or |
| |
23|erroneously certifies that purchases are for any of the above-named |
| |
24|organizations or who otherwise violates this section shall be guilty |
| |
Req. No. 14210 Page 34
___________________________________________________________________________
1|of a misdemeanor and upon conviction thereof shall be fined an |
| |
2|amount equal to double the amount of sales tax involved or |
| |
3|incarcerated for not more than sixty (60) days or both; |
| |
4| 73. Sales of tickets for admission to events held by |
| |
5|organizations exempt from taxation pursuant to the provisions of the |
| |
6|Internal Revenue Code of 1986, as amended, 26 U.S.C., Section |
| |
7|501(c)(3) that are organized for the purpose of supporting general |
| |
8|hospitals licensed by the State Department of Health; |
| |
9| 74. Sales of tangible personal property or services: |
| |
10| a. to a foundation which is exempt from taxation pursuant |
| |
11| to the provisions of the Internal Revenue Code of |
| |
12| 1986, as amended, 26 U.S.C., Section 501(c)(3) and |
| |
13| which raises tax-deductible contributions in support |
| |
14| of a wide range of firearms-related public interest |
| |
15| activities of the National Rifle Association of |
| |
16| America and other organizations that defend and foster |
| |
17| Second Amendment rights, and |
| |
18| b. to or by a grassroots fundraising program for sales |
| |
19| related to events to raise funds for a foundation |
| |
20| meeting the qualifications of subparagraph a of this |
| |
21| paragraph; |
| |
22| 75. Sales by an organization or entity which is exempt from |
| |
23|taxation pursuant to the provisions of the Internal Revenue Code of |
| |
24|1986, as amended, 26 U.S.C., Section 501(c)(3) which are related to |
| |
Req. No. 14210 Page 35
___________________________________________________________________________
1|a fundraising event sponsored by the organization or entity when the |
| |
2|event does not exceed any five (5) consecutive days and when the |
| |
3|sales are not in the organization's or the entity's regular course |
| |
4|of business. Provided, the exemption provided in this paragraph |
| |
5|shall be limited to tickets sold for admittance to the fundraising |
| |
6|event and items which were donated to the organization or entity for |
| |
7|sale at the event; |
| |
8| 76. Effective November 1, 2017, sales of tangible personal |
| |
9|property or services to an organization which is exempt from |
| |
10|taxation pursuant to the provisions of the Internal Revenue Code of |
| |
11|1986, as amended, 26 U.S.C., Section 501(c)(3) and operates as a |
| |
12|collaborative model which connects community agencies in one |
| |
13|location to serve individuals and families affected by violence and |
| |
14|where victims have access to services and advocacy at no cost to the |
| |
15|victim; |
| |
16| 77. Effective July 1, 2018, sales of tangible personal property |
| |
17|or services to or by an association which is exempt from taxation |
| |
18|pursuant to the provisions of the Internal Revenue Code of 1986, as |
| |
19|amended, 26 U.S.C., Section 501(c)(19) and which is known as the |
| |
20|National Guard Association of Oklahoma; |
| |
21| 78. Effective July 1, 2018, sales of tangible personal property |
| |
22|or services to or by an association which is exempt from taxation |
| |
23|pursuant to the provisions of the Internal Revenue Code of 1986, as |
| |
24| |
| |
Req. No. 14210 Page 36
___________________________________________________________________________
1|amended, 26 U.S.C., Section 501(c)(4) and which is known as the |
| |
2|Marine Corps League of Oklahoma; |
| |
3| 79. Sales of tangible personal property or services to the |
| |
4|American Legion, whether the purchase is made by the entity |
| |
5|chartered by the United States Congress or is an entity organized |
| |
6|under the laws of this or another state pursuant to the authority of |
| |
7|the national American Legion organization; |
| |
8| 80. Sales of tangible personal property or services to or by an |
| |
9|organization which is: |
| |
10| a. exempt from taxation pursuant to the provisions of |
| |
11| the Internal Revenue Code of 1986, as amended, 26 |
| |
12| U.S.C., Section 501(c)(3), |
| |
13| b. verified with a letter from the MIT Fab Foundation as |
| |
14| an official member of the Fab Lab Network in |
| |
15| compliance with the Fab Charter, and |
| |
16| c. able to provide documentation that its primary and |
| |
17| principal purpose is to provide community access to |
| |
18| advanced 21st century manufacturing and digital |
| |
19| fabrication tools for science, technology, |
| |
20| engineering, art and math (STEAM) learning skills, |
| |
21| developing inventions, creating and sustaining |
| |
22| businesses, and producing personalized products; |
| |
23| 81. Effective November 1, 2021, sales of tangible personal |
| |
24|property or services used solely for construction and remodeling |
| |
Req. No. 14210 Page 37
___________________________________________________________________________
1|projects to an organization which is exempt from taxation pursuant |
| |
2|to the provisions of the Internal Revenue Code of 1986, as amended, |
| |
3|26 U.S.C., Section 501(c)(3), and which meets the following |
| |
4|requirements: |
| |
5| a. its primary purpose is to construct or remodel and |
| |
6| sell affordable housing and provide homeownership |
| |
7| education to residents of Oklahoma that have an income |
| |
8| that is below one hundred percent (100%) of the Family |
| |
9| Median Income guidelines as defined by the U.S. |
| |
10| Department of Housing and Urban Development, |
| |
11| b. it conducts its activities in a manner that serves |
| |
12| public or charitable purposes, rather than commercial |
| |
13| purposes, |
| |
14| c. it receives funding and revenue and charges fees in a |
| |
15| manner that does not incentivize it or its employees |
| |
16| to act other than in the best interests of its |
| |
17| clients, and |
| |
18| d. it compensates its employees in a manner that does |
| |
19| not incentivize employees to act other than in the |
| |
20| best interests of its clients; |
| |
21| 82. Effective November 1, 2021, sales of tangible personal |
| |
22|property or services to a nonprofit entity, organized pursuant to |
| |
23|Oklahoma law before January 1, 2022, exempt from federal income |
| |
24|taxation pursuant to Section 501(c) of the Internal Revenue Code of |
| |
Req. No. 14210 Page 38
___________________________________________________________________________
1|1986, as amended, the principal functions of which are to provide |
| |
2|assistance to natural persons following a disaster, with program |
| |
3|emphasis on repair or restoration to single-family residential |
| |
4|dwellings or the construction of a replacement single-family |
| |
5|residential dwelling. As used in this paragraph, "disaster" means |
| |
6|damage to property with or without accompanying injury to persons |
| |
7|from heavy rain, high winds, tornadic winds, drought, wildfire, |
| |
8|snow, ice, geologic disturbances, explosions, chemical accidents or |
| |
9|spills, and other events causing damage to property on a large |
| |
10|scale. For purposes of this paragraph, an entity that expended at |
| |
11|least seventy-five percent (75%) of its funds on the restoration to |
| |
12|single-family housing following a disaster including related general |
| |
13|and administrative expenses, shall be eligible for the exemption |
| |
14|authorized by this paragraph; |
| |
15| 83. Effective November 1, 2021, through December 31, 2024, |
| |
16|sales of tangible personal property or services to a museum that: |
| |
17| a. operates as a part of an organization which is exempt |
| |
18| from taxation pursuant to the provisions of the |
| |
19| Internal Revenue Code of 1986, as amended, 26 U.S.C., |
| |
20| Section 501(c)(3), |
| |
21| b. is not accredited by the American Alliance of |
| |
22| Museums, and |
| |
23| c. operates on an annual budget of less than One Million |
| |
24| Dollars ($1,000,000.00); |
| |
Req. No. 14210 Page 39
___________________________________________________________________________
1| 84. Until July 1, 2022, sales of tangible personal property or |
| |
2|services for use in a clinical practice or medical facility operated |
| |
3|by an organization which is exempt from taxation pursuant to the |
| |
4|provisions of the Internal Revenue Code of 1986, as amended, of the |
| |
5|United States, 26 U.S.C., Section 501(c)(3), and which has entered |
| |
6|into a joint operating agreement with the University Hospitals Trust |
| |
7|created pursuant to Section 3224 of Title 63 of the Oklahoma |
| |
8|Statutes. The exemption provided by this paragraph shall be limited |
| |
9|to the purchase of tangible personal property and services for use |
| |
10|in clinical practices or medical facilities acquired or leased by |
| |
11|the organization from the University Hospitals Authority, University |
| |
12|Hospitals Trust, or the University of Oklahoma on or after June 1, |
| |
13|2021; |
| |
14| 85. Sales of tangible personal property or services to or by a |
| |
15|women's veterans organization, and its subchapters in this state, |
| |
16|that is exempt from taxation pursuant to the provisions of the |
| |
17|Internal Revenue Code of 1986, as amended, 26 U.S.C., Section |
| |
18|501(c)(19) and is known as the Oklahoma Women Veterans Organization; |
| |
19| 86. Sales of tangible personal property or services to a |
| |
20|nonprofit entity, organized pursuant to Oklahoma law before January |
| |
21|1, 2019, exempt from federal income taxation pursuant to Section |
| |
22|501(c) of the Internal Revenue Code of 1986, as amended, the |
| |
23|principal functions of which are to provide assistance to natural |
| |
24|persons following a disaster, with program emphasis on repair or |
| |
Req. No. 14210 Page 40
___________________________________________________________________________
1|restoration to single-family residential dwellings or the |
| |
2|construction of a replacement single-family residential dwelling. |
| |
3|For purposes of this paragraph, an entity operated exclusively for |
| |
4|charitable and educational purposes through the coordination of |
| |
5|volunteers for the disaster recovery of homes (as derived from Part |
| |
6|III, Statement of Program Services, of Internal Revenue Service Form |
| |
7|990) and which offers its services free of charge to disaster |
| |
8|survivors statewide who are low income with no or limited means of |
| |
9|recovery on their own for the restoration to single-family housing |
| |
10|following a disaster including related general and administrative |
| |
11|expenses, shall be eligible for the exemption authorized by this |
| |
12|paragraph. The exemption provided by this paragraph shall only be |
| |
13|applicable to sales made on or after July 1, 2022. As used in this |
| |
14|paragraph, "disaster" means damage to property with or without |
| |
15|accompanying injury to persons from heavy rain, high winds, tornadic |
| |
16|winds, drought, wildfire, snow, ice, geologic disturbances, |
| |
17|explosions, chemical accidents or spills and other events causing |
| |
18|damage to property on a large scale; |
| |
19| 87. Effective July 1, 2022, sales of tangible personal property |
| |
20|or services to an organization which is exempt from taxation |
| |
21|pursuant to the provisions of the Internal Revenue Code of 1986, as |
| |
22|amended, 26 U.S.C., Section 501(c)(3) and which provides support to |
| |
23|veterans, active duty members of the Armed Forces, reservists, and |
| |
24|members of the National Guard to assist with the transition to |
| |
Req. No. 14210 Page 41
___________________________________________________________________________
1|civilian life and which provides documentation to the Oklahoma Tax |
| |
2|Commission that over seventy percent (70%) of its revenue is |
| |
3|expended on support for transition to civilian life; and |
| |
4| 88. Sales of tangible personal property or services to or by an |
| |
5|organization in this state which: |
| |
6| a. is exempt from taxation pursuant to the provisions of |
| |
7| the Internal Revenue Code of 1986, as amended, 26 |
| |
8| U.S.C., Section 501(c)(3), and |
| |
9| b. provides documentation to the Oklahoma Tax Commission |
| |
10| showing the organization's principal purpose is to |
| |
11| provide school supplies or articles of clothing for |
| |
12| underserved students attending grades prekindergarten |
| |
13| through twelve at public schools in this state. |
| |
14| SECTION 2. AMENDATORY 68 O.S. 2021, Section 2359, is |
| |
15|amended to read as follows: |
| |
16| Section 2359. A. A person or organization exempt from federal |
| |
17|income taxation under the provisions of the Internal Revenue Code |
| |
18|shall also be exempt from the tax imposed by Section 2351 et seq. of |
| |
19|this title in each year in which such person or organization |
| |
20|satisfies the requirements of the Internal Revenue Code for |
| |
21|exemption from federal income taxation. If the exemption applicable |
| |
22|to any person or organization under the provisions of the Internal |
| |
23|Revenue Code is limited or qualified in any manner, the exemption |
| |
24| |
| |
Req. No. 14210 Page 42
___________________________________________________________________________
1|from taxes imposed by this article shall be limited or qualified in |
| |
2|a similar manner. |
| |
3| B. Notwithstanding the provisions of subsection A of this |
| |
4|section, the unrelated business taxable income or other income |
| |
5|subject to tax, as computed under the provisions of the Internal |
| |
6|Revenue Code, of any person or organization exempt from the tax |
| |
7|imposed by Section 2351 et seq. of this title and subject to the tax |
| |
8|imposed on such income by the Internal Revenue Code shall be subject |
| |
9|to the tax which would have been imposed by this act but for the |
| |
10|provisions of subsection A of this section. |
| |
11| C. Insurance companies paying, during or for the taxable year, |
| |
12|a tax to this state on gross premium income shall be exempt from the |
| |
13|provisions of this article and the taxes levied thereby. |
| |
14| D. Royalty earned by an inventor from products developed and |
| |
15|manufactured in this state shall be exempt from the tax imposed by |
| |
16|Section 2355 of this title for a seven-year period, pursuant to the |
| |
17|provisions of Section 5064.7 of Title 74 of the Oklahoma Statutes. |
| |
18| E. Tenants of small business incubators shall be exempt for the |
| |
19|tax imposed by Section 2355 of this title, pursuant to the |
| |
20|provisions of Section 5078 of Title 74 of the Oklahoma Statutes. |
| |
21| F. Notwithstanding any other provision of this section, an |
| |
22|organization that operates a hospital otherwise exempt from the tax |
| |
23|under subsection A of this section shall not be exempt if such |
| |
24|hospital charges any patient insured under a commercial health |
| |
Req. No. 14210 Page 43
___________________________________________________________________________
1|insurance policy an amount exceeding two hundred percent (200%) of |
| |
2|the Medicare reimbursement rate for the same service or |
| |
3|substantially equivalent service as published by the Centers for |
| |
4|Medicare and Medicaid Services for the applicable geographic region. |
| |
5| SECTION 3. AMENDATORY 68 O.S. 2021, Section 2887, as |
| |
6|amended by Section 1, Chapter 260, O.S.L. 2023 (68 O.S. Supp. 2025, |
| |
7|Section 2887), is amended to read as follows: |
| |
8| Section 2887. The following property shall be exempt from ad |
| |
9|valorem taxation: |
| |
10| 1. All property of the United States, and such property as may |
| |
11|be exempt by reason of treaty stipulations existing at statehood |
| |
12|between the Indians and the United States government, or by reason |
| |
13|of federal laws in effect at statehood, during the time such |
| |
14|treaties or federal laws are in force and effect. In instances |
| |
15|where a federal agency has obtained title to property through |
| |
16|foreclosure, voluntary or involuntary liquidation or bankruptcy, |
| |
17|which was previously subject to ad valorem taxation, the property |
| |
18|may continue to be assessed for ad valorem taxes if such federal |
| |
19|agency has agreed to pay such taxes; |
| |
20| 2. All property of this state, and of the counties, school |
| |
21|districts, and municipalities of this state, including property |
| |
22|acquired for the use of such entities pursuant to the terms of a |
| |
23|lease-purchase agreement which provides for the passage of title or |
| |
24| |
| |
Req. No. 14210 Page 44
___________________________________________________________________________
1|the release of security interest, if applicable, upon payment of all |
| |
2|rental payments and an additional nominal amount; |
| |
3| 3. All property of any college or school, provided such |
| |
4|property is devoted exclusively and directly to the appropriate |
| |
5|objects of such college or school within this state and all property |
| |
6|used exclusively for nonprofit schools and colleges; |
| |
7| 4. The books, papers, furniture and scientific or other |
| |
8|apparatus pertaining to any institution, college or society referred |
| |
9|to in paragraph 3 of this section, and devoted exclusively and |
| |
10|directly for the purpose above contemplated, and the like property |
| |
11|of students in any such institution or college, while such property |
| |
12|is used for the purpose of their education; |
| |
13| 5. All fraternal orphan homes and other orphan homes; |
| |
14| 6. All property used for free public libraries, free museums, |
| |
15|public cemeteries, or free public schools; |
| |
16| 7. All property used exclusively and directly for fraternal or |
| |
17|religious purposes within this state. For purposes of this |
| |
18|paragraph, an exemption based on religious purposes includes real |
| |
19|property owned by a church which allows its premises to be used by |
| |
20|an entity if such entity is not required to make rental payments to |
| |
21|the church, is not required to execute a formal lease agreement with |
| |
22|respect to its occupancy of the church premises and conducts |
| |
23|instruction of children from any or all grades for ages preschool |
| |
24|through twelfth grade, including religious instruction consistent |
| |
Req. No. 14210 Page 45
___________________________________________________________________________
1|with the doctrines of the church the premises of which are being |
| |
2|used for that purpose. For purposes of this paragraph, a |
| |
3|requirement by a church to be reimbursed by the entity for utility |
| |
4|expenses, janitorial services or similar expenses shall not be a |
| |
5|basis upon which to remove or deny the exempt status of church |
| |
6|property. Exempt status of church property shall not be removed nor |
| |
7|shall church property be allocated between taxable and exempt status |
| |
8|based on the use of church premises by an entity as described by |
| |
9|this paragraph. |
| |
10| For purposes of administering the exemption authorized by this |
| |
11|section and in order to determine whether a single family |
| |
12|residential property is used exclusively and directly for fraternal |
| |
13|or religious purposes, the fair cash value of a single family |
| |
14|residential property, for which an exemption is claimed as |
| |
15|authorized by this subsection, in excess of Five Hundred Thousand |
| |
16|Dollars ($500,000.00) for the applicable assessment year shall not |
| |
17|be exempt from taxation; |
| |
18| 8. All property of any charitable institution organized or |
| |
19|chartered under the laws of this state as a nonprofit or charitable |
| |
20|institution, provided the net income from such property is used |
| |
21|exclusively within this state for charitable purposes and no part of |
| |
22|such income inures to the benefit of any private stockholder, |
| |
23|including property which is not leased or rented to any person other |
| |
24|than a governmental body, a charitable institution or a member of |
| |
Req. No. 14210 Page 46
___________________________________________________________________________
1|the general public who is authorized to be a tenant in property |
| |
2|owned by a charitable institution under Section 501(c)(3) of the |
| |
3|Internal Revenue Code and which includes but is not limited to an |
| |
4|institution that either: |
| |
5| a. additionally satisfies the income standards set forth |
| |
6| in Internal Revenue Service Revenue Procedure 96-32, |
| |
7| which may be audited by the county assessor of the |
| |
8| applicable county, in addition to other requirements |
| |
9| of this subparagraph, as a condition of obtaining and |
| |
10| maintaining the exemption, if: |
| |
11| (1) the property provides residential rental |
| |
12| accommodations regardless of whether services or |
| |
13| meals are provided, and |
| |
14| (2) the property: |
| |
15| (a) is occupied as of the applicable January 1 |
| |
16| assessment date if the structure is a |
| |
17| single-family dwelling, or |
| |
18| (b) has an average seventy-five percent (75%) |
| |
19| occupancy rate, based upon the total number |
| |
20| of units suitable for occupancy, during the |
| |
21| calendar year preceding the applicable |
| |
22| January 1 assessment date if the property |
| |
23| contains multiple structures suitable for |
| |
24| multi-family housing. The owner of any |
| |
Req. No. 14210 Page 47
___________________________________________________________________________
1| property subject to the occupancy |
| |
2| requirements prescribed herein shall submit |
| |
3| a report to the county assessor of the |
| |
4| county in which the property is located no |
| |
5| later than December 15 each year regarding |
| |
6| the occupancy rate for the preceding eleven |
| |
7| (11) months. If the report indicates that |
| |
8| the average occupancy rate was less than |
| |
9| seventy-five percent (75%), the county |
| |
10| assessor shall determine the taxable value |
| |
11| of the property for the succeeding |
| |
12| assessment year and the property shall not |
| |
13| be exempt for any subsequent assessment year |
| |
14| unless the average occupancy rate is at |
| |
15| least seventy-five percent (75%) during the |
| |
16| succeeding eleven-month period. Except as |
| |
17| provided in Section 178.6 of Title 60 of the |
| |
18| Oklahoma Statutes, no asset consisting of a |
| |
19| single-family or multi-family dwelling unit |
| |
20| owned by an entity the property of which |
| |
21| would otherwise be exempt pursuant to |
| |
22| subparagraph a of this paragraph shall be |
| |
23| exempt from ad valorem taxation if any such |
| |
24| dwelling unit was improved with or acquired |
| |
Req. No. 14210 Page 48
___________________________________________________________________________
1| with any portion of proceeds from the sale |
| |
2| of obligations issued by any entity |
| |
3| organized pursuant to Section 176 of Title |
| |
4| 60 of the Oklahoma Statutes if the interest |
| |
5| income derived from such obligations is |
| |
6| exempt from federal income tax, or |
| |
7| b. (1) for a facility constructed prior to January 1, |
| |
8| 2006, is a continuum of care retirement community |
| |
9| providing housing for the aged, licensed under |
| |
10| Oklahoma law, owned by a nonprofit entity |
| |
11| recognized by the Internal Revenue Service as a |
| |
12| Section 501(c)(3) tax-exempt entity and located |
| |
13| in a county with a population of more than five |
| |
14| hundred thousand (500,000) according to the |
| |
15| latest Federal Decennial Census, and |
| |
16| (2) (a) for a facility in which construction was |
| |
17| completed on or after January 1, 2006, is: |
| |
18| i. a continuum of care retirement |
| |
19| community providing housing for the |
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20| aged, licensed under Oklahoma law, |
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21| ii. owned by a nonprofit entity recognized |
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22| by the Internal Revenue Service as a |
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23| Section 501(c)(3) tax-exempt entity, |
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24| and |
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Req. No. 14210 Page 49
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1| iii. located in any county of the state |
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2| regardless of population, or |
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3| (b) for a facility other than a facility |
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4| described by division (1) of subparagraph b |
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5| of this paragraph and which is partially or |
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6| fully constructed prior to January 1, 2006, |
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7| is: |
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8| i. owned and occupied on or after January |
| |
9| 1, 2006, by an entity that operates a |
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10| continuum of care retirement community |
| |
11| providing housing for the aged, |
| |
12| licensed under Oklahoma law, |
| |
13| ii. owned by a nonprofit entity recognized |
| |
14| by the Internal Revenue Service as a |
| |
15| Section 501(c)(3) tax-exempt entity, |
| |
16| and |
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17| iii. is located in any county of the state |
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18| regardless of population; |
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19| 9. All property used exclusively and directly for charitable |
| |
20|purposes within this state, provided the charity using said property |
| |
21|does not pay any rent or remuneration to the owner thereof unless |
| |
22|the owner is a charitable institution described in Section 501(c)(3) |
| |
23|of the Internal Revenue Code, 26 U.S.C., Section 501(c)(3), or a |
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24| |
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Req. No. 14210 Page 50
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1|veterans' organization described in Section 501(c)(19) of the |
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2|Internal Revenue Code, 26 U.S.C., Section 501(c)(19); |
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3| 10. All property of any hospital established, organized and |
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4|operated by any person, partnership, association, organization, |
| |
5|trust, or corporation, as a nonprofit and charitable hospital, |
| |
6|provided the property and net income from such hospital are used |
| |
7|directly, solely, and exclusively within this state for charitable |
| |
8|purposes and that no part of such income shall inure to the benefit |
| |
9|of any individual, person, partner, shareholder, or stockholder, and |
| |
10|provided further that such hospital facilities shall be open to the |
| |
11|public without discrimination as to race, color or creed and |
| |
12|regardless of ability to pay, and that such hospital is licensed and |
| |
13|otherwise complies with the laws of this state relating to the |
| |
14|licensing and regulation of hospitals. This exemption shall not |
| |
15|apply to the entities provided for in this paragraph if they charge |
| |
16|any patient insured under a commercial health insurance policy an |
| |
17|amount exceeding two hundred percent (200%) of the Medicare |
| |
18|reimbursement rate for the same service or substantially equivalent |
| |
19|service as published by the Centers for Medicare and Medicaid |
| |
20|Services for the applicable geographic region; |
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21| 11. All libraries and office equipment of ministers of the |
| |
22|Gospel actively engaged in ministerial work in the State of |
| |
23|Oklahoma, where said libraries and office equipment are being used |
| |
24|by said ministers in their ministerial work, shall be deemed to be |
| |
Req. No. 14210 Page 51
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1|used exclusively for religious purposes and are declared to be |
| |
2|within the meaning of the term "religious purposes" as used in |
| |
3|Article X, Section 6 of the Constitution of the State of Oklahoma; |
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4| 12. Household goods, tools, implements and livestock of every |
| |
5|person maintaining a home, not exceeding One Hundred Dollars |
| |
6|($100.00) in value or One Thousand Dollars ($1,000.00) in value if |
| |
7|Article X, Section 6 of the Oklahoma Constitution provides for an |
| |
8|exemption in such amount; and in addition thereto, there shall be |
| |
9|exempt from taxation on personal property the further sum of Two |
| |
10|Hundred Dollars ($200.00) to all enlisted and commissioned |
| |
11|personnel, whether on active duty or honorably discharged, who |
| |
12|served in the Armed Forces of the United States during: |
| |
13| a. the Spanish-American War, |
| |
14| b. the period beginning on April 6, 1917, and ending on |
| |
15| July 2, 1921, |
| |
16| c. the period beginning on December 6, 1941, and ending |
| |
17| on such date as the state of national emergency as |
| |
18| declared by the President of the United States shall |
| |
19| cease to exist, or |
| |
20| d. any other or future period during which a state of |
| |
21| national emergency shall have been or shall be |
| |
22| declared to exist by the Congress or the President of |
| |
23| the United States. |
| |
24| |
| |
Req. No. 14210 Page 52
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1| All surviving spouses made so by the death of such enlisted or |
| |
2|commissioned personnel, who are bona fide residents of this state, |
| |
3|shall be entitled to the above additional exemption provided in this |
| |
4|paragraph; |
| |
5| 13. Family portraits; |
| |
6| 14. All food and fuel provided in kind for the use of the |
| |
7|family not to exceed provisions for one (1) year's time, and all |
| |
8|grain and forage necessary to maintain for one (1) year the |
| |
9|livestock used to provide food for the family. No person from whom |
| |
10|pay is received or expected for board shall be considered a member |
| |
11|of the family within the intent and meaning of this paragraph; |
| |
12| 15. All growing crops; and |
| |
13| 16. All game animals, fowl and reptile, which are not being |
| |
14|grown for food or sale and which are kept exclusively for |
| |
15|propagation or exhibition, in private grounds or public parks in |
| |
16|this state. |
| |
17| SECTION 4. This act shall become effective November 1, 2026. |
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18| |
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19| 60-2-14210 AO 12/16/25 |
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20| |
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21| |
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22| |
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23| |
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24| |
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Req. No. 14210 Page 53
