Bill Text For HB1856 - Introduced

 1|                          STATE OF OKLAHOMA                            |
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 2|             1st Session of the 57th Legislature (2019)                |
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 3|HOUSE BILL 1856                      By: Fugate                        |
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  |                            AS INTRODUCED                              |
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  |       An Act relating to sales tax; amending 68 O.S. 2011,            |
 8|       Section 1356, as last amended by Section 1, Chapter             |
  |       386, O.S.L. 2017 (68 O.S. Supp. 2018, Section 1356),            |
 9|       which relates to exemptions; adding exemption for               |
  |       school support organizations; and providing an                  |
10|       effective date.                                                 |
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14|BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:                  |
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15|    SECTION 1.     AMENDATORY     68 O.S. 2011, Section 1356, as       |
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16|last amended by Section 1, Chapter 386, O.S.L. 2017 (68 O.S. Supp.     |
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17|2018, Section 1356), is amended to read as follows:                    |
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18|    Section 1356.  Exemptions - Governmental and nonprofit entities.   |
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19|    There are hereby specifically exempted from the tax levied by      |
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20|Section 1350 et seq. of this title:                                    |
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21|    1.  Sale of tangible personal property or services to the United   |
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22|States government or to the State of Oklahoma, any political           |
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23|subdivision of this state or any agency of a political subdivision     |
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24|of this state; provided, all sales to contractors in connection with   |
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   Req. No. 5105                                                   Page 1
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 1|the performance of any contract with the United States government,     |
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 2|State of Oklahoma or any of its political subdivisions shall not be    |
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 3|exempted from the tax levied by Section 1350 et seq. of this title,    |
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 4|except as hereinafter provided;                                        |
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 5|    2.  Sales of property to agents appointed by or under contract     |
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 6|with agencies or instrumentalities of the United States government     |
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 7|if ownership and possession of such property transfers immediately     |
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 8|to the United States government;                                       |
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 9|    3.  Sales of property to agents appointed by or under contract     |
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10|with a political subdivision of this state if the sale of such         |
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11|property is associated with the development of a qualified federal     |
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12|facility, as provided in the Oklahoma Federal Facilities Development   |
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13|Act, and if ownership and possession of such property transfers        |
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14|immediately to the political subdivision or the state;                 |
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15|    4.  Sales made directly by county, district or state fair          |
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16|authorities of this state, upon the premises of the fair authority,    |
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17|for the sole benefit of the fair authority or sales of admission       |
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18|tickets to such fairs or fair events at any location in the state      |
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19|authorized by county, district or state fair authorities; provided,    |
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20|the exemption provided by this paragraph for admission tickets to      |
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21|fair events shall apply only to any portion of the admission price     |
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22|that is retained by or distributed to the fair authority.  As used     |
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23|in this paragraph, "fair event" shall be limited to an event held on   |
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   Req. No. 5105                                                   Page 2
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 1|the premises of the fair authority in conjunction with and during      |
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 2|the time period of a county, district or state fair;                   |
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 3|    5.  Sale of food in cafeterias or lunch rooms of elementary        |
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 4|schools, high schools, colleges or universities which are operated     |
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 5|primarily for teachers and pupils and are not operated primarily for   |
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 6|the public or for profit;                                              |
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 7|    6.  Dues paid to fraternal, religious, civic, charitable or        |
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 8|educational societies or organizations by regular members thereof,     |
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 9|provided, such societies or organizations operate under what is        |
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10|commonly termed the lodge plan or system, and provided such            |
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11|societies or organizations do not operate for a profit which inures    |
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12|to the benefit of any individual member or members thereof to the      |
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13|exclusion of other members and dues paid monthly or annually to        |
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14|privately owned scientific and educational libraries by members        |
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15|sharing the use of services rendered by such libraries with students   |
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16|interested in the study of geology, petroleum engineering or related   |
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17|subjects;                                                              |
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18|    7.  Sale of tangible personal property or services to or by        |
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19|churches, except sales made in the course of business for profit or    |
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20|savings, competing with other persons engaged in the same or a         |
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21|similar business or sale of tangible personal property or services     |
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22|by an organization exempt from federal income tax pursuant to          |
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23|Section 501(c)(3) of the Internal Revenue Code of 1986, as amended,    |
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24|made on behalf of or at the request of a church or churches if the     |
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   Req. No. 5105                                                   Page 3
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 1|sale of such property is conducted not more than once each calendar    |
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 2|year for a period not to exceed three (3) days by the organization     |
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 3|and proceeds from the sale of such property are used by the church     |
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 4|or churches or by the organization for charitable purposes;            |
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 5|    8.  The amount of proceeds received from the sale of admission     |
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 6|tickets which is separately stated on the ticket of admission for      |
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 7|the repayment of money borrowed by any accredited state-supported      |
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 8|college or university or any public trust of which a county in this    |
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 9|state is the beneficiary, for the purpose of constructing or           |
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10|enlarging any facility to be used for the staging of an athletic       |
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11|event, a theatrical production, or any other form of entertainment,    |
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12|edification or cultural cultivation to which entry is gained with a    |
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13|paid admission ticket.  Such facilities include, but are not limited   |
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14|to, athletic fields, athletic stadiums, field houses, amphitheaters    |
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15|and theaters.  To be eligible for this sales tax exemption, the        |
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16|amount separately stated on the admission ticket shall be a            |
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17|surcharge which is imposed, collected and used for the sole purpose    |
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18|of servicing or aiding in the servicing of debt incurred by the        |
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19|college or university to effect the capital improvements               |
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20|hereinbefore described;                                                |
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21|    9.  Sales of tangible personal property or services to the         |
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22|council organizations or similar state supervisory organizations of    |
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23|the Boy Scouts of America, Girl Scouts of U.S.A. and Camp Fire USA;    |
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   Req. No. 5105                                                   Page 4
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 1|    10.  Sale of tangible personal property or services to any         |
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 2|county, municipality, rural water district, public school district,    |
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 3|the institutions of The Oklahoma State System of Higher Education,     |
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 4|the Grand River Dam Authority, the Northeast Oklahoma Public           |
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 5|Facilities Authority, the Oklahoma Municipal Power Authority, City     |
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 6|of Tulsa-Rogers County Port Authority, Muskogee City-County Port       |
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 7|Authority, the Oklahoma Department of Veterans Affairs, the Broken     |
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 8|Bow Economic Development Authority, Ardmore Development Authority,     |
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 9|Durant Industrial Authority, Oklahoma Ordnance Works Authority,        |
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10|Central Oklahoma Master Conservancy District, Arbuckle Master          |
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11|Conservancy District, Fort Cobb Master Conservancy District, Foss      |
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12|Reservoir Master Conservancy District, Mountain Park Master            |
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13|Conservancy District, Waurika Lake Master Conservancy District,        |
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14|Office of Management and Enterprise Services only when carrying out    |
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15|a public construction contract on behalf of the Oklahoma Department    |
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16|of Veterans Affairs or to any person with whom any of the              |
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17|above-named subdivisions or agencies of this state has duly entered    |
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18|into a public contract pursuant to law, necessary for carrying out     |
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19|such public contract or to any subcontractor to such a public          |
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20|contract.  Any person making purchases on behalf of such subdivision   |
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21|or agency of this state shall certify, in writing, on the copy of      |
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22|the invoice or sales ticket to be retained by the vendor that the      |
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23|purchases are made for and on behalf of such subdivision or agency     |
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24|of this state and set out the name of such public subdivision or       |
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   Req. No. 5105                                                   Page 5
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 1|agency.  Any person who wrongfully or erroneously certifies that       |
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 2|purchases are for any of the above-named subdivisions or agencies of   |
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 3|this state or who otherwise violates this section shall be guilty of   |
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 4|a misdemeanor and upon conviction thereof shall be fined an amount     |
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 5|equal to double the amount of sales tax involved or incarcerated for   |
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 6|not more than sixty (60) days or both;                                 |
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 7|    11.  Sales of tangible personal property or services to private    |
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 8|institutions of higher education and private elementary and            |
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 9|secondary institutions of education accredited by the State            |
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10|Department of Education or registered by the State Board of            |
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11|Education for purposes of participating in federal programs or         |
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12|accredited as defined by the Oklahoma State Regents for Higher         |
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13|Education which are exempt from taxation pursuant to the provisions    |
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14|of the Internal Revenue Code, 26 U.S.C., Section 501(c)(3),            |
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15|including materials, supplies, and equipment used in the               |
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16|construction and improvement of buildings and other structures owned   |
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17|by the institutions and operated for educational purposes.             |
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18|    Any person, firm, agency or entity making purchases on behalf of   |
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19|any institution, agency or subdivision in this state, shall certify    |
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20|in writing, on the copy of the invoice or sales ticket the nature of   |
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21|the purchases, and violation of this paragraph shall be a              |
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22|misdemeanor as set forth in paragraph 10 of this section;              |
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23|    12.  Tuition and educational fees paid to private institutions     |
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24|of higher education and private elementary and secondary               |
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   Req. No. 5105                                                   Page 6
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 1|institutions of education accredited by the State Department of        |
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 2|Education or registered by the State Board of Education for purposes   |
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 3|of participating in federal programs or accredited as defined by the   |
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 4|Oklahoma State Regents for Higher Education which are exempt from      |
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 5|taxation pursuant to the provisions of the Internal Revenue Code, 26   |
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 6|U.S.C., Section 501(c)(3);                                             |
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 7|    13.  a.   Sales of tangible personal property made by:             |
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 8|              (1)   a public school,                                   |
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 9|              (2)   a private school offering instruction for grade    |
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10|                   levels kindergarten through twelfth grade,          |
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11|              (3)   a public school district,                          |
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12|              (4)   a public or private school board,                  |
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13|              (5)   a public or private school student group or        |
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14|                   organization,                                       |
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15|              (6)   a parent-teacher association or organization       |
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16|                   other than as specified in subparagraph b of this   |
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17|                   paragraph, or                                       |
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18|              (7)   public or private school personnel for purposes    |
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19|                   of raising funds for the benefit of a public or     |
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20|                   private school, public school district, public or   |
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21|                   private school board or public or private school    |
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22|                   student group or organization, or                   |
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23|         b.   Sales of tangible personal property made by or to        |
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24|              nonprofit parent-teacher associations or organizations   |
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   Req. No. 5105                                                   Page 7
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 1|              exempt from taxation pursuant to the provisions of the   |
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 2|              Internal Revenue Code, 26 U.S.C., Section 501(c)(3)      |
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 3|              sanctioned by a school district of the state,            |
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 4|              nonprofit local public or private school foundations     |
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 5|              which solicit money or property in the name of any       |
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 6|              public or private school or public school district, or   |
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 7|         c.   Sales of tangible personal property made by or to        |
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 8|              school support organizations.  As used in this           |
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 9|              paragraph, "school support organization" means a         |
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10|              nonprofit organization sanctioned by any school          |
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11|              district of the state to collect funds in support of a   |
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12|              school or an organization, club or activity of a         |
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13|              school in the sanctioning school district.               |
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14|    The exemption provided by this paragraph for sales made by a       |
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15|public or private school shall be limited to those public or private   |
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16|schools accredited by the State Department of Education or             |
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17|registered by the State Board of Education for purposes of             |
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18|participating in federal programs.  Sale of tangible personal          |
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19|property in this paragraph shall include sale of admission tickets     |
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20|and concessions at athletic events;                                    |
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21|    14.  Sales of tangible personal property by:                       |
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22|         a.   local 4-H clubs,                                         |
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23|         b.   county, regional or state 4-H councils,                  |
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24|         c.   county, regional or state 4-H committees,                |
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   Req. No. 5105                                                   Page 8
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 1|         d.   4-H leader associations,                                 |
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 2|         e.   county, regional or state 4-H foundations, and           |
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 3|         f.   authorized 4-H camps and training centers.               |
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 4|    The exemption provided by this paragraph shall be limited to       |
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 5|sales for the purpose of raising funds for the benefit of such         |
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 6|organizations.  Sale of tangible personal property exempted by this    |
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 7|paragraph shall include sale of admission tickets;                     |
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 8|    15.  The first Seventy-five Thousand Dollars ($75,000.00) each     |
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 9|year from sale of tickets and concessions at athletic events by each   |
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10|organization exempt from taxation pursuant to the provisions of the    |
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11|Internal Revenue Code, 26 U.S.C., Section 501(c)(4);                   |
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12|    16.  Sales of tangible personal property or services to any        |
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13|person with whom the Oklahoma Tourism and Recreation Department has    |
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14|entered into a public contract and which is necessary for carrying     |
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15|out such contract to assist the Department in the development and      |
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16|production of advertising, promotion, publicity and public relations   |
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17|programs;                                                              |
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18|    17.  Sales of tangible personal property or services to fire       |
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19|departments organized pursuant to Section 592 of Title 18 of the       |
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20|Oklahoma Statutes which items are to be used for the purposes of the   |
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21|fire department.  Any person making purchases on behalf of any such    |
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22|fire department shall certify, in writing, on the copy of the          |
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23|invoice or sales ticket to be retained by the vendor that the          |
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24|purchases are made for and on behalf of such fire department and set   |
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   Req. No. 5105                                                   Page 9
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 1|out the name of such fire department.  Any person who wrongfully or    |
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 2|erroneously certifies that the purchases are for any such fire         |
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 3|department or who otherwise violates the provisions of this section    |
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 4|shall be deemed guilty of a misdemeanor and upon conviction thereof,   |
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 5|shall be fined an amount equal to double the amount of sales tax       |
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 6|involved or incarcerated for not more than sixty (60) days, or both;   |
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 7|    18.  Complimentary or free tickets for admission to places of      |
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 8|amusement, sports, entertainment, exhibition, display or other         |
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 9|recreational events or activities which are issued through a box       |
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10|office or other entity which is operated by a state institution of     |
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11|higher education with institutional employees or by a municipality     |
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12|with municipal employees;                                              |
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13|    19.  The first Fifteen Thousand Dollars ($15,000.00) each year     |
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14|from sales of tangible personal property by fire departments           |
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15|organized pursuant to Titles 11, 18, or 19 of the Oklahoma Statutes    |
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16|for the purposes of raising funds for the benefit of the fire          |
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17|department.  Fire departments selling tangible personal property for   |
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18|the purposes of raising funds shall be limited to no more than six     |
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19|(6) days each year to raise such funds in order to receive the         |
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20|exemption granted by this paragraph;                                   |
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21|    20.  Sales of tangible personal property or services to any Boys   |
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22|& Girls Clubs of America affiliate in this state which is not          |
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23|affiliated with the Salvation Army and which is exempt from taxation   |
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   Req. No. 5105                                                   Page 10
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 1|pursuant to the provisions of the Internal Revenue Code, 26 U.S.C.,    |
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 2|Section 501(c)(3);                                                     |
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 3|    21.  Sales of tangible personal property or services to any        |
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 4|organization, which takes court-adjudicated juveniles for purposes     |
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 5|of rehabilitation, and which is exempt from taxation pursuant to the   |
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 6|provisions of the Internal Revenue Code, 26 U.S.C., Section            |
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 7|501(c)(3), provided that at least fifty percent (50%) of the           |
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 8|juveniles served by such organization are court adjudicated and the    |
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 9|organization receives state funds in an amount less than ten percent   |
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10|(10%) of the annual budget of the organization;                        |
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11|    22.  Sales of tangible personal property or services to:           |
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12|         a.   any health center as defined in Section 254b of Title    |
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13|              42 of the United States Code,                            |
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14|         b.   any clinic receiving disbursements of state monies       |
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15|              from the Indigent Health Care Revolving Fund pursuant    |
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16|              to the provisions of Section 66 of Title 56 of the       |
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17|              Oklahoma Statutes,                                       |
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18|         c.   any community-based health center which meets all of     |
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19|              the following criteria:                                  |
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20|              (1)  provides primary care services at no cost to the    |
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21|                   recipient, and                                      |
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22|              (2)  is exempt from taxation pursuant to the             |
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23|                   provisions of Section 501(c)(3) of the Internal     |
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24|                   Revenue Code, 26 U.S.C., Section 501(c)(3), and     |
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   Req. No. 5105                                                   Page 11
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 1|         d.   any community mental health center as defined in         |
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 2|              Section 3-302 of Title 43A of the Oklahoma Statutes;     |
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 3|    23.  Dues or fees, including free or complimentary dues or fees    |
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 4|which have a value equivalent to the charge that could have            |
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 5|otherwise been made, to YMCAs, YWCAs or municipally-owned recreation   |
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 6|centers for the use of facilities and programs;                        |
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 7|    24.  The first Fifteen Thousand Dollars ($15,000.00) each year     |
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 8|from sales of tangible personal property or services to or by a        |
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 9|cultural organization established to sponsor and promote               |
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10|educational, charitable and cultural events for disadvantaged          |
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11|children, and which organization is exempt from taxation pursuant to   |
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12|the provisions of the Internal Revenue Code, 26 U.S.C., Section        |
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13|501(c)(3);                                                             |
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14|    25.  Sales of tangible personal property or services to museums    |
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15|or other entities which have been accredited by the American           |
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16|Association of Museums.  Any person making purchases on behalf of      |
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17|any such museum or other entity shall certify, in writing, on the      |
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18|copy of the invoice or sales ticket to be retained by the vendor       |
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19|that the purchases are made for and on behalf of such museum or        |
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20|other entity and set out the name of such museum or other entity.      |
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21|Any person who wrongfully or erroneously certifies that the            |
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22|purchases are for any such museum or other entity or who otherwise     |
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23|violates the provisions of this paragraph shall be deemed guilty of    |
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24|a misdemeanor and, upon conviction thereof, shall be fined an amount   |
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   Req. No. 5105                                                   Page 12
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 1|equal to double the amount of sales tax involved or incarcerated for   |
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 2|not more than sixty (60) days, or by both such fine and                |
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 3|incarceration;                                                         |
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 4|    26.  Sales of tickets for admission by any museum accredited by    |
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 5|the American Association of Museums.  In order to be eligible for      |
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 6|the exemption provided by this paragraph, an amount equivalent to      |
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 7|the amount of the tax which would otherwise be required to be          |
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 8|collected pursuant to the provisions of Section 1350 et seq. of this   |
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 9|title shall be separately stated on the admission ticket and shall     |
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10|be collected and used for the sole purpose of servicing or aiding in   |
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11|the servicing of debt incurred by the museum to effect the             |
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12|construction, enlarging or renovation of any facility to be used for   |
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13|entertainment, edification or cultural cultivation to which entry is   |
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14|gained with a paid admission ticket;                                   |
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15|    27.  Sales of tangible personal property or services occurring     |
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16|on or after June 1, 1995, to children's homes which are supported or   |
  |                                                                       |
17|sponsored by one or more churches, members of which serve as           |
  |                                                                       |
18|trustees of the home;                                                  |
  |                                                                       |
19|    28.  Sales of tangible personal property or services to the        |
  |                                                                       |
20|organization known as the Disabled American Veterans, Department of    |
  |                                                                       |
21|Oklahoma, Inc., and subordinate chapters thereof;                      |
  |                                                                       |
22|    29.  Sales of tangible personal property or services to youth      |
  |                                                                       |
23|camps which are supported or sponsored by one or more churches,        |
  |                                                                       |
24|members of which serve as trustees of the organization;                |
  |                                                                       |
   Req. No. 5105                                                   Page 13
___________________________________________________________________________

 1|    30.  Transfer of tangible personal property made pursuant to       |
  |                                                                       |
 2|Section 3226 of Title 63 of the Oklahoma Statutes by the University    |
  |                                                                       |
 3|Hospitals Trust;                                                       |
  |                                                                       |
 4|    31.  Sales of tangible personal property or services to a          |
  |                                                                       |
 5|municipality, county or school district pursuant to a lease or         |
  |                                                                       |
 6|lease-purchase agreement executed between the vendor and a             |
  |                                                                       |
 7|municipality, county or school district.  A copy of the lease or       |
  |                                                                       |
 8|lease-purchase agreement shall be retained by the vendor;              |
  |                                                                       |
 9|    32.  Sales of tangible personal property or services to any        |
  |                                                                       |
10|spaceport user, as defined in the Oklahoma Space Industry              |
  |                                                                       |
11|Development Act;                                                       |
  |                                                                       |
12|    33.  The sale, use, storage, consumption, or distribution in       |
  |                                                                       |
13|this state, whether by the importer, exporter, or another person, of   |
  |                                                                       |
14|any satellite or any associated launch vehicle, including components   |
  |                                                                       |
15|of, and parts and motors for, any such satellite or launch vehicle,    |
  |                                                                       |
16|imported or caused to be imported into this state for the purpose of   |
  |                                                                       |
17|export by means of launching into space.  This exemption provided by   |
  |                                                                       |
18|this paragraph shall not be affected by:                               |
  |                                                                       |
19|         a.    the destruction in whole or in part of the satellite    |
  |                                                                       |
20|              or launch vehicle,                                       |
  |                                                                       |
21|         b.    the failure of a launch to occur or be successful, or   |
  |                                                                       |
22|                                                                       |
  |                                                                       |
23|         c.    the absence of any transfer or title to, or             |
  |                                                                       |
24|                                                                       |
  |                                                                       |
   Req. No. 5105                                                   Page 14
___________________________________________________________________________

 1|              possession of, the satellite or launch vehicle after     |
  |                                                                       |
 2|              launch;                                                  |
  |                                                                       |
 3|    34.  The sale, lease, use, storage, consumption, or distribution   |
  |                                                                       |
 4|in this state of any space facility, space propulsion system or        |
  |                                                                       |
 5|space vehicle, satellite, or station of any kind possessing space      |
  |                                                                       |
 6|flight capacity, including components thereof;                         |
  |                                                                       |
 7|    35.  The sale, lease, use, storage, consumption, or distribution   |
  |                                                                       |
 8|in this state of tangible personal property, placed on or used         |
  |                                                                       |
 9|aboard any space facility, space propulsion system or space vehicle,   |
  |                                                                       |
10|satellite, or station possessing space flight capacity, which is       |
  |                                                                       |
11|launched into space, irrespective of whether such tangible property    |
  |                                                                       |
12|is returned to this state for subsequent use, storage, or              |
  |                                                                       |
13|consumption in any manner;                                             |
  |                                                                       |
14|    36.  The sale, lease, use, storage, consumption, or distribution   |
  |                                                                       |
15|in this state of tangible personal property meeting the definition     |
  |                                                                       |
16|of "section 38 property" as defined in Sections 48(a)(1)(A) and        |
  |                                                                       |
17|(B)(i) of the Internal Revenue Code of 1986, that is an integral       |
  |                                                                       |
18|part of and used primarily in support of space flight; however,        |
  |                                                                       |
19|section 38 property used in support of space flight shall not          |
  |                                                                       |
20|include general office equipment, any boat, mobile home, motor         |
  |                                                                       |
21|vehicle, or other vehicle of a class or type required to be            |
  |                                                                       |
22|registered, licensed, titled, or documented in this state or by the    |
  |                                                                       |
23|United States government, or any other property not specifically       |
  |                                                                       |
24|suited to supporting space activity.  The term "in support of space    |
  |                                                                       |
   Req. No. 5105                                                   Page 15
___________________________________________________________________________

 1|flight", for purposes of this paragraph, means the altering,           |
  |                                                                       |
 2|monitoring, controlling, regulating, adjusting, servicing, or          |
  |                                                                       |
 3|repairing of any space facility, space propulsion systems or space     |
  |                                                                       |
 4|vehicle, satellite, or station possessing space flight capacity,       |
  |                                                                       |
 5|including the components thereof;                                      |
  |                                                                       |
 6|    37.  The purchase or lease of machinery and equipment for use at   |
  |                                                                       |
 7|a fixed location in this state, which is used exclusively in the       |
  |                                                                       |
 8|manufacturing, processing, compounding, or producing of any space      |
  |                                                                       |
 9|facility, space propulsion system or space vehicle, satellite, or      |
  |                                                                       |
10|station of any kind possessing space flight capacity.  Provided, the   |
  |                                                                       |
11|exemption provided for in this paragraph shall not be allowed unless   |
  |                                                                       |
12|the purchaser or lessee signs an affidavit stating that the item or    |
  |                                                                       |
13|items to be exempted are for the exclusive use designated herein.      |
  |                                                                       |
14|Any person furnishing a false affidavit to the vendor for the          |
  |                                                                       |
15|purpose of evading payment of any tax imposed by Section 1354 of       |
  |                                                                       |
16|this title shall be subject to the penalties provided by law.  As      |
  |                                                                       |
17|used in this paragraph, "machinery and equipment" means "section 38    |
  |                                                                       |
18|property" as defined in Sections 48(a)(1)(A) and (B)(i) of the         |
  |                                                                       |
19|Internal Revenue Code of 1986, which is used as an integral part of    |
  |                                                                       |
20|the manufacturing, processing, compounding, or producing of items of   |
  |                                                                       |
21|tangible personal property.  Such term includes parts and              |
  |                                                                       |
22|accessories only to the extent that the exemption thereof is           |
  |                                                                       |
23|consistent with the provisions of this paragraph;                      |
  |                                                                       |
24|                                                                       |
  |                                                                       |
   Req. No. 5105                                                   Page 16
___________________________________________________________________________

 1|    38.  The amount of a surcharge or any other amount which is        |
  |                                                                       |
 2|separately stated on an admission ticket which is imposed, collected   |
  |                                                                       |
 3|and used for the sole purpose of constructing, remodeling or           |
  |                                                                       |
 4|enlarging facilities of a public trust having a municipality or        |
  |                                                                       |
 5|county as its sole beneficiary;                                        |
  |                                                                       |
 6|    39.  Sales of tangible personal property or services which are     |
  |                                                                       |
 7|directly used in or for the benefit of a state park in this state,     |
  |                                                                       |
 8|which are made to an organization which is exempt from taxation        |
  |                                                                       |
 9|pursuant to the provisions of the Internal Revenue Code, 26 U.S.C.,    |
  |                                                                       |
10|Section 501(c)(3) and which is organized primarily for the purpose     |
  |                                                                       |
11|of supporting one or more state parks located in this state;           |
  |                                                                       |
12|    40.  The sale, lease or use of parking privileges by an            |
  |                                                                       |
13|institution of The Oklahoma State System of Higher Education;          |
  |                                                                       |
14|    41.  Sales of tangible personal property or services for use on    |
  |                                                                       |
15|campus or school construction projects for the benefit of              |
  |                                                                       |
16|institutions of The Oklahoma State System of Higher Education,         |
  |                                                                       |
17|private institutions of higher education accredited by the Oklahoma    |
  |                                                                       |
18|State Regents for Higher Education or any public school or school      |
  |                                                                       |
19|district when such projects are financed by or through the use of      |
  |                                                                       |
20|nonprofit entities which are exempt from taxation pursuant to the      |
  |                                                                       |
21|provisions of the Internal Revenue Code, 26 U.S.C., Section            |
  |                                                                       |
22|501(c)(3);                                                             |
  |                                                                       |
23|    42.  Sales of tangible personal property or services by an         |
  |                                                                       |
24|organization which is exempt from taxation pursuant to the             |
  |                                                                       |
   Req. No. 5105                                                   Page 17
___________________________________________________________________________

 1|provisions of the Internal Revenue Code, 26 U.S.C., Section            |
  |                                                                       |
 2|501(c)(3), in the course of conducting a national championship         |
  |                                                                       |
 3|sports event, but only if all or a portion of the payment in           |
  |                                                                       |
 4|exchange therefor would qualify as the receipt of a qualified          |
  |                                                                       |
 5|sponsorship payment described in Internal Revenue Code, 26 U.S.C.,     |
  |                                                                       |
 6|Section 513(i                                                          |
  |                                                                       |
 7|    ).  Sales exempted pursuant to this paragraph shall be exempt      |
  |                                                                       |
 8|from all Oklahoma sales, use, excise and gross receipts taxes;         |
  |                                                                       |
 9|    43.  Sales of tangible personal property or services to or by an   |
  |                                                                       |
10|organization which:                                                    |
  |                                                                       |
11|         a.    is exempt from taxation pursuant to the provisions of   |
  |                                                                       |
12|              the Internal Revenue Code, 26 U.S.C., Section            |
  |                                                                       |
13|              501(c)(3),                                               |
  |                                                                       |
14|         b.    is affiliated with a comprehensive university within    |
  |                                                                       |
15|              The Oklahoma State System of Higher Education, and       |
  |                                                                       |
16|         c.    has been organized primarily for the purpose of         |
  |                                                                       |
17|              providing education and teacher training and             |
  |                                                                       |
18|              conducting events relating to robotics;                  |
  |                                                                       |
19|    44.  The first Fifteen Thousand Dollars ($15,000.00) each year     |
  |                                                                       |
20|from sales of tangible personal property to or by youth athletic       |
  |                                                                       |
21|teams which are part of an athletic organization exempt from           |
  |                                                                       |
22|taxation pursuant to the provisions of the Internal Revenue Code, 26   |
  |                                                                       |
23|U.S.C., Section 501(c)(4), for the purposes of raising funds for the   |
  |                                                                       |
24|benefit of the team;                                                   |
  |                                                                       |
   Req. No. 5105                                                   Page 18
___________________________________________________________________________

 1|    45.  Sales of tickets for admission to a collegiate athletic       |
  |                                                                       |
 2|event that is held in a facility owned or operated by a municipality   |
  |                                                                       |
 3|or a public trust of which the municipality is the sole beneficiary    |
  |                                                                       |
 4|and that actually determines or is part of a tournament or             |
  |                                                                       |
 5|tournament process for determining a conference tournament             |
  |                                                                       |
 6|championship, a conference championship, or a national championship;   |
  |                                                                       |
 7|    46.  Sales of tangible personal property or services to or by an   |
  |                                                                       |
 8|organization which is exempt from taxation pursuant to the             |
  |                                                                       |
 9|provisions of the Internal Revenue Code, 26 U.S.C., Section            |
  |                                                                       |
10|501(c)(3) and is operating the Oklahoma City National Memorial and     |
  |                                                                       |
11|Museum, an affiliate of the National Park System;                      |
  |                                                                       |
12|    47.  Sales of tangible personal property or services to            |
  |                                                                       |
13|organizations which are exempt from federal taxation pursuant to the   |
  |                                                                       |
14|provisions of Section 501(c)(3) of the Internal Revenue Code, 26       |
  |                                                                       |
15|U.S.C., Section 501(c)(3), the memberships of which are limited to     |
  |                                                                       |
16|honorably discharged veterans, and which furnish financial support     |
  |                                                                       |
17|to area veterans' organizations to be used for the purpose of          |
  |                                                                       |
18|constructing a memorial or museum;                                     |
  |                                                                       |
19|    48.  Sales of tangible personal property or services on or after   |
  |                                                                       |
20|January 1, 2003, to an organization which is exempt from taxation      |
  |                                                                       |
21|pursuant to the provisions of the Internal Revenue Code, 26 U.S.C.,    |
  |                                                                       |
22|Section 501(c)(3) that is expending monies received from a private     |
  |                                                                       |
23|foundation grant in conjunction with expenditures of local sales tax   |
  |                                                                       |
24|revenue to construct a local public library;                           |
  |                                                                       |
   Req. No. 5105                                                   Page 19
___________________________________________________________________________

 1|    49.  Sales of tangible personal property or services to a state    |
  |                                                                       |
 2|that borders this state or any political subdivision of that state,    |
  |                                                                       |
 3|but only to the extent that the other state or political subdivision   |
  |                                                                       |
 4|exempts or does not impose a tax on similar sales of items to this     |
  |                                                                       |
 5|state or a political subdivision of this state;                        |
  |                                                                       |
 6|    50.  Effective July 1, 2005, sales of tangible personal property   |
  |                                                                       |
 7|or services to the Career Technology Student Organizations under the   |
  |                                                                       |
 8|direction and supervision of the Oklahoma Department of Career and     |
  |                                                                       |
 9|Technology Education;                                                  |
  |                                                                       |
10|    51.  Sales of tangible personal property to a public trust         |
  |                                                                       |
11|having either a single city, town or county or multiple cities,        |
  |                                                                       |
12|towns or counties or combination thereof as beneficiary or             |
  |                                                                       |
13|beneficiaries or a nonprofit organization which is exempt from         |
  |                                                                       |
14|taxation pursuant to the provisions of the Internal Revenue Code, 26   |
  |                                                                       |
15|U.S.C., Section 501(c)(3) for the purpose of constructing              |
  |                                                                       |
16|improvements to or expanding a hospital or nursing home owned and      |
  |                                                                       |
17|operated by any such public trust or nonprofit entity prior to July    |
  |                                                                       |
18|1, 2008, in counties with a population of less than one hundred        |
  |                                                                       |
19|thousand (100,000) persons, according to the most recent Federal       |
  |                                                                       |
20|Decennial Census.  As used in this paragraph, "constructing            |
  |                                                                       |
21|improvements to or expanding" shall not mean any expense for routine   |
  |                                                                       |
22|maintenance or general repairs and shall require a project cost of     |
  |                                                                       |
23|at least One Hundred Thousand Dollars ($100,000.00).  For purposes     |
  |                                                                       |
24|of this paragraph, sales made to a contractor or subcontractor that    |
  |                                                                       |
   Req. No. 5105                                                   Page 20
___________________________________________________________________________

 1|enters into a contractual relationship with a public trust or          |
  |                                                                       |
 2|nonprofit entity as described by this paragraph shall be considered    |
  |                                                                       |
 3|sales made to the public trust or nonprofit entity.  The exemption     |
  |                                                                       |
 4|authorized by this paragraph shall be administered in the form of a    |
  |                                                                       |
 5|refund from the sales tax revenues apportioned pursuant to Section     |
  |                                                                       |
 6|1353 of this title and the vendor shall be required to collect the     |
  |                                                                       |
 7|sales tax otherwise applicable to the transaction.  The purchaser      |
  |                                                                       |
 8|may apply for a refund of the sales tax paid in the manner             |
  |                                                                       |
 9|prescribed by this paragraph.  Within thirty (30) days after the end   |
  |                                                                       |
10|of each fiscal year, any purchaser that is entitled to make            |
  |                                                                       |
11|application for a refund based upon the exempt treatment authorized    |
  |                                                                       |
12|by this paragraph may file an application for refund of the sales      |
  |                                                                       |
13|taxes paid during such preceding fiscal year.  The Tax Commission      |
  |                                                                       |
14|shall prescribe a form for purposes of making the application for      |
  |                                                                       |
15|refund.  The Tax Commission shall determine whether or not the total   |
  |                                                                       |
16|amount of sales tax exemptions claimed by all purchasers is equal to   |
  |                                                                       |
17|or less than Six Hundred Fifty Thousand Dollars ($650,000.00).  If     |
  |                                                                       |
18|such claims are less than or equal to that amount, the Tax             |
  |                                                                       |
19|Commission shall make refunds to the purchasers in the full amount     |
  |                                                                       |
20|of the documented and verified sales tax amounts.  If such claims by   |
  |                                                                       |
21|all purchasers are in excess of Six Hundred Fifty Thousand Dollars     |
  |                                                                       |
22|($650,000.00), the Tax Commission shall determine the amount of each   |
  |                                                                       |
23|purchaser's claim, the total amount of all claims by all purchasers,   |
  |                                                                       |
24|and the percentage each purchaser's claim amount bears to the total.   |
  |                                                                       |
   Req. No. 5105                                                   Page 21
___________________________________________________________________________

 1| The resulting percentage determined for each purchaser shall be       |
  |                                                                       |
 2|multiplied by Six Hundred Fifty Thousand Dollars ($650,000.00) to      |
  |                                                                       |
 3|determine the amount of refundable sales tax to be paid to each        |
  |                                                                       |
 4|purchaser.  The pro rata refund amount shall be the only method to     |
  |                                                                       |
 5|recover sales taxes paid during the preceding fiscal year and no       |
  |                                                                       |
 6|balance of any sales taxes paid on a pro rata basis shall be the       |
  |                                                                       |
 7|subject of any subsequent refund claim pursuant to this paragraph;     |
  |                                                                       |
 8|    52.  Effective July 1, 2006, sales of tangible personal property   |
  |                                                                       |
 9|or services to any organization which assists, trains, educates, and   |
  |                                                                       |
10|provides housing for physically and mentally handicapped persons and   |
  |                                                                       |
11|which is exempt from taxation pursuant to the provisions of the        |
  |                                                                       |
12|Internal Revenue Code, 26 U.S.C., Section 501(c)(3) and that           |
  |                                                                       |
13|receives at least eighty-five percent (85%) of its annual budget       |
  |                                                                       |
14|from state or federal funds.  In order to receive the benefit of the   |
  |                                                                       |
15|exemption authorized by this paragraph, the taxpayer shall be          |
  |                                                                       |
16|required to make payment of the applicable sales tax at the time of    |
  |                                                                       |
17|sale to the vendor in the manner otherwise required by law.            |
  |                                                                       |
18|Notwithstanding any other provision of the Oklahoma Uniform Tax        |
  |                                                                       |
19|Procedure Code to the contrary, the taxpayer shall be authorized to    |
  |                                                                       |
20|file a claim for refund of sales taxes paid that qualify for the       |
  |                                                                       |
21|exemption authorized by this paragraph for a period of one (1) year    |
  |                                                                       |
22|after the date of the sale transaction.  The taxpayer shall be         |
  |                                                                       |
23|required to provide documentation as may be prescribed by the          |
  |                                                                       |
24|Oklahoma Tax Commission in support of the refund claim.  The total     |
  |                                                                       |
   Req. No. 5105                                                   Page 22
___________________________________________________________________________

 1|amount of sales tax qualifying for exempt treatment pursuant to this   |
  |                                                                       |
 2|paragraph shall not exceed One Hundred Seventy-five Thousand Dollars   |
  |                                                                       |
 3|($175,000.00) each fiscal year.  Claims for refund shall be            |
  |                                                                       |
 4|processed in the order in which such claims are received by the        |
  |                                                                       |
 5|Oklahoma Tax Commission.  If a claim otherwise timely filed exceeds    |
  |                                                                       |
 6|the total amount of refunds payable for a fiscal year, such claim      |
  |                                                                       |
 7|shall be barred;                                                       |
  |                                                                       |
 8|    53.  The first Two Thousand Dollars ($2,000.00) each year of       |
  |                                                                       |
 9|sales of tangible personal property or services to, by, or for the     |
  |                                                                       |
10|benefit of a qualified neighborhood watch organization that is         |
  |                                                                       |
11|endorsed or supported by or working directly with a law enforcement    |
  |                                                                       |
12|agency with jurisdiction in the area in which the neighborhood watch   |
  |                                                                       |
13|organization is located.  As used in this paragraph, "qualified        |
  |                                                                       |
14|neighborhood watch organization" means an organization that is a       |
  |                                                                       |
15|not-for-profit corporation under the laws of the State of Oklahoma     |
  |                                                                       |
16|that was created to help prevent criminal activity in an area          |
  |                                                                       |
17|through community involvement and interaction with local law           |
  |                                                                       |
18|enforcement and which is one of the first two thousand organizations   |
  |                                                                       |
19|which makes application to the Oklahoma Tax Commission for the         |
  |                                                                       |
20|exemption after March 29, 2006;                                        |
  |                                                                       |
21|    54.  Sales of tangible personal property to a nonprofit            |
  |                                                                       |
22|organization, exempt from taxation pursuant to the provisions of the   |
  |                                                                       |
23|Internal Revenue Code, 26 U.S.C., Section 501(c)(3), organized         |
  |                                                                       |
24|primarily for the purpose of providing services to homeless persons    |
  |                                                                       |
   Req. No. 5105                                                   Page 23
___________________________________________________________________________

 1|during the day and located in a metropolitan area with a population    |
  |                                                                       |
 2|in excess of five hundred thousand (500,000) persons according to      |
  |                                                                       |
 3|the latest Federal Decennial Census.  The exemption authorized by      |
  |                                                                       |
 4|this paragraph shall be applicable to sales of tangible personal       |
  |                                                                       |
 5|property to a qualified entity occurring on or after January 1,        |
  |                                                                       |
 6|2005;                                                                  |
  |                                                                       |
 7|    55.  Sales of tangible personal property or services to or by an   |
  |                                                                       |
 8|organization which is exempt from taxation pursuant to the             |
  |                                                                       |
 9|provisions of the Internal Revenue Code, 26 U.S.C., Section            |
  |                                                                       |
10|501(c)(3) for events the principal purpose of which is to provide      |
  |                                                                       |
11|funding for the preservation of wetlands and habitat for wild ducks;   |
  |                                                                       |
12|    56.  Sales of tangible personal property or services to or by an   |
  |                                                                       |
13|organization which is exempt from taxation pursuant to the             |
  |                                                                       |
14|provisions of the Internal Revenue Code, 26 U.S.C., Section            |
  |                                                                       |
15|501(c)(3) for events the principal purpose of which is to provide      |
  |                                                                       |
16|funding for the preservation and conservation of wild turkeys;         |
  |                                                                       |
17|    57.  Sales of tangible personal property or services to an         |
  |                                                                       |
18|organization which:                                                    |
  |                                                                       |
19|         a.    is exempt from taxation pursuant to the provisions of   |
  |                                                                       |
20|              the Internal Revenue Code, 26 U.S.C., Section            |
  |                                                                       |
21|              501(c)(3), and                                           |
  |                                                                       |
22|         b.    is part of a network of community-based, autonomous     |
  |                                                                       |
23|              member organizations that meets the following            |
  |                                                                       |
24|              criteria:                                                |
  |                                                                       |
   Req. No. 5105                                                   Page 24
___________________________________________________________________________

 1|              (1)   serves people with workplace disadvantages and     |
  |                                                                       |
 2|                   disabilities by providing job training and          |
  |                                                                       |
 3|                   employment services, as well as job placement       |
  |                                                                       |
 4|                   opportunities and post-employment support,          |
  |                                                                       |
 5|              (2)   has locations in the United States and at least    |
  |                                                                       |
 6|                   twenty other countries,                             |
  |                                                                       |
 7|              (3)   collects donated clothing and household goods to   |
  |                                                                       |
 8|                   sell in retail stores and provides contract labor   |
  |                                                                       |
 9|                   services to business and government, and            |
  |                                                                       |
10|              (4)   provides documentation to the Oklahoma Tax         |
  |                                                                       |
11|                   Commission that over seventy-five percent (75%)     |
  |                                                                       |
12|                   of its revenues are channeled into employment,      |
  |                                                                       |
13|                   job training and placement programs and other       |
  |                                                                       |
14|                   critical community services;                        |
  |                                                                       |
15|    58.  Sales of tickets made on or after September 21, 2005, and     |
  |                                                                       |
16|complimentary or free tickets for admission issued on or after         |
  |                                                                       |
17|September 21, 2005, which have a value equivalent to the charge that   |
  |                                                                       |
18|would have otherwise been made, for admission to a professional        |
  |                                                                       |
19|athletic event in which a team in the National Basketball              |
  |                                                                       |
20|Association is a participant, which is held in a facility owned or     |
  |                                                                       |
21|operated by a municipality, a county or a public trust of which a      |
  |                                                                       |
22|municipality or a county is the sole beneficiary, and sales of         |
  |                                                                       |
23|tickets made on or after July 1, 2007, and complimentary or free       |
  |                                                                       |
24|tickets for admission issued on or after July 1, 2007, which have a    |
  |                                                                       |
   Req. No. 5105                                                   Page 25
___________________________________________________________________________

 1|value equivalent to the charge that would have otherwise been made,    |
  |                                                                       |
 2|for admission to a professional athletic event in which a team in      |
  |                                                                       |
 3|the National Hockey League is a participant, which is held in a        |
  |                                                                       |
 4|facility owned or operated by a municipality, a county or a public     |
  |                                                                       |
 5|trust of which a municipality or a county is the sole beneficiary;     |
  |                                                                       |
 6|    59.  Sales of tickets for admission and complimentary or free      |
  |                                                                       |
 7|tickets for admission which have a value equivalent to the charge      |
  |                                                                       |
 8|that would have otherwise been made to a professional sporting event   |
  |                                                                       |
 9|involving ice hockey, baseball, basketball, football or arena          |
  |                                                                       |
10|football, or soccer.  As used in this paragraph, "professional         |
  |                                                                       |
11|sporting event" means an organized athletic competition between        |
  |                                                                       |
12|teams that are members of an organized league or association with      |
  |                                                                       |
13|centralized management, other than a national league or national       |
  |                                                                       |
14|association, that imposes requirements for participation in the        |
  |                                                                       |
15|league upon the teams, the individual athletes or both, and which      |
  |                                                                       |
16|uses a salary structure to compensate the athletes;                    |
  |                                                                       |
17|    60.  Sales of tickets for admission to an annual event sponsored   |
  |                                                                       |
18|by an educational and charitable organization of women which is        |
  |                                                                       |
19|exempt from taxation pursuant to the provisions of the Internal        |
  |                                                                       |
20|Revenue Code, 26 U.S.C., Section 501(c)(3) and has as its mission      |
  |                                                                       |
21|promoting volunteerism, developing the potential of women and          |
  |                                                                       |
22|improving the community through the effective action and leadership    |
  |                                                                       |
23|of trained volunteers;                                                 |
  |                                                                       |
24|                                                                       |
  |                                                                       |
   Req. No. 5105                                                   Page 26
___________________________________________________________________________

 1|    61.  Sales of tangible personal property or services to an         |
  |                                                                       |
 2|organization, which is exempt from taxation pursuant to the            |
  |                                                                       |
 3|provisions of the Internal Revenue Code, 26 U.S.C., Section            |
  |                                                                       |
 4|501(c)(3), and which is itself a member of an organization which is    |
  |                                                                       |
 5|exempt from taxation pursuant to the provisions of the Internal        |
  |                                                                       |
 6|Revenue Code, 26 U.S.C., Section 501(c)(3), if the membership          |
  |                                                                       |
 7|organization is primarily engaged in advancing the purposes of its     |
  |                                                                       |
 8|member organizations through fundraising, public awareness or other    |
  |                                                                       |
 9|efforts for the benefit of its member organizations, and if the        |
  |                                                                       |
10|member organization is primarily engaged either in providing           |
  |                                                                       |
11|educational services and programs concerning health-related diseases   |
  |                                                                       |
12|and conditions to individuals suffering from such health-related       |
  |                                                                       |
13|diseases and conditions or their caregivers and family members or      |
  |                                                                       |
14|support to such individuals, or in health-related research as to       |
  |                                                                       |
15|such diseases and conditions, or both.  In order to qualify for the    |
  |                                                                       |
16|exemption authorized by this paragraph, the member nonprofit           |
  |                                                                       |
17|organization shall be required to provide proof to the Oklahoma Tax    |
  |                                                                       |
18|Commission of its membership status in the membership organization;    |
  |                                                                       |
19|    62.  Sales of tangible personal property or services to or by an   |
  |                                                                       |
20|organization which is part of a national volunteer women's service     |
  |                                                                       |
21|organization dedicated to promoting patriotism, preserving American    |
  |                                                                       |
22|history and securing better education for children and which has at    |
  |                                                                       |
23|least 168,000 members in 3,000 chapters across the United States;      |
  |                                                                       |
24|                                                                       |
  |                                                                       |
   Req. No. 5105                                                   Page 27
___________________________________________________________________________

 1|    63.  Sales of tangible personal property or services to or by a    |
  |                                                                       |
 2|YWCA or YMCA organization which is part of a national nonprofit        |
  |                                                                       |
 3|community service organization working to meet the health and social   |
  |                                                                       |
 4|service needs of its members across the United States;                 |
  |                                                                       |
 5|    64.  Sales of tangible personal property or services to or by a    |
  |                                                                       |
 6|veteran's organization which is exempt from taxation pursuant to the   |
  |                                                                       |
 7|provisions of the Internal Revenue Code, 26 U.S.C., Section            |
  |                                                                       |
 8|501(c)(19) and which is known as the Veterans of Foreign Wars of the   |
  |                                                                       |
 9|United States, Oklahoma Chapters;                                      |
  |                                                                       |
10|    65.  Sales of boxes of food by a church or by an organization,     |
  |                                                                       |
11|which is exempt from taxation pursuant to the provisions of the        |
  |                                                                       |
12|Internal Revenue Code, 26 U.S.C., Section 501(c)(3).  To qualify       |
  |                                                                       |
13|under the provisions of this paragraph, the organization must be       |
  |                                                                       |
14|organized for the primary purpose of feeding needy individuals or to   |
  |                                                                       |
15|encourage volunteer service by requiring such service in order to      |
  |                                                                       |
16|purchase food.  These boxes shall only contain edible staple food      |
  |                                                                       |
17|items;                                                                 |
  |                                                                       |
18|    66.  Sales of tangible personal property or services to any        |
  |                                                                       |
19|person with whom a church has duly entered into a construction         |
  |                                                                       |
20|contract, necessary for carrying out such contract or to any           |
  |                                                                       |
21|subcontractor to such a construction contract;                         |
  |                                                                       |
22|    67.  Sales of tangible personal property or services used          |
  |                                                                       |
23|exclusively for charitable or educational purposes, to or by an        |
  |                                                                       |
24|organization which:                                                    |
  |                                                                       |
   Req. No. 5105                                                   Page 28
___________________________________________________________________________

 1|         a.    is exempt from taxation pursuant to the provisions of   |
  |                                                                       |
 2|              the Internal Revenue Code, 26 U.S.C., Section            |
  |                                                                       |
 3|              501(c)(3),                                               |
  |                                                                       |
 4|         b.    has filed a Not-for-Profit Certificate of               |
  |                                                                       |
 5|              Incorporation in this state, and                         |
  |                                                                       |
 6|         c.    is organized for the purpose of:                        |
  |                                                                       |
 7|              (1)   providing training and education to                |
  |                                                                       |
 8|                   developmentally disabled individuals,               |
  |                                                                       |
 9|              (2)   educating the community about the rights,          |
  |                                                                       |
10|                   abilities and strengths of developmentally          |
  |                                                                       |
11|                   disabled individuals, and                           |
  |                                                                       |
12|              (3)   promoting unity among developmentally disabled     |
  |                                                                       |
13|                   individuals in their community and geographic       |
  |                                                                       |
14|                   area;                                               |
  |                                                                       |
15|    68.  Sales of tangible personal property or services to any        |
  |                                                                       |
16|organization which is a shelter for abused, neglected, or abandoned    |
  |                                                                       |
17|children and which is exempt from taxation pursuant to the             |
  |                                                                       |
18|provisions of the Internal Revenue Code, 26 U.S.C., Section            |
  |                                                                       |
19|501(c)(3); provided, until July 1, 2008, such exemption shall apply    |
  |                                                                       |
20|only to eligible shelters for children from birth to age twelve (12)   |
  |                                                                       |
21|and after July 1, 2008, such exemption shall apply to eligible         |
  |                                                                       |
22|shelters for children from birth to age eighteen (18);                 |
  |                                                                       |
23|                                                                       |
  |                                                                       |
24|                                                                       |
  |                                                                       |
   Req. No. 5105                                                   Page 29
___________________________________________________________________________

 1|    69.  Sales of tangible personal property or services to a child    |
  |                                                                       |
 2|care center which is licensed pursuant to the Oklahoma Child Care      |
  |                                                                       |
 3|Facilities Licensing Act and which:                                    |
  |                                                                       |
 4|         a.    possesses a 3-star rating from the Department of        |
  |                                                                       |
 5|              Human Services Reaching for the Stars Program or a       |
  |                                                                       |
 6|              national accreditation, and                              |
  |                                                                       |
 7|         b.    allows on site universal pre-kindergarten education     |
  |                                                                       |
 8|              to be provided to four-year-old children through a       |
  |                                                                       |
 9|              contractual agreement with any public school or school   |
  |                                                                       |
10|              district.                                                |
  |                                                                       |
11|    For the purposes of this paragraph, sales made to any person,      |
  |                                                                       |
12|firm, agency or entity that has entered previously into a              |
  |                                                                       |
13|contractual relationship with a child care center for construction     |
  |                                                                       |
14|and improvement of buildings and other structures owned by the child   |
  |                                                                       |
15|care center and operated for educational purposes shall be             |
  |                                                                       |
16|considered sales made to a child care center.  Any such person,        |
  |                                                                       |
17|firm, agency or entity making purchases on behalf of a child care      |
  |                                                                       |
18|center shall certify in writing, on the copy of the invoice or sales   |
  |                                                                       |
19|ticket the nature of the purchase.  Any such person, or person         |
  |                                                                       |
20|acting on behalf of a firm, agency or entity making purchases on       |
  |                                                                       |
21|behalf of a child care center in violation of this paragraph shall     |
  |                                                                       |
22|be guilty of a misdemeanor and upon conviction thereof shall be        |
  |                                                                       |
23|fined an amount equal to double the amount of sales tax involved or    |
  |                                                                       |
24|incarcerated for not more than sixty (60) days or both;                |
  |                                                                       |
   Req. No. 5105                                                   Page 30
___________________________________________________________________________

 1|    70.  a.   Sales of tangible personal property to a service         |
  |                                                                       |
 2|              organization of mothers who have children who are        |
  |                                                                       |
 3|              serving or who have served in the military, which        |
  |                                                                       |
 4|              service organization is exempt from taxation pursuant    |
  |                                                                       |
 5|              to the provisions of the Internal Revenue Code, 26       |
  |                                                                       |
 6|              U.S.C., Section 501(c)(19) and which is known as the     |
  |                                                                       |
 7|              Blue Star Mothers of America, Inc.  The exemption        |
  |                                                                       |
 8|              provided by this paragraph shall only apply to the       |
  |                                                                       |
 9|              purchase of tangible personal property actually sent     |
  |                                                                       |
10|              to United States military personnel overseas who are     |
  |                                                                       |
11|              serving in a combat zone and not to any other tangible   |
  |                                                                       |
12|              personal property purchased by the organization.         |
  |                                                                       |
13|              Provided, this exemption shall not apply to any sales    |
  |                                                                       |
14|              tax levied by a city, town, county, or any other         |
  |                                                                       |
15|              jurisdiction in this state.                              |
  |                                                                       |
16|         b.   The exemption authorized by this paragraph shall be      |
  |                                                                       |
17|              administered in the form of a refund from the sales      |
  |                                                                       |
18|              tax revenues apportioned pursuant to Section 1353 of     |
  |                                                                       |
19|              this title, and the vendor shall be required to          |
  |                                                                       |
20|              collect the sales tax otherwise applicable to the        |
  |                                                                       |
21|              transaction.  The purchaser may apply for a refund of    |
  |                                                                       |
22|              the state sales tax paid in the manner prescribed by     |
  |                                                                       |
23|              this paragraph.  Within sixty (60) days after the end    |
  |                                                                       |
24|              of each calendar quarter, any purchaser that is          |
  |                                                                       |
   Req. No. 5105                                                   Page 31
___________________________________________________________________________

 1|              entitled to make application for a refund based upon     |
  |                                                                       |
 2|              the exempt treatment authorized by this paragraph may    |
  |                                                                       |
 3|              file an application for refund of the state sales        |
  |                                                                       |
 4|              taxes paid during such preceding calendar quarter.       |
  |                                                                       |
 5|              The Tax Commission shall prescribe a form for purposes   |
  |                                                                       |
 6|              of making the application for refund.                    |
  |                                                                       |
 7|         c.   A purchaser who applies for a refund pursuant to this    |
  |                                                                       |
 8|              paragraph shall certify that the items were actually     |
  |                                                                       |
 9|              sent to military personnel overseas in a combat zone.    |
  |                                                                       |
10|              Any purchaser that applies for a refund for the          |
  |                                                                       |
11|              purchase of items that are not authorized for            |
  |                                                                       |
12|              exemption under this paragraph shall be subject to a     |
  |                                                                       |
13|              penalty in the amount of Five Hundred Dollars            |
  |                                                                       |
14|              ($500.00);                                               |
  |                                                                       |
15|    71.  Sales of food and snack items to or by an organization        |
  |                                                                       |
16|which is exempt from taxation pursuant to the provisions of the        |
  |                                                                       |
17|Internal Revenue Code, 26 U.S.C., Section 501(c)(3), whose primary     |
  |                                                                       |
18|and principal purpose is providing funding for scholarships in the     |
  |                                                                       |
19|medical field;                                                         |
  |                                                                       |
20|    72.  Sales of tangible personal property or services for use       |
  |                                                                       |
21|solely on construction projects for organizations which are exempt     |
  |                                                                       |
22|from taxation pursuant to the provisions of the Internal Revenue       |
  |                                                                       |
23|Code, 26 U.S.C., Section 501(c)(3) and whose purpose is providing      |
  |                                                                       |
24|end-of-life care and access to hospice services to low-income          |
  |                                                                       |
   Req. No. 5105                                                   Page 32
___________________________________________________________________________

 1|individuals who live in a facility owned by the organization.  The     |
  |                                                                       |
 2|exemption provided by this paragraph applies to sales to the           |
  |                                                                       |
 3|organization as well as to sales to any person with whom the           |
  |                                                                       |
 4|organization has duly entered into a construction contract,            |
  |                                                                       |
 5|necessary for carrying out such contract or to any subcontractor to    |
  |                                                                       |
 6|such a construction contract.  Any person making purchases on behalf   |
  |                                                                       |
 7|of such organization shall certify, in writing, on the copy of the     |
  |                                                                       |
 8|invoice or sales ticket to be retained by the vendor that the          |
  |                                                                       |
 9|purchases are made for and on behalf of such organization and set      |
  |                                                                       |
10|out the name of such organization.  Any person who wrongfully or       |
  |                                                                       |
11|erroneously certifies that purchases are for any of the above-named    |
  |                                                                       |
12|organizations or who otherwise violates this section shall be guilty   |
  |                                                                       |
13|of a misdemeanor and upon conviction thereof shall be fined an         |
  |                                                                       |
14|amount equal to double the amount of sales tax involved or             |
  |                                                                       |
15|incarcerated for not more than sixty (60) days or both;                |
  |                                                                       |
16|    73.  Sales of tickets for admission to events held by              |
  |                                                                       |
17|organizations exempt from taxation pursuant to the provisions of the   |
  |                                                                       |
18|Internal Revenue Code, 26 U.S.C., Section 501(c)(3) that are           |
  |                                                                       |
19|organized for the purpose of supporting general hospitals licensed     |
  |                                                                       |
20|by the State Department of Health;                                     |
  |                                                                       |
21|    74.  Sales of tangible personal property or services:              |
  |                                                                       |
22|         a.   to a foundation which is exempt from taxation pursuant   |
  |                                                                       |
23|              to the provisions of the Internal Revenue Code, 26       |
  |                                                                       |
24|              U.S.C., Section 501(c)(3) and which raises               |
  |                                                                       |
   Req. No. 5105                                                   Page 33
___________________________________________________________________________

 1|              tax-deductible contributions in support of a wide        |
  |                                                                       |
 2|              range of firearms-related public interest activities     |
  |                                                                       |
 3|              of the National Rifle Association of America and other   |
  |                                                                       |
 4|              organizations that defend and foster Second Amendment    |
  |                                                                       |
 5|              rights, and                                              |
  |                                                                       |
 6|         b.   to or by a grassroots fundraising program for sales      |
  |                                                                       |
 7|              related to events to raise funds for a foundation        |
  |                                                                       |
 8|              meeting the qualifications of subparagraph a of this     |
  |                                                                       |
 9|              paragraph;                                               |
  |                                                                       |
10|    75.  Sales by an organization or entity which is exempt from       |
  |                                                                       |
11|taxation pursuant to the provisions of the Internal Revenue Code, 26   |
  |                                                                       |
12|U.S.C., Section 501(c)(3) which are related to a fundraising event     |
  |                                                                       |
13|sponsored by the organization or entity when the event does not        |
  |                                                                       |
14|exceed any five (5) consecutive days and when the sales are not in     |
  |                                                                       |
15|the organization's or the entity's regular course of business.         |
  |                                                                       |
16|Provided, the exemption provided in this paragraph shall be limited    |
  |                                                                       |
17|to tickets sold for admittance to the fundraising event and items      |
  |                                                                       |
18|which were donated to the organization or entity for sale at the       |
  |                                                                       |
19|event;                                                                 |
  |                                                                       |
20|    76.  Effective November 1, 2017, sales of tangible personal        |
  |                                                                       |
21|property or services to an organization which is exempt from           |
  |                                                                       |
22|taxation pursuant to the provisions of the Internal Revenue Code, 26   |
  |                                                                       |
23|U.S.C., Section 501(c)(3) and operates as a collaborative model        |
  |                                                                       |
24|which connects community agencies in one location to serve             |
  |                                                                       |
   Req. No. 5105                                                   Page 34
___________________________________________________________________________

 1|individuals and families affected by violence and where victims have   |
  |                                                                       |
 2|access to services and advocacy at no cost to the victim;              |
  |                                                                       |
 3|    77.  Effective July 1, 2018, sales of tangible personal property   |
  |                                                                       |
 4|or services to or by an association which is exempt from taxation      |
  |                                                                       |
 5|pursuant to the provisions of the Internal Revenue Code, 26 U.S.C.,    |
  |                                                                       |
 6|Section 501(c)(19) and which is known as the National Guard            |
  |                                                                       |
 7|Association of Oklahoma; and                                           |
  |                                                                       |
 8|    78.  Effective July 1, 2018, sales of tangible personal property   |
  |                                                                       |
 9|or services to or by an association which is exempt from taxation      |
  |                                                                       |
10|pursuant to the provisions of the Internal Revenue Code, 26 U.S.C.,    |
  |                                                                       |
11|Section 501(c)(4) and which is known as the Marine Corps League of     |
  |                                                                       |
12|Oklahoma.                                                              |
  |                                                                       |
13|    SECTION 2.  This act shall become effective November 1, 2019.      |
  |                                                                       |
14|                                                                       |
  |                                                                       |
15|    57-1-5105      MB     12/26/18                                     |
  |                                                                       |
16|                                                                       |
  |                                                                       |
17|                                                                       |
  |                                                                       |
18|                                                                       |
  |                                                                       |
19|                                                                       |
  |                                                                       |
20|                                                                       |
  |                                                                       |
21|                                                                       |
  |                                                                       |
22|                                                                       |
  |                                                                       |
23|                                                                       |
  |                                                                       |
24|                                                                       |
  |                                                                       |
   Req. No. 5105                                                   Page 35
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