Okla. Stat. tit. 68, § 68-205.1 — OK Code / Title 68 / Section 68-205.1
Municipal sales tax - Report of certain information
Status: in_force

A. To determine the actual municipal sales tax liability of any

person engaged in any business upon which the Oklahoma excise tax is

levied, the Oklahoma Tax Commission, notwithstanding the provisions

of Section 205 of this title, shall, upon request, make available

reports to the governing body of each city or town that levies a

municipal sales tax, which shall include, but not be limited to, the

following information:

1. A full and complete list of the names and addresses of

persons who report doing business during the preceding calendar year

within the boundary of the city or town and who have a sales tax

permit;

2. A full and complete list of such persons specified in

paragraph 1 of this subsection who are more than sixty (60) days

delinquent in remitting sales tax levied pursuant to the provisions

of the Oklahoma Sales Tax Code;

3. A full and complete list of sales and use taxes collected by

such persons specified in paragraph 1 of this subsection during the

preceding calendar month;

4. A full and complete list of taxpayers who were issued a

sales tax permit for a location in the city or town the previous

calendar month; and

5. A full and complete list of taxpayers who have advised the

Oklahoma Tax Commission that business at the location in the city or

town was stopped during the previous calendar month.

B. Upon request by the governing body of a city or town that

levies a municipal sales tax, the Oklahoma Tax Commission,

notwithstanding the provisions of Section 205 of this title, shall

release to such governing body such information or evidence

necessary to be used by such body to prosecute violations of

municipal sales tax ordinances. Such information or evidence shall

include, but is not limited to, the following:

1. Certified copies of sales tax permit applications;

2. Certified copies of sales tax permits;

3. Certified copies of sales tax reports; and

4. Names of Tax Commission employees who may be potential

witnesses for municipal prosecution purposes.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 66

C. Except in reporting to the members of the governing body of

the city or town, no city or town official or employee shall divulge

any information gained from the Oklahoma Tax Commission except that

the municipal prosecutor and other municipal enforcement personnel

may receive all information necessary to enforce municipal sales tax

ordinances.

D. Any city or town official or employee found in violation of

this section shall be removed or dismissed from office in the manner

provided by law. In addition, any violation of the provisions of

this section shall constitute a misdemeanor and shall be punishable

by the imposition of a fine not exceeding One Thousand Dollars

($1,000.00) or by imprisonment in the county jail for a term not

exceeding one (1) year, or by both said fine and imprisonment.
Okla. Stat. tit. 68, § 68-2866 — OK Code / Title 68 / Section 68-2866
Oklahoma Tax Commission - Equalization ratio study
Status: in_force

A. For purposes of reporting to the State Board of Equalization

the ratio derived from comparing the assessed value of the real

property of each county to the full or fair cash value of such real

property, the Oklahoma Tax Commission shall conduct and publish an

equalization ratio study for each county annually in accordance with

the requirements of this section.

B. The equalization ratio study shall be conducted in a manner

that ensures:

1. the ratio of assessed value to the fair cash value of

properties in a sample extracted from a county is expressed as a

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1198

median of the ratios determined for all properties included in the

sample;

2. sample data gathered for purposes of establishing the fair

cash value of properties within the sample relates to the applicable

assessment date of the study in a manner that produces reliable

ratio study results;

3. sample sizes of sufficient numbers to produce an estimated

ratio for a use category within a county or a ratio for an entire

county at a ratio that accurately estimates the true, but unknown,

assessment level;

4. appraisals selected for inclusion in the ratio study are

representative of the use category or stratum of properties included

in the sample;

5. sales files containing adequate information are developed

and maintained for purposes of appraisals; and

6. uniformity of assessments within a use category or stratum

for a county do not exceed a coefficient of dispersion value of

twenty percent (20%).

C. The Oklahoma Tax Commission shall provide for a computer

system that permits the equalization ratio study to be conducted

pursuant to the requirements of this section. Such computer system

shall be designed to permit monitoring and analysis of assessment

performance in the several counties and to detect noncompliance with

legal standards for valuation of taxable property in order to

fulfill the duties imposed by Section 2830 of this title. The

provisions of this subsection shall not be construed to authorize

the Oklahoma Tax Commission to install a mainframe computer capable

of remote monitoring of or making inputs into computers in the

offices of the various county assessors.
Okla. Stat. tit. 68, § 68-2368.17 — OK Code / Title 68 / Section 68-2368.17
Revenue and taxation – Y.M.C.A. Youth and Government
Status: in_force

program.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1048

A. Each state individual income tax return form for tax year

2021 and subsequent tax years, and each state corporate tax return

form for tax year 2021 and subsequent tax years, shall contain a

provision to allow a donation from a tax refund for the benefit of

the Oklahoma chapter of the Y.M.C.A. Youth and Government program.

Pursuant to Section 2368.18 of this title, all income tax checkoffs

provided for in state statute shall expire four (4) years after

enactment, unless reauthorized by the Legislature.

B. Except as otherwise provided for in this section, all monies

generated pursuant to subsection A of this section shall be paid to

the State Treasurer by the Oklahoma Tax Commission and placed to the

credit of the Oklahoma Youth and Government Revolving Fund created

in subsection C of this section.

C. There is hereby created in the State Treasury a revolving

fund to be designated the “Oklahoma Youth and Government Revolving

Fund” administered by the State Department of Education. The fund

shall be a continuing fund, not subject to fiscal year limitations,

and shall consist of all the monies received by the State Department

of Education pursuant to the provisions of subsection A of this

section. All monies accruing to the credit of the fund are

appropriated and may be budgeted and expended by the State

Department of Education at the beginning of each fiscal year for the

purpose of providing grants to the Oklahoma chapter of the Y.M.C.A.

Youth and Government program for purposes of educating young people

regarding government and the legislative process. Expenditures from

the fund shall be made upon warrants issued by the State Treasurer

against claims filed as prescribed by law with the Director of the

Office of Management and Enterprise Services for approval and

payment.

D. If a taxpayer makes a donation pursuant to subsection A of

this section in error, such taxpayer may file a claim for a refund

at any time within three (3) years from the due date of the tax

return. Such claims shall be filed pursuant to the provisions of

Section 2373 of this title. Prior to the apportionment set forth in

this section, an amount equal to the total amount of refunds made

pursuant to this subsection during any one (1) year shall be

deducted from the total donations received pursuant to this section

during the following year and such amount deducted shall be paid to

the State Treasurer and placed to the credit of the Income Tax

Withholding Refund Account.
Okla. Stat. tit. 68, § 68-2495 — OK Code / Title 68 / Section 68-2495
Renumbered as § 3015 of this title by Laws 1988, c. 162,
Status: in_force

§ 163, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 3, eff. Jan. 1,

1992.
Okla. Stat. tit. 68, § 68-305 — OK Code / Title 68 / Section 68-305
Stamps required - Seizure
Status: in_force

A. Every wholesaler doing business within this state and

required to secure a license as provided under Section 304 of this

title shall, upon withdrawal from storage, and before making any

sale or distribution of cigarettes for consumption thereof, affix or

cause the same to have affixed thereto the stamp or stamps as

required by Section 301 et seq. of this title. It shall be the duty

of the wholesaler to supply the necessary stamps to cover any and

all drop shipments of cigarettes billed to the retailer or consumer

by the wholesaler; and the wholesaler shall be liable to the

Oklahoma Statutes - Title 68. Revenue and Taxation Page 162

Oklahoma Tax Commission to perform this service. Wholesalers may

apply stamps only to cigarette packages that they have received

directly from a manufacturer or importer of cigarettes who possesses

a valid and current permit under Section 5712 of Title 26 of the

United States Code.

B. Every retailer who has received unstamped cigarettes from a

manufacturer or wholesaler not required to secure a license as

provided for under Section 304 of this title, or to affix stamps as

required under subsection A of this section, shall, within seventy-

two (72) hours, excluding Sundays and holidays, from the time such

cigarettes come into the retailer's possession, and before making

any sale or distribution for consumption thereof, affix stamps upon

all cigarette packages in the proper denomination and amount, as

required by Section 302 of this title.

C. It shall be unlawful for any person to sell or consume

cigarettes on which the tax, as levied by Section 301 et seq. of

this title, has not been paid, and which are not contained in

packages to which are securely affixed the stamps evidencing payment

of the tax imposed by Section 301 et seq. of this title.

D. If, upon examination of invoices or from other

investigations, the Tax Commission finds that cigarettes have been

sold without stamps affixed as required by Section 301 et seq. of

this title, the Tax Commission shall have the power to require such

person to pay to the Tax Commission a sum equal to twice the amount

of the tax due. If, under the same circumstances, a person is

unable to furnish evidence to the Tax Commission of sufficient stamp

purchases to cover unstamped cigarettes purchased, the prima facie

presumption shall arise that such cigarettes were sold without

proper stamps being affixed thereto.

E. 1. All contraband cigarettes upon which taxes are imposed

by Section 301 et seq. of this title and all cigarettes stamped,

sold, offered for sale or imported into this state in violation of

the provisions of Section 305.1 of this title which shall be found

in the possession, custody or control of any person, for the purpose

of being consumed, sold or transported from one place to another in

this state, for the purpose of evading or violating the provisions

of Section 301 et seq. of this title, or with intent to avoid

payment of the tax imposed hereunder, and any automobile, truck,

conveyance or other vehicle whatsoever used in the transportation of

such cigarettes, and all paraphernalia, equipment or other tangible

personal property incident to the use of such purposes, found in the

place, building, vehicle or vehicles, where such cigarettes are

found, may be seized by any authorized agent of the Tax Commission,

or any sheriff, deputy sheriff, constable or other peace officer

within the state, without process. The same shall be, from the time

of such seizure, forfeited to the State of Oklahoma, and a proper

Oklahoma Statutes - Title 68. Revenue and Taxation Page 163

proceeding filed to maintain such seizure and prosecute the

forfeiture as herein provided.

2. All such cigarettes so seized shall first be listed and

appraised by the officer making such seizure and turned over to the

Tax Commission and a receipt therefor taken. The person making such

seizure shall immediately make and file a written report thereof,

showing the name of the person making such seizure, the place where

and the person from whom such property was seized, and an inventory

and appraisement thereof, at the usual and ordinary retail price of

such articles received, to the Tax Commission, and the Attorney

General, in the case of cigarettes stamped, sold, offered for sale

or imported into this state in violation of the provisions of

Section 305.1 of this title. Within sixty (60) days of seizure, the

person from whom the property was seized may file a request for

hearing with the Tax Commission or the Attorney General to show why

the seized property should not be forfeited and destroyed. If a

hearing is requested, the owner of the cigarettes shall be given at

least ten (10) days' notice of the hearing. If no request for

hearing is filed within the time provided, the property seized will

be forfeited and destroyed.

3. Any and all such vehicles and property so seized shall first

be listed and appraised by the officer making such seizure and

turned over to the county sheriff of the county in which the seizure

is made and a receipt therefor taken. The person making such

seizure shall immediately make and file a written report thereof,

showing the name of the person making such seizure, the place where

and the person from whom such property was seized, and an inventory

and appraisement thereof, at the usual and ordinary retail price of

such articles received, to the Tax Commission. The district

attorney of the county in which the seizures are made shall, at the

request of the Tax Commission or Attorney General, file in the

district court forfeiture proceedings in the name of the State of

Oklahoma, as plaintiff, and in the name of the owner or person in

possession, as defendant, if known, and if unknown in the name of

the property seized. The clerk of the court shall issue summons to

the owner or person in whose possession such property was found,

directing the owner or person to answer within ten (10) days. If

the property is declared forfeited and ordered sold, notice of the

sale shall be posted in five public places in the county not less

than ten (10) days before the date of sale. The proceeds of the

sale shall be deposited with the clerk of the court, who shall after

deducting costs, including the costs of sale, pay the balance to the

Tax Commission as cigarette tax collected, or in the case of

vehicles and property seized in connection with cigarettes seized as

being in violation of the provisions of Section 305.1 of this title,

to the Attorney General. The Attorney General shall remit the

amount of cigarette tax, if any be due, including all penalties and

Oklahoma Statutes - Title 68. Revenue and Taxation Page 164

interest due, to the Tax Commission as cigarette tax collected and

shall deposit the remainder to the revolving fund created in Section

305.2 of this title.

4. The seizure of cigarettes shall not relieve the person from

whom such cigarettes were seized from any prosecution or the payment

of any penalties provided for under Section 301 et seq. of this

title.

5. The forfeiture provisions of Section 301 et seq. of this

title shall only apply to persons having possession of or

transporting cigarettes with intent to barter, sell or give away the

same; provided, that such possession of cigarettes in any quantity

of five or more cartons of ten packages each shall be prima facie

evidence of intent to barter, sell or give away such cigarettes in

violation of the provisions of Section 301 et seq. of this title.

F. Any person, including distributing agents, wholesalers,

carriers, retailers and consumers, having possession of unstamped

cigarettes in this state shall be liable for the tax on such

cigarettes in case the same are lost, stolen or unaccounted for, in

transit, storage or otherwise, and in such event a presumption shall

exist for the purposes of taxation, that such cigarettes were used

and consumed in Oklahoma.
Okla. Stat. tit. 68, § 68-3904 — OK Code / Title 68 / Section 68-3904
Incentive payments
Status: in_force

A. An establishment which meets the qualifications specified in

the Small Employer Quality Jobs Incentive Act may receive quarterly

incentive payments for a seven-year period from the Oklahoma Tax

Commission pursuant to the provisions of the Small Employer Quality

Jobs Incentive Act in an amount equal to the net benefit rate

multiplied by the actual gross taxable payroll of new direct jobs as

verified by the Tax Commission.

B. In order to receive incentive payments, an establishment

shall apply to the Oklahoma Department of Commerce. The application

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1447

shall be on a form prescribed by the Department and shall contain

such information as may be required by the Department to determine

if the applicant is qualified. The establishment may apply for an

effective date for a project, which shall not be more than twelve

(12) months from the date the application is submitted to the

Department.

C. Before approving an application for incentive payments, the

Department must first determine that the applicant meets the

following requirements:

1. Be engaged in a basic industry;

2. Has no more than five hundred full-time employees in this

state on the date of application nor an average of more than five

hundred full-time employees in this state during the four calendar

quarters immediately preceding the date of application;

3. Has a projected minimum employment, as determined by the

Department, of new direct jobs within twelve (12) months of the date

of application, or after July 1, 2011, within twenty-four (24)

months of the date of application, as follows:

a. if the establishment is located in a municipality with

a population less than three thousand five hundred

(3,500) persons, as determined by the Department of

Commerce based on the most recent U.S. Department of

Commerce data, or if the establishment is located in

an unincorporated area and the largest municipality

within twenty (20) miles of the establishment is such

a municipality, new direct jobs equal to the greater

of five (5) jobs or five percent (5%) of the company's

full-time employment at the date of application,

b. if the establishment is located in a municipality with

a population of three thousand five hundred (3,500)

persons or more but less than seven thousand (7,000)

persons, as determined by the Department of Commerce

based on the most recent U.S. Department of Commerce

data, or if the establishment is located in an

unincorporated area and the largest municipality

within twenty (20) miles of the establishment is such

a municipality, new direct jobs equal to the greater

of ten (10) jobs or seven and one-half percent (7.5%)

of the company's full-time employment at the date of

the application, and

c. if the establishment is located in a municipality with

a population of seven thousand (7,000) persons or

more, as determined by the Department of Commerce

based on the most recent U.S. Department of Commerce

data, or if the establishment is located in an

unincorporated area and the largest municipality

within twenty (20) miles of the establishment is such

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1448

a municipality, new direct jobs equal to the greater

of fifteen (15) jobs or ten percent (10%) of the

company's full-time employment at the date of

application.

Provided, for an establishment engaged in software publishing as

defined or classified in the NAICS Manual under Industry Group No.

5112, data processing, hosting and related services as defined or

classified in the NAICS Manual under Industry Group No. 5182,

computer systems design and related services as defined or

classified in the NAICS Manual under Industry Group No. 5415,

scientific research and development services as defined or

classified in the NAICS Manual under Industry Group No. 5417,

medical and diagnostic laboratories as defined or classified in the

NAICS Manual under Industry Group No. 6215 or testing laboratories

as defined or classified in the NAICS Manual under U.S. Industry No.

541380, the projected minimum employment requirements of this

paragraph must be achieved within thirty-six (36) months of the date

of application;

4. Has or will have within twelve (12) months of the date of

application, or after July 1, 2011, within twenty-four (24) months

of the date of application, as determined by the Department, sales

of at least thirty-five percent (35%) for the first two (2) years

and subsequently sixty percent (60%) of its total sales to out-of-

state customers or buyers, to in-state customers or buyers if the

product or service is resold by the purchaser to an out-of-state

customer or buyer for ultimate use, or to the federal government,

except that:

a. those establishments in the NAICS Manual under the

U.S. Industry No. 541710 or 541380 are excused from

the out-of-state sales requirement,

b. warehouses that serve as distribution centers for

retail or wholesale businesses shall be required to

distribute forty percent (40%) of inventory to out-of-

state locations, and

c. adjustment and collection services activities defined

or classified in the NAICS Manual under U.S. Industry

No. 561440 shall be required to have seventy-five

percent (75%) of loans to be serviced made by out-of-

state debtors;

5. Will pay the individuals it employs in new direct jobs an

average annualized wage which equals or exceeds:

a. one hundred twenty-five percent (125%) of the average

county wage of small employers located in that county

as that percentage is determined by the Department of

Commerce based on the most recent wage and employment

data from the Oklahoma Employment Security Commission

for the county in which the new direct jobs are

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1449

located. For purposes of this subparagraph, health

care premiums paid by the applicant for individuals in

new direct jobs shall be included in the annualized

wage, or

b. one hundred ten percent (110%) of the average county

wage of small employers located in that county as that

percentage is determined by the Department of Commerce

based upon the most recent wage and employment data

from the Oklahoma Employment Security Commission for

the county in which the new direct jobs are located.

For purposes of this subparagraph, health care

premiums paid by the applicant for individuals in new

direct jobs shall not be included in the annualized

wage, or

c. one hundred percent (100%) of the average county wage,

excluding health care premiums paid by the applicant

for individuals in new direct jobs if the county in

which the new jobs are located has:

(1) according to the most recent annual determination

by the Oklahoma Employment Security Commission, a

county unemployment rate more than ten percent

(10%) higher than the state unemployment rate,

and

(2) according to the most recent United States Census

Bureau Data, a county personal poverty rate above

fifteen percent (15%);

6. Has a basic health benefit plan which, as determined by the

Department, meets the elements established under divisions (1)

through (7) of subparagraph b of paragraph 1 of subsection A of

Section 3603 of this title and which will be offered to individuals

within twelve (12) months of employment in a new direct job;

7. Has not received incentive payments under the Oklahoma

Quality Jobs Program Act, the Saving Quality Jobs Act, or the Former

Military Facility Development Act; and

8. Is not qualified for approval of an application for

incentive payments under the Oklahoma Quality Jobs Program Act, the

Saving Quality Jobs Act, or the Former Military Facility Development

Act.

D. The Oklahoma Department of Commerce shall determine if an

applicant is qualified to receive the incentive payment. Upon

qualifying the applicant, the Department shall notify the Tax

Commission and shall provide it with a copy of the application, and

approval which shall provide the number of persons employed by the

applicant upon the date of approval and the maximum total incentives

which may be paid to the applicant during the seven-year period.

The Tax Commission may require the qualified establishment to submit

additional information as may be necessary to administer the

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1450

provisions of the Small Employer Quality Jobs Incentive Act. The

approved establishment shall report to the Tax Commission quarterly

to show its continued eligibility for incentive payments, as

provided in Section 3905 of this title. Establishments may be

audited by the Tax Commission to verify such eligibility. Once the

establishment is approved, an agreement shall be deemed to exist

between the establishment and the State of Oklahoma, requiring

incentive payments to be made for a seven-year period as long as the

establishment retains its eligibility and within the limitations of

the Small Employer Quality Jobs Incentive Act which existed at the

time of such approval. Any establishment which has been approved

for incentive payments prior to July 1, 2002, shall continue to

receive such payments pursuant to the laws as they existed prior to

July 1, 2002, for any period of time of the original five-year

period for such payments remaining after July 1, 2002.

E. For any contract executed by an establishment on or after

August 2, 2018, five percent (5%) of the quarterly incentive payment

amount shall be transferred by the Oklahoma Tax Commission to the

Oklahoma Quick Action Closing Fund.
Okla. Stat. tit. 68, § 68-2843 — OK Code / Title 68 / Section 68-2843
Unlisted personal property - Discovery and assessment
Status: in_force

A. If any personal property is not listed with the county

assessor on or before March 15th of any year, the county assessor

shall proceed, as soon as the omission is discovered, to ascertain

and estimate from the best information obtainable, the amount and

value of such property, and shall list and assess the same in the

name of the owner thereof if such owner be known. If the owner is

unknown the property may be listed and assessed in the name of the

person in charge of such property as agent, or it may be listed and

assessed to "unknown owner"; and the failure of the county assessor

to ascertain the true owner shall not invalidate the assessment.

B. If any person, firm, association or corporation has any

property belonging to others under his control or charge or in his

possession, as warehouseman, factor, bailee, agent, employee or

otherwise, he shall, upon written request of the county assessor or

county board of equalization, make report, under oath, of the amount

and ownership of such property, and upon refusal, neglect or failure

to make such report, such person, firm, association or corporation

shall be personally liable for the taxes on such property.

C. No assessment of personal property not listed with the

county assessor shall become final until ten (10) days after the

county assessor has mailed to the last-known address of the person,

firm, association, corporation or company he believes to be the

owner, or to the person in charge of such property, a copy of the

assessment sheet upon which such property is listed, and which

assessment sheet shall show a reasonable itemization and description

of the property assessed and the value thereof, and shall show that

the list and assessment was made by the county assessor.
Okla. Stat. tit. 68, § 68-50014 — OK Code / Title 68 / Section 68-50014
Oklahoma Tourism Promotion Revolving Fund - Oklahoma
Status: in_force

Tourism Capital Improvement Revolving Fund.

A. 1. There is hereby created in the State Treasury a

revolving fund for the Oklahoma Tourism and Recreation Department,

to be designated the "Oklahoma Tourism Promotion Revolving Fund".

The fund shall be a continuing fund, not subject to fiscal year

limitations, and shall consist of all monies received by the

Oklahoma Tourism and Recreation Department and apportioned to such

fund pursuant to the provisions of Sections 1353 and 1403 of this

title and such other monies accredited to the fund pursuant to law.

2. All monies accruing to the credit of the fund are hereby

appropriated and may be budgeted and expended by the Oklahoma

Tourism and Recreation Department for the purpose of Oklahoma

tourism promotion, as defined by Section 50011 of this title,

provided that the Department shall ensure that all areas of the

state will be adequately promoted, and all monies expended from the

fund shall reflect a consistent brand and image in the promotion of

Oklahoma tourism.

3. No monies from this revolving fund shall be transferred for

any purpose to any other state agency or be used for the purpose of

contracting with any other state agency or reimbursing any other

state agency for any expense with the exception of contracting and

payment for research work completed by an institution of The

Oklahoma State System of Higher Education. No monies from this

revolving fund shall be expended for any wage or salary of any

employee of any state agency. Expenditures from the fund shall be

made upon warrants issued by the State Treasurer against claims

filed as prescribed by law with the Director of the Office of

Management and Enterprise Services for approval and payment.

B. 1. There is hereby created in the State Treasury a

revolving fund for the Oklahoma Tourism and Recreation Department,

to be designated the "Oklahoma Tourism Capital Improvement Revolving

Fund". The fund shall be a continuing fund, not subject to fiscal

year limitations, and shall consist of all monies received by the

Oklahoma Tourism and Recreation Department and apportioned to such

fund pursuant to the provisions of Sections 1353 and 1403 of this

title and such other monies accredited to the fund pursuant to law.

2. All monies accruing to the credit of the fund are hereby

appropriated and may be budgeted and expended by the Oklahoma

Tourism and Recreation Department for the purpose of funding capital

improvement projects or operations at state parks and tourist

information centers; provided, no more than twenty percent (20%) of

the amount accruing annually shall be expended for the purpose of

funding operations.

3. No monies from this revolving fund shall be transferred for

any purpose to any other state agency. Expenditures from the fund

shall be made upon warrants issued by the State Treasurer against

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1547

claims filed as prescribed by law with the Director of the Office of

Management and Enterprise Services for approval and payment.
Okla. Stat. tit. 68, § 68-428 — OK Code / Title 68 / Section 68-428
Seizure and forfeiture of untaxed tobacco products -
Status: in_force

Authority of peace officers - Cooperation with Tax Commission.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 248

A. All untaxed tobacco products sold or shipped to tribally

owned or licensed stores in this state by wholesalers not licensed

by this state pursuant to the provisions of Section 415 of this

title for the purpose of selling or consuming untaxed tobacco

products in this state in violation of Section 349 or 401 et seq. of

this title shall be subject to seizure of the shipments and

forfeiture of the inventory pursuant to the provisions of Section

417 of this title.

B. Any peace officer of this state, including, but not limited

to, officers of the Department of Public Safety or the Oklahoma

State Bureau of Investigation, any sheriff, any salaried deputy

sheriff or any municipal police officer is authorized to stop any

vehicle upon any road or highway of this state in order to inspect

the bill of lading or to take such action as may be necessary to

determine if untaxed tobacco products are being sold or shipped in

violation of the provisions of this section. Such officers shall

also have the duty to cooperate with the Oklahoma Tax Commission to

enforce the provisions of this act.
Okla. Stat. tit. 68, § 68-2357.27 — OK Code / Title 68 / Section 68-2357.27
Tax credits - Child care services - Definitions
Status: in_force

A. Except as otherwise provided by subsection E or F of this

section, for tax years beginning after December 31, 1998, and ending

before January 1, 2016, there shall be allowed a credit against the

tax imposed by Section 2355 of this title for eligible expenses

incurred by entities primarily engaged in the business of providing

child care services.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 798

B. As used in this section, "eligible expenses" means amounts

paid by an entity primarily engaged in the business of providing

child care services for expenses incurred by the entity to comply

with the standards promulgated by a national accrediting association

recognized by the Department of Human Services and which would not

have been incurred by the entity to comply with the Oklahoma Child

Care Facilities Licensing Act.

C. The credit allowed by subsection A of this section shall be

twenty percent (20%) of the amount of eligible expenses. Such

credit shall not be allowed for any amounts for which the entity

claims or receives an income tax credit, exemption or deduction.

D. Any credits allowed but not used in any tax year may be

carried over in order to each of the four (4) tax years following

the year of qualification.

E. No credit otherwise authorized by the provisions of this

section may be claimed for any event, transaction, investment,

expenditure or other act occurring on or after July 1, 2010, for

which the credit would otherwise be allowable. The provisions of

this subsection shall cease to be operative on July 1, 2012.

Beginning July 1, 2012, the credit authorized by this section may be

claimed for any event, transaction, investment, expenditure or other

act occurring on or after July 1, 2012, according to the provisions

of this section.

F. No credit otherwise authorized by the provisions of this

section may be claimed for any event, transaction, investment,

expenditure or other act occurring on or after January 1, 2016, for

which the credit would otherwise be allowable.
Okla. Stat. tit. 68, § 68-317.1 — OK Code / Title 68 / Section 68-317.1
Delivery sale to underage individual
Status: in_force

A. No person shall make a delivery sale of cigarettes to any

individual who is under the legal minimum purchase age in this

state. Any person who violates the provisions of this section

shall, upon conviction, be guilty of a Class D3 felony offense and

shall be punished by imprisonment as provided for in subsections B

through F of Section 20P of Title 21 of the Oklahoma Statutes.

B. Each person taking a delivery sale order shall comply with:

1. The age verification requirements set forth in Section 7 of

this act;

2. The disclosure requirements set forth in Section 8 of this

act;

3. The shipping requirements set forth in Section 9 of this

act;

4. The registration and reporting requirements set forth in

Section 10 of this act;

5. The tax collection requirements set forth in Section 11 of

this act; and

6. All other laws of Oklahoma generally applicable to sales of

cigarettes that occur entirely within Oklahoma, including, but not

limited to, those laws imposing:

a. excise taxes,

b. sales taxes,

c. licensing and tax-stamping requirements, and

d. escrow or other payment obligations.
Okla. Stat. tit. 68, § 68-1015 — OK Code / Title 68 / Section 68-1015
Refiners and processors to obtain permit - Bond - Failure
Status: in_force

to secure permit.

All persons operating refineries or processing plants engaged in

the business of refining or processing of oil or gas, upon which

there is paid or payable gross production tax, shall secure a permit

which shall be in the form of a license from the Tax Commission, by

making application upon forms prescribed by it, and the Tax

Commission may, at its option and discretion, require a bond from

any such person before the issuance of such permit; any bond

required herein by the Tax Commission shall be for the purpose of

indemnifying the State of Oklahoma against loss by reason of

nonpayment of gross production tax upon any oil or gas refined or

processed in such refineries or processing plants. In all cases

where such permit is not secured, the State of Oklahoma may

institute, upon relation of the Tax Commission, suit to restrain

such person from operating such refinery or processing plant, until

such permit is secured.
Okla. Stat. tit. 68, § 68-1356v1 — OK Code / Title 68 / Section 68-1356v1
Exemptions - Governmental and nonprofit entities
Status: in_force

Exemptions - Governmental and nonprofit entities.

There are hereby specifically exempted from the tax levied by

Section 1350 et seq. of this title:

1. Sale of tangible personal property or services to the United

States government or to this state, any political subdivision of

this state, or any agency of a political subdivision of this state;

provided, all sales to contractors in connection with the

performance of any contract with the United States government, this

state, or any of its political subdivisions shall not be exempted

from the tax levied by Section 1350 et seq. of this title, except as

hereinafter provided;

2. Sales of property to agents appointed by or under contract

with agencies or instrumentalities of the United States government

if ownership and possession of such property transfers immediately

to the United States government;

3. Sales of property to agents appointed by or under contract

with a political subdivision of this state if the sale of such

property is associated with the development of a qualified federal

facility, as provided in the Oklahoma Federal Facilities Development

Act, and if ownership and possession of such property transfers

immediately to the political subdivision or the state;

4. Sales made directly by county, district, or state fair

authorities of this state, upon the premises of the fair authority,

for the sole benefit of the fair authority or sales of admission

tickets to such fairs or fair events at any location in the state

authorized by county, district, or state fair authorities; provided,

the exemption provided by this paragraph for admission tickets to

fair events shall apply only to any portion of the admission price

that is retained by or distributed to the fair authority. As used

in this paragraph, “fair event” shall be limited to an event held on

the premises of the fair authority in conjunction with and during

the time period of a county, district, or state fair;

5. Sale of food in cafeterias or lunchrooms of elementary

schools, high schools, colleges, or universities which are operated

primarily for teachers and pupils and are not operated primarily for

the public or for profit;

6. Dues paid to fraternal, religious, civic, charitable, or

educational societies or organizations by regular members thereof,

provided, such societies or organizations operate under what is

commonly termed the lodge plan or system, and provided such

Oklahoma Statutes - Title 68. Revenue and Taxation Page 475

societies or organizations do not operate for a profit which inures

to the benefit of any individual member or members thereof to the

exclusion of other members and dues paid monthly or annually to

privately owned scientific and educational libraries by members

sharing the use of services rendered by such libraries with students

interested in the study of geology, petroleum engineering, or

related subjects;

7. Sale of tangible personal property or services to or by

churches, except sales made in the course of business for profit or

savings, competing with other persons engaged in the same, or a

similar business or sale of tangible personal property or services

by an organization exempt from federal income tax pursuant to

Section 501(c)(3) of the Internal Revenue Code of 1986, as amended,

made on behalf of or at the request of a church or churches if the

sale of such property is conducted not more than once each calendar

year for a period not to exceed three (3) days by the organization

and proceeds from the sale of such property are used by the church

or churches or by the organization for charitable purposes;

8. The amount of proceeds received from the sale of admission

tickets which is separately stated on the ticket of admission for

the repayment of money borrowed by any accredited state-supported

college or university or any public trust of which a county in this

state is the beneficiary, for the purpose of constructing or

enlarging any facility to be used for the staging of an athletic

event, a theatrical production, or any other form of entertainment,

edification or cultural cultivation to which entry is gained with a

paid admission ticket. Such facilities include, but are not limited

to, athletic fields, athletic stadiums, field houses, amphitheaters,

and theaters. To be eligible for this sales tax exemption, the

amount separately stated on the admission ticket shall be a

surcharge which is imposed, collected, and used for the sole purpose

of servicing or aiding in the servicing of debt incurred by the

college or university to effect the capital improvements

hereinbefore described;

9. Sales of tangible personal property or services to the

council organizations or similar state supervisory organizations of

the Boy Scouts of America, Girl Scouts of the U.S.A., and Camp Fire;

10. Sale of tangible personal property or services to any

county, municipality, rural water district, public school district,

city-county library system, the institutions of The Oklahoma State

System of Higher Education, the Grand River Dam Authority, the

Northeast Oklahoma Public Facilities Authority, the Oklahoma

Municipal Power Authority, City of Tulsa-Rogers County Port

Authority, Muskogee City-County Port Authority, the Oklahoma

Department of Veterans Affairs, the Broken Bow Economic Development

Authority, Ardmore Development Authority, Durant Industrial

Authority, Oklahoma Ordnance Works Authority, Central Oklahoma

Oklahoma Statutes - Title 68. Revenue and Taxation Page 476

Master Conservancy District, Arbuckle Master Conservancy District,

Fort Cobb Reservoir Master Conservancy District, Foss Reservoir

Master Conservancy District, Mountain Park Master Conservancy

District, Waurika Lake Master Conservancy District and the Office of

Management and Enterprise Services only when carrying out a public

construction contract on behalf of the Oklahoma Department of

Veterans Affairs, and effective July 1, 2022, the University

Hospitals Trust, or to any person with whom any of the above-named

subdivisions or agencies of this state has duly entered into a

public contract pursuant to law, necessary for carrying out such

public contract or to any subcontractor to such a public contract.

Any person making purchases on behalf of such subdivision or agency

of this state shall certify, in writing, on the copy of the invoice

or sales ticket to be retained by the vendor that the purchases are

made for and on behalf of such subdivision or agency of this state

and set out the name of such public subdivision or agency. Any

person who wrongfully or erroneously certifies that purchases are

for any of the above-named subdivisions or agencies of this state or

who otherwise violates this section shall be guilty of a misdemeanor

and upon conviction thereof shall be fined an amount equal to double

the amount of sales tax involved or incarcerated for not more than

sixty (60) days or both;

11. Sales of tangible personal property or services to private

institutions of higher education and private elementary and

secondary institutions of education accredited by the State

Department of Education or registered by the State Board of

Education for purposes of participating in federal programs or

accredited as defined by the Oklahoma State Regents for Higher

Education which are exempt from taxation pursuant to the provisions

of the Internal Revenue Code of 1986, as amended, 26 U.S.C., Section

501(c)(3) including materials, supplies, and equipment used in the

construction and improvement of buildings and other structures owned

by the institutions and operated for educational purposes.

Any person, firm, agency, or entity making purchases on behalf

of any institution, agency or subdivision in this state, shall

certify in writing, on the copy of the invoice or sales ticket the

nature of the purchases, and violation of this paragraph shall be a

misdemeanor as set forth in paragraph 10 of this section;

12. Tuition and educational fees paid to private institutions

of higher education and private elementary and secondary

institutions of education accredited by the State Department of

Education or registered by the State Board of Education for purposes

of participating in federal programs or accredited as defined by the

Oklahoma State Regents for Higher Education which are exempt from

taxation pursuant to the provisions of the Internal Revenue Code of

1986, as amended, 26 U.S.C., Section 501(c)(3);

13. a. Sales of tangible personal property made by:

Oklahoma Statutes - Title 68. Revenue and Taxation Page 477

(1) a public school,

(2) a private school offering instruction for grade

levels kindergarten through twelfth grade,

(3) a public school district,

(4) a public or private school board,

(5) a public or private school student group or

organization,

(6) a parent-teacher association or organization

other than as specified in subparagraph b of this

paragraph, or

(7) public or private school personnel for purposes

of raising funds for the benefit of a public or

private school, public school district, public or

private school board, or public or private school

student group or organization, or

b. Sales of tangible personal property made by or to

nonprofit parent-teacher associations or organizations

exempt from taxation pursuant to the provisions of the

Internal Revenue Code of 1986, as amended, 26 U.S.C.,

Section 501(c)(3), nonprofit local public or private

school foundations which solicit money or property in

the name of any public or private school or public

school district.

The exemption provided by this paragraph for sales made by a

public or private school shall be limited to those public or private

schools accredited by the State Department of Education or

registered by the State Board of Education for purposes of

participating in federal programs. Sale of tangible personal

property in this paragraph shall include sale of admission tickets

and concessions at athletic events;

14. Sales of tangible personal property by:

a. local 4-H clubs,

b. county, regional or state 4-H councils,

c. county, regional or state 4-H committees,

d. 4-H leader associations,

e. county, regional or state 4-H foundations, and

f. authorized 4-H camps and training centers.

The exemption provided by this paragraph shall be limited to

sales for the purpose of raising funds for the benefit of such

organizations. Sale of tangible personal property exempted by this

paragraph shall include sale of admission tickets;

15. The first Seventy-five Thousand Dollars ($75,000.00) each

year from sale of tickets and concessions at athletic events by each

organization exempt from taxation pursuant to the provisions of the

Internal Revenue Code of 1986, as amended, 26 U.S.C., Section

501(c)(4);

Oklahoma Statutes - Title 68. Revenue and Taxation Page 478

16. Sales of tangible personal property or services to any

person with whom the Oklahoma Tourism and Recreation Department has

entered into a public contract and which is necessary for carrying

out such contract to assist the Department in the development and

production of advertising, promotion, publicity, and public

relations programs;

17. Sales of tangible personal property or services to fire

departments organized pursuant to Section 592 of Title 18 of the

Oklahoma Statutes, which items are to be used for the purposes of

the fire department. Any person making purchases on behalf of any

such fire department shall certify, in writing, on the copy of the

invoice or sales ticket to be retained by the vendor that the

purchases are made for and on behalf of such fire department and set

out the name of such fire department. Any person who wrongfully or

erroneously certifies that the purchases are for any such fire

department or who otherwise violates the provisions of this section

shall be deemed guilty of a misdemeanor and upon conviction thereof,

shall be fined an amount equal to double the amount of sales tax

involved or incarcerated for not more than sixty (60) days, or both;

18. Complimentary or free tickets for admission to places of

amusement, sports, entertainment, exhibition, display, or other

recreational events or activities which are issued through a box

office or other entity which is operated by a state institution of

higher education with institutional employees or by a municipality

with municipal employees;

19. The first Fifteen Thousand Dollars ($15,000.00) each year

from sales of tangible personal property by fire departments

organized pursuant to Title 11, 18, or 19 of the Oklahoma Statutes

for the purposes of raising funds for the benefit of the fire

department. Fire departments selling tangible personal property for

the purposes of raising funds shall be limited to no more than six

(6) days each year to raise such funds in order to receive the

exemption granted by this paragraph;

20. Sales of tangible personal property or services to any Boys

& Girls Clubs of America affiliate in this state which is not

affiliated with the Salvation Army and which is exempt from taxation

pursuant to the provisions of the Internal Revenue Code of 1986, as

amended, 26 U.S.C., Section 501(c)(3);

21. Sales of tangible personal property or services to any

organization, which takes court-adjudicated juveniles for purposes

of rehabilitation, and which is exempt from taxation pursuant to the

provisions of the Internal Revenue Code of 1986, as amended, 26

U.S.C., Section 501(c)(3), provided that at least fifty percent

(50%) of the juveniles served by such organization are court

adjudicated and the organization receives state funds in an amount

less than ten percent (10%) of the annual budget of the

organization;

Oklahoma Statutes - Title 68. Revenue and Taxation Page 479

22. Sales of tangible personal property or services to:

a. any health center as defined in Section 254b of Title

42 of the United States Code,

b. any clinic receiving disbursements of state monies

from the Indigent Health Care Revolving Fund pursuant

to the provisions of Section 66 of Title 56 of the

Oklahoma Statutes,

c. any community-based health center which meets all of

the following criteria:

(1) provides primary care services at no cost to the

recipient, and

(2) is exempt from taxation pursuant to the

provisions of Section 501(c)(3) of the Internal

Revenue Code of 1986, as amended, 26 U.S.C.,

Section 501(c)(3), and

d. any community mental health center as defined in

Section 3-302 of Title 43A of the Oklahoma Statutes;

23. Dues or fees including free or complimentary dues or fees

which have a value equivalent to the charge that could have

otherwise been made, to YMCAs, YWCAs, or municipally-owned

recreation centers for the use of facilities and programs;

24. The first Fifteen Thousand Dollars ($15,000.00) each year

from sales of tangible personal property or services to or by a

cultural organization established to sponsor and promote

educational, charitable, and cultural events for disadvantaged

children, and which organization is exempt from taxation pursuant to

the provisions of the Internal Revenue Code of 1986, as amended, 26

U.S.C., Section 501(c)(3);

25. Sales of tangible personal property or services to museums

or other entities which have been accredited by the American

Alliance of Museums. Any person making purchases on behalf of any

such museum or other entity shall certify, in writing, on the copy

of the invoice or sales ticket to be retained by the vendor that the

purchases are made for and on behalf of such museum or other entity

and set out the name of such museum or other entity. Any person who

wrongfully or erroneously certifies that the purchases are for any

such museum or other entity or who otherwise violates the provisions

of this paragraph shall be deemed guilty of a misdemeanor and, upon

conviction thereof, shall be fined an amount equal to double the

amount of sales tax involved or incarcerated for not more than sixty

(60) days, or by both such fine and incarceration;

26. Sales of tickets for admission by any museum accredited by

the American Alliance of Museums. In order to be eligible for the

exemption provided by this paragraph, an amount equivalent to the

amount of the tax which would otherwise be required to be collected

pursuant to the provisions of Section 1350 et seq. of this title

shall be separately stated on the admission ticket and shall be

Oklahoma Statutes - Title 68. Revenue and Taxation Page 480

collected and used for the sole purpose of servicing or aiding in

the servicing of debt incurred by the museum to effect the

construction, enlarging or renovation of any facility to be used for

entertainment, edification, or cultural cultivation to which entry

is gained with a paid admission ticket;

27. Sales of tangible personal property or services occurring

on or after June 1, 1995, to children’s homes which are supported or

sponsored by one or more churches, members of which serve as

trustees of the home;

28. Sales of tangible personal property or services to the

organization known as the Disabled American Veterans, Department of

Oklahoma, Inc., and subordinate chapters thereof;

29. Sales of tangible personal property or services to youth

camps which are supported or sponsored by one or more churches,

members of which serve as trustees of the organization;

30. a. Until July 1, 2022, transfer of tangible personal

property made pursuant to Section 3226 of Title 63 of

the Oklahoma Statutes by the University Hospitals

Trust, and

b. Effective July 1, 2022, transfer of tangible personal

property or services to or by:

(1) the University Hospitals Trust created pursuant

to Section 3224 of Title 63 of the Oklahoma

Statutes, or

(2) nonprofit entities which are exempt from taxation

pursuant to the provisions of the Internal

Revenue Code of 1986, as amended, of the United

States, 26 U.S.C., Section 501(c)(3), which have

entered into a joint operating agreement with the

University Hospitals Trust;

31. Sales of tangible personal property or services to a

municipality, county, or school district pursuant to a lease or

lease-purchase agreement executed between the vendor and a

municipality, county, or school district. A copy of the lease or

lease-purchase agreement shall be retained by the vendor;

32. Sales of tangible personal property or services to any

spaceport user, as defined in the Oklahoma Space Industry

Development Act;

33. The sale, use, storage, consumption, or distribution in

this state, whether by the importer, exporter, or another person, of

any satellite or any associated launch vehicle including components

of, and parts and motors for, any such satellite or launch vehicle,

imported or caused to be imported into this state for the purpose of

export by means of launching into space. This exemption provided by

this paragraph shall not be affected by:

a. the destruction in whole or in part of the satellite

or launch vehicle,

Oklahoma Statutes - Title 68. Revenue and Taxation Page 481

b. the failure of a launch to occur or be successful, or

c. the absence of any transfer or title to, or possession

of, the satellite or launch vehicle after launch;

34. The sale, lease, use, storage, consumption, or distribution

in this state of any space facility, space propulsion system or

space vehicle, satellite, or station of any kind possessing space

flight capacity including components thereof;

35. The sale, lease, use, storage, consumption, or distribution

in this state of tangible personal property, placed on or used

aboard any space facility, space propulsion system or space vehicle,

satellite, or station possessing space flight capacity, which is

launched into space, irrespective of whether such tangible property

is returned to this state for subsequent use, storage, or

consumption in any manner;

36. The sale, lease, use, storage, consumption, or distribution

in this state of tangible personal property meeting the definition

of “section 38 property” as defined in Sections 48(a)(1)(A) and

(B)(i) of the Internal Revenue Code of 1986, as amended, that is an

integral part of and used primarily in support of space flight;

however, section 38 property used in support of space flight shall

not include general office equipment, any boat, mobile home, motor

vehicle, or other vehicle of a class or type required to be

registered, licensed, titled or documented in this state or by the

United States government, or any other property not specifically

suited to supporting space activity. The term “in support of space

flight”, for purposes of this paragraph, means the altering,

monitoring, controlling, regulating, adjusting, servicing, or

repairing of any space facility, space propulsion systems or space

vehicle, satellite, or station possessing space flight capacity

including the components thereof;

37. The purchase or lease of machinery and equipment for use at

a fixed location in this state, which is used exclusively in the

manufacturing, processing, compounding, or producing of any space

facility, space propulsion system or space vehicle, satellite, or

station of any kind possessing space flight capacity. Provided, the

exemption provided for in this paragraph shall not be allowed unless

the purchaser or lessee signs an affidavit stating that the item or

items to be exempted are for the exclusive use designated herein.

Any person furnishing a false affidavit to the vendor for the

purpose of evading payment of any tax imposed by Section 1354 of

this title shall be subject to the penalties provided by law. As

used in this paragraph, “machinery and equipment” means “section 38

property” as defined in Sections 48(a)(1)(A) and (B)(i) of the

Internal Revenue Code of 1986, as amended, which is used as an

integral part of the manufacturing, processing, compounding, or

producing of items of tangible personal property. Such term

Oklahoma Statutes - Title 68. Revenue and Taxation Page 482

includes parts and accessories only to the extent that the exemption

thereof is consistent with the provisions of this paragraph;

38. The amount of a surcharge or any other amount which is

separately stated on an admission ticket which is imposed, collected

and used for the sole purpose of constructing, remodeling, or

enlarging facilities of a public trust having a municipality or

county as its sole beneficiary;

39. Sales of tangible personal property or services which are

directly used in or for the benefit of a state park in this state,

which are made to an organization which is exempt from taxation

pursuant to the provisions of the Internal Revenue Code of 1986, as

amended, 26 U.S.C., Section 501(c)(3) and which is organized

primarily for the purpose of supporting one or more state parks

located in this state;

40. The sale, lease, or use of parking privileges by an

institution of The Oklahoma State System of Higher Education;

41. Sales of tangible personal property or services for use on

campus or school construction projects for the benefit of

institutions of The Oklahoma State System of Higher Education,

private institutions of higher education accredited by the Oklahoma

State Regents for Higher Education, or any public school or school

district when such projects are financed by or through the use of

nonprofit entities which are exempt from taxation pursuant to the

provisions of the Internal Revenue Code of 1986, as amended, 26

U.S.C., Section 501(c)(3);

42. Sales of tangible personal property or services by an

organization which is exempt from taxation pursuant to the

provisions of the Internal Revenue Code of 1986, as amended, 26

U.S.C., Section 501(c)(3), in the course of conducting a national

championship sports event, but only if all or a portion of the

payment in exchange therefor would qualify as the receipt of a

qualified sponsorship payment described in Internal Revenue Code of

1986, as amended, 26 U.S.C., Section 513(i). Sales exempted

pursuant to this paragraph shall be exempt from all Oklahoma sales,

use, excise, and gross receipts taxes;

43. Sales of tangible personal property or services to or by an

organization which:

a. is exempt from taxation pursuant to the provisions of

the Internal Revenue Code of 1986, as amended, 26

U.S.C., Section 501(c)(3),

b. is affiliated with a comprehensive university within

The Oklahoma State System of Higher Education, and

c. has been organized primarily for the purpose of

providing education and teacher training and

conducting events relating to robotics;

44. The first Fifteen Thousand Dollars ($15,000.00) each year

from sales of tangible personal property to or by youth athletic

Oklahoma Statutes - Title 68. Revenue and Taxation Page 483

teams which are part of an athletic organization exempt from

taxation pursuant to the provisions of the Internal Revenue Code of

1986, as amended, 26 U.S.C., Section 501(c)(4), for the purposes of

raising funds for the benefit of the team;

45. Sales of tickets for admission to a collegiate athletic

event that is held in a facility owned or operated by a municipality

or a public trust of which the municipality is the sole beneficiary

and that actually determines or is part of a tournament or

tournament process for determining a conference tournament

championship, a conference championship, or a national championship;

46. Sales of tangible personal property or services to or by an

organization which is exempt from taxation pursuant to the

provisions of the Internal Revenue Code of 1986, as amended, 26

U.S.C., Section 501(c)(3) and is operating the Oklahoma City

National Memorial and Museum, an affiliate of the National Park

System;

47. Sales of tangible personal property or services to

organizations which are exempt from federal taxation pursuant to the

provisions of Section 501(c)(3) of the Internal Revenue Code of

1986, as amended, 26 U.S.C., Section 501(c)(3), the memberships of

which are limited to honorably discharged veterans, and which

furnish financial support to area veterans’ organizations to be used

for the purpose of constructing a memorial or museum;

48. Sales of tangible personal property or services on or after

January 1, 2003, to an organization which is exempt from taxation

pursuant to the provisions of the Internal Revenue Code of 1986, as

amended, 26 U.S.C., Section 501(c)(3) that is expending monies

received from a private foundation grant in conjunction with

expenditures of local sales tax revenue to construct a local public

library;

49. Sales of tangible personal property or services to a state

that borders this state or any political subdivision of that state,

but only to the extent that the other state or political subdivision

exempts or does not impose a tax on similar sales of items to this

state or a political subdivision of this state;

50. Effective July 1, 2005, sales of tangible personal property

or services to the career technology student organizations under the

direction and supervision of the Oklahoma Department of Career and

Technology Education;

51. Sales of tangible personal property to a public trust

having either a single city, town or county or multiple cities,

towns or counties, or combination thereof as beneficiary or

beneficiaries or a nonprofit organization which is exempt from

taxation pursuant to the provisions of the Internal Revenue Code of

1986, as amended, 26 U.S.C., Section 501(c)(3) for the purpose of

constructing improvements to or expanding a hospital or nursing home

owned and operated by any such public trust or nonprofit entity

Oklahoma Statutes - Title 68. Revenue and Taxation Page 484

prior to July 1, 2008, in counties with a population of less than

one hundred thousand (100,000) persons, according to the most recent

Federal Decennial Census. As used in this paragraph, “constructing

improvements to or expanding” shall not mean any expense for routine

maintenance or general repairs and shall require a project cost of

at least One Hundred Thousand Dollars ($100,000.00). For purposes

of this paragraph, sales made to a contractor or subcontractor that

enters into a contractual relationship with a public trust or

nonprofit entity as described by this paragraph shall be considered

sales made to the public trust or nonprofit entity. The exemption

authorized by this paragraph shall be administered in the form of a

refund from the sales tax revenues apportioned pursuant to Section

1353 of this title and the vendor shall be required to collect the

sales tax otherwise applicable to the transaction. The purchaser

may apply for a refund of the sales tax paid in the manner

prescribed by this paragraph. Within thirty (30) days after the end

of each fiscal year, any purchaser that is entitled to make

application for a refund based upon the exempt treatment authorized

by this paragraph may file an application for refund of the sales

taxes paid during such preceding fiscal year. The Oklahoma Tax

Commission shall prescribe a form for purposes of making the

application for refund. The Tax Commission shall determine whether

or not the total amount of sales tax exemptions claimed by all

purchasers is equal to or less than Six Hundred Fifty Thousand

Dollars ($650,000.00). If such claims are less than or equal to

that amount, the Tax Commission shall make refunds to the purchasers

in the full amount of the documented and verified sales tax amounts.

If such claims by all purchasers are in excess of Six Hundred Fifty

Thousand Dollars ($650,000.00), the Tax Commission shall determine

the amount of each purchaser’s claim, the total amount of all claims

by all purchasers, and the percentage each purchaser’s claim amount

bears to the total. The resulting percentage determined for each

purchaser shall be multiplied by Six Hundred Fifty Thousand Dollars

($650,000.00) to determine the amount of refundable sales tax to be

paid to each purchaser. The pro rata refund amount shall be the

only method to recover sales taxes paid during the preceding fiscal

year and no balance of any sales taxes paid on a pro rata basis

shall be the subject of any subsequent refund claim pursuant to this

paragraph;

52. Effective July 1, 2006, sales of tangible personal property

or services to any organization which assists, trains, educates, and

provides housing for physically and mentally disabled persons and

which is exempt from taxation pursuant to the provisions of the

Internal Revenue Code of 1986, as amended, 26 U.S.C., Section

501(c)(3) and that receives at least eighty-five percent (85%) of

its annual budget from state or federal funds. In order to receive

the benefit of the exemption authorized by this paragraph, the

Oklahoma Statutes - Title 68. Revenue and Taxation Page 485

taxpayer shall be required to make payment of the applicable sales

tax at the time of sale to the vendor in the manner otherwise

required by law. Notwithstanding any other provision of the Uniform

Tax Procedure Code to the contrary, the taxpayer shall be authorized

to file a claim for refund of sales taxes paid that qualify for the

exemption authorized by this paragraph for a period of one (1) year

after the date of the sale transaction. The taxpayer shall be

required to provide documentation as may be prescribed by the

Oklahoma Tax Commission in support of the refund claim. The total

amount of sales tax qualifying for exempt treatment pursuant to this

paragraph shall not exceed One Hundred Seventy-five Thousand Dollars

($175,000.00) each fiscal year. Claims for refund shall be

processed in the order in which such claims are received by the

Oklahoma Tax Commission. If a claim otherwise timely filed exceeds

the total amount of refunds payable for a fiscal year, such claim

shall be barred;

53. The first Two Thousand Dollars ($2,000.00) each year of

sales of tangible personal property or services to, by, or for the

benefit of a qualified neighborhood watch organization that is

endorsed or supported by or working directly with a law enforcement

agency with jurisdiction in the area in which the neighborhood watch

organization is located. As used in this paragraph, “qualified

neighborhood watch organization” means an organization that is a

not-for-profit corporation under the laws of this state that was

created to help prevent criminal activity in an area through

community involvement and interaction with local law enforcement and

which is one of the first two thousand organizations which makes

application to the Oklahoma Tax Commission for the exemption after

March 29, 2006;

54. Sales of tangible personal property to a nonprofit

organization, exempt from taxation pursuant to the provisions of the

Internal Revenue Code of 1986, as amended, 26 U.S.C., Section

501(c)(3), organized primarily for the purpose of providing services

to homeless persons during the day and located in a metropolitan

area with a population in excess of five hundred thousand (500,000)

persons according to the latest Federal Decennial Census. The

exemption authorized by this paragraph shall be applicable to sales

of tangible personal property to a qualified entity occurring on or

after January 1, 2005;

55. Sales of tangible personal property or services to or by an

organization which is exempt from taxation pursuant to the

provisions of the Internal Revenue Code of 1986, as amended, 26

U.S.C., Section 501(c)(3) for events the principal purpose of which

is to provide funding for the preservation of wetlands and habitat

for wild ducks;

56. Sales of tangible personal property or services to or by an

organization which is exempt from taxation pursuant to the

Oklahoma Statutes - Title 68. Revenue and Taxation Page 486

provisions of the Internal Revenue Code of 1986, as amended, 26

U.S.C., Section 501(c)(3) for events the principal purpose of which

is to provide funding for the preservation and conservation of wild

turkeys;

57. Sales of tangible personal property or services to an

organization which:

a. is exempt from taxation pursuant to the provisions of

the Internal Revenue Code of 1986, as amended, 26

U.S.C., Section 501(c)(3), and

b. is part of a network of community-based, autonomous

member organizations that meets the following

criteria:

(1) serves people with workplace disadvantages and

disabilities by providing job training and

employment services, as well as job placement

opportunities and post-employment support,

(2) has locations in the United States and at least

twenty other countries,

(3) collects donated clothing and household goods to

sell in retail stores and provides contract labor

services to business and government, and

(4) provides documentation to the Oklahoma Tax

Commission that over seventy-five percent (75%)

of its revenues are channeled into employment,

job training and placement programs, and other

critical community services;

58. Sales of tickets made on or after September 21, 2005, and

complimentary or free tickets for admission issued on or after

September 21, 2005, which have a value equivalent to the charge that

would have otherwise been made, for admission to a professional

athletic event in which a team in the National Basketball

Association is a participant, which is held in a facility owned or

operated by a municipality, a county, or a public trust of which a

municipality or a county is the sole beneficiary, and sales of

tickets made on or after July 1, 2007, and complimentary or free

tickets for admission issued on or after July 1, 2007, which have a

value equivalent to the charge that would have otherwise been made,

for admission to a professional athletic event in which a team in

the National Hockey League is a participant, which is held in a

facility owned or operated by a municipality, a county, or a public

trust of which a municipality or a county is the sole beneficiary;

59. Sales of tickets for admission and complimentary or free

tickets for admission which have a value equivalent to the charge

that would have otherwise been made to a professional sporting event

involving ice hockey, baseball, basketball, football or arena

football, or soccer. As used in this paragraph, “professional

sporting event” means an organized athletic competition between

Oklahoma Statutes - Title 68. Revenue and Taxation Page 487

teams that are members of an organized league or association with

centralized management, other than a national league or national

association, that imposes requirements for participation in the

league upon the teams, the individual athletes, or both, and which

uses a salary structure to compensate the athletes;

60. Sales of tickets for admission to an annual event sponsored

by an educational and charitable organization of women which is

exempt from taxation pursuant to the provisions of the Internal

Revenue Code of 1986, as amended, 26 U.S.C., Section 501(c)(3) and

has as its mission promoting volunteerism, developing the potential

of women and improving the community through the effective action

and leadership of trained volunteers;

61. Sales of tangible personal property or services to an

organization, which is exempt from taxation pursuant to the

provisions of the Internal Revenue Code of 1986, as amended, 26

U.S.C., Section 501(c)(3), and which is itself a member of an

organization which is exempt from taxation pursuant to the

provisions of the Internal Revenue Code of 1986, as amended, 26

U.S.C., Section 501(c)(3), if the membership organization is

primarily engaged in advancing the purposes of its member

organizations through fundraising, public awareness, or other

efforts for the benefit of its member organizations, and if the

member organization is primarily engaged either in providing

educational services and programs concerning health-related diseases

and conditions to individuals suffering from such health-related

diseases and conditions or their caregivers and family members or

support to such individuals, or in health-related research as to

such diseases and conditions, or both. In order to qualify for the

exemption authorized by this paragraph, the member nonprofit

organization shall be required to provide proof to the Oklahoma Tax

Commission of its membership status in the membership organization;

62. Sales of tangible personal property or services to or by an

organization which is part of a national volunteer women’s service

organization dedicated to promoting patriotism, preserving American

history, and securing better education for children and which has at

least one hundred sixty-eight thousand members in three thousand

chapters across the United States;

63. Sales of tangible personal property or services to or by a

YWCA or YMCA organization which is part of a national nonprofit

community service organization working to meet the health and social

service needs of its members across the United States;

64. Sales of tangible personal property or services to or by a

veteran’s organization which is exempt from taxation pursuant to the

provisions of the Internal Revenue Code of 1986, as amended, 26

U.S.C., Section 501(c)(19) and which is known as the Veterans of

Foreign Wars of the United States, Oklahoma Chapters;

Oklahoma Statutes - Title 68. Revenue and Taxation Page 488

65. Sales of boxes of food by a church or by an organization,

which is exempt from taxation pursuant to the provisions of the

Internal Revenue Code of 1986, as amended, 26 U.S.C., Section

501(c)(3). To qualify under the provisions of this paragraph, the

organization must be organized for the primary purpose of feeding

needy individuals or to encourage volunteer service by requiring

such service in order to purchase food. These boxes shall only

contain edible staple food items;

66. Sales of tangible personal property or services to any

person with whom a church has duly entered into a construction

contract, necessary for carrying out such contract or to any

subcontractor to such a construction contract;

67. Sales of tangible personal property or services used

exclusively for charitable or educational purposes, to or by an

organization which:

a. is exempt from taxation pursuant to the provisions of

the Internal Revenue Code of 1986, as amended, 26

U.S.C., Section 501(c)(3),

b. has filed a Not-for-Profit Certificate of

Incorporation in this state, and

c. is organized for the purpose of:

(1) providing training and education to

developmentally disabled individuals,

(2) educating the community about the rights,

abilities, and strengths of developmentally

disabled individuals, and

(3) promoting unity among developmentally disabled

individuals in their community and geographic

area;

68. Sales of tangible personal property or services to any

organization which is a shelter for abused, neglected, or abandoned

children and which is exempt from taxation pursuant to the

provisions of the Internal Revenue Code of 1986, as amended, 26

U.S.C., Section 501(c)(3); provided, until July 1, 2008, such

exemption shall apply only to eligible shelters for children from

birth to age twelve (12) and after July 1, 2008, such exemption

shall apply to eligible shelters for children from birth to age

eighteen (18);

69. Sales of tangible personal property or services to a child

care center which is licensed pursuant to the Oklahoma Child Care

Facilities Licensing Act and which:

a. possesses a 3-star rating from the Department of Human

Services Reaching for the Stars Program or a national

accreditation, and

b. allows on-site universal prekindergarten education to

be provided to four-year-old children through a

Oklahoma Statutes - Title 68. Revenue and Taxation Page 489

contractual agreement with any public school or school

district.

For the purposes of this paragraph, sales made to any person,

firm, agency, or entity that has entered previously into a

contractual relationship with a child care center for construction

and improvement of buildings and other structures owned by the child

care center and operated for educational purposes shall be

considered sales made to a child care center. Any such person,

firm, agency, or entity making purchases on behalf of a child care

center shall certify, in writing, on the copy of the invoice or

sales ticket the nature of the purchase. Any such person, or person

acting on behalf of a firm, agency, or entity making purchases on

behalf of a child care center in violation of this paragraph shall

be guilty of a misdemeanor and upon conviction thereof shall be

fined an amount equal to double the amount of sales tax involved or

incarcerated for not more than sixty (60) days or both;

70. a. Sales of tangible personal property to a service

organization of mothers who have children who are

serving or who have served in the military, which

service organization is exempt from taxation pursuant

to the provisions of the Internal Revenue Code of

1986, as amended, 26 U.S.C., Section 501(c)(19) and

which is known as the Blue Star Mothers of America,

Inc. The exemption provided by this paragraph shall

only apply to the purchase of tangible personal

property actually sent to United States military

personnel overseas who are serving in a combat zone

and not to any other tangible personal property

purchased by the organization. Provided, this

exemption shall not apply to any sales tax levied by a

city, town, county, or any other jurisdiction in this

state.

b. The exemption authorized by this paragraph shall be

administered in the form of a refund from the sales

tax revenues apportioned pursuant to Section 1353 of

this title, and the vendor shall be required to

collect the sales tax otherwise applicable to the

transaction. The purchaser may apply for a refund of

the state sales tax paid in the manner prescribed by

this paragraph. Within sixty (60) days after the end

of each calendar quarter, any purchaser that is

entitled to make application for a refund based upon

the exempt treatment authorized by this paragraph may

file an application for refund of the state sales

taxes paid during such preceding calendar quarter.

The Tax Commission shall prescribe a form for purposes

of making the application for refund.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 490

c. A purchaser who applies for a refund pursuant to this

paragraph shall certify that the items were actually

sent to military personnel overseas in a combat zone.

Any purchaser that applies for a refund for the

purchase of items that are not authorized for

exemption under this paragraph shall be subject to a

penalty in the amount of Five Hundred Dollars

($500.00);

71. Sales of food and snack items to or by an organization

which is exempt from taxation pursuant to the provisions of the

Internal Revenue Code of 1986, as amended, 26 U.S.C., Section

501(c)(3), whose primary and principal purpose is providing funding

for scholarships in the medical field;

72. Sales of tangible personal property or services for use

solely on construction projects for organizations which are exempt

from taxation pursuant to the provisions of the Internal Revenue

Code of 1986, as amended, 26 U.S.C., Section 501(c)(3) and whose

purpose is providing end-of-life care and access to hospice services

to low-income individuals who live in a facility owned by the

organization. The exemption provided by this paragraph applies to

sales to the organization as well as to sales to any person with

whom the organization has duly entered into a construction contract,

necessary for carrying out such contract or to any subcontractor to

such a construction contract. Any person making purchases on behalf

of such organization shall certify, in writing, on the copy of the

invoice or sales ticket to be retained by the vendor that the

purchases are made for and on behalf of such organization and set

out the name of such organization. Any person who wrongfully or

erroneously certifies that purchases are for any of the above-named

organizations or who otherwise violates this section shall be guilty

of a misdemeanor and upon conviction thereof shall be fined an

amount equal to double the amount of sales tax involved or

incarcerated for not more than sixty (60) days or both;

73. Sales of tickets for admission to events held by

organizations exempt from taxation pursuant to the provisions of the

Internal Revenue Code of 1986, as amended, 26 U.S.C., Section

501(c)(3) that are organized for the purpose of supporting general

hospitals licensed by the State Department of Health;

74. Sales of tangible personal property or services:

a. to a foundation which is exempt from taxation pursuant

to the provisions of the Internal Revenue Code of

1986, as amended, 26 U.S.C., Section 501(c)(3) and

which raises tax-deductible contributions in support

of a wide range of firearms-related public interest

activities of the National Rifle Association of

America and other organizations that defend and foster

Second Amendment rights, and

Oklahoma Statutes - Title 68. Revenue and Taxation Page 491

b. to or by a grassroots fundraising program for sales

related to events to raise funds for a foundation

meeting the qualifications of subparagraph a of this

paragraph;

75. Sales by an organization or entity which is exempt from

taxation pursuant to the provisions of the Internal Revenue Code of

1986, as amended, 26 U.S.C., Section 501(c)(3) which are related to

a fundraising event sponsored by the organization or entity when the

event does not exceed any five (5) consecutive days and when the

sales are not in the organization’s or the entity’s regular course

of business. Provided, the exemption provided in this paragraph

shall be limited to tickets sold for admittance to the fundraising

event and items which were donated to the organization or entity for

sale at the event;

76. Effective November 1, 2017, sales of tangible personal

property or services to an organization which is exempt from

taxation pursuant to the provisions of the Internal Revenue Code of

1986, as amended, 26 U.S.C., Section 501(c)(3) and operates as a

collaborative model which connects community agencies in one

location to serve individuals and families affected by violence and

where victims have access to services and advocacy at no cost to the

victim;

77. Effective July 1, 2018, sales of tangible personal property

or services to or by an association which is exempt from taxation

pursuant to the provisions of the Internal Revenue Code of 1986, as

amended, 26 U.S.C., Section 501(c)(19) and which is known as the

National Guard Association of Oklahoma;

78. Effective July 1, 2018, sales of tangible personal property

or services to or by an association which is exempt from taxation

pursuant to the provisions of the Internal Revenue Code of 1986, as

amended, 26 U.S.C., Section 501(c)(4) and which is known as the

Marine Corps League of Oklahoma;

79. Sales of tangible personal property or services to the

American Legion, whether the purchase is made by the entity

chartered by the United States Congress or is an entity organized

under the laws of this or another state pursuant to the authority of

the national American Legion organization;

80. Sales of tangible personal property or services to or by an

organization which is:

a. exempt from taxation pursuant to the provisions of the

Internal Revenue Code of 1986, as amended, 26 U.S.C.,

Section 501(c)(3),

b. verified with a letter from the MIT Fab Foundation as

an official member of the Fab Lab Network in

compliance with the Fab Charter, and

c. able to provide documentation that its primary and

principal purpose is to provide community access to

Oklahoma Statutes - Title 68. Revenue and Taxation Page 492

advanced 21st century manufacturing and digital

fabrication tools for science, technology,

engineering, art and math (STEAM) learning skills,

developing inventions, creating and sustaining

businesses, and producing personalized products;

81. Effective November 1, 2021, sales of tangible personal

property or services used solely for construction and remodeling

projects to an organization which is exempt from taxation pursuant

to the provisions of the Internal Revenue Code of 1986, as amended,

26 U.S.C., Section 501(c)(3), and which meets the following

requirements:

a. its primary purpose is to construct or remodel and

sell affordable housing and provide homeownership

education to residents of Oklahoma that have an income

that is below one hundred percent (100%) of the Family

Median Income guidelines as defined by the U.S.

Department of Housing and Urban Development,

b. it conducts its activities in a manner that serves

public or charitable purposes, rather than commercial

purposes,

c. it receives funding and revenue and charges fees in a

manner that does not incentivize it or its employees

to act other than in the best interests of its

clients, and

d. it compensates its employees in a manner that does not

incentivize employees to act other than in the best

interests of its clients;

82. Effective November 1, 2021, sales of tangible personal

property or services to a nonprofit entity, organized pursuant to

Oklahoma law before January 1, 2022, exempt from federal income

taxation pursuant to Section 501(c) of the Internal Revenue Code of

1986, as amended, the principal functions of which are to provide

assistance to natural persons following a disaster, with program

emphasis on repair or restoration to single-family residential

dwellings or the construction of a replacement single-family

residential dwelling. As used in this paragraph, “disaster” means

damage to property with or without accompanying injury to persons

from heavy rain, high winds, tornadic winds, drought, wildfire,

snow, ice, geologic disturbances, explosions, chemical accidents or

spills, and other events causing damage to property on a large

scale. For purposes of this paragraph, an entity that expended at

least seventy-five percent (75%) of its funds on the restoration to

single-family housing following a disaster including related general

and administrative expenses, shall be eligible for the exemption

authorized by this paragraph;

83. Effective November 1, 2021, through December 31, 2024,

sales of tangible personal property or services to a museum that:

Oklahoma Statutes - Title 68. Revenue and Taxation Page 493

a. operates as a part of an organization which is exempt

from taxation pursuant to the provisions of the

Internal Revenue Code of 1986, as amended, 26 U.S.C.,

Section 501(c)(3),

b. is not accredited by the American Alliance of Museums,

and

c. operates on an annual budget of less than One Million

Dollars ($1,000,000.00);

84. Until July 1, 2022, sales of tangible personal property or

services for use in a clinical practice or medical facility operated

by an organization which is exempt from taxation pursuant to the

provisions of the Internal Revenue Code of 1986, as amended, of the

United States, 26 U.S.C., Section 501(c)(3), and which has entered

into a joint operating agreement with the University Hospitals Trust

created pursuant to Section 3224 of Title 63 of the Oklahoma

Statutes. The exemption provided by this paragraph shall be limited

to the purchase of tangible personal property and services for use

in clinical practices or medical facilities acquired or leased by

the organization from the University Hospitals Authority, University

Hospitals Trust, or the University of Oklahoma on or after June 1,

2021;

85. Sales of tangible personal property or services to or by a

women’s veterans organization, and its subchapters in this state,

that is exempt from taxation pursuant to the provisions of the

Internal Revenue Code of 1986, as amended, 26 U.S.C., Section

501(c)(19) and is known as the Oklahoma Women Veterans Organization;

86. Sales of tangible personal property or services to a

nonprofit entity, organized pursuant to Oklahoma law before January

1, 2019, exempt from federal income taxation pursuant to Section

501(c) of the Internal Revenue Code of 1986, as amended, the

principal functions of which are to provide assistance to natural

persons following a disaster, with program emphasis on repair or

restoration to single-family residential dwellings or the

construction of a replacement single-family residential dwelling.

For purposes of this paragraph, an entity operated exclusively for

charitable and educational purposes through the coordination of

volunteers for the disaster recovery of homes (as derived from Part

III, Statement of Program Services, of Internal Revenue Service Form

990) and which offers its services free of charge to disaster

survivors statewide who are low income with no or limited means of

recovery on their own for the restoration to single-family housing

following a disaster including related general and administrative

expenses, shall be eligible for the exemption authorized by this

paragraph. The exemption provided by this paragraph shall only be

applicable to sales made on or after July 1, 2022. As used in this

paragraph, “disaster” means damage to property with or without

accompanying injury to persons from heavy rain, high winds, tornadic

Oklahoma Statutes - Title 68. Revenue and Taxation Page 494

winds, drought, wildfire, snow, ice, geologic disturbances,

explosions, chemical accidents or spills and other events causing

damage to property on a large scale;

87. Effective July 1, 2022, sales of tangible personal property

or services to an organization which is exempt from taxation

pursuant to the provisions of the Internal Revenue Code of 1986, as

amended, 26 U.S.C., Section 501(c)(3) and which provides support to

veterans, active duty members of the Armed Forces, reservists, and

members of the National Guard to assist with the transition to

civilian life and which provides documentation to the Oklahoma Tax

Commission that over seventy percent (70%) of its revenue is

expended on support for transition to civilian life; and

88. Sales of tangible personal property or services to or by an

organization in this state which:

a. is exempt from taxation pursuant to the provisions of

the Internal Revenue Code of 1986, as amended, 26

U.S.C., Section 501(c)(3), and

b. provides documentation to the Oklahoma Tax Commission

showing the organization’s principal purpose is to

provide school supplies or articles of clothing for

underserved students attending grades prekindergarten

through twelve at public schools in this state.
Okla. Stat. tit. 68, § 68-6506 — OK Code / Title 68 / Section 68-6506
Tax remittance – Filing of tax and report – Invoice or
Status: in_force

billing document to customers.

A. For the period beginning January 1, 2024, and ending

December 31, 2028, the tax imposed pursuant to the provisions of

Section 6504 of this title shall be remitted annually, not later

than the twenty-seventh day of the first month following the annual

period, by each charging station owner or operator. For the periods

beginning January 1, 2029, and all subsequent periods, the tax

imposed pursuant to the provisions of Section 6504 of this title

shall be remitted quarterly, not later than the twenty-seventh day

of the first month following the quarterly period. The tax shall be

remitted using such forms as the Oklahoma Tax Commission may

prescribe for that purpose.

B. Any required report shall be filed with the Oklahoma Tax

Commission no later than the day taxes are required to be remitted

pursuant to subsection A of this section.

C. The charging station owner or operator shall separately

state on any invoice or billing document provided to the customer

the amount of the tax imposed pursuant to Section 6504 of this title

and shall not include the tax amount in the total amount billed to

the customer.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1529

D. The provisions of this section shall not prohibit a charging

station owner or operator from imposing a fee or charge in addition

to the kilowatt hour or other equivalent unit of measurement for the

transfer of electric power to an electric vehicle.

E. Legacy chargers shall be exempt from the tax levied in this

section until November 1, 2041.

F. Public charging stations that have never charged a fee for

their use shall be exempt from remitting the tax levied in this

section until November 1, 2041.
Okla. Stat. tit. 68, § 68-2361 — OK Code / Title 68 / Section 68-2361
Filings by married taxpayers - Joint returns - Relief
Status: in_force

from liability for deficiency.

Married taxpayers shall file joint or separate returns in

accordance with the manner in which they file returns to the federal

government, or in the event of an adjustment thereto by the federal

government, as finally ascertained to be proper under the Internal

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1026

Revenue Code; except that: where either is a resident and the other

is a nonresident, they shall not be entitled to file joint Oklahoma

income tax returns, but if a joint return was filed with the federal

government, then the adjusted gross income as returned to the

federal government, or in the event of an adjustment thereto by the

federal government as finally ascertained under the Internal Revenue

Code, shall be allocated between the husband and wife. The

foregoing exception shall not apply if the nonresident is an active

duty service member whose income is not subject to Oklahoma income

tax by virtue of the Soldier's and Sailor's Civil Relief Act or if

both have net income and they desire to file a joint Oklahoma return

and elect to have their Oklahoma income determined and taxed on the

basis of a joint Oklahoma return as if both were residents.

If a joint return has been made under this section for a tax

year and taking into account all the facts and circumstances, the

Tax Commission determines that it is inequitable to hold one of the

spouses liable for the deficiency in tax for such tax year, then

such spouse shall be relieved of liability for tax, including

interest and penalties, for such tax year to the extent that such

deficiency is determined to be the liability of the other spouse.

For purposes of this section, the determination made by the Tax

Commission shall be the same as the determination made by the

Internal Revenue Service provided the tax year and circumstances

surrounding the liability are the same. If there has been no

determination made by the Internal Revenue Service, the Tax

Commission shall apply the factors that would have been applied by

the Internal Revenue Service had a determination been requested.
Okla. Stat. tit. 68, § 68-1364.3 — OK Code / Title 68 / Section 68-1364.3
Hearings - Increased enforcement personnel
Status: in_force

In order to increase the collection of sales and use taxes, the

Oklahoma Tax Commission shall:

1. Conduct hearings pursuant to Section 212 of this title

related to permits issued under the provisions of Section 1364 of

this title in at least one (1) location in the state. The Tax

Commission may also conduct hearings using either teleconferencing

or videoconferencing capabilities; and

2. Add ten (10) additional sales and use tax audit and/or

enforcement personnel as soon as practicable after July 1, 2011.
Okla. Stat. tit. 68, § 68-360.5-1 — OK Code / Title 68 / Section 68-360.5-1
Joint and several liability of importers of
Status: in_force

nonparticipating manufacturer's brand families.

For each nonparticipating manufacturer located outside the

United States, each importer into the United States of any such

nonparticipating manufacturer’s brand families that are sold in

Oklahoma shall bear joint and several liability with such

nonparticipating manufacturer for deposit of all escrow due, payment

of all penalties imposed and payment of all costs and attorney fees

imposed under Sections 600.21 through 600.23 of Title 37 of the

Oklahoma Statutes and the Master Settlement Agreement.Oklahoma Statutes - Title 68. Revenue and Taxation Page 5
Okla. Stat. tit. 68, § 68-500.3 — OK Code / Title 68 / Section 68-500.3
Definitions
Status: in_force

Oklahoma Statutes - Title 68. Revenue and Taxation Page 254

As used in the Motor Fuel Tax Code:

1. "Act" or "this act" means the Motor Fuel Tax Code;

2. "Agricultural purposes" means clearing, terracing or

otherwise preparing the ground on a farm; preparing soil for

planting and fertilizing, cultivating, raising and harvesting crops;

raising and feeding livestock and poultry; building fences; pumping

water for any and all uses on the farm, including irrigation;

building roads upon any farm by the owner or person farming same;

operating milking machines; sawing wood for use on a farm; producing

electricity for use on a farm; movement of tractors, farm implements

and equipment from one field to another and use of farm tractors to

move farm products from farm to market;

3. "Biodiesel" means a fuel comprised of mono-alkyl esters of

long chain fatty acids generally derived from vegetable oils or

animal fats, commonly known as "B100", that is commonly and

commercially known or sold as a fuel that is suitable for use in a

highway vehicle. The fuel meets this requirement if, without

further processing or blending, the fuel is a fluid and has

practical and commercial fitness for use in the propulsion of a

highway vehicle;

4. "Biodiesel blend" means a blend of biodiesel fuel with

petroleum-based diesel fuel, commonly designated as "Bxx", where

"xx" represents the volume percentage of biodiesel fuel in the

blend, and that is commonly and commercially known or sold as a fuel

that is suitable for use in a highway vehicle. The fuel meets this

requirement if, without further processing or blending, the fuel is

a fluid and has practical and commercial fitness for use in the

propulsion of a highway vehicle;

5. "Blend stock" means any petroleum product component of

gasoline, such as naphtha, reformate, or toluene, that can be

blended for use in a motor fuel without further processing.

However, the term does not include any substance that:

a. will be ultimately used for consumer nonmotor-fuel

use, and

b. is sold or removed in drum quantities (55 gallons) or

less at the time of the removal or sale;

6. "Blended fuel" means a mixture composed of gasoline or

diesel fuel and another liquid, other than a de minimis amount of a

product such as carburetor detergent or oxidation inhibitor, that

can be used as a fuel in a highway vehicle. This term includes

gasohol, ethanol and fuel grade ethanol;

7. "Blender" means any person that produces blended motor fuel

outside the bulk transfer/terminal system;

8. "Blending" means the mixing of one or more petroleum

products, with or without another product, regardless of the

original character of the product blended, if the product obtained

by the blending is capable of use or otherwise sold for use in the

Oklahoma Statutes - Title 68. Revenue and Taxation Page 255

generation of power for the propulsion of a motor vehicle, an

airplane, or a motorboat. The term does not include that blending

that occurs in the process of refining by the original refiner of

crude petroleum or the blending or products known as lubricating oil

and greases;

9. "Bulk end user" means a person who receives into the

person's own storage facilities in transport truck lots of motor

fuel for the person's own consumption;

10. "Bulk plant" means a motor fuel storage and distribution

facility that is not a terminal and from which motor fuel may be

removed at a rack;

11. "Bulk transfer" means any transfer of motor fuel from one

location to another by pipeline tender or marine delivery within the

bulk transfer/terminal system;

12. "Bulk transfer/terminal system" means the motor fuel

distribution system consisting of refineries, pipelines, vessels,

and terminals. Gasoline in a refinery, pipeline, vessel, or

terminal is in the bulk transfer/terminal system. Motor fuel in the

fuel supply tank of any engine, or in any tank car, rail car,

trailer, truck, or other equipment suitable for ground

transportation is not in the bulk transfer/terminal system;

13. "Tax Commission" or "Commission" means the Oklahoma Tax

Commission;

14. "Compressed natural gas" means a volume of natural gas

consisting primarily of methane which has been reduced to

approximately one percent (1%) of its original volume for purposes

of storage and for use as a fuel in motor vehicles;

15. "Consumer" means the user of the motor fuel on the public

highways of this state;

16. "Dead storage" means the amount of motor fuel that will not

be pumped out of a storage tank because the motor fuel is below the

mouth of the draw pipe. For purposes of Section 500.1 et seq. of

this title, a dealer may assume that the amount of motor fuel in

dead storage is two hundred (200) gallons for a tank with a capacity

of less than ten thousand (10,000) gallons and four hundred (400)

gallons for a tank with a capacity of ten thousand (10,000) gallons

or more;

17. "Delivery" means the placing of motor fuel or any liquid

into the fuel tank of a motor vehicle;

18. "Destination state" means the state, territory, or foreign

country to which motor fuel is directed for delivery into a storage

facility, a receptacle, a container, or a type of transportation

equipment for the purpose of resale or use;

19. "Diesel fuel" means any liquid, including but not limited

to, biodiesel, biodiesel blend or other diesel blended fuel, that is

commonly or commercially known or sold as a fuel that is suitable

for use in a diesel-powered highway vehicle. A liquid meets this

Oklahoma Statutes - Title 68. Revenue and Taxation Page 256

requirement if, without further processing or blending, the liquid

has practical and commercial fitness for use in the propulsion

engine of a diesel-powered highway vehicle. Except as provided in

subsection B of Section 500.4 of this title, "diesel fuel" does not

include jet fuel sold to a buyer who is registered with and

certified by the Internal Revenue Service to purchase jet fuel

subject to the Internal Revenue Service;

20. "Diesel-powered highway vehicle" means a motor vehicle

operated on a highway that is propelled by a diesel-powered engine;

21. "Distributor" means a person who acquires motor fuel from a

supplier or from another distributor for subsequent sale or use;

22. "Dyed diesel fuel" means diesel fuel that is required to be

dyed pursuant to United States Environmental Protection Agency rules

or is dyed pursuant to Internal Revenue Service rules or pursuant to

any other requirements subsequently set by the United States

Environmental Protection Agency or Internal Revenue Service

including any invisible marker requirements;

23. "Eligible purchaser" means a person who has been authorized

by the Commission pursuant to Section 500.23 of this title to make

the election pursuant to Section 500.22 of this title;

24. "Enterer" includes any person who is the importer of

record, pursuant to federal customs law, with respect to motor fuel.

If the importer of record is acting as an agent, the person for whom

the agent is acting is the enterer. If there is no importer of

record of motor fuel entered into this state, the owner of the motor

fuel at the time it is brought into this state is the enterer;

25. "Entry" means the importing of motor fuel into this state.

Motor fuel brought into this state in the fuel tank of a motor

vehicle shall not be deemed to be an "entry" if not removed from the

fuel tank except as used for the propulsion of that motor vehicle,

except to the extent that motor fuel was acquired tax free for

export or a refund of tax was claimed as a result of exportation

from the state from which that motor fuel was transported into this

state;

26. "Export" means to obtain motor fuel in this state for sale

or other distribution in another state. In applying this

definition, motor fuel delivered out of state by or for the seller

constitutes an export by the seller and motor fuel delivered out of

state by or for the purchaser constitutes an export by the

purchaser;

27. "Exporter" means any person, other than a supplier, who

purchases motor fuel in this state for the purpose of transporting

or delivering the fuel to another state or country;

28. "Farm tractor" means all tractor-type, motorized farm

implements and equipment but shall not include motor vehicles of the

truck-type, pickup truck-type, automobiles, and other motor vehicles

required to be registered and licensed each year pursuant to the

Oklahoma Statutes - Title 68. Revenue and Taxation Page 257

provisions of the motor vehicle license and registration laws of

this state;

29. "Fuel transportation vehicle" means any vehicle designed

for highway use which is also designed or used to transport motor

fuels and includes transport trucks and tank wagons;

30. "Gasoline" means all products, including but not limited

to, gasoline blend stocks, commonly or commercially known or sold as

gasoline that are suitable for use as a motor fuel. Gasoline does

not include products that have an American Society for Testing

Materials ("A.S.T.M.") octane number of less than seventy-five (75)

as determined by the "motor method". Except as provided in

subsection B of Section 500.4 of this title, "gasoline" does not

include aviation gasoline provided that the buyer is registered to

purchase aviation gasoline free of tax and the seller obtains

certification of such fact satisfactory to the Commission prior to

making the sale;

31. "Gasoline blend stocks" includes any petroleum product

component of gasoline, such as naphtha, reformate, or toluene, that

can be blended for use in a motor fuel. The term shall not include

any substance that will be ultimately used for consumer nonmotor-

fuel use and is sold or removed in drum quantities of 55 gallons or

less at the time of the removal or sale;

32. "Gross gallons" means the total measured motor fuel,

exclusive of any temperature or pressure adjustments, in U.S.

gallons;

33. "Heating oil" means a motor fuel that is burned in a

boiler, furnace, or stove for heating or industrial processing

purposes;

34. "Highway vehicle" means a self-propelled vehicle that is

designed for use on a highway;

35. "Import" means to bring motor fuel into this state by any

means of conveyance other than in the fuel supply tank of a motor

vehicle. In applying this definition, motor fuel delivered into

this state from out of state by or for the seller constitutes an

import by the seller, and motor fuel delivered into this state from

out of state by or for the purchaser constitutes an import by the

purchaser;

36. "Import verification number" means the number assigned by

the Commission with respect to a single transport truck delivery

into this state from another state upon request for an assigned

number by an importer or the transporter carrying motor fuel into

this state for the account of an importer;

37. "In this state" means the area within the border of this

state, including all land within the borders of this state owned by

the United States of America;

38. "Indian country" means:

Oklahoma Statutes - Title 68. Revenue and Taxation Page 258

a. land held in trust by the United States of America for

the benefit of a federally recognized Indian tribe or

nation,

b. all land within the limits of any Indian reservation

under the jurisdiction of the United States

Government, notwithstanding the issuance of any

patent, and including rights-of-way running through

the reservation,

c. all dependent Indian communities within the borders of

the United States whether within the original or

subsequently acquired territory thereof, and whether

within or without the limits of a state, and

d. all Indian allotments, the Indian titles to which have

not been extinguished, including individual allotments

held in trust by the United States or allotments owned

in fee by individual Indians subject to federal law

restrictions regarding disposition of said allotments

and including rights-of-way running through the same.

The term shall also include the definition of Indian country as

found in 18 U.S.C., Section 1151;

39. "Indian tribe", "tribes", or "federally recognized Indian

tribe or nation" means an Indian tribal entity which is recognized

by the United States Bureau of Indian Affairs as having a special

relationship with the United States. The term shall also include

the definition of a tribe as defined in 25 U.S.C., Section 479a;

40. "Invoiced gallons" means the gallons actually billed on an

invoice in payment to a supplier;

41. "K-1 kerosene" means a petroleum product having an A.P.I.

gravity of not less than forty degrees (40°), at a temperature of

sixty degrees (60°) Fahrenheit and a minimum flash point of one

hundred degrees (100°) Fahrenheit with a sulphur content not

exceeding five one-hundredths percent (0.05%) by weight;

42. "Liquefied natural gas" means a volume of natural gas

consisting primarily of methane which has been cooled to

approximately negative two hundred sixty (-260) degrees Fahrenheit

in order to convert it to a liquid state for purposes of storage and

use as a fuel in motor vehicles;

43. "Liquid" means any substance that is liquid in excess of

sixty degrees (60°) Fahrenheit and a pressure of fourteen and seven-

tenths (14.7) pounds per square inch absolute;

44. "Motor fuel" means gasoline, diesel fuel and blended fuel;

45. "Motor fuel transporter" means a person who transports

motor fuel outside the bulk terminal/transfer system by transport

truck or railroad tank car;

46. "Motor vehicle" means every automobile, truck, truck-

tractor or any motor bus or self-propelled vehicle not operated or

driven upon fixed rails or tracks. The term does not include:

Oklahoma Statutes - Title 68. Revenue and Taxation Page 259

a. farm tractors or machinery including tractors and

machinery designed for off-road use but capable of

movement on roads at low speeds,

b. a vehicle operated on rails, or

c. machinery designed principally for off-road use;

47. "Net gallons" means the motor fuel, measured in U.S.

gallons, when corrected to a temperature of sixty degrees (60°)

Fahrenheit (13° Celsius) and a pressure of fourteen and seven-tenths

(14.7) pounds per square inch (psi);

48. "Permissive supplier" means an out-of-state supplier that

elects, but is not required, to have a supplier's license pursuant

to Section 500.1 et seq. of this title;

49. "Person" means natural persons, individuals, partnerships,

firms, associations, corporations, estates, trustees, business

trusts, syndicates, this state, any county, city, municipality,

school district or other political subdivision of the state,

federally recognized Indian tribe, or any corporation or combination

acting as a unit or any receiver appointed by any state or federal

court;

50. "Position holder" means the person who holds the inventory

position in motor fuel in a terminal, as reflected on the records of

the terminal operator. A person holds the inventory position in

motor fuel when that person has a contract with the terminal

operator for the use of storage facilities and terminaling services

for fuel at the terminal. The term includes a terminal operator who

owns fuel in the terminal;

51. "Public highway" means every road, toll road, highway,

street, way or place generally open to the use of the public as a

matter of right for the purposes of vehicular travel, including

streets and alleys of any town or city notwithstanding that the same

may be temporarily closed for construction, reconstruction,

maintenance or repair;

52. "Qualified terminal" means a terminal designated as a

qualified terminal pursuant to the Internal Revenue Code, regulation

and practices and which has been assigned a terminal control number

("tcn") by the Internal Revenue Service;

53. "Rack" means a mechanism for delivering motor fuel from a

refinery, a terminal, or a bulk plant into a railroad tank car, a

transport truck or other means of bulk transfer outside of the bulk

transfer/terminal system;

54. "Refiner" means any person that owns, operates, or

otherwise controls a refinery within the United States;

55. "Refinery" means a facility used to produce motor fuel from

crude oil, unfinished oils, natural gas liquids, or other

hydrocarbons and from which motor fuel may be removed by pipeline,

by vessel, or at a rack;

Oklahoma Statutes - Title 68. Revenue and Taxation Page 260

56. "Removal" means any physical transfer other than by

evaporation, loss, or destruction of motor fuel from a terminal,

manufacturing plant, customs custody, pipeline, marine vessel such

as a barge or tanker, refinery or any receptacle that stores motor

fuel;

57. "Retailer" means a person that engages in the business of

selling or distributing to the consumer within this state;

58. "Supplier" means a person that is:

a. registered pursuant to Section 4101 of the Internal

Revenue Code for transactions in motor fuels in the

bulk transfer/terminal distribution system, and

b. one of the following:

(1) the position holder in a terminal or refinery in

this state,

(2) imports motor fuel into this state from a foreign

country,

(3) acquires motor fuel from a terminal or refinery

in this state from a position holder pursuant to

a two-party exchange, or

(4) the position holder in a terminal or refinery

outside this state with respect to motor fuel

which that person imports into this state on the

account of that person.

A terminal operator shall not be considered a supplier based

solely on the fact that the terminal operator handles motor fuel

consigned to it within a terminal. "Supplier" also means a person

that produces alcohol or alcohol derivative substances in this

state, produces alcohol or alcohol derivative substances for import

to this state into a terminal, or acquires upon import by truck,

railcar or barge into a terminal or refinery, alcohol or alcohol

derivative substances. "Supplier" includes a permissive supplier

unless specifically provided otherwise;

59. "Tank wagon" means a straight truck having multiple

compartments designed or used to carry motor fuel;

60. "Terminal" means a storage and distribution facility for

motor fuel, supplied by pipeline or marine vessel which is

registered as a qualified terminal by the Internal Revenue Service

and from which motor fuel may be removed at a rack;

61. "Terminal bulk transfers" include but are not limited to

the following:

a. a marine barge movement of fuel from a refinery or

terminal to a terminal,

b. pipeline movements of fuel from a refinery or terminal

to a terminal,

c. book transfers of product within a terminal between

suppliers prior to completion of removal across the

rack, and

Oklahoma Statutes - Title 68. Revenue and Taxation Page 261

d. two-party exchanges between licensed suppliers;

62. "Terminal operator" means any person that owns, operates,

or otherwise controls a terminal, and does not use a substantial

portion of the motor fuel that is transferred through or stored in

the terminal for its own use or consumption or in the manufacture of

products other than motor fuel. A terminal operator may own the

motor fuel that is transferred through or stored in the terminal;

63. "Throughputter" means any person that:

a. receives transfer of motor fuel from refiners,

importers, terminal operators, or other

throughputters,

b. stores the motor fuel in a terminal, and

c. owns the motor fuel or holds the inventory position to

the motor fuel, as reflected on the records of the

terminal operator, at the time of removal or sale from

a terminal;

64. "Transmix" means the buffer or interface between two

different products in a pipeline shipment, or a mix of two different

products within a refinery or terminal that results in an off-grade

mixture;

65. "Transport truck" means a semitrailer combination rig

designed or used for the purpose of transporting motor fuel over the

highways;

66. "Transporter" means any operator of a pipeline, barge,

railroad or transport truck engaged in the business of transporting

motor fuels;

67. "Two-party exchange" means a transaction in which the motor

fuel is transferred from one licensed supplier or licensed

permissive supplier to another licensed supplier or licensed

permissive supplier and:

a. which transaction includes a transfer from the person

that holds the original inventory position for motor

fuel in the terminal as reflected on the records of

the terminal operator, and

b. the exchange transaction is simultaneous with removal

from the terminal by the receiving exchange partner.

However, in any event, the terminal operator in the books and

records of such terminal operator treats the receiving exchange

party as the supplier which removes the product across a terminal

rack for purposes of reporting such events to this state;

68. "Ultimate vendor" means a person that sells motor fuel to

the consumer;

69. "Undyed diesel fuel" means diesel fuel that is not subject

to the United States Environmental Projection Agency dyeing

requirements, or has not been dyed in accordance with Internal

Revenue Service fuel dyeing provisions;

Oklahoma Statutes - Title 68. Revenue and Taxation Page 262

70. "Vehicle fuel tank" means any receptacle on a motor vehicle

from which fuel is supplied for the propulsion of the motor vehicle;

and

71. "Wholesaler" means a person that acquires motor fuel from a

supplier or from another wholesaler for subsequent sale and

distribution at wholesale.
Okla. Stat. tit. 68, § 68-317.8 — OK Code / Title 68 / Section 68-317.8
Actions to prevent or restrain violations
Status: in_force

The Attorney General or his or her designee, or any person who

holds a permit under 26 U.S.C., Section 5712, may bring an action in

the appropriate court in the State of Oklahoma to prevent or

restrain violations of Section 317.1 of this title by any person or

any person controlling such person.
Okla. Stat. tit. 68, § 68-110 — OK Code / Title 68 / Section 68-110
Repealer
Status: repealed

68 O.S.1961, Sections 1, 3, 4, 5, 6, 7, 8, 9, 10, 10a and 10b,

inclusive, are hereby repealed for the purpose of being revised,

amended and reenacted as herein set forth.
Okla. Stat. tit. 68, § 68-3802 — OK Code / Title 68 / Section 68-3802
Qualification for incentive payments - Definitions -
Status: in_force

Cost/benefit analysis.

A. Except as otherwise provided by this section, an

establishment which meets the qualifications specified in the

Oklahoma Quality Jobs Program Act, Sections 3601 through 3609 of

Title 68 of the Oklahoma Statutes, except that the establishment:

1. Has an annual gross payroll for new direct jobs, as defined

in the Oklahoma Quality Jobs Program Act, projected by the

Department of Commerce to equal at least One Million Five Hundred

Thousand Dollars ($1,500,000.00) but less than Two Million Five

Hundred Thousand Dollars ($2,500,000.00) within three (3) years of

the anticipated date of receipt of first incentive payment; and

2. Locates its principal business activity at a former military

facility,

may qualify for payments from the Former Military Facility Projects

Fund created in Section 3 of this act pursuant to approval by the

Oklahoma Department of Commerce. Such establishments shall be

deemed "former military facility projects".

B. Unless otherwise indicated in the Former Military Facility

Development Act, the definitions contained in Section 3603 of Title

68 of the Oklahoma Statutes shall apply to the Former Military

Facility Development Act.

C. As used in this section, "former military facility" shall

mean any tract or parcel of real property used primarily for a

military purpose during a state of war, armed conflict or during

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1441

peace time, title to which was vested in the United States

Government, any branch of the Armed Forces of the United States of

America or was subsequently conveyed by such entities to the State

of Oklahoma, any political subdivision of the State of Oklahoma, or

any public trust having the State of Oklahoma or any political

subdivision of the State of Oklahoma as its beneficiary, whether

singly or in combination with other government entities prior to the

date on which the establishment acquired its interest.

D. The Department shall determine if the applicant is qualified

to receive incentive payments.

E. If the applicant is determined to be qualified by the

Department of Commerce, the Department shall conduct a cost/benefit

analysis to determine the estimated net direct state benefits and

the net benefit rate applicable for a ten-year period and to

estimate the amount of gross payroll for a ten-year period. In

conducting such cost/benefit analysis, the Department shall consider

quantitative factors, such as the anticipated level of new tax

revenues to the state along with the added cost to the state of

providing services, and such other criteria as deemed appropriate by

the Department. In no event shall former military facility project

payments, cumulatively, exceed the estimated net direct state

benefits. Notwithstanding any other provision of law, when the

maximum of Two Million Five Hundred Thousand Dollars ($2,500,000.00)

of projected former military facility projects payments provided by

Sections 1 through 8 of this act have been obligated to specific

establishments for a given fiscal year, then no additional

application for such payments may be considered by the Department of

Commerce for that fiscal year and in any event no payments in excess

of said Two Million Five Hundred Thousand Dollars ($2,500,000.00)

shall be paid by the Tax Commission within any fiscal year.

F. An establishment which meets the qualifications specified in

Sections 1 through 8 of this act may receive quarterly incentive

payments for a ten-year period from the Oklahoma Tax Commission

pursuant to the provisions of the Former Military Facility

Development Act in an amount which shall be equal to the net benefit

rate multiplied by the actual gross payroll of new direct jobs for a

calendar quarter as verified by the Oklahoma Employment Security

Commission except as provided and limited by this section and in

Sections 3 and 4 of this act.

G. Upon approval of such an application, the Department shall

notify the Oklahoma Tax Commission and shall provide it with a copy

of the application and the results of the cost/benefit analysis.

The Tax Commission may require the qualified establishment to submit

such additional information as may be necessary to administer the

provisions of the Former Military Facility Development Act. The

approved establishment shall report to the Tax Commission

periodically to show its continued eligibility for incentive

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1442

payments, as provided in Section 4 of this act. The establishment

may be audited by the Tax Commission to verify such eligibility.

Once the establishment is approved, an agreement shall be deemed to

exist between the establishment and the State of Oklahoma, requiring

the continued payment to be made as long as the establishment

retains its eligibility as defined in and established pursuant to

this section and Sections 3 and 4 of this act and within the

applicable limitations contained in the Oklahoma Quality Jobs

Program Act, which existed at the time of such approval.

H. No incentive payments which would otherwise be authorized by

this section shall be made to an establishment occupying any lands

title to which has been held or title to which is held, at the time

of application for such payments, by any public trust created

pursuant to the provisions of Section 176 et seq. of Title 60 of the

Oklahoma Statutes if such trust is specifically excluded from the

definition of "state agency" or "agency of the state" by the

provisions of Section 33 of Title 25 of the Oklahoma Statutes or any

other provision of law.
Okla. Stat. tit. 68, § 68-24338 — OK Code / Title 68 / Section 68-24338
Renumbered as § 3134 of this title by Laws 1988, c. 162,
Status: in_force

§ 161, effective January 1, 1992 and Laws 1991, c. 249, § 1, eff.

Jan. 1, 1992.
Okla. Stat. tit. 68, § 68-3030 — OK Code / Title 68 / Section 68-3030
Effect of protest - Refund of excess taxes
Status: in_force

(a) The filing of protest as herein provided shall not prevent

the spreading of record and the collection of any levy made by the

excise board, but if any protest be filed as herein provided and any

taxes shall be paid pending the hearing and determination of said

protest or pending the decision of the Supreme Court, all that part

of the levy alleged in said protest to be illegal shall be retained

by the county treasurer in a separate fund until the legality of

said levy has been determined, and all taxes paid by any taxpayer in

excess of the amount finally determined to be legal shall be

refunded by the county treasurer to the taxpayer, together with such

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1318

interest thereon as may have been received by the county treasurer

on such fund pending final determination of the illegality of such

levy, upon verified claim filed with the county clerk at any time

within six (6) months after such final determination.

(b) It shall be the duty of the county clerk within thirty (30)

days from the final determination of the illegality of all levies to

notify all taxpayers by publication in one issue of a newspaper of

general circulation in the county that refund will be made of excess

tax collected.

(c) If no demand is made for refund within said period of six

(6) months, said taxes so collected and held shall be distributed to

the fund or funds for which they were levied and collected and

credited as a surplus therein for the next succeeding fiscal year.
Okla. Stat. tit. 68, § 68-3652 — OK Code / Title 68 / Section 68-3652
Legislative findings
Status: in_force

The Legislature finds that certain establishments which have,

previous to the effective date of this act, qualified for incentive

payments pursuant to the Oklahoma Quality Jobs Program Act are a

source of economic benefits for the state, its political

subdivisions and its residents that can only be achieved through the

use of specialized economic incentives. The Oklahoma Quality Jobs

Incentive Leverage Act is enacted in order to provide a mechanism

for the leverage of incentive payments for the purpose of promoting

and sustaining economic growth and activity within the State of

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1428

Oklahoma. The Legislature finds that the use of the incentive

payment, together with other fiscal resources, is a method that

provides a beneficial correlation between the use of monies in the

Quality Jobs Program Incentive Leverage Fund and the total economic

benefits to be derived from the use of proceeds from the sale of

obligations provided by Section 3654 of this title.
Okla. Stat. tit. 68, § 68-2357.74A — OK Code / Title 68 / Section 68-2357.74A
Requirements for funds invested in rural small
Status: in_force

business ventures - Recapture of credits - Use of near equity or

subordinated debt - Offering material statement.

A. For purposes of claiming any tax credits authorized by

Sections 2357.73 and 2357.74 of Title 68 of the Oklahoma Statutes,

any funds invested in an Oklahoma rural small business venture shall

be subject to the following requirements:

1. The Oklahoma rural small business venture must issue its

equity securities or subordinated debt instruments in exchange for a

qualified investment within thirty (30) days of the date as of which

the investment occurs;

2. The qualified rural small business capital company or any

entity making an investment in conjunction with investment by a

qualified rural small business capital company pursuant to Section

2357.74 of Title 68 of the Oklahoma Statutes must reflect the

documented qualified investment in the Oklahoma rural small business

venture as an asset in its accounting system;

3. The qualified rural small business capital company shall not

make a qualified investment in an Oklahoma small business venture in

which it has, at any time, more than fifty percent (50%) ownership,

whether directly or indirectly, of the voting interest entitled to

elect the governing board of any Oklahoma rural small business

Oklahoma Statutes - Title 68. Revenue and Taxation Page 855

venture in which a qualified investment is to be made by the

qualified rural small business capital company;

4. The qualified rural small business capital company cannot

enter into any agreement, whether formal or informal, written or

unwritten, the purpose of which is to control, directly or

indirectly, the return of a specific amount of qualified investment

by the Oklahoma rural small business venture to the qualified rural

small business capital company or the purpose of which is to cause

or require the transfer of such specific amount of qualified

investment to any other entity within five (5) years of the date the

qualified investment is made available to the Oklahoma rural small

business venture; and

5. The Oklahoma rural small business venture cannot enter into

any agreement, whether formal or informal, written or unwritten, the

purpose of which is to control, directly or indirectly, the return

of a specific amount of qualified investment to the qualified rural

small business capital company or the purpose of which is to cause

or require the transfer of such specific amount of qualified

investment to any other entity within five (5) years of the date the

qualified investment is made available to the Oklahoma rural small

business venture.

B. The Oklahoma Tax Commission shall have the authority to make

an independent determination that any proposed use of monies,

assets, funds or other things of value which are to be used for

purposes of claiming any credits authorized by Sections 2357.73 and

2357.74 of Title 68 of the Oklahoma Statutes are for a legitimate

business purpose of the Oklahoma rural small business venture and

not for the primary purpose of obtaining the tax credits authorized

by such sections on the basis of activity which does not have

substantial economic profit-based potential.

C. The Tax Commission shall be authorized to recapture the

credits otherwise authorized by the provisions of Sections 2357.73

and 2357.74 of Title 68 of the Oklahoma Statutes according to the

provisions of Section 22 of this act if it finds that the

transaction does not meet the requirements of the Rural Venture

Capital Formation Incentive Act.

D. The provisions of this section shall not prohibit a

qualified rural small business capital company from using near

equity or subordinated debt, as those terms are defined by Section

2357.72 of Title 68 of the Oklahoma Statutes, if the near equity or

subordinated debt is a contractual obligation owed by the Oklahoma

rural small business venture directly to the qualified rural small

business capital company and if the agreement governing the

obligation complies with all of the other requirements of this

section.

E. The provisions of this section shall not prohibit the

shareholders or partners of a qualified rural small business capital

Oklahoma Statutes - Title 68. Revenue and Taxation Page 856

company from using near equity or subordinated debt, as those terms

are defined by Section 2357.72 of Title 68 of the Oklahoma Statutes,

if the near equity or subordinated debt is a contractual obligation

owed by the Oklahoma rural small business venture directly to a

shareholder or partner of a qualified rural small business capital

company that has invested funds in an Oklahoma rural small business

venture pursuant to Section 2357.74 of Title 68 of the Oklahoma

Statutes and if the agreement governing the obligation complies with

all of the other requirements of this section.

F. Any offering material involving the solicitation of

qualified investments in exchange for equity securities or

subordinated debt instruments of the qualified small business

capital company shall include the following statement:

“Any favorable determination letter obtained from the Oklahoma

Tax Commission does not guarantee the granting of tax credits under

the provisions of the Rural Venture Capital Formation Incentive Act.

In the event applicable provisions of the Rural Venture Capital

Formation Incentive Act are violated, the Tax Commission may require

forfeiture of unused tax credits and recapture or repayment of tax

credits as provided by law.”
Okla. Stat. tit. 68, § 68-1407.5 — OK Code / Title 68 / Section 68-1407.5
Legislative findings - Sales and use tax system
Status: in_force

Oklahoma Statutes - Title 68. Revenue and Taxation Page 671

A. It is hereby declared to be the intent of the Oklahoma

Legislature to specifically include within the use tax levied by

this article all storage, use or other consumption of tangible

personal property purchased or brought into this state through the

continuous, regular or systematic solicitation in the Oklahoma

consumer market by out-of-state retailers through the Internet, mail

order and catalog publications.

B. The Oklahoma Legislature finds that out-of-state retailers

purposefully direct their activities through the Internet and other

media at Oklahoma residents, that the magnitude of those contacts

are more than sufficient for due process purposes, and that the use

tax is related to the benefits the out-of-state retailers receive

from access to the state. The consumers of these retail sales are

not paying use taxes when the out-of-state retailer does not collect

the tax as provided in this article. The failure of these out-of-

state retailers to collect the use tax due and owing to the State of

Oklahoma and its jurisdictions is detrimental to the ability of the

state and local governments to provide the services and benefits

bestowed upon the out-of-state retailer and their Oklahoma

consumers.

C. The Oklahoma Legislature finds that the sales and use tax

system established under Oklahoma law does not pose an undue burden

on out-of-state retailers and provides sufficient simplification to

warrant the collection and remittance of use taxes by out-of-state

retailers that are due and owing to the State of Oklahoma and its

local jurisdictions. In support of this finding:

1. The state is a member of the Streamlined Sales and Use Tax

Agreement and has amended its laws to be in full compliance with its

terms;

2. The state provides state level administration of sales and

use taxes levied by its cities, counties and other local

jurisdictions by contracting with these entities. All cities,

counties and other local jurisdictions levying sales and use taxes

shall continue to contract with the Oklahoma Tax Commission for

administration of its sales and use taxes so that sellers collecting

and remitting these taxes will not have to register or file returns

with, remit funds to, or be subject to independent audits from the

local taxing jurisdictions;

3. The state provides and maintains a database that describes

boundary changes for all taxing jurisdictions within this state for

sales and use tax purposes and the sales and use tax rates for all

of the jurisdictions levying taxes within the state;

4. The state provides a deduction of the tax due to all

retailers, including out-of-state retailers, to compensate them for

recordkeeping, filing reports, collecting and remitting the tax in a

timely manner;

Oklahoma Statutes - Title 68. Revenue and Taxation Page 672

5. The state provides a mechanism for the electronic submission

of sales and use tax reports and payments;

6. The state provides liability relief to sellers for

collecting an incorrect amount of tax as a result of relying on

erroneous data provided by the Tax Commission on rates, boundaries

or taxing jurisdiction assignments;

7. The state participates in a central registration system that

allows out-of-state retailers to register one time in one place for

multiple states;

8. All local jurisdictions have the same tax base as the state

for sales and use taxes, except as permitted under the Streamlined

Sales and Use Tax Agreement;

9. The state does not require the payment of a registration fee

from an out-of-state retailer which does not have a legal

requirement to register;

10. The state requires the Oklahoma Tax Commission to give

notice to vendors of local rate changes and boundary changes at

least sixty (60) days prior to the effective date of the change;

11. The state has the same tax rate for every taxable item;

12. The state only requires the filing of a single tax return

to cover all taxing jurisdictions with the state;

13. The Oklahoma Tax Commission provides, free of charge,

business tax workshops for sellers designed to provide information

and answer questions regarding the Oklahoma sales and use tax

system;

14. The state allows electronic payments to be made by either

ACH credit or by ACH debit;

15. The state allows a deduction from taxable sales for bad

debts;

16. The state provides a taxability matrix which gives

information on the taxability of a wide variety of items including

all items defined in the Streamlined Sales and Use Tax Agreement;

and

17. The state pays the direct cost of a certified service

provider to perform all of an out-of-state seller’s sales and use

tax functions other than the seller’s obligation to remit taxes on

its own purchases.
Okla. Stat. tit. 68, § 68-335 — OK Code / Title 68 / Section 68-335
Advertising of certain sales; good faith
Status: in_force

a. Any retailer may advertise, offer to sell, or sell

cigarettes and tobacco products at a price made in good faith to

meet the price of a competitor who is selling the same article at

cost to him as a retailer. Any wholesaler may advertise, offer to

sell, or sell cigarettes and tobacco products at a price made in

good faith to meet the price of a competitor who is rendering the

same type of service and is selling the same article at cost to him

as a wholesaler. The price of cigarettes and tobacco products

advertised, offered for sale, or sold under the exceptions specified

in Section 9 shall not be considered the price of a competitor and

shall not be used as a basis for establishing prices below cost, nor

shall the price established at a bankrupt sale be considered the

price of a competitor within the purview of this Section.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 190

b. In the absence of proof of the "price of a competitor",

under this Section, the "lowest cost to the retailer", or the

"lowest cost to the wholesaler", as the case may be determined by

any "cost survey", made pursuant to Section 14 of this act, may be

deemed the "price of a competitor" within the meaning of this

Section.
Okla. Stat. tit. 68, § 68-2368.9 — OK Code / Title 68 / Section 68-2368.9
Junior Livestock Auction Scholarship Revolving Fund –
Status: in_force

Donation from tax refund.

A. The Oklahoma Tax Commission shall include on each state

individual tax return form for tax years beginning after December

31, 2003, and each state corporate tax return form for tax years

beginning after December 31, 2003, an opportunity for the taxpayer

to donate from a tax refund for the benefit of the State of Oklahoma

Junior Livestock Auction Scholarship Revolving Fund.

B. The monies generated from donations made pursuant to

subsection A of this section shall be paid to the State Treasurer by

the Oklahoma Tax Commission and placed to the credit of the State of

Oklahoma Junior Livestock Auction Scholarship Revolving Fund created

in subsection C of this section.

C. There is hereby created in the State Treasury a revolving

fund for the State Department of Agriculture, Food, and Forestry to

be designated the “State of Oklahoma Junior Livestock Auction

Scholarship Revolving Fund”. The fund shall be a continuing fund,

not subject to fiscal year limitations, and shall consist of all

monies transferred thereto by subsection A of this section.

D. All monies accruing to the credit of the fund are hereby

appropriated and may be budgeted and expended by the State

Department of Agriculture, Food, and Forestry for the purpose of

helping fund educational opportunities for students exhibiting at

the two statewide Junior Livestock Auctions which serve the entire

state and are held annually in Oklahoma City and Tulsa.
Okla. Stat. tit. 68, § 68-1368 — OK Code / Title 68 / Section 68-1368
Bond or security
Status: in_force

Bond or Security.

(A) The Tax Commission may require every person who holds a

sales tax permit pursuant to the provisions of the Oklahoma Sales

Tax Code and is delinquent or becomes delinquent in the reporting or

paying any taxes levied under this article or penalties or interest

thereon to furnish to the Commission a cash bond, bond from a surety

company chartered or authorized to do business in this state,

certificates of deposits, certificates of savings or U.S. Treasury

bonds, an assignment of negotiable stocks or bonds or such other

security as the Commission may deem necessary to secure payment of

taxes under this article. Any surety bond furnished under this

section shall be a continuing instrument and shall constitute a new

and separate obligation in the sum stated therein for each calendar

year or a portion thereof while such bond is in force. Such bond

shall remain in effect until the surety or sureties are released and

discharged by the Tax Commission. The Tax Commission shall fix the

amount of such bond or other security required in each case after

considering the tax liability expected to accrue, not to exceed

three times the amount of the average quarterly tax liability.

Provided, any taxpayer who reports and remits taxes hereunder on a

Oklahoma Statutes - Title 68. Revenue and Taxation Page 620

semiannual basis and is or becomes delinquent in reporting or paying

may be required to provide a bond or other security in an amount not

to exceed three times the amount of the average semiannual tax

liability. Any bond or other security furnished shall be such as

will protect this state against failure of the taxpayer to pay the

tax levied by this article.

(B) If any vendor fails or refuses to furnish a bond or other

security as required by the Tax Commission within ten (10) days

after mailing of notice thereof to said vendor, any authorized agent

of the Tax Commission may remove the permit issued under this

article from the taxpayer's premises and cause the same to be

revoked. The forfeiture or cancellation of such bond or security,

for any reason whatsoever, shall automatically revoke the permit

issued pursuant to the provisions of the Oklahoma Sales Tax Code.

(C) All persons doing business in this state, classified as

Group Three vendors under this article, shall make a sufficient cash

deposit or sufficient bond with the Tax Commission as the Tax

Commission may deem necessary to secure payment of the semiannual

tax liability before doing business in this state or before

receiving a permit to do business in this state as provided in this

article.
Okla. Stat. tit. 68, § 68-2829 — OK Code / Title 68 / Section 68-2829
Valuation of property pursuant to accepted mass appraisal
Status: in_force

methodology.

A. Each county assessor, in order to comply with the provisions

of Section 17 of this act requiring the annual valuation of all

taxable real and personal property within the county, shall

establish the fair cash value of such taxable property using an

accepted mass appraisal methodology.

B. For purposes of this section "accepted mass appraisal

methodology" shall mean the process for making estimates of fair

cash value for a property about which no direct or timely

information is available concerning economic value by using known

information about the property characteristics, location, use, size,

sales price and other information of similar properties. Such mass

appraisal methodology may include multiple regression analysis or

other statistical techniques for mass appraisal. If information of

similar properties is not available in the taxing jurisdiction, the

county assessor may use other applicable regional or national

information to annually determine the fair cash value of a property

estimated at the price it would bring at a fair voluntary sale as

provided in Section 17 of this act.

C. Each county assessor shall utilize the information gathered

from the visual inspection of real property conducted during each

year of the four-year cycle for such inspections and shall conduct

such statistical calculations using the data so acquired together

with sales price or other information available as may be required

to make accurate estimates of fair cash values for all taxable real

or personal property within the county each year. The results of

such calculations shall be recorded on the assessment roll of the

county on an annual basis in order to reflect any increase or

decrease in the fair cash value of any property in any year.

D. The statistical analysis required by this section shall be

performed within each county using such computer facilities as may

be available, but shall be conducted in accordance with procedures

established for the uniform mass appraisal program established by

the Oklahoma Tax Commission.
Okla. Stat. tit. 68, § 68-2368.24 — OK Code / Title 68 / Section 68-2368.24
Tax donation - Oklahoma Lupus Revolving Fund
Status: in_force

A. Each state individual income tax return form for tax years

which begin after December 31, 2011, and each state corporate tax

return form for tax years beginning after December 31, 2011, shall

contain a provision to allow a donation from a tax refund for the

benefit of the Oklahoma Lupus Revolving Fund.

B. Except as otherwise provided for in this section, all monies

generated pursuant to subsection A of this section shall be paid to

the State Treasurer by the Oklahoma Tax Commission and placed to the

credit of the Oklahoma Lupus Revolving Fund created in subsection C

of this section.

C. There is hereby created in the State Treasury a revolving

fund to be designated the "Oklahoma Lupus Revolving Fund" and

administered by the State Department of Health. The fund shall be a

continuing fund, not subject to fiscal year limitations, and shall

consist of all the monies received by the State Department of Health

pursuant to the provisions of subsection A of this section. All

monies accruing to the credit of the fund are appropriated and may

be budgeted and expended by the State Department of Health at the

beginning of each fiscal year for the purpose of providing grants to

the Oklahoma Medical Research Foundation for the purpose of funding

research into treating and curing Lupus in this state. Expenditures

from the fund shall be made upon warrants issued by the State

Treasurer against claims filed as prescribed by law with the

Director of the Office of Management and Enterprise Services for

approval and payment.

D. If a taxpayer makes a donation pursuant to subsection A of

this section in error, such taxpayer may file a claim for a refund

at any time within three (3) years from the due date of the tax

return. Such claims shall be filed pursuant to the provisions of

Section 2373 of this title. Prior to the apportionment set forth in

this section, an amount equal to the total amount of refunds made

pursuant to this subsection during any one (1) year shall be

deducted from the total donations received pursuant to this section

during the following year and such amount deducted shall be paid to

the State Treasurer and placed to the credit of the Income Tax

Withholding Refund Account.
Okla. Stat. tit. 68, § 68-305.1 — OK Code / Title 68 / Section 68-305.1
Unlawful affixing of stamp – Prima facie evidence of
Status: in_force

violation.

A. It shall be unlawful to affix a stamp to any cigarette

package or container or to sell, offer for sale, or import into this

state any cigarette package or container:

1. Which bears any label or notice prescribed by the United

States Department of Treasury to identify cigarettes intended for

export and exempt from tax by the United States pursuant to Section

5704(b) of Title 26 of the United States Code or any notice or label

described in Section 290.185 of Title 27 of the United States Code

of Federal Regulations;

2. Which is not labeled in conformity with the provisions of

the Federal Cigarette Labeling and Advertising Act, or any other

federal requirement for the placement of labels, warnings or other

information applicable to packages or containers of cigarettes

intended for domestic consumption;

3. Upon which all federal taxes due have not been paid or which

is not in compliance with all federal trademark and copyright laws;

or

Oklahoma Statutes - Title 68. Revenue and Taxation Page 165

4. The packaging of which has been modified or altered by a

person other than the manufacturer or person specifically authorized

by the manufacturer, including, but not limited to, the placement of

a sticker or label to cover information on the package or container.

Possession of more than one thousand cigarettes in packages or

containers bearing Oklahoma stamps in violation of this subsection

by a person other than an employee of this state or the federal

government performing official duties relating to enforcement of the

provisions of Section 301 et seq. of this title shall constitute

prima facie evidence of a violation of the provisions of this

subsection.

B. Except as otherwise provided by law, the Attorney General

shall enforce the provisions of this section.
Okla. Stat. tit. 68, § 68-24323 — OK Code / Title 68 / Section 68-24323
Renumbered as § 3118 of this title by Laws 1988, c. 162,
Status: in_force

§ 161, eff. January 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1,

1992.
Okla. Stat. tit. 68, § 68-2357.46 — OK Code / Title 68 / Section 68-2357.46
Tax credit for contractor expenditures for
Status: in_force

construction of certain energy efficient residential properties

A. Except as otherwise provided by subsection G of this

section, for the time period beginning on or after January 1, 2006,

and ending on July 1, 2016, there shall be allowed a credit against

the tax imposed by Section 2355 of this title for eligible

expenditures incurred by a contractor in the construction of energy

efficient residential property of two thousand (2,000) square feet

or less. The amount of the credit shall be based upon the

following:

1. For any eligible energy efficient residential property

constructed and certified as forty percent (40%) or more above the

International Energy Conservation Code 2003 and any supplement in

effect at the time of completion, the amount of the credit shall be

equal to the eligible expenses, not to exceed Four Thousand Dollars

($4,000.00) for the taxpayer who is the contractor; and

2. For any eligible energy efficient residential property

constructed and certified as between twenty percent (20%) and

thirty-nine percent (39%) above the International Energy

Conservation Code 2003 and any supplement in effect at the time of

completion, the credit shall be equal to the eligible expenditures,

not to exceed Two Thousand Dollars ($2,000.00) for the taxpayer who

is the contractor.

B. As used in this section:

1. "Eligible expenditure" means any:

a. energy efficient heating or cooling system,

b. insulation material or system which is specifically

and primarily designed to reduce the heat gain or loss

of a residential property when installed in or on such

property,

c. exterior windows, including skylights,

Oklahoma Statutes - Title 68. Revenue and Taxation Page 826

d. exterior doors, and

e. any metal roof installed on a residential property,

but only if such roof has appropriate pigmented

coatings which are specifically and primarily designed

to reduce the heat gain of such dwelling unit and

which meet Energy Star program requirements;

2. "Contractor" means the taxpayer who constructed the

residential property or manufactured home, or if more than one

taxpayer qualifies as the contractor, the primary contractor; and

3. "Eligible energy efficient residential property" means a

newly constructed residential property or manufactured home property

which is located in the State of Oklahoma and substantially complete

after December 31, 2005, and which is two thousand (2,000) square

feet or less:

a. for the credit provided pursuant to paragraph 1 of

subsection A of this section, which is certified by an

accredited Residential Energy Services Network

Provider using the Home Energy Rating System to have:

(1) a level of annual heating and cooling energy

consumption which is at least forty percent (40%)

below the annual level of heating and cooling

energy consumption of a comparable residential

property constructed in accordance with the

standards of Chapter 4 of the 2003 International

Energy Conservation Code, as such code is in

effect on November 1, 2005,

(2) heating and cooling equipment efficiencies which

correspond to the minimum allowed under the

regulations established by the Department of

Energy pursuant to the National Appliance Energy

Conservation Act of 1987 and in effect at the

time of construction of the property, and

(3) building envelope component improvements which

account for at least one-fifth of the reduced

annual heating and cooling energy consumption

levels,

b. for the credit provided pursuant to paragraph 2 of

subsection A of this section, which is certified by an

accredited Residential Energy Services Network

Provider using the Home Energy Rating System to have:

(1) a level of annual heating and cooling energy

consumption which is between twenty percent (20%)

and thirty-nine percent (39%) below the annual

level of heating and cooling energy consumption

of a comparable residential property constructed

in accordance with the standards of Chapter 4 of

Oklahoma Statutes - Title 68. Revenue and Taxation Page 827

the 2003 International Energy Conservation Code,

as such code is in effect on November 1, 2005,

(2) heating and cooling equipment efficiencies which

correspond to the minimum allowed under the

regulations established by the Department of

Energy pursuant to the National Appliance Energy

Conservation Act of 1987 and in effect at the

time of construction of the property, and

(3) building envelope component improvements which

account for at least one-third of the reduced

annual heating and cooling energy consumption

levels.

C. The credit provided for in subsection A of this section may

only be claimed once for the contractor of any eligible residential

energy efficient property during the taxable year when the property

is substantially complete.

D. If the credit allowed pursuant to this section exceeds the

amount of income taxes due or if there are no state income taxes due

on the income of the taxpayer, the amount of credit allowed but not

used in any taxable year may be carried forward as a credit against

subsequent income tax liability for a period not exceeding four (4)

years following the qualified expenditures.

E. For credits earned on or after July 1, 2006, the credits

authorized by this section shall be freely transferable to

subsequent transferees.

F. The Oklahoma Tax Commission shall promulgate rules necessary

to implement this act.

G. No credit otherwise authorized by the provisions of this

section may be claimed for any event, transaction, investment,

expenditure or other act occurring on or after July 1, 2010 for

which the credit would otherwise be allowable. The provisions of

this subsection shall cease to be operative on July 1, 2012.

Beginning July 1, 2012, the credit authorized by this section may be

claimed for any event, transaction, investment, expenditure or other

act occurring on or after July 1, 2012, according to the provisions

of this section.

H. No credit otherwise authorized by the provisions of this

section may be claimed for any event, transaction, investment,

expenditure or other act occurring on or after July 1, 2016, for

which the credit would otherwise be allowable.
Okla. Stat. tit. 68, § 68-3647.2 — OK Code / Title 68 / Section 68-3647.2
Definitions
Status: in_force

As used in the Reindustrialize Oklahoma Act of 2025:

1. "Application" means a submission of detailed information by

an establishment that complies with all procedures established by

the Oklahoma Department of Commerce related to the format, content,

means, and timing of submission. Such submissions shall include,

but not be limited to, a capital expenditure plan outlining

anticipated annual placements-in-service of qualified property and a

job creation plan outlining anticipated annual totals of new direct

jobs created;

2. "Available funds" means the total amount of monies

identified for deposit in the ROA-25 Beneficiary Revolving Fund by

law, less the cumulative total of all ROA-25 investment rebate

payments, pre-qualified ROA-25 investment rebate payments,

encumbrances, and pre-encumbrances of the ROA-25 Beneficiary

Revolving Fund;

3. "Establishment" means any business, no matter the legal

form, including, but not limited to, a sole proprietorship,

partnership, corporation, or limited liability corporation;

4. "New direct job" means full-time employment, employed by the

establishment, which did not exist in this state prior to the date

of approval, by the Oklahoma Department of Commerce, of an

application made pursuant to this act. A job shall be deemed to

exist in this state prior to approval of an application if the

activities and functions for which the particular job exists have

been ongoing at any time within six (6) months prior to such

approval; and

5. "Qualified capital expenditure" means an expenditure on

property in this state after May 1, 2025, depreciable under Internal

Revenue Code, 26 U.S.C., Section 168, that has been verified by the

Oklahoma Department of Commerce. The cost of property placed in

service and expenditures made on behalf of or for the benefit of an

establishment by a separate business entity shall be considered an

"expenditure" of the establishment for purposes of this definition.
Okla. Stat. tit. 68, § 68-2357.22 — OK Code / Title 68 / Section 68-2357.22
See the following versions:
Status: in_force

OS 68-2357.22v1 (HB 3051, Laws 2024, c. 143, § 1).

OS 68-2357.22v2 (SB 2038, Laws 2024, c. 452, § 153).
Okla. Stat. tit. 68, § 68-426 — OK Code / Title 68 / Section 68-426
Shipping, transporting, receiving, possessing, selling,
Status: in_force

distributing or purchasing contraband tobacco products.

A. It shall be unlawful for any person knowingly to ship,

transport, receive, possess, sell, distribute or purchase contraband

tobacco products. Any person who engages in shipping, transporting,

receiving, possessing, selling, distributing or purchasing

contraband tobacco products shall, upon conviction, be guilty of a

misdemeanor punishable by a fine of not more than Two Thousand

Dollars ($2,000.00). Any person convicted of a second or subsequent

violation hereof shall be guilty of a Class D3 felony offense and

shall be punished by a fine of not more than Five Thousand Dollars

($5,000.00), by a term of imprisonment as provided for in

subsections B through F of Section 20P of Title 21 of the Oklahoma

Statutes, or by both such fine and imprisonment.

B. Any person who knowingly engages in shipping, transporting,

receiving, possessing, selling, distributing or purchasing

contraband tobacco products shall be subject to the forfeiture of

property as is provided by Section 417 of this title and assessment

of penalty as provided thereby and assessment for any delinquent

taxes found to be owing.
Okla. Stat. tit. 68, § 68-2867 — OK Code / Title 68 / Section 68-2867
Abstract of assessments
Status: in_force

A. As soon as practicable after the assessment rolls are

corrected and adjusted by the county board of equalization through

the first Monday in June, the county assessor shall make out an

abstract thereof, containing the total amount of property listed

under the various classifications appearing on the blank forms for

the listing and assessment of property, and the total value of each

class, and it shall be the mandatory duty of the county assessor

under the penalties as outlined pursuant to Section 2943 of this

title, to transmit this abstract to the Oklahoma Tax Commission not

later than June 15 of each year or the first working day thereafter,

unless delayed by court action or other causes beyond his control.

B. It is hereby specifically provided that where any county

assessor fails to comply with the provisions of this section by the

time herein required, the Oklahoma Tax Commission shall immediately

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1199

notify the chairman of the board of county commissioners and the

county clerk of such county and neither such county assessor nor any

of his deputies or employees shall be paid any remuneration,

compensation or salary for the month of June and each succeeding

month thereafter until such abstract is transmitted to the Oklahoma

Tax Commission. This penalty provision shall be cumulative to the

penalty provisions and requirements of Section 2943 of this title.

C. It shall be the duty of the Oklahoma Tax Commission to

furnish the necessary forms for such abstract, which forms shall be

subject to approval by the State Auditor and Inspector.

D. Within ten (10) days after the county assessor of each

county receives from the State Board of Equalization the

certificates of assessment of all railroads, air carriers and public

service corporations, and the equalized value of real and personal

property of such county, it shall be the duty of the county assessor

to prepare and file with the county excise board an abstract of the

assessed valuations of the county and each municipal subdivision

thereof as shown by his records through that date; and said abstract

shall show separately the valuations of all personal property, real

property, railroad and air carrier property and public service

corporation property, in each municipality, and shall be properly

totaled and balanced.
Okla. Stat. tit. 68, § 68-2851.3 — OK Code / Title 68 / Section 68-2851.3
Valuation methodology of gas gathering system assets –
Status: in_force

Local or central assessment – Changes.

A. Effective January 1, 2003, there shall be no changes in the

valuation methodology of gas gathering system assets.

B. Effective January 1, 2003, there shall be no changes in the

determination of whether gas gathering system assets are locally

assessed or centrally assessed and the treatment of such assets for

the January 1, 2002, assessment year shall be maintained and

preserved.
Okla. Stat. tit. 68, § 68-1357v2 — OK Code / Title 68 / Section 68-1357v2
Exemptions – General
Status: in_force

Exemptions – General.

There are hereby specifically exempted from the tax levied by

the Oklahoma Sales Tax Code:

1. Transportation of school pupils to and from elementary

schools or high schools in motor or other vehicles;

2. Transportation of persons where the fare of each person does

not exceed One Dollar ($1.00), or local transportation of persons

within the corporate limits of a municipality except by taxicabs;

3. Sales for resale to persons engaged in the business of

reselling the articles purchased, whether within or without the

state, provided that such sales to residents of this state are made

to persons to whom sales tax permits have been issued as provided in

the Oklahoma Sales Tax Code. This exemption shall not apply to the

sales of articles made to persons holding permits when such persons

purchase items for their use and which they are not regularly

engaged in the business of reselling; neither shall this exemption

apply to sales of tangible personal property to peddlers, solicitors

and other salespersons who do not have an established place of

business and a sales tax permit. The exemption provided by this

paragraph shall apply to sales of motor fuel or diesel fuel to a

Group Five vendor, but the use of such motor fuel or diesel fuel by

the Group Five vendor shall not be exempt from the tax levied by the

Oklahoma Sales Tax Code. The purchase of motor fuel or diesel fuel

is exempt from sales tax when the motor fuel is for shipment outside

this state and consumed by a common carrier by rail in the conduct

of its business. The sales tax shall apply to the purchase of motor

fuel or diesel fuel in Oklahoma by a common carrier by rail when

such motor fuel is purchased for fueling, within this state, of any

locomotive or other motorized flanged wheel equipment;

4. Sales of advertising space in newspapers and periodicals;

Oklahoma Statutes - Title 68. Revenue and Taxation Page 538

5. Sales of programs relating to sporting and entertainment

events, and sales of advertising on billboards (including signage,

posters, panels, marquees, or on other similar surfaces, whether

indoors or outdoors) or in programs relating to sporting and

entertainment events, and sales of any advertising, to be displayed

at or in connection with a sporting event, via the Internet,

electronic display devices, or through public address or broadcast

systems. The exemption authorized by this paragraph shall be

effective for all sales made on or after January 1, 2001;

6. Sales of any advertising, other than the advertising

described by paragraph 5 of this section, via the Internet,

electronic display devices, or through the electronic media,

including radio, public address or broadcast systems, television

(whether through closed circuit broadcasting systems or otherwise),

and cable and satellite television, and the servicing of any

advertising devices;

7. Eggs, feed, supplies, machinery and equipment purchased by

persons regularly engaged in the business of raising worms, fish,

any insect or any other form of terrestrial or aquatic animal life

and used for the purpose of raising same for marketing. This

exemption shall only be granted and extended to the purchaser when

the items are to be used and in fact are used in the raising of

animal life as set out above. Each purchaser shall certify, in

writing, on the invoice or sales ticket retained by the vendor that

the purchaser is regularly engaged in the business of raising such

animal life and that the items purchased will be used only in such

business. The vendor shall certify to the Oklahoma Tax Commission

that the price of the items has been reduced to grant the full

benefit of the exemption. Violation hereof by the purchaser or

vendor shall be a misdemeanor;

8. Sale of natural or artificial gas and electricity, and

associated delivery or transmission services, when sold exclusively

for residential use. Provided, this exemption shall not apply to

any sales tax levied by a city or town, or a county, or any other

jurisdiction in this state;

9. In addition to the exemptions authorized by Section 1357.6

of this title, sales of drugs sold pursuant to a prescription

written for the treatment of human beings by a person licensed to

prescribe the drugs, and sales of insulin and medical oxygen.

Provided, this exemption shall not apply to over-the-counter drugs;

10. Transfers of title or possession of empty, partially

filled, or filled returnable oil and chemical drums to any person

who is not regularly engaged in the business of selling, reselling

or otherwise transferring empty, partially filled, or filled

returnable oil drums;

Oklahoma Statutes - Title 68. Revenue and Taxation Page 539

11. Sales of one-way utensils, paper napkins, paper cups,

disposable hot containers and other one-way carry out materials to a

vendor of meals or beverages;

12. Sales of food or food products for home consumption which

are purchased in whole or in part with coupons issued pursuant to

the federal food stamp program as authorized by Sections 2011

through 2029 of Title 7 of the United States Code, as to that

portion purchased with such coupons. The exemption provided for

such sales shall be inapplicable to such sales upon the effective

date of any federal law that removes the requirement of the

exemption as a condition for participation by the state in the

federal food stamp program;

13. Sales of food or food products, or any equipment or

supplies used in the preparation of the food or food products to or

by an organization which:

a. is exempt from taxation pursuant to the provisions of

Section 501(c)(3) of the Internal Revenue Code, 26

U.S.C., Section 501(c)(3), and which provides and

delivers prepared meals for home consumption to

elderly or homebound persons as part of a program

commonly known as "Meals on Wheels" or "Mobile Meals",

or

b. is exempt from taxation pursuant to the provisions of

Section 501(c)(3) of the Internal Revenue Code, 26

U.S.C., Section 501(c)(3), and which receives federal

funding pursuant to the Older Americans Act of 1965,

as amended, for the purpose of providing nutrition

programs for the care and benefit of elderly persons;

14. a. Sales of tangible personal property or services to or

by organizations which are exempt from taxation

pursuant to the provisions of Section 501(c)(3) of the

Internal Revenue Code, 26 U.S.C., Section 501(c)(3),

and:

(1) are primarily involved in the collection and

distribution of food and other household products

to other organizations that facilitate the

distribution of such products to the needy and

such distributee organizations are exempt from

taxation pursuant to the provisions of Section

501(c)(3) of the Internal Revenue Code, 26

U.S.C., Section 501(c)(3), or

(2) facilitate the distribution of such products to

the needy.

b. Sales made in the course of business for profit or

savings, competing with other persons engaged in the

same or similar business shall not be exempt under

this paragraph;

Oklahoma Statutes - Title 68. Revenue and Taxation Page 540

15. Sales of tangible personal property or services to

children's homes which are located on church-owned property and are

operated by organizations exempt from taxation pursuant to the

provisions of the Internal Revenue Code, 26 U.S.C., Section

501(c)(3);

16. Sales of computers, data processing equipment, related

peripherals and telephone, telegraph or telecommunications service

and equipment for use in a qualified aircraft maintenance or

manufacturing facility. For purposes of this paragraph, "qualified

aircraft maintenance or manufacturing facility" means a new or

expanding facility primarily engaged in aircraft repair, building or

rebuilding whether or not on a factory basis, whose total cost of

construction exceeds the sum of Five Million Dollars ($5,000,000.00)

and which employs at least two hundred fifty (250) new full-time-

equivalent employees, as certified by the Oklahoma Employment

Security Commission, upon completion of the facility. In order to

qualify for the exemption provided for by this paragraph, the cost

of the items purchased by the qualified aircraft maintenance or

manufacturing facility shall equal or exceed the sum of Two Million

Dollars ($2,000,000.00);

17. Sales of tangible personal property consumed or

incorporated in the construction or expansion of a qualified

aircraft maintenance or manufacturing facility as defined in

paragraph 16 of this section. For purposes of this paragraph, sales

made to a contractor or subcontractor that has previously entered

into a contractual relationship with a qualified aircraft

maintenance or manufacturing facility for construction or expansion

of such a facility shall be considered sales made to a qualified

aircraft maintenance or manufacturing facility;

18. Sales of the following telecommunications services:

a. Interstate and International "800 service". "800

service" means a "telecommunications service" that

allows a caller to dial a toll-free number without

incurring a charge for the call. The service is

typically marketed under the name "800", "855", "866",

"877", and "888" toll-free calling, and any subsequent

numbers designated by the Federal Communications

Commission, or

b. Interstate and International "900 service". "900

service" means an inbound toll "telecommunications

service" purchased by a subscriber that allows the

subscriber's customers to call in to the subscriber's

prerecorded announcement or live service. "900

service" does not include the charge for: collection

services provided by the seller of the

"telecommunications services" to the subscriber, or

service or product sold by the subscriber to the

Oklahoma Statutes - Title 68. Revenue and Taxation Page 541

subscriber's customer. The service is typically

marketed under the name "900" service, and any

subsequent numbers designated by the Federal

Communications Commission,

c. Interstate and International "private communications

service". "Private communications service" means a

"telecommunications service" that entitles the

customer to exclusive or priority use of a

communications channel or group of channels between or

among termination points, regardless of the manner in

which such channel or channels are connected, and

includes switching capacity, extension lines,

stations, and any other associated services that are

provided in connection with the use of such channel or

channels,

d. "Value-added nonvoice data service". "Value-added

nonvoice data service" means a service that otherwise

meets the definition of "telecommunications services"

in which computer processing applications are used to

act on the form, content, code, or protocol of the

information or data primarily for a purpose other than

transmission, conveyance or routing,

e. Interstate and International telecommunications

service which is:

(1) rendered by a company for private use within its

organization, or

(2) used, allocated, or distributed by a company to

its affiliated group,

f. Regulatory assessments and charges, including charges

to fund the Oklahoma Universal Service Fund, the

Oklahoma Lifeline Fund and the Oklahoma High Cost

Fund, and

g. Telecommunications nonrecurring charges, including but

not limited to the installation, connection, change or

initiation of telecommunications services which are

not associated with a retail consumer sale;

19. Sales of railroad track spikes manufactured and sold for

use in this state in the construction or repair of railroad tracks,

switches, sidings and turnouts;

20. Sales of aircraft and aircraft parts provided such sales

occur at a qualified aircraft maintenance facility. As used in this

paragraph, "qualified aircraft maintenance facility" means a

facility operated by an air common carrier, including one or more

component overhaul support buildings or structures in an area owned,

leased or controlled by the air common carrier, at which there were

employed at least two thousand (2,000) full-time-equivalent

employees in the preceding year as certified by the Oklahoma

Oklahoma Statutes - Title 68. Revenue and Taxation Page 542

Employment Security Commission and which is primarily related to the

fabrication, repair, alteration, modification, refurbishing,

maintenance, building or rebuilding of commercial aircraft or

aircraft parts used in air common carriage. For purposes of this

paragraph, "air common carrier" shall also include members of an

affiliated group as defined by Section 1504 of the Internal Revenue

Code, 26 U.S.C., Section 1504. Beginning July 1, 2012, sales of

machinery, tools, supplies, equipment and related tangible personal

property and services used or consumed in the repair, remodeling or

maintenance of aircraft, aircraft engines, or aircraft component

parts which occur at a qualified aircraft maintenance facility;

21. Sales of machinery and equipment purchased and used by

persons and establishments primarily engaged in computer services

and data processing:

a. as defined under Industrial Group Numbers 7372 and

7373 of the Standard Industrial Classification (SIC)

Manual, latest version, which derive at least fifty

percent (50%) of their annual gross revenues from the

sale of a product or service to an out-of-state buyer

or consumer, and

b. as defined under Industrial Group Number 7374 of the

SIC Manual, latest version, which derive at least

eighty percent (80%) of their annual gross revenues

from the sale of a product or service to an out-of-

state buyer or consumer.

Eligibility for the exemption set out in this paragraph shall be

established, subject to review by the Tax Commission, by annually

filing an affidavit with the Tax Commission stating that the

facility so qualifies and such information as required by the Tax

Commission. For purposes of determining whether annual gross

revenues are derived from sales to out-of-state buyers or consumers,

all sales to the federal government shall be considered to be to an

out-of-state buyer or consumer;

22. Sales of prosthetic devices to an individual for use by

such individual. For purposes of this paragraph, "prosthetic

device" shall have the same meaning as provided in Section 1357.6 of

this title, but shall not include corrective eye glasses, contact

lenses or hearing aids;

23. Sales of tangible personal property or services to a motion

picture or television production company to be used or consumed in

connection with an eligible production. For purposes of this

paragraph, "eligible production" means a documentary, special, music

video, or a television commercial or television program that will

serve as a pilot for or be a segment of an ongoing dramatic or

situation comedy series filmed or taped for network or national or

regional syndication or a feature-length motion picture intended for

theatrical release or for network or national or regional

Oklahoma Statutes - Title 68. Revenue and Taxation Page 543

syndication or broadcast. The provisions of this paragraph shall

apply to sales occurring on or after July 1, 1996. In order to

qualify for the exemption, the motion picture or television

production company shall file any documentation and information

required to be submitted pursuant to rules promulgated by the Tax

Commission;

24. Sales of diesel fuel sold for consumption by commercial

vessels, barges and other commercial watercraft;

25. Sales of tangible personal property or services to tax-

exempt independent nonprofit biomedical research foundations that

provide educational programs for Oklahoma science students and

teachers and to tax-exempt independent nonprofit community blood

banks headquartered in this state;

26. Effective May 6, 1992, sales of wireless telecommunications

equipment to a vendor who subsequently transfers the equipment at no

charge or for a discounted charge to a consumer as part of a

promotional package or as an inducement to commence or continue a

contract for wireless telecommunications services;

27. Effective January 1, 1991, leases of rail transportation

cars to haul coal to coal-fired plants located in this state which

generate electric power;

28. Beginning July 1, 2005, sales of aircraft engine repairs,

modification, and replacement parts, sales of aircraft frame repairs

and modification, aircraft interior modification, and paint, and

sales of services employed in the repair, modification and

replacement of parts of aircraft engines, aircraft frame and

interior repair and modification, and paint;

29. Sales of materials and supplies to the owner or operator of

a ship, motor vessel or barge that is used in interstate or

international commerce if the materials and supplies:

a. are loaded on the ship, motor vessel or barge and used

in the maintenance and operation of the ship, motor

vessel or barge, or

b. enter into and become component parts of the ship,

motor vessel or barge;

30. Sales of tangible personal property made at estate sales at

which such property is offered for sale on the premises of the

former residence of the decedent by a person who is not required to

be licensed pursuant to the Transient Merchant Licensing Act, or who

is not otherwise required to obtain a sales tax permit for the sale

of such property pursuant to the provisions of Section 1364 of this

title; provided:

a. such sale or event may not be held for a period

exceeding three (3) consecutive days,

b. the sale must be conducted within six (6) months of

the date of death of the decedent, and

Oklahoma Statutes - Title 68. Revenue and Taxation Page 544

c. the exemption allowed by this paragraph shall not be

allowed for property that was not part of the

decedent's estate;

31. Beginning January 1, 2004, sales of electricity and

associated delivery and transmission services, when sold exclusively

for use by an oil and gas operator for reservoir dewatering projects

and associated operations commencing on or after July 1, 2003, in

which the initial water-to-oil ratio is greater than or equal to

five-to-one water-to-oil, and such oil and gas development projects

have been classified by the Corporation Commission as a reservoir

dewatering unit;

32. Sales of prewritten computer software that is delivered

electronically. For purposes of this paragraph, "delivered

electronically" means delivered to the purchaser by means other than

tangible storage media;

33. Sales of modular dwelling units when built at a production

facility and moved in whole or in parts, to be assembled on-site,

and permanently affixed to the real property and used for

residential or commercial purposes. The exemption provided by this

paragraph shall equal forty-five percent (45%) of the total sales

price of the modular dwelling unit. For purposes of this paragraph,

"modular dwelling unit" means a structure that is not subject to the

motor vehicle excise tax imposed pursuant to Section 2103 of this

title;

34. Sales of tangible personal property or services to persons

who are residents of Oklahoma and have been honorably discharged

from active service in any branch of the Armed Forces of the United

States or Oklahoma National Guard and who have been certified by the

United States Department of Veterans Affairs or its successor to be

in receipt of disability compensation at the one-hundred-percent

rate and the disability shall be permanent and have been sustained

through military action or accident or resulting from disease

contracted while in such active service or the surviving spouse of

such person if the person is deceased and the spouse has not

remarried; provided, sales for the benefit of the person to a spouse

of the eligible person or to a member of the household in which the

eligible person resides and who is authorized to make purchases on

the person's behalf, when such eligible person is not present at the

sale, shall also be exempt for purposes of this paragraph. The

Oklahoma Tax Commission shall issue a separate exemption card to a

spouse of an eligible person or to a member of the household in

which the eligible person resides who is authorized to make

purchases on the person's behalf, if requested by the eligible

person. Sales qualifying for the exemption authorized by this

paragraph shall not exceed Twenty-five Thousand Dollars ($25,000.00)

per year per individual while the disabled veteran is living. Sales

qualifying for the exemption authorized by this paragraph shall not

Oklahoma Statutes - Title 68. Revenue and Taxation Page 545

exceed One Thousand Dollars ($1,000.00) per year for an unremarried

surviving spouse. Upon request of the Tax Commission, a person

asserting or claiming the exemption authorized by this paragraph

shall provide a statement, executed under oath, that the total sales

amounts for which the exemption is applicable have not exceeded

Twenty-five Thousand Dollars ($25,000.00) per year per living

disabled veteran or One Thousand Dollars ($1,000.00) per year for an

unremarried surviving spouse. If the amount of such exempt sales

exceeds such amount, the sales tax in excess of the authorized

amount shall be treated as a direct sales tax liability and may be

recovered by the Tax Commission in the same manner provided by law

for other taxes, including penalty and interest;

35. Sales of electricity to the operator, specifically

designated by the Corporation Commission, of a spacing unit or lease

from which oil is produced or attempted to be produced using

enhanced recovery methods, including, but not limited to, increased

pressure in a producing formation through the use of water or

saltwater if the electrical usage is associated with and necessary

for the operation of equipment required to inject or circulate

fluids in a producing formation for the purpose of forcing oil or

petroleum into a wellbore for eventual recovery and production from

the wellhead. In order to be eligible for the sales tax exemption

authorized by this paragraph, the total content of oil recovered

after the use of enhanced recovery methods shall not exceed one

percent (1%) by volume. The exemption authorized by this paragraph

shall be applicable only to the state sales tax rate and shall not

be applicable to any county or municipal sales tax rate;

36. Sales of intrastate charter and tour bus transportation.

As used in this paragraph, "intrastate charter and tour bus

transportation" means the transportation of persons from one

location in this state to another location in this state in a motor

vehicle which has been constructed in such a manner that it may

lawfully carry more than eighteen persons, and which is ordinarily

used or rented to carry persons for compensation. Provided, this

exemption shall not apply to regularly scheduled bus transportation

for the general public;

37. Sales of vitamins, minerals and dietary supplements by a

licensed chiropractor to a person who is the patient of such

chiropractor at the physical location where the chiropractor

provides chiropractic care or services to such patient. The

provisions of this paragraph shall not be applicable to any drug,

medicine or substance for which a prescription by a licensed

physician is required;

38. Sales of goods, wares, merchandise, tangible personal

property, machinery and equipment to a web search portal located in

this state which derives at least eighty percent (80%) of its annual

gross revenue from the sale of a product or service to an out-of-

Oklahoma Statutes - Title 68. Revenue and Taxation Page 546

state buyer or consumer. For purposes of this paragraph, "web

search portal" means an establishment classified under NAICS code

519130 which operates websites that use a search engine to generate

and maintain extensive databases of Internet addresses and content

in an easily searchable format;

39. Sales of tangible personal property consumed or

incorporated in the construction or expansion of a facility for a

corporation organized under Section 437 et seq. of Title 18 of the

Oklahoma Statutes as a rural electric cooperative. For purposes of

this paragraph, sales made to a contractor or subcontractor that has

previously entered into a contractual relationship with a rural

electric cooperative for construction or expansion of a facility

shall be considered sales made to a rural electric cooperative;

40. Sales of tangible personal property or services to a

business primarily engaged in the repair of consumer electronic

goods, including, but not limited to, cell phones, compact disc

players, personal computers, MP3 players, digital devices for the

storage and retrieval of information through hard-wired or wireless

computer or Internet connections, if the devices are sold to the

business by the original manufacturer of such devices and the

devices are repaired, refitted or refurbished for sale by the entity

qualifying for the exemption authorized by this paragraph directly

to retail consumers or if the devices are sold to another business

entity for sale to retail consumers;

41. On or after July 1, 2019, and prior to July 1, 2024, sales

or leases of rolling stock when sold or leased by the manufacturer,

regardless of whether the purchaser is a public services corporation

engaged in business as a common carrier of property or passengers by

railway, for use or consumption by a common carrier directly in the

rendition of public service. For purposes of this paragraph,

"rolling stock" means locomotives, autocars and railroad cars and

"sales or leases" includes railroad car maintenance and retrofitting

of railroad cars for their further use only on the railways;

42. Sales of gold, silver, platinum, palladium or other bullion

items such as coins and bars and legal tender of any nation, which

legal tender is sold according to its value as precious metal or as

an investment. As used in the paragraph, "bullion" means any

precious metal, including, but not limited to, gold, silver,

platinum and palladium, that is in such a state or condition that

its value depends upon its precious metal content and not its form.

The exemption authorized by this paragraph shall not apply to

fabricated metals that have been processed or manufactured for

artistic use or as jewelry; and

43. Until January 2027, sales of commercial forestry service

equipment, limited to forwarders, fellers, bunchers, track skidders,

wheeled skidders, hydraulic excavators, delimbers, soil compactors

Oklahoma Statutes - Title 68. Revenue and Taxation Page 547

and skid steer loaders, to businesses engaged in logging, timber and

tree farming.