Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 13 - Sales and Use Tax Exemptions › Part 42 - DISABLED VETERANS IN RECEIPT OF COMPENSATION AT THE ONE HUNDRED PERCENT RATE › Section 710:65-13-275 - Exemption for disabled veterans in receipt of compensation at the 100% rate, unremarried surviving spouses thereof, and unremarried surviving spouses of persons who died while in the line of duty

Current through Vol. 41, No. 20, July 1, 2024
(a)
General
				  provisions for exemption afforded certain veterans.
Sales of tangible
				  personal property or services are exempt from sales tax when made to persons
				  who 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 compensation at the 100% rate for a permanent
				  disability sustained through military action or accident or resulting from a
				  disease contracted while in such service and are registered with the veterans
				  registry created by the Oklahoma Department of Veterans Affairs (ODVA). The
				  exemption includes sales to the spouse of such veteran or to a household member
				  where the veteran resides and who is authorized to make purchases on behalf of
				  the veteran in the veteran's absence, so long as the purchase is for the
				  benefit of the qualified veteran.
(b)
General provisions for exemption
				  afforded an unremarried surviving spouse of a veteran qualifying under
				  subsection (a) of this Section or a person who died in the line of duty.
Sales of tangible personal property or services are exempt from sales tax when
				  made to anunremarried surviving spouse of a deceased veteran qualifying for the
				  exemption set out in subsection (a) of this Section or to an unremarried
				  surviving spouse of a person determined by the United States Department of
				  Defense or any branch of the United States military to have died while in the
				  line of duty. The exemption includes sales to a household member where the
				  qualifying surviving spouse resides who is authorized to make purchases on
				  behalf of the spouse in his or her absence, so long as the purchase is for the
				  benefit of the spouse.
(c)
Qualification to receive an exemption card.
To qualify for
				  exemption under this Section and receive an exemption card a veteran or
				  surviving spouse of a qualifying veteran must be an Oklahoma "resident" as
				  defined in 68 O.S. §2353 and submit to the Business Tax Services Division,
				  Oklahoma Tax Commission, Oklahoma City, OK 73194 the following information:
(1)
Qualifying veteran.
A letter
				  from the United States Department of Veterans Affairs certifying that the
				  veteran is receiving disability compensation at the 100% rate and proof of
				  registration with the veterans registry established in accordance with 72 O.S.
				  § 721.
(2)
Unremarried
				  surviving spouse of veterans qualifying for exemption under subsection (a) of
				  this Section.
A letter from the United States Department of Veterans
				  Affairs, Muskogee, OK certifying that the applicant is the unremarried spouse
				  of the qualifying veteran.
(3)
Unremarried surviving spouse of a person who died in the line of
				  duty.
An original or certified copy of the Department of Defense Form
				  DD-1300 which certifies that the applicant is the surviving spouse of a person
				  who died in the line of duty.