reglab/statecodes huggingface dataset:
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 13 - Sales and Use Tax Exemptions › Part 43 - SOCIAL, CHARITABLE, AND CIVIC ORGANIZATIONS AND ACTIVITIES › Section 710:65-13-364 - Exemption for the Marine Corps League of Oklahoma

Current through Vol. 41, No. 20, July 1, 2024
(a)
General provisions.
Effective July 1, 2018, sales of tangible personal property or services to or
				  by an association which is exempt from taxation pursuant to
				  26 U.S.C.
				  §
											501(c)(4) and which
				  is known as the Marine Corps League of Oklahoma are exempt from sales
				  tax.
(b)
Application
				  process.
Application for exemption is made by submitting to the Business
				  Tax Services Division, Oklahoma Tax Commission, Oklahoma City, OK 73194, a
				  completed Form 13-16-A, contained in Packet E, available online at
				  www.tax.ok.gov along with supporting documentation as follows:
(1) A letter from the Internal Revenue
				  Service (IRS) recognizing the organization as exempt from federal income
				  taxation pursuant to
				  26 U.S.C.
				  §
												501(c)(4);
				  and
(2) Written confirmation that
				  the applicant is currently recognized as the Marine Corps League of
				  Oklahoma.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 13 - Sales and Use Tax Exemptions › Part 43 - SOCIAL, CHARITABLE, AND CIVIC ORGANIZATIONS AND ACTIVITIES › Section 710:65-13-365 - Exemption for tax exempt organizations who operate as a collaborative model which connects community agencies to serve individuals and families affected by violence

Current through Vol. 41, No. 20, July 1, 2024
(a)
Qualifications for exemption.
Effective November 1, 2017, sales of
				  tangible personal property or services are exempt from sales tax when made to
				  an organization exempt from income taxation pursuant to Section 501(c)(3) of
				  the Internal Revenue Code that 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. For the purposes of this paragraph,
"at no cost to the
				  recipient"
means at no cost to either the recipient or any unit of
				  government, or any insurance company, or any other person or entity.
				  Organizations which provide services on a "sliding scale" fee schedule do
not
qualify for the exemption.
(b)
Application process.
Application for exemption is made by submitting to the Business Tax Services
				  Division, Oklahoma Tax Commission, Oklahoma City, OK 73194, a completed Form
				  13-16-A, contained in Packet E, available online at www.tax.ok.gov along with
				  supporting documentation as follows:
(1)
				  Letter from the Internal Revenue Service (IRS) recognizing the organization as
				  exempt from federal income taxation pursuant to
				  26 U.S.C.
				  Section 501(c)(3);
(2) A written description stating the
				  activities of the organization which shows that the applicant meets the
				  criteria set out in subsection (a) above as evidenced by copies of:
(A) Articles of incorporation;
(B) By-laws;
(C) Brochure; or
(D) Notarized letter from the President or
				  Chairman of the organization.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 13 - Sales and Use Tax Exemptions › Part 43 - SOCIAL, CHARITABLE, AND CIVIC ORGANIZATIONS AND ACTIVITIES › Section 710:65-13-366 - Exemption for tax exempt organization who is an official member of the Fab Lab Network

Current through Vol. 41, No. 20, July 1, 2024
(a)
Qualifications for exemption.
Effective November, 1, 2019, sales
				  of tangible personal property or services are exempt from sales tax when made
				  to, or by, an organization which is exempt from taxation pursuant to
				  26 U.S.C.,
				  Section 501(c)(3), who is an
				  official member of the Fab Lab Network in compliance with the Fab Charter as
				  verified by a letter from the MIT Fab Foundation and whose primary and
				  principal purpose is to provide community access to 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.
(b)
Application
				  process.
Application for exemption is made by submitting to the Business
				  Tax Services Division, Oklahoma Tax Commission, Oklahoma City, OK 73194, a
				  completed Form 13-16-A, contained in Packet E, available online at
				  www.tax.ok.gov along with supporting documentation as follows:
(1) Letter from the Internal Revenue Service
				  (IRS) recognizing the organization as exempt from federal income taxation
				  pursuant to
				  26 U.S.C.
				  Section 501(c)(3).
(2) A written description stating
				  the activities of the organization which shows the applicant meets the criteria
				  set out in subsection (a) above as evidenced by copies of:
(A) Articles of incorporation;
(B) By-laws;
(C) Brochure;
(D) Letter from the MIT Fab Foundation
				  verifying the organization is an official member of the Fab Lab Network and in
				  compliance with the Fab Charter.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 13 - Sales and Use Tax Exemptions › Part 43 - SOCIAL, CHARITABLE, AND CIVIC ORGANIZATIONS AND ACTIVITIES › Section 710:65-13-367 - Exemption for the American Legion

Current through Vol. 41, No. 20, July 1, 2024
(a)
Qualifications for exemption.
Sales of tangible personal property
				  or services are exempt from sales tax when made to the American Legion, whether
				  the purchase is made by the entity charterd 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.
(b)
Application process.
Application for exemption is made by submitting to the Business Tax Services
				  Division, Oklahoma Tax Commission, Oklahoma City, OK 73194, a completed Form
				  13-16-A, contained in Packet E, available online at www.tax.ok.gov along with
				  supporting documentation as follows:
(1)
				  Documentation that the applicant is the entity chartered as the American Legion
				  by the U.S. Congress;
(2) Proof the
				  applicant is organized under the laws of Oklahoma or another state pursuant to
				  the authority of the national American Legion organization;
(3) Written confirmation the applicant is
				  currently recognized as an organization of the American Legion.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 13 - Sales and Use Tax Exemptions › Part 43 - SOCIAL, CHARITABLE, AND CIVIC ORGANIZATIONS AND ACTIVITIES › Section 710:65-13-368 - Exemption for nonprofit organizations that construct, remodel and sell affordable housing

Current through Vol. 41, No. 20, July 1, 2024
(a)
Qualifications for exemption.
Effective November 1, 2021, sales of
				  tangible personal property or services used solely for construction and
				  remodeling projects are exempt from sales tax when made to an organization
				  exempt from income taxation pursuant to Section 501(c)(3) of the Internal
				  Revenue Code which meets the following requirements:
(1) Its primary purpose is to construct or
				  remodel and sell affordable housing and provide homeownership education to
				  residents of Oklahoma that have an income below one hundred percent (100%) of
				  the Family Median Income guidelines as defined by the U.S. Department of
				  Housing and Urban Development,
(2)
				  Conducts its activities in a manner that serves public or charitable purposes,
				  rather than commercial purposes,
(3) 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 interest of its clients, and
(4) Compensates its employees in a manner
				  that does not incentivize employees to act other than in the best interest of
				  its clients.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 13 - Sales and Use Tax Exemptions › Part 43 - SOCIAL, CHARITABLE, AND CIVIC ORGANIZATIONS AND ACTIVITIES › Section 710:65-13-369 - Exemption for nonprofit organizations restoring single family housing following a disaster

Current through Vol. 41, No. 20, July 1, 2024
(a)
General
				  provisions.
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 Section, "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 exemption, an entity that expended at least 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 Section.
(b)
Application process.
Application for exemption is made by submitting to the Business Tax Services
				  Division, Oklahoma Tax Commission, Oklahoma City, OK 73194, a completed Form
				  13-16-A, contained in Packet E available online at www.tax.ok.gov along with
				  supporting documentation as follows:
(1)
				  Letter from the Internal Revenue Service (IRS) recognizing the organization as
				  exempt from federal income taxation pursuant to
				  26 U.S.C.
				  Section 501(c)(3);
(2) A written description stating the
				  activities of the organization which shows that the applicant meets the
				  criteria set out in subsection (a) above as evidenced by copies of:
(A) Articles of incorporation;
(B) By-laws;
(C) Brochure; or
(D) Notarized letter from the President or
				  Chairman of the organization; and
(3) A copy of an audit, income tax
				  informational return or financial statement which demonstrates that for the
				  last fiscal year end before application that at least 75% of the applying
				  organization's funds were expended on the restoration to single family housing
				  following a disaster including related general and administrative
				  expenses.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 13 - Sales and Use Tax Exemptions › Part 43 - SOCIAL, CHARITABLE, AND CIVIC ORGANIZATIONS AND ACTIVITIES › Section 710:65-13-370 - Exemption for non-accredited museums

Current through Vol. 41, No. 20, July 1, 2024
(a)
General provisions.
Effective November 1, 2021 through December 31, 2024, sales of tangible
				  personal property or services to a museum that operates as part of an
				  organization which is exempt from taxation pursuant
				  26 U.S.C.,
				  §
											501(c)(3) and is not
				  accredited by the American Alliance of Museums are exempt from sales and use
				  tax. To qualify, the described entities must operate on an annual budget of
				  less than One Million Dollars ($1,000,000.00). [
See
: 68 O.S.
				  § 1356]
(b)
Application
				  process.
Application for exemption is made by submitting to the Business
				  Tax Services Division, Oklahoma Tax Commission, Oklahoma City, OK 73194, a
				  completed Form 13-16-A, contained in Packet E available online at
				  www.tax.ok.gov along with supporting documentation as follows:
(1) Letter from the Internal Revenue Service
				  (IRS) recognizing the organization as exempt from federal income taxation
				  pursuant to
				  26 U.S.C.
				  §
												501(c)(3);
(2) A written description stating the
				  activities of the organization which shows that the applicant operates within
				  the organization as a museum as evidenced by copies of:
(A) Articles of incorporation;
(B) By-laws;
(C) Brochure; or,
(D) Notarized letter from the President or
				  Chairman of the organization; and
(3) A copy of an audit, income tax
				  informational return, or other financial statement which demonstrates the
				  organization's annual budget is less than One Million Dollars ($1,000,000.00).
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 13 - Sales and Use Tax Exemptions › Part 43 - SOCIAL, CHARITABLE, AND CIVIC ORGANIZATIONS AND ACTIVITIES › Section 710:65-13-371 - Exemption for Oklahoma Women Veterans Organization and Subchapters

Current through Vol. 41, No. 20, July 1, 2024
(a)
General
				  provisions.
Sales of tangible personal property or services to
				  or by a women's veteran's organization, and its subchapters in Oklahoma, that
				  is exempt from taxation pursuant to
				  26 U.S.C., §
												501(c)(19) and is known as
				  the Oklahoma Women Veterans Organization
are exempt from sales tax.
				  [68 O.S. § 1356(85)]
(b)
Application process.
Application for exemption is made by
				  submitting to the Business Tax Services Division, Oklahoma Tax Commission,
				  Oklahoma City, OK 73194, a completed Form 13-16-A, contained in Packet E
				  available online at
www.tax.ok.gov
along
				  with supporting documentation as follows:
(1)
				  Letter from the Internal Revenue Service (IRS) recognizing the organization as
				  exempt from federal income taxation pursuant to
				  26 U.S.C. §
												501(c)(19); and,
(2) Written confirmation that the applicant
				  is currently recognized as the Oklahoma Women Veterans Organization or a
				  subchapter thereof.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 13 - Sales and Use Tax Exemptions › Part 43 - SOCIAL, CHARITABLE, AND CIVIC ORGANIZATIONS AND ACTIVITIES › Section 710:65-13-372 - Exemption for nonprofit organizations that provide support to veterans, active duty members of the Armed Forces, reservists and members of the National Guard

Current through Vol. 41, No. 20, July 1, 2024
(a)
General
				  provisions.
Sales of tangible personal property or services to
				  an organization that is exempt from taxation pursuant to the provisions of the
				  Internal Revenue Code, 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 that provides documentation to the Tax
				  Commission that over 70% of its revenue is expended on support for transition
				  to civilian life
are exempt from sales tax. [68 O.S. §
				  1356(84)]
(b)
Application
				  process.
Application for exemption is made by submitting to the Business
				  Tax Services Division, Oklahoma Tax Commission, Oklahoma City, OK 73194, a
				  completed Form 13-16-A, contained in Packet E available online at
www.tax.ok.gov
along with supporting
				  documentation as follows:
(1) Letter from the
				  Internal Revenue Service (IRS) recognizing the organization as exempt from
				  federal income taxation pursuant to
				  26 U.S.C. §
												501(c)(3);
(2) A written description stating the
				  activities of the organization which shows that the applicant meets the
				  criteria set out in subsection (a) of this Section as evidenced by copies of:
(A) Articles of incorporation;
(B) By-laws;
(C) Brochure; or
(D) Notarized letter from the President or
				  Chairperson of the organization; and
(3) A copy of an audit, income tax
				  informational return or financial statement which demonstrates that for the
				  last fiscal year end before application that over 70% of the applying
				  organization's funds were expended on the support for veterans, active duty
				  members of the Armed Forces, reservists and members of the National Guard to
				  assist with the transition to civilian life.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 13 - Sales and Use Tax Exemptions › Part 45 - MODULAR DWELLING UNITS › Section 710:65-13-450 - Partial exemption for modular dwelling units

Current through Vol. 41, No. 20, July 1, 2024
Forty-five percent of the total sales price for the sale of
					 a modular dwelling unit is exempt from sales tax when the modular dwelling unit
					 is 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. For purposes of this exemption a "modular
					 dwelling unit" means a structure that is not subject to the motor vehicle
					 excise tax imposed pursuant to Section
					 2103
					 of Title 68.
Added at 23 Ok Reg
					 2847, eff 6-25-06
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 13 - Sales and Use Tax Exemptions › Part 47 - COMMERCIAL FORESTRY EQUIPMENT › Section 710:65-13-470 - Exemption for sales of commercial forestry service equipment

Current through Vol. 41, No. 20, July 1, 2024
(a)
General
				  provisions.
Effective January 1, 2022 and ending January 31, 2027, sales
				  of commercial forestry service equipment, limited to forwarders, fellers,
				  bunchers, track skidders, wheeled skidders, hydraulic excavators, delimbers,
				  soil compactors, and skid steer loaders are exempt to business engaged in
				  logging, timber, and tree farming.
(b)
Qualifying activities.
Business engaged in growing trees as classified under NAICS 1132 [Forest
				  Nurseries and Gathering of Forest Products] or the cutting, harvesting or
				  removal of trees as classified under NAICS 113 [Forestry and Logging] are
				  eligible for the exemption outlined in this Section.
(c)
Application process.
Application is made by submitting to the Business Tax Services Division,
				  Oklahoma Tax Commission, Oklahoma City, OK 73194, a completed Form 13-16-A,
				  contained in Packet E available online at www.tax.ok.gov, along with the
				  following information:
(1) Proof of business
				  registration with the State of Oklahoma under one of the NAICS groups outlined
				  in subsection (b), or
(2) A written
				  description which demonstrates the qualifying activities of the applicant as
				  evidenced by copies of:
(A)
				  Contracts;
(B) Agreements,
				  or
(C) Notarized statement from the
				  owner or chief operating officer of the business.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 13 - Sales and Use Tax Exemptions › Part 51 - SALES TAX HOLIDAY › Section 710:65-13-510 - RESERVED

Current through Vol. 41, No. 20, July 1, 2024
Reserved at 24 Ok Reg
					 2914, eff 7-24-07 (emergency); Reserved at 25 Ok Reg 2070, eff
					 7-1-08
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 13 - Sales and Use Tax Exemptions › Part 51 - SALES TAX HOLIDAY › Section 710:65-13-512 - Reimbursement to municipality or county

Current through Vol. 41, No. 20, July 1, 2024
For the fiscal years beginning on or after July 1, 2007, an
					 amount of revenue shall be apportioned to each municipality or county which
					 levies a sales tax subject to the provisions of 68 O.S. §§
										1357.10
					 and
					 2701(F)
					 equal to the amount of sales tax revenue of such municipality or county
					 exempted by the provisions of 68 O.S. §§
										1357.10
					 and
					 2701(F)
					 based upon an estimate, by the Oklahoma Tax Commission, of the aggregate cost
					 of the exemption for the municipalities or counties. The sales tax revenue
					 shall be apportioned to the municipalities and counties in the proportions
					 which total municipal and county sales tax revenue was apportioned by the Tax
					 Commission for sales in the month of August for the preceding calendar year.
					 Each municipality's and county's sales tax revenue collected for sales made in
					 August of the preceding calendar year shall be divided by the total municipal
					 and county sales tax revenue collected for sales made in August of the
					 preceding calendar year. The resulting ratio shall determine the apportionment
					 percentage for each municipality and county for August of the current fiscal
					 year. The apportionment percentage shall be multiplied by the Tax Commission's
					 estimated aggregate cost of the exemption to determine the amount of sales tax
					 revenue each municipality or county is entitled to receive under 68 O.S. §
										1353(B).
Added at 24 Ok Reg
					 2914, eff 7-24-07 (emergency); Added at 25 Ok Reg 2070, eff
					 7-1-08
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 13 - Sales and Use Tax Exemptions › Part 55 - TRUST AUTHORITIES › Section 710:65-13-550 - Trust authority transactions

Current through Vol. 41, No. 20, July 1, 2024
(a)
				  Trust authorities organized pursuant to 60 O.S. § 176 et seq. may purchase
				  material exempt from sales tax, but may not appoint an agent to do so. In order
				  for the transaction to be exempt from sales tax, the purchase must be invoiced
				  to and paid for by the authority, using authority funds or revenue received
				  from bonds let by the authority.
(b) Purchases made with flow-thru funds are
				  taxable. Flow-thru funds are defined as monies deposited in a trust authority
				  account, by private industry, with the authority to dispense the funds under
				  the trust's own name. [
See:
68 O.S. § 1356]
(c) 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 public trust of which a
				  county in this state is the beneficiary, for purposes set out in 68 O.S. §
				  1356(8), is not taxable.
(d) The
				  amount of any surcharge, 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 is exempt from sales tax.
(e) Application for exemption is made by
				  submitting to the Business Tax Services Division, Oklahoma Tax Commission,
				  Oklahoma City, OK 73194, a completed Form 13-16-A, contained in Packet E,
				  available online at www.tax.ok.gov along with the enabling document for the
				  Trust or Authority showing organization under 60 O.S. § 176 et.
				  seq.
Amended and renumbered
					 from 710:65-13-140 at 18 Ok Reg 2823, eff 6-25-01; Amended at 19 Ok Reg 1859,
					 eff 6-13-02; Amended at 27 Ok Reg 2308, eff
					 7-11-10
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 13 - Sales and Use Tax Exemptions › Part 65 - WEB PORTALS › Section 710:65-13-650 - Exemption for sales of tangible personal property and services to a web search portal

Current through Vol. 41, No. 20, July 1, 2024
(a)
General
				  provisions.
Exempted from sales tax are
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-state buyer or consumer. For purposes of this paragraph, "web search
				  portal" means an establishment classified under NAICS code 519130 which
				  operates web sites that use a search engine to generate and maintain extensive
				  databases of Internet addresses and content in an easily searchable
				  format.
[68 O.S. § 1357(38)]
(b)
Where to apply.
To qualify
				  for the exemption, the entity operating the web search portal must apply in
				  writing to the Business Tax Services Division, Oklahoma Tax Commission,
				  Oklahoma City, OK 73194, requesting an exemption letter.
(c)
Application.
Application for
				  exemption may be made by filing a signed, sworn affidavit with the Commission,
				  stating:
(1) The name, address, and federal
				  employer identification number of the applicant and the name and title of the
				  person signing for the applicant;
(2) A statement that the entity which owns
				  the establishment derives at least eighty percent (80%) of its annual gross
				  revenue from the sale of products or services to out-of-state buyers or
				  consumers, a statement of the entity's annual gross revenues, and the
				  percentage of the annual gross revenues derived from sales made to out-of-state
				  buyers and consumers, determined for the most recently completed income tax
				  year;
(3) A statement that the
				  applicant is primarily engaged in the activities appropriate to NAICS code
				  519130;
(4) The signature of a
				  person authorized to bind the applicant, signed under penalty of perjury before
				  a notary; and
(5) Such additional
				  information as the Commission may require to confirm eligibility.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 15 - Interstate Commerce › Section 710:65-15-1 - Sales related to interstate commerce

Current through Vol. 41, No. 20, July 1, 2024
(a)
General provisions.
Oklahoma
				Sales Tax does not apply to a transaction which is not within the taxing power
				of this State under the Constitution of the United States, as interpreted from
				time to time by applicable court decisions.
(b)
Tangible personal property shipped
				from this state.
(1) Except in the
				limited situation provided for by
				710:65-13-152.1,
				if tangible personal property is sold within this State, and possession is
				taken by the buyer within this State, sales tax applies, even if the property
				is to be transported out of this State immediately upon delivery.
(2) If tangible personal property is sold
				within this State and possession is taken by the buyer outside this State, the
				tax does not apply if the property is not to be used in Oklahoma. Possession is
				taken by the buyer outside this State only if either of the following is met:
(A) The seller is obligated to personally
				deliver the tangible personal property outside this State; or
(B) The seller is, by terms of the sales
				contract, obligated to deliver the tangible personal property to a common
				carrier or to the mails for transportation outside this State.
(3) If tangible personal property
				is sold within this State and possession is taken by the buyer outside this
				State, sales tax applies if the property is to be brought back into this State
				for use in this State.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 15 - Interstate Commerce › Section 710:65-15-2 - Exempt sales to ships, motor vessels, or barges being used in interstate or international commerce

Current through Vol. 41, No. 20, July 1, 2024
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 are specifically exempted from the levy of sales tax, if the materials
				  and supplies:
(1) Are loaded on the
				ship, motor vessel or barge and used in the maintenance and operation of the
				ship, motor vessel or barge; or,
(2) Enter into and become component parts of
				the ship, motor vessel or barge.
Added at 19 Ok Reg 1859,
				  eff 6-13-02
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 17 - City and County Sales Taxes [Revoked] › Section 710:65-17-1 - Administration of city and county sales taxes [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Amended at 9 Ok Reg
				  3033, eff 7-13-92; Amended at 19 Ok Reg 1859, eff 6-13-02; Revoked at 21 Ok Reg
				  2581, eff 6-25-04
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 18 - Sourcing Pursuant to the Streamlined Sales and Use Tax Administration Act › Section 710:65-18-1 - Purpose

Current through Vol. 41, No. 20, July 1, 2024
The provisions of this Subchapter have been promulgated for
				  the purpose of compliance with the Oklahoma Administrative Procedures Act, 75
				  O.S. §§
									250.1
				  et seq, and to facilitate the administration, enforcement, and collection of
				  taxes under the Streamlined Sales and Use Tax Administration Act. [68
				  O.S.Supp.2003, §§ 1354.14 through 1354.23]
Added at 21 Ok Reg 2581,
				  eff 6-25-04
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 18 - Sourcing Pursuant to the Streamlined Sales and Use Tax Administration Act › Section 710:65-18-2 - Definitions

Current through Vol. 41, No. 20, July 1, 2024
The following words and terms, when used in this Subchapter,
				  shall have the following meanings unless the context clearly indicates
				  otherwise:
"Direct mail"
means printed material delivered
				  or distributed by United States mail or other delivery service to a mass
				  audience or to addressees on a mailing list provided by the purchaser or at the
				  direction of the purchaser when the cost of the items are not billed directly
				  to the recipients.
"Direct mail"
includes tangible personal
				  property supplied directly or indirectly by the purchaser to the direct mail
				  seller for inclusion in the package containing the printed material.
"Direct mail"
does not include multiple items of printed material
				  delivered to a single address.
"Primary property location"
means a
				  location indicated by an address for the property provided by the lessee that
				  is available to the lessor from its records maintained in the ordinary course
				  of business, when use of this address does not constitute bad faith. "Primary
				  property location"
shall not be altered by intermittent use at
				  different locations, such as use of business property that accompanies
				  employees on business trips and service calls. [68 O.S.Supp.2003, §
				  1354.27(B)]
"Receive"
and "receipt"
mean:
(A)
Taking possession of tangible personal
				  property;
(B)
Making first use of services; or,
(C)
Taking possession or making first use of digital
				  goods, whichever comes first.
"Receive"
and "receipt"
do
				  not include possession by a shipping company on behalf of the purchaser. [68
				  O.S.Supp.2003, § 1354.27(E)]
"Sourced"
means the location for which local
				  sales and use taxes are to be applied.
"Transportation equipment"
means and
				  includes:
(A)
Locomotives and railcars that are utilized for the
				  carriage of persons or property in interstate commerce;
(B)
Trucks and truck-tractors with a Gross Vehicle
				  Weight Rating (GVWR) of ten thousand one (10,001) pounds or greater, trailers,
				  semitrailers, or passenger buses that are:
(i)
Registered through the International Registration
				  Plan; and,
(ii)
Operated under authority of a carrier authorized
				  and certificated by the United States Department of Transportation or another
				  federal authority to engage in the carriage of persons or property in
				  interstate commerce;
(C)
Aircraft that are operated by air carriers
				  authorized and certificated by the United States Department of Transportation
				  or another federal or a foreign authority to engage in the carriage of persons
				  or property in interstate or foreign commerce; or,
(D)
Containers designed for use on and component parts
				  attached or secured on the items set forth in this subsection.
[68
				  O.S.Supp.2003, § 1354.27(D)]
Added at 21 Ok Reg 2581,
				  eff 6-25-04
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 18 - Sourcing Pursuant to the Streamlined Sales and Use Tax Administration Act › Section 710:65-18-3 - Sourcing of retail sales

Current through Vol. 41, No. 20, July 1, 2024
For those sales that are not sales of mobile
				  telecommunications services and are not the lease or rental of tangible
				  personal property other than transportation equipment, the sales shall be
				  sourced to the location for which city and county sales taxes will be charged
				  in the following manner:
(1)
When the product is received by the purchaser at a business location of
				the seller, the sale is sourced to that business location;
(2)
When the product is not received
				by the purchaser at a business location of the seller, the sale is sourced to
				the location where receipt by the purchaser, or the purchaser's donee,
				designated as such by the purchaser, occurs, including the location indicated
				by instructions for delivery to the purchaser or donee, known to the seller.
				All sales by florists shall be sourced to its business
				location;
(3)
When
				the provisions of paragraphs (1) and (2) of this subsection do not apply, the
				sale is sourced to the location indicated by an address for the purchaser that
				is available from the business records of the seller that are maintained in the
				ordinary course of the seller's business when use of this address does not
				constitute bad faith;
(4)
When the provisions of paragraphs (1), (2), and (3) of this subsection
				do not apply, the sale is sourced to the location indicated by an address for
				the purchaser obtained during the consummation of the sale, including the
				address of a purchaser's payment instrument, if no other address is available,
				when use of this address does not constitute bad faith; and,
(5)
When none of the previous rules
				of paragraphs (1), (2), (3) or (4) of this subsection apply, including the
				circumstance in which the seller is without sufficient information to apply the
				previous rules, then the location will be determined by the address from which
				tangible personal property was shipped, from which the digital good or the
				computer software delivered electronically was first available for transmission
				by the seller, or from which the service was provided, disregarding for these
				purposes any location that merely provided the digital transfer of the product
				sold.
[68 O.S.Supp.2003, § 1354.27(A)]
Added at 21 Ok Reg 2581,
				  eff 6-25-04; Amended at 25 Ok Reg 2070, eff 7-1-08; Amended at 26 Ok Reg 2354,
				  eff 6-25-09; Amended at 28 Ok Reg 961, eff
				  6-1-11
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 18 - Sourcing Pursuant to the Streamlined Sales and Use Tax Administration Act › Section 710:65-18-4 - Sourcing for lease or rental of tangible personal property

Current through Vol. 41, No. 20, July 1, 2024
(a) For a lease or
				rental of tangible personal property:
(1)
				Where the lease or rental requires recurring periodic payments:
(A) The first payment will be sourced as set
				out in
				710:65-18-3.
(B) For those payments made after the first
				payment, the payment will be sourced to the "primary property location", as
				defined by
				710:65-18-2, for each
				period covered by the payment. The periodic rental or lease payments shall be
				sourced to the primary property location even though the property may be used
				intermittently at different locations.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 18 - Sourcing Pursuant to the Streamlined Sales and Use Tax Administration Act › Section 710:65-18-6 - Sourcing of sales involving direct mail

Current through Vol. 41, No. 20, July 1, 2024
(a)
Definitions.
The following
				words and terms, when used in this Section, shall have the following meaning,
				unless the context clearly indicates otherwise:
(1) "
Advertising and promotional direct
				mail
" means printed material that meets the definition of "
direct
				mail
," in
OAC
710:65-18-2, the
				primary purpose of which is to attract public attention to a product, person,
				business or organization, or to attempt to sell, popularize or secure financial
				support for a product, person, business or organization. As used in this
				definition, the word "
product
" means tangible personal property, a
				product transferred electronically or a service.
(2) "
Other direct mail
" is
				defined as not "
advertising and promotional direct mail
"
				regardless of whether "
advertising and promotional direct mail
"
				is included in the same mailing. "
Other direct mail
" does not
				include the development of billing information or the provision of any data
				processing service that is more than incidental. The term includes, but is not
				limited to:
(A) Transactional direct mail that
				contains personal information specific to the addressee including, but not
				limited to, invoices, bills, statements of account, payroll advices;
(B) Any legally required mailings including,
				but not limited to, privacy notices, tax reports and stockholder reports;
				and
(C) Other non-promotional
				direct mail delivered to existing or former shareholders, customers, employees,
				or agents including, but not limited to, newsletters and informational
				pieces.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 18 - Sourcing Pursuant to the Streamlined Sales and Use Tax Administration Act › Section 710:65-18-7 - RESERVED

Current through Vol. 41, No. 20, July 1, 2024
Reserved at 21 Ok Reg
				  2581, eff 6-25-04
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 18 - Sourcing Pursuant to the Streamlined Sales and Use Tax Administration Act › Section 710:65-18-8 - RESERVED

Current through Vol. 41, No. 20, July 1, 2024
Reserved at 21 Ok Reg
				  2581, eff 6-25-04
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 18 - Sourcing Pursuant to the Streamlined Sales and Use Tax Administration Act › Section 710:65-18-9 - Effective date for taxable services which span a rate change

Current through Vol. 41, No. 20, July 1, 2024
The effective date for sales and use taxes for services
				  spanning a statutory change in rates shall be:
(1)
For a rate increase, the new rate
				shall apply to the first billing period starting on or after the statutory
				effective date
; and
(2)
For a rate decrease, the new rate shall apply to bills rendered on or
				after the statutory effective date
. 68 O.S.Supp.2003, §
				1354.25
Added at 21 Ok Reg 2581,
				  eff 6-25-04
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 18 - Sourcing Pursuant to the Streamlined Sales and Use Tax Administration Act › Section 710:65-18-10 - Effective dates of sales and use tax rate changes and of municipal boundary changes

Current through Vol. 41, No. 20, July 1, 2024
(a) Changes in
				municipal or county sales or use tax rates shall become effective on the first
				day of the calendar quarter following the sixty (60) day notice to vendors of
				such rate change, as required by law, or in the case of purchases from printed
				catalogs, the notice provided shall be one hundred twenty (120) days.
(b) To facilitate giving sixty
				(60) day notice to vendors of the changes in municipal and county sales tax
				rates and changes in the boundaries of municipalities, and to ensure compliance
				with the statutory directive that such changes be effective on the first of a
				calendar quarter, the municipality or county must give the notice of any
				changes in accordance with the following schedule:
(1) Where notice of a change in rate or
				boundary is received by the Tax Commission on January 1 through January 15,
				such rate or boundary change shall be effective for sales and use tax purposes
				on the following April 1.
(2) Where
				notice of a change in rate or boundary is received by the Tax Commission on
				April 1 through April 15, such rate or boundary change shall be effective for
				sales and use tax purposes on the following July 1.
(3) Where notice of a change in rate or
				boundary is received by the Tax Commission on July 1 through July 15, such rate
				or boundary change shall be effective for sales and use tax purposes on the
				following October 1.
(4) Where
				notice of a change in rate or boundary is received by the Tax Commission on
				October 1 through October 15, such rate or boundary change shall be effective
				for sales and use tax purposes on January 1 of the following year.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 19 - Specific Applications and Examples › Part 1 - "A" › Section 710:65-19-1 - Accountants

Current through Vol. 41, No. 20, July 1, 2024
(a) Accountants use
				  books, supplies and equipment which are sales or use taxable to them at the
				  time of purchase. Accountants also subscribe to and receive tax reporting
				  services which are subject to tax. Books and other publications sold by tax
				  service companies are also subject to the tax.
(b) Accountants and accounting firms must
				  collect, report, and remit sales tax on gross receipts from sales of tangible
				  personal property and services taxable under the Sales Tax Code, including
				  photocopying and FAX.
Amended at 11 Ok Reg
					 3521, eff 6-26-94
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 19 - Specific Applications and Examples › Part 1 - "A" › Section 710:65-19-2 - Advertising agencies

Current through Vol. 41, No. 20, July 1, 2024
(a) Advertising
				  agencies perform a service in formulating ideas and programs for advertising
				  purposes. All materials purchased by an advertising agency including, but not
				  limited to, drawing supplies, photographic supplies, and office supplies are
				  consumed by the agency in performing the service and are subject to sales or
				  use tax at the time of purchase. The subsequent transfer of materials to the
				  agencies' clients are not subject to the tax.
(b) Advertising agencies which sell
				  letterhead paper, business cards, etc. shall be subject to the rules pertaining
				  to printers for said sales.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 19 - Specific Applications and Examples › Part 1 - "A" › Section 710:65-19-3 - Vendors of tangible personal property employed for advertising

Current through Vol. 41, No. 20, July 1, 2024
(a) The sale of
				  blotters or calendars to a purchaser who gives such items to others as part of
				  a general goodwill, sales promotion or advertising campaign, apart from his
				  sale of other tangible personal property or service, is a taxable sale of the
				  blotters or calendars to such purchaser.
(b) Likewise, the sale of tangible personal
				  property to a purchaser who sends such tangible personal property to others
				  upon receipt of a small sum "to cover postage and handling charges," apart from
				  his sale of other tangible personal property or service, is a taxable sale of
				  such property to such purchaser.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 19 - Specific Applications and Examples › Part 1 - "A" › Section 710:65-19-4 - Alarm systems

Current through Vol. 41, No. 20, July 1, 2024
(a) As used in this
				  Section, the term
"monitored systems"
means burglar, security and
				  fire alarm systems which are furnished, installed and monitored under contract
				  with the person furnishing and installing such systems. Systems which are
				  monitored by a person other than the person who furnished and installs such
				  system, e.g., those which are connected directly to the police or fire
				  department, are not
"monitored systems"
as the term is used in
				  this Section.
(b) Charges,
				  separately stated, exclusively for monitoring systems constitute charges for a
				  service which are not subject to sales tax. The person selling/leasing and
				  installing the monitored system is deemed to be selling tangible personal
				  property and must collect and remit the tax on such property at the time of
				  sale.
(c) Persons engaged in the
				  sale or lease and installation of burglar, security or fire alarm systems are
				  engaged in making sales, the total charge for which is subject to sales tax.
				  Separately stated installation charges are not subject to sales tax. Persons
				  engaged in sales or leases must register as a vendor and collect and remit
				  sales tax in respect to the sales or leases. All items used by the vendor in
				  installing such a system, for example wiring which remains a part of the
				  building, nails and similar items, are taxable to the vendor at the time of
				  purchase.
(d) The sale of security
				  and fire devices such as smoke detectors, and similar items which do not become
				  attached to realty are sales of tangible personal property, the total charge
				  for which is subject to sales tax. Persons engaged in the sale and installation
				  of other types of security devices such as permanent window bars and similar
				  items which become permanently affixed to realty are consumer/users with
				  respect to such transactions and must pay the tax on all property
				  installed.
Amended at 14 Ok Reg
					 2711, eff 6-26-97; Amended at 21 Ok Reg 2581, eff
					 6-25-04
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 19 - Specific Applications and Examples › Part 1 - "A" › Section 710:65-19-5 - Sales of alcoholic beverages

Current through Vol. 41, No. 20, July 1, 2024
Persons selling alcoholic beverages to purchasers for use
					 or consumption are required to remit sales tax to the Commission upon the total
					 retail value from such sales, pursuant to
OAC
710:20-5-4,
					 notwithstanding the fact that manufacturers and importing distributors of
					 alcoholic beverages are required to pay certain taxes.
Amended at 11 Ok Reg
					 3521, eff 6-26-94; Amended at 15 Ok Reg 2827, eff 6-25-98; Amended at 22 Ok Reg
					 357, eff 1-1-05 (emergency); Added at 22 Ok Reg 1561, eff
					 6-11-05