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 3 - AGRICULTURAL TRANSACTIONS › Section 710:65-13-18 - Proof of agricultural tax exemption

Current through Vol. 41, No. 20, July 1, 2024
In order to qualify for the exemptions provided in 68 O.S.
					 §
										1358,
					 the purchaser must provide proof of eligibility to the vendor.
(a) Proof of eligibility is based on the
				  issuance of an agricultural exemption permit, which is obtained in the
				  following manner:
(1) All persons, regardless
				  of residency, who are engaged in farming or ranching operations in this state,
				  may obtain an agricultural exemption permit by listing personal property used
				  in the farming or ranching operation with the county assessor each year, as
				  provided by law. If the assessor determines that the personal property is
				  correctly listed and assessed for ad valorem taxation and the county treasurer
				  certifies that the person has no delinquent accounts appearing on the personal
				  property tax lien docket in the county treasurer's office, the assessor shall
				  certify the assessment upon a form prescribed by the Commission. One copy shall
				  be retained by the assessor, one copy shall be forwarded to the Oklahoma Tax
				  Commission, and one copy shall be given to the person listing the personal
				  property. Upon verification that the applicant qualifies for the exemptions
				  authorized by Section 1358, and that the applicant has no delinquent accounts
				  appearing on the personal property tax lien docket in the office of the county
				  treasurer, a permit shall be issued as prescribed by this paragraph. The permit
				  shall be renewable every three years.
(2) A person who does not otherwise qualify
				  for an agricultural exemption permit shall file an application with the
				  Commission providing proof of eligibility for the sales tax exemptions. The
				  application shall be certified by the applicant that such applicant is engaged
				  in custom farming operations or in the business of farming or ranching. If the
				  applicant is a corporation, the application shall be certified by a legally
				  constituted officer thereof.
(3) If
				  the application does not contain sufficient information to show that the
				  applicant is engaged in farming, ranching, or agricultural production for
				  profit, the Commission may request additional information from the taxpayer,
				  from a division, another agency, or from any other source, in order to
				  determine eligibility.
(4) If the
				  application is denied, the applicant has a right to a hearing, in conformity
				  with Section
				  710:1-5-100.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 13 - Sales and Use Tax Exemptions › Part 3 - AGRICULTURAL TRANSACTIONS › Section 710:65-13-19 - Sales at or from the farm and sales at farmers markets

Current through Vol. 41, No. 20, July 1, 2024
(a) The sale of agricultural products by the
				  producer at or from the producer's agricultural property to the consumer or
				  user, including transactions where those products are sold and shipped directly
				  to the consumer or user, is not subject to sales tax. As used in this Section
"agricultural property"
means the location at which the
				  agricultural products were grown or where the animals from which the
				  agricultural products are derived were raised or milked.
(b) This exemption does not apply to sales by
				  florists, nurserymen, or chicken hatcheries. Dairy products are exempt only if
				  offered for sale by the owner of all of the cows from which the dairy products
				  were produced. [
See:
68 O.S. §
										1358(A)
				  ]
(c) Transactions exempted by
				  this Section include sales of agricultural products produced in Oklahoma by
				  farmers who sell their products directly to consumers at farmers markets,
				  roadside stands, festivals/fairs or other similar venues. However, agents of
				  agricultural producers and other third parties may not sell agricultural
				  products exempt from sales tax pursuant to this Section.
Amended at 11 Ok Reg
					 3521, eff 6-26-94; Amended at 15 Ok Reg 2827, eff 6-25-98; Amended at 17 Ok Reg
					 2708, eff 6-25-00
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 13 - Sales and Use Tax Exemptions › Part 5 - ITEMS SUBJECT TO OTHER TAXES › Section 710:65-13-30.1 - Unmanned aerial vehicles

Current through Vol. 41, No. 20, July 1, 2024
Unmanned aerial vehicles including drones meeting the
					 definition of aircraft pursuant to Section
					 6001 of
					 Title 68 which are required to be registered with the Federal Aviation
					 Administration (FAA) are subject to aircraft excise tax upon the transfer of
					 legal ownership of any such aircraft or the use of any such aircraft within
					 this state. If not subject to FAA registration requirements, the sale of the
					 referenced items are subject to sales tax. In the case of a purchaser claiming
					 exemption from sales tax because of a requirement that aircraft excise tax is
					 due on the transaction, the vendor should obtain a statement, signed by the
					 purchaser, or by a person who may legally bind the purchaser, that Oklahoma
					 Aircraft Excise Tax will be paid on the purchase of the item in accordance with
					 the provisions of 68 O.S. §
										6003,
					 and that if the excise tax is not so paid, the purchaser will be responsible
					 for the sales tax due.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 13 - Sales and Use Tax Exemptions › Part 5 - ITEMS SUBJECT TO OTHER TAXES › Section 710:65-13-31 - Exemption for motor vehicle leases [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Amended at 11 Ok Reg
					 3521, eff 6-26-94; Amended at 12 Ok Reg 2635, eff 6-26-95; Amended at 14 Ok Reg
					 2711, eff 6-26-97; Amended 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 6 - CHARITABLE DISTRIBUTION OF FOOD AND HOUSEHOLD PRODUCTS

Current through Vol. 41, No. 20, July 1, 2024
In 1997, Parts 6 and
				  7 were combined into an expanded Part 7 [see 14 Ok Reg 2711, effective
				  7-26-97]. Sections previously in Part 6 (710:65-13-37 through 710:65-13-39)
				  were moved into Part 7.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 13 - Sales and Use Tax Exemptions › Part 7 - CHURCHES › Section 710:65-13-33 - Children's homes and youth camps

Current through Vol. 41, No. 20, July 1, 2024
(a)
Qualification for the exemption for children's homes located on
				  church-owned property.
The sale of tangible personal property or
				  services to children's homes located on church-owned property and operated by a
				  qualified organization is exempt from sales tax.
"Qualified
				  organization"
means, for purposes of this Section, an organization which
				  is exempt from taxation pursuant to the provisions of the Internal Revenue
				  Code,
				  26 U.S.C.
				  Section 501(c)(3).
				  [
See:
68 O.S. § 1357(15)]
(b)
Qualification for the exemption for
				  certain children's homes supported by one or more churches.
The sale of
				  tangible personal property or services to children's homes supported or
				  sponsored by one or more churches, whose members serve as trustees of the
				  children's home, is exempt from sales tax. [
See:
68 O.S. §
				  1356(27)]
(c)
Qualification
				  for the exemption for certain youth camps.
The sale of tangible personal
				  property or services to youth camps supported or sponsored by one or more
				  churches, whose members serve as trustees of the youth camp, is exempt from
				  sales tax. [
See:
68 O.S. § 1356(29)]
(d)
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
				  the applicable documentation set forth in (e) of this Section.
(e)
Supporting documentation
				  required.
(1)
Children's homes
				  on church property.
Children's homes on church property must submit the
				  following documentation:
(A) 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)(3);
				  and
(B) Documentation evidencing
				  church ownership of the property where the children's home is
				  located.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 13 - Sales and Use Tax Exemptions › Part 7 - CHURCHES › Section 710:65-13-34 - Exemption for qualified museums [RENUMBERED TO 710:65-13-334]

Current through Vol. 41, No. 20, July 1, 2024
Added at 14 Ok Reg
					 2711, eff 6-26-97; Amended at 15 Ok Reg 2827, eff 6-25-98; Amended at 16 Ok Reg
					 2653, eff 6-25-99; Renumbered to 710:65-43-334 at 22 Ok Reg 1561, eff
					 6-11-05
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 13 - Sales and Use Tax Exemptions › Part 7 - CHURCHES › Section 710:65-13-35 - Limited exemption for organizations which sponsor and promote educational, charitable, and cultural events for disadvantaged children [AMENDED AND RENUMBERED TO 710:65-13-335]

Current through Vol. 41, No. 20, July 1, 2024
Added at 14 Ok Reg
					 2711, eff 6-26-97; Amended and renumbered to 710:65-43-335 at 22 Ok Reg 1561,
					 eff 6-11-05
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 13 - Sales and Use Tax Exemptions › Part 7 - CHURCHES › Section 710:65-13-36 - Exemption for Disabled American Veterans, Department of Oklahoma, Inc. and subordinate chapters [RENUMBERED TO 710:65-13-336]

Current through Vol. 41, No. 20, July 1, 2024
Added at 14 Ok Reg
					 2711, eff 6-26-97; Renumbered to 710:65-43-336 at 22 Ok Reg 1561, eff
					 6-11-05
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 13 - Sales and Use Tax Exemptions › Part 7 - CHURCHES › Section 710:65-13-37 - Qualifications for "Meals on Wheels" exemption [RENUMBERED TO 710:65-13-337]

Current through Vol. 41, No. 20, July 1, 2024
Added at 11 Ok Reg
					 3521, eff 6-26-94; Amended at 12 Ok Reg 2635, eff 6-26-95; Amended at 17 Ok Reg
					 2677, eff 6-25-00; Renumbered to 710:65-43-337 at 22 Ok Reg 1561, eff
					 6-11-05
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 13 - Sales and Use Tax Exemptions › Part 7 - CHURCHES › Section 710:65-13-38 - Qualifications for "Older Americans Act" exemption [RENUMBERED TO 710:65-13-338]

Current through Vol. 41, No. 20, July 1, 2024
Added at 11 Ok Reg
					 3521, eff 6-26-94; Amended at 12 Ok Reg 2635, eff 6-26-95; Amended at 17 Ok Reg
					 2677, eff 6-25-00; Renumbered to 710:65-43-338 at 22 Ok Reg 1561, eff
					 6-11-05
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 13 - Sales and Use Tax Exemptions › Part 7 - CHURCHES › Section 710:65-13-39 - Qualifications for "Collection and Distribution Organization" exemption [RENUMBERED TO 710:65-13-339]

Current through Vol. 41, No. 20, July 1, 2024
Added at 11 Ok Reg
					 3521, eff 6-26-94; Amended at 12 Ok Reg 2635, eff 6-26-95; Renumbered to
					 710:65-43-339 at 22 Ok Reg 1561, eff
					 6-11-05
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 13 - Sales and Use Tax Exemptions › Part 7 - CHURCHES › Section 710:65-13-40 - Sales by churches; sales to churches

Current through Vol. 41, No. 20, July 1, 2024
(a)
Sales "by" churches.
Sales
				  by churches are not subject to sales tax when it can be said that such selling
				  is noncompetitive with business establishments.
(1) The following are tests for determining
				  that such selling is noncompetitive:
(A) The
				  transactions are conducted by members of the church and not by any franchisee
				  or licensee.
(B) All of the
				  proceeds must go to the church organization.
(C) The transaction must not be a continuing
				  one but rather should be held whether annually or a reasonably small number of
				  times within a year. The test of reasonableness would be an administrative
				  decision, to be made by the Commission.
(D) The reasonably ascertainable dominant
				  motive of most transferees of the items sold must be the making of a
				  contribution, with the transfer of property being merely incidental and
				  secondary to the dominant purpose of making a gift to the church.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 13 - Sales and Use Tax Exemptions › Part 7 - CHURCHES › Section 710:65-13-41 - Exemption for Council organizations or similar state supervisory organizations of Boy Scouts of America, Girl Scouts of U.S.A., and the Campfire Girls and Boys [RENUMBERED TO 710:65-13-341]

Current through Vol. 41, No. 20, July 1, 2024
Added at 14 Ok Reg
					 2711, eff 6-26-97; Renumbered to 710:65-43-341 at 22 Ok Reg 1561, eff
					 6-11-05
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 13 - Sales and Use Tax Exemptions › Part 7 - CHURCHES › Section 710:65-13-42 - Qualifications for "Juvenile Rehabilitation" exemption [RENUMBERED TO 710:65-13-342]

Current through Vol. 41, No. 20, July 1, 2024
Added at 14 Ok Reg
					 2711, eff 6-26-97; Renumbered to 710:65-43-342 at 22 Ok Reg 1561, eff
					 6-11-05
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 13 - Sales and Use Tax Exemptions › Part 7 - CHURCHES › Section 710:65-13-43 - Exemption for tax-exempt, independent, nonprofit biomedical research foundations [AMENDED AND RENUMBERED TO 710:65-13-174]

Current through Vol. 41, No. 20, July 1, 2024
Added at 15 Ok Reg
					 2827, eff 6-25-98; Amended at 16 Ok Reg 2653, eff 6-25-99; Amended at 17 Ok Reg
					 2677, eff 6-25-00; Amended and renumbered to 710:65-13-174 at 18 Ok Reg 2823,
					 eff 6-25-01
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 13 - Sales and Use Tax Exemptions › Part 7 - CHURCHES › Section 710:65-13-44 - Exemption for tax-exempt, independent, nonprofit community blood banks headquartered in this state [AMENDED AND RENUMBERED TO 710:65-13-175]

Current through Vol. 41, No. 20, July 1, 2024
Added at 15 Ok Reg
					 2827, eff 6-25-98; Amended at 16 Ok Reg 2653, eff 6-25-99; Amended and
					 renumbered to 710:65-13-175 at 18 Ok Reg 2823, eff
					 6-25-01
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 13 - Sales and Use Tax Exemptions › Part 7 - CHURCHES › Section 710:65-13-45 - Exemption for coal mining [RENUMBERED TO 710:65-13-55]

Current through Vol. 41, No. 20, July 1, 2024
Added at 15 Ok Reg
					 2827, eff 6-25-98; Amended at 16 Ok Reg 2653, eff 6-25-99; Renumbered to
					 710:65-13-55 at 17 Ok Reg 2677, eff
					 6-25-00
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 13 - Sales and Use Tax Exemptions › Part 7 - CHURCHES › Section 710:65-13-46 - Exemption for organizations supported or sponsored by church(es) [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 15 Ok Reg
					 2827, eff 6-25-98; Revoked at 16 Ok Reg 2653, eff
					 6-25-99
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 13 - Sales and Use Tax Exemptions › Part 7 - CHURCHES › Section 710:65-13-47 - Exemption for sales by 501(c)(3) organizations on behalf of churches

Current through Vol. 41, No. 20, July 1, 2024
Sales made on behalf of or at the request of churches are
					 exempt from sales tax if the following conditions are met:
(1) The sales are made by an organization
				  exempt from federal income tax pursuant to Section 501(c)(3) of the Internal
				  Revenue Code of 1986, as amended;
(2) The sales are made not more than once
				  each calendar year for a period not to exceed three (3) days; and,
(3) The proceeds of the sale are used either
				  by the church or churches, or by the organization for charitable
				  purposes.
Added at 20 Ok Reg
					 2175, eff 6-26-03
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 13 - Sales and Use Tax Exemptions › Part 9 - COMPUTERS; DATA PROCESSING; TELECOMMUNICATIONS › Section 710:65-13-50 - Sales and use tax exemption for qualified purchasers of computers, data processing, and telecommunication services and equipment [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Amended at 11 Ok Reg
					 3521, eff 6-26-94; Revoked at 12 Ok Reg 2635, eff
					 6-26-95
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 13 - Sales and Use Tax Exemptions › Part 9 - COMPUTERS; DATA PROCESSING; TELECOMMUNICATIONS › Section 710:65-13-51 - Exemption for sales of computers, data processing, telephonic and certain related equipment and services to a qualified aircraft maintenance or manufacturing facility

Current through Vol. 41, No. 20, July 1, 2024
(a) 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 are exempt from sales and use
				  tax.
(1) For purposes of this exemption,
"qualified aircraft maintenance or manufacturing facility"
is
				  defined as any new or expanded business which adds at least Two Hundred Fifty
				  (250) new full-time-equivalent employees, as certified by the Employment
				  Security Commission. In order to qualify for the exemption, the construction
				  cost of the new or expanded facility must exceed Five Million Dollars
				  ($5,000,000.00).
(2) For purposes
				  of this exemption, the following will apply:
(A)
"Computer"
means an
				  electronic device
that accepts information in digital or similar form
				  and manipulates it for a result based on a sequence of instructions.
[68 O.S. §
												1352
				  ]
(B)
"Data processing
				  equipment"
includes machines which perform work using programmed
				  instruction, and which singly or collectively have capabilities of memory,
				  logic, arithmetic and/or communication and all machines used in support of
				  machines possessing those capabilities;
(C)
"Related peripheral"
means
				  input, output, processing, storage, software and communication facilities which
				  are connected or related to a device in a system or network; and
(D)
"Telecommunications"
includes data transmission between a computing system and remotely located
				  devices.
(3) The
				  exemption shall include, but shall not be limited, to the following:
(A) Computer
(B) Terminal
(C) Modem
(D) Printer
(E) Disk Drive
(F) Video Display Terminal
(G) Memory
(H) Removable Disk
(I) Fixed Disk
(J) Bar Code Reader
(K) Key Punch
(L) CRT
(M) Plotter
(N) Card Reader/Punch
(O) Tape Drive
(P) Monitor
(Q) Software
(R) Telephone equipment
(S) Telephone service
(T) Telegraph equipment
(U) Telegraph service
(V) Dedicated lines
(4) The exemption shall not apply to the
				  following:
(A) Supplies, such as:
(i) Diskettes
(ii) Tape
(iii) Paper
(iv) Pens
(v) Ribbons
(vi) Print Wheels
(vii) Media Storage
(viii) Storage Case
(ix) Cleaning Product
(x) Cleaning Kit
(xi) Template
(xii) Print-out Ruler
(xiii) Label
(B) Furniture, such as:
(i) Desk
(ii) Chair
(iii) Table
(iv) Rack
(v) Stand
(vi) Acoustical Protector
(vii) Shelving
(C) Accessories, such as:
(i) Surge Protector
(ii) Filter
(iii) Radiation Shield
(iv) Dust Cover
(v) Static Dissipator
(vi) Security System
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 13 - Sales and Use Tax Exemptions › Part 9 - COMPUTERS; DATA PROCESSING; TELECOMMUNICATIONS › Section 710:65-13-52

Current through Vol. 41, No. 20, July 1, 2024
Added at 10 Ok Reg
					 3847, eff 7-12-93; Amended at 11 Ok Reg 3521, eff 6-26-94; Amended at 12 Ok Reg
					 2635, eff 6-26-95; Amended at 20 Ok Reg 2175, eff 6-26-03; Amended at 21 Ok Reg
					 2581, eff 6-25-04; Amended at 24 Ok Reg 2397, eff 6-25-07; Amended 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 9 - COMPUTERS; DATA PROCESSING; TELECOMMUNICATIONS › Section 710:65-13-53 - Limitation on credits

Current through Vol. 41, No. 20, July 1, 2024
No qualified establishment, nor its contractors or
					 subcontractors, receiving an incentive payment pursuant to the Oklahoma Quality
					 Jobs Program Act, 68 O.S. §§ 3603-3609, shall be eligible to receive
					 the credit or exemption described in
					 710:65-13-51
					 or
					 710:65-13-52.
					 [
See:
68 O.S. §
										3607
					 ]
Added at 11 Ok Reg
					 3521, eff 6-26-94; Amended at 19 Ok Reg 1859, eff
					 6-13-02
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 13 - Sales and Use Tax Exemptions › Part 9 - COMPUTERS; DATA PROCESSING; TELECOMMUNICATIONS › Section 710:65-13-54 - Exemption for sales of machinery and equipment purchased and used by persons and establishments primarily engaged in computer services and data processing

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)
"Computer"
means
				  an electronic device
that accepts information in digital or similar
				  form and manipulates it for a result based on a sequence of
				  instructions.
[68 O.S. §
											1352
				  ]
(2)
"Data processing
				  equipment"
means machines which perform work using programmed
				  instruction, and which singly or collectively have capabilities of memory,
				  logic, arithmetic or communication and all machines used in support of machines
				  possessing those capabilities.
(3)
"Equipment"
, for purposes of this Section, means any independent
				  device or tool, separate from any machinery, but essential to use of the
				  machinery, or any sub-unit or sub-assembly comprising a component of any
				  machinery or auxiliary, adjunct, or attachment, to parts of machinery.
"Equipment"
also specifically includes
"computers"
and
"Data processing equipment"
, as defined in this
				  Section.
(4)
"Machinery"
, for purposes of this Section, means major
				  mechanical, electrical, or electronic machines or major components of such
				  machines.
(5)
"Qualified
				  purchaser"
means an establishment primarily engaged in computer services
				  and data processing:
(A) Which is defined
				  under Industrial Group Numbers 7372 (prepackaged software) and 7373 (computer
				  integrated system design) of the Standard Industrial Classification (SIC)
				  Manual, latest version, and which derives at least fifty percent (50%) of its
				  annual gross revenues from the sale of a product or service to an out-of-state
				  buyer or consumer, or
(B) Which is
				  defined under Industrial Group Number 7374 (computer processing and data
				  preparation processing services) of the SIC Manual, latest version, which
				  derives 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.
(6)
"Related
				  peripheral"
means input, output, processing, storage, software, and
				  communication facilities which are connected or related to a device in a system
				  or network.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 13 - Sales and Use Tax Exemptions › Part 10 - COAL › Section 710:65-13-55 - Exemption for coal mining

Current through Vol. 41, No. 20, July 1, 2024
(a)
Qualification in general.
Sales of machinery, electricity, fuels,
				  explosives and materials, excluding chemicals, used in the mining of coal in
				  this state are exempt from sales or use 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) The
				  applicant's name, mailing address and federal identification number;
				  and
(2) A statement that the entity
				  is engaged in mining coal in Oklahoma and setting out any coal mining permit
				  numbers issued to the entity or, if the applicant is a contractor to a mine
				  owner, the coal mining permit numbers issued to the mine owner, by the Oklahoma
				  Department of Mines or other applicable regulatory agency.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 13 - Sales and Use Tax Exemptions › Part 10 - COAL › Section 710:65-13-56 - Exemption for certain leases of rail transportation to haul coal

Current through Vol. 41, No. 20, July 1, 2024
As of January 1, 1991, the lease of rail transportation
					 cars to haul coal to coal-fired electric generating plants located in this
					 state is exempt from sales tax.
Amended at 17 Ok Reg
					 2677, eff 6-25-00
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 13 - Sales and Use Tax Exemptions › Part 11 - CONTAINERS › Section 710:65-13-60 - Exemption for containers

Current through Vol. 41, No. 20, July 1, 2024
(a)
				  The gross proceeds derived from the sale of containers, to persons regularly
				  engaged in reselling empty or filled containers, are exempt from sales tax.
				  Also exempt are sales to persons packaging raw products of farm, garden, or
				  orchard, for resale to the consumer or processor.
(b) Sales of returnable soft drink bottles,
				  crates, pallets, cartons, and containers used to transport returnable soft
				  drink bottles are not taxable. Transfers of title or possession to returnable
				  oil and chemical drums to any person not regularly engaged in the business of
				  selling such returnable "oil drums" are exempt from taxation. Deposits on other
				  "returnable containers" such as barrels, drums, pallets, and wire spools are
				  subject to sales tax. Refundable deposits made for returnable cartons, crates,
				  pallets, and containers used to transport cement and cement products are not
				  taxable.
(c) Gross receipts derived
				  from the sale of or transfer of title to or possession of any returnable
				  container which does or will contain water for human consumption are
				  specifically exempt from taxation. Also specifically exempt are the charges
				  made for cartons, crates, pallets, and containers to transport such returnable
				  containers that do or will contain water for human consumption.
				  [
See:
68 O.S. §§
										1357(10)
				  and
				  1359(4),
				  (13) ]
(d) The deposits, rent or other charges made
				  for returnable cartons, crates, pallets, and containers used to transport
				  mushrooms or mushroom products from a farm for resale to the consumer or
				  processor shall be exempt from sales tax.
Amended at 12 Ok Reg
					 2635, eff 6-26-95; Amended at 18 Ok Reg 2823, eff 6-25-01; Amended at 19 Ok Reg
					 1859, eff 6-13-02; Amended 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 12 - AIRCRAFT › Section 710:65-13-63 - Exemption for aircraft repair, modification and replacement parts

Current through Vol. 41, No. 20, July 1, 2024
Beginning July 1, 2005, sales tax does not apply to sales
					 of aircraft engine repairs, modification, and replacement parts, sales of
					 aircraft frame repairs and modification, aircraft interior modification, and
					 paint, or sales of services employed in the repair, modification and
					 replacement of parts of aircraft engines, aircraft frame and interior repair
					 and modification, and paint. [See: 68 O.S. §
										1357(28)
					 ]
Added at 23 Ok Reg
					 2847, eff 6-25-06; Amended 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 13 - CONTRACTORS REFUND; CHANGE OF RATES › Section 710:65-13-70 - Refund to contractor due to change of sales tax rate

Current through Vol. 41, No. 20, July 1, 2024
(a)
Terms and limitations.
Any
				  contractor who becomes liable for additional sales tax because of an increase
				  in the rate of state, municipal, or county sales tax subsequent to the date a
				  contract is executed is entitled to a refund of the additional sales taxes paid
				  on property, equipment and services necessary to complete the contract due to
				  the increase in rate. Provided however:
(1)
				  The contractor must have a contract for the development or improvement of real
				  estate which requires the purchase of materials, supplies, and equipment by the
				  contractor to complete the contract.
(2) The contract must be a lump sum contract
				  rather than a contract which provides for or permits the pass through of the
				  additional tax to contracting entity.
(3) Subsequent to the date the contract was
				  executed a state law increasing the rate of sales tax imposed by Sales Tax Code
				  or an ordinance increasing the sales tax levy of a political subdivision
				  becomes effective.
(4) The
				  contractor makes purchases of materials, supplies and equipment required under
				  the contract paying the increased rate of sales tax.
(5) Only those purchases of materials,
				  supplies and equipment required to be made to complete the contract and affixed
				  to or used to improve the real estate will qualify for the refund.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 13 - Sales and Use Tax Exemptions › Part 14 - ESTATE SALES › Section 710:65-13-78 - Exemption for certain estate sales

Current through Vol. 41, No. 20, July 1, 2024
The gross proceeds of sales made at estate sales are exempt
					 from sales tax providing that:
(1) The
				  sale is not held for more than three days;
(2) The sale is conducted within six (6)
				  months of the date of death of the decedent;
(3) The property to be sold was part of the
				  decedent's estate; and,
(4) The
				  sale is conducted on the premises of the former residence of the decedent by a
				  person that is not required to be licensed pursuant to 19 O.S. Section
				  1601, the
				  Transient Merchant Licensing Act, or who is not otherwise required to hold a
				  sales tax permit.
Added at 20 Ok Reg
					 2175, eff 6-26-03
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 13 - Sales and Use Tax Exemptions › Part 15 - HAZARDOUS WASTES › Section 710:65-13-80 - Exemption for purchases to reduce hazardous waste

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)
"Directly used or consumed in the
				  process of treatment"
means either the tangible personal property is:
(A)
"Directly used"
in the
				  step-by-step processes by which hazardous waste is treated. Any tangible
				  personal property or any services which are only indirectly related to the
				  process of treatment are not included; or
(B)
"Consumed"
as in destroyed,
				  used up, or worn out to the degree or extent that such property cannot be
				  repaired, reconditioned, or rendered fit for further use.
"Consumed"
does not mean or include mere obsolescence.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 13 - Sales and Use Tax Exemptions › Part 16 - ELECTRONIC GOODS - REFITTING, REFURBISHING OR REPAIRING › Section 710:65-13-85 - Exemption for refitting, refurbishing, or repairing of consumer electronic goods

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)
"Qualified
				  devices"
means certain electronic consumer 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.
(2)
"Qualified purchaser"
means
				  an entity primarily engaged in the repair of consumer electronic goods which
				  purchases from the original manufacturers qualified devices for refitting,
				  refurbishing or repairing and subsequently sells these devices to either retail
				  customers or to businesses primarily engaged in the sale of the enumerated
				  qualified devices.
(3)
"Qualified purchases"
means only tangible personal property and
				  services directly related to the activity of refitting, refurbishing, and
				  repairing consumer electronic goods purchased from the original manufacturer of
				  the qualified items for subsequent sale or resale. Qualified purchasers may not
				  make exempt purchases for their regular consumer repair business, for other
				  facets of their business or for the refitting, repairing, or refurbishing of
				  consumer electronic goods purchased or acquired from sources other than the
				  original manufacturer of the qualified devices.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 13 - Sales and Use Tax Exemptions › Part 17 - EXPORT › Section 710:65-13-90 - Sales tax exemption on sales for export

Current through Vol. 41, No. 20, July 1, 2024
(a) A sale made within this State for export
				  outside the United States, is exempt as a sale for resale so long as the
				  following conditions are met:
(1) The vendor
				  issues, simultaneously with the sale, an export bill of lading; or
(2) If the vendor is not in the business of
				  shipping its goods and products, the purchaser issues an export bill of lading
				  or other documentation showing that the point of delivery of the property is
				  for use and consumption in a foreign country and that the goods will not be
				  used in the United States.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 13 - Sales and Use Tax Exemptions › Part 18 - PRECIOUS METALS › Section 710:65-13-95 - Exemption for sales of gold, silver, platinum, palladium or other bullion items

Current through Vol. 41, No. 20, July 1, 2024
(a)
General
				  provisions.
The saleof 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 is exempt . "Bullion" for purposes of this Section 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.
(b)
Eligibility.
Transactions
				  eligible for the exemption outlined in subsection (a) of this Section include:
(1) Sales of gold, silver, platinum or
				  palladium in the form of coins, bars, ingots, blanks, rounds, and
				  medallions.
(2) Sales of bullion
				  that is or was at one time used as currency or a medium of exchange in the
				  United States or a foreign country when:
(A)
				  sold for an amount based on its value as a precious metal or
(B) sold or purchased as an
				  investment.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 13 - Sales and Use Tax Exemptions › Part 19 - COUNTY, DISTRICT AND STATE FAIRS › Section 710:65-13-100 - Fairs, circuses, carnivals, and other public exhibitions; sales tax exemption for county, district and state fair authorities; purchases by contractors

Current through Vol. 41, No. 20, July 1, 2024
(a) Persons
				  conducting games of chance or skill at fairs, carnivals, circuses, expositions,
				  celebrations, bazaars, picnics and similar places and delivering merchandise as
				  prizes are deemed consumers of such articles. All sales to them of tangible
				  personal property, including merchandise, devices, apparatus, furnishings and
				  other equipment are taxable. Credit cards and extension of credit in any form,
				  given as prizes, will be deemed merchandise and taxable, unless the tax is paid
				  at the time the credit is exchanged for merchandise. Concessionaires at fairs,
				  circuses, carnivals, etc., must collect, report and remit the sales tax on all
				  their sales. The Commission reserves the right to require a concessionaire to
				  file a report and pay the tax at the close of any business day or period during
				  which he operates.
(b) However,
				  specifically exempted from sales tax are sales made upon the premises of a
				  county, district or state fair authority when said sales are made directly by
				  the county, district or state fair authority and the sales are made solely for
				  the benefit of the fair authority.
(1) For
				  purposes of this exemption, "
fair authority
" means:
(A) Any county, municipality, school
				  district, public trust or any other political subdivision of this state,
				  or
(B) Any not-for-profit
				  corporation acting pursuant to an agency, operating management agreement which
				  has been approved or authorized by the governing body of any of the entities
				  specified in (1)(A) of this subsection which conduct, operate or produce a fair
				  commonly understood to be a county, district or state fair.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 13 - Sales and Use Tax Exemptions › Part 21 - FOOD STAMPS › Section 710:65-13-110 - Sales tax exemption for food stamps

Current through Vol. 41, No. 20, July 1, 2024
(a) Sales tax does not apply to food or food
				  products for home consumption purchased in whole or in part with food coupons
				  (
"food stamps"
) issued by the U.S. Department of Agriculture
				  under the Food Stamp Program as authorized by 7 U.S.C.A. §§ 2011 -
				  2029.
(b) The exemptions set forth
				  in (a) of this Section, applies only to food or food products actually
				  purchased with food coupons. Thus, all other purchases by food coupon
				  participants that are not paid for with food coupons are subject to the
				  tax.
(c) This exemption shall be
				  inapplicable upon the effective date of any federal law that allows the State
				  of Oklahoma to participate in the federal food stamp program without the
				  requirement of this exemption. [
See:
68 O.S. §
										1357(12)
				  ]
Amended 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 23 - GAS AND ELECTRICITY › Section 710:65-13-120 - Sales tax exemption for residential use

Current through Vol. 41, No. 20, July 1, 2024
(a)
Definition.
The sale of
				  natural or artificial gas and electricity, when sold exclusively for
				  residential use is exempt from state sales tax, but remains subject to any
				  applicable municipal and county sales taxes in effect at the time of sale. The
				  term
"residential use"
means the use of gas or electricity by the
				  individual customer exclusively for domestic purposes such as lighting,
				  refrigeration, cooking, water, heating, space heating and air conditioning, in
				  a private home or individual living unit served through a single meter or a
				  master metered multi-unit apartment, condominium, or townhouse used exclusively
				  for domestic purposes. Residential use includes service to buildings
				  appurtenant to the residence, including garages, barns, and other minor
				  buildings, for use of the residents served through the residential meter.
				  Residential use does not include use in travel trailers, motor homes or other
				  recreational vehicles.
(b)
Private homes or individual living units.
Users in a private home
				  or individual living unit, such as apartments, condominiums and townhomes, who
				  are served through a single meter and whose rate has been classified by statute
				  or regulations as residential are automatically exempt.
(c)
Multiple unit dwellings.
Users in multi-unit apartments, mobile trailer home parks or condominium and
				  townhouse associations who are billed through a master meter, i.e. a single
				  meter for the entire complex, and are taking service under a commercial rate
				  may nevertheless qualify for this exemption providing the gas or electricity is
				  used exclusively for residential use as defined in (a) of this Section.
				  [
See:
68 O.S. §
										1357(8);
				  68 O.S.Supp.2004, § 1354]
Amended at 14 Ok Reg
					 2711, eff 6-26-97; Amended at 16 Ok Reg 2653, eff 6-25-99; Amended at 17 Ok Reg
					 2677, eff 6-25-00; Amended at 21 Ok Reg 2581, eff 6-25-04; Amended at 22 Ok Reg
					 1561, eff 6-11-05; 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 23 - GAS AND ELECTRICITY › Section 710:65-13-121 - RESERVED

Current through Vol. 41, No. 20, July 1, 2024
Reserved at 14 Ok Reg
					 2711, eff 6-26-97
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 13 - Sales and Use Tax Exemptions › Part 23 - GAS AND ELECTRICITY › Section 710:65-13-122 - Exemption for sales of electricity for use in a reservoir dewatering project

Current through Vol. 41, No. 20, July 1, 2024
(a)
General
				  provisions.
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 approved reservoir dewatering projects and
				  associated operations shall be exempt from the levy of sales tax.
(b)
Where to apply.
To qualify
				  for the exemption, the operator of the reservoir dewatering project must apply
				  in writing to the Business Tax Services Division, Oklahoma Tax Commission,
				  Oklahoma City, OK 73194, requesting an exemption letter.
(c)
Contents of the application
				  letter.
The letter of application must set out the name of the operator,
				  the physical location of the project, the federal identification number of the
				  operator, the date the project commenced, and the electric service account
				  number associated with services provided to the project. A copy of the Oklahoma
				  Corporation Commission Order approving the designation of the area and
				  reservoir as a "reservoir dewatering project" or a "reservoir dewatering unit"
				  must accompany the application letter.
(d)
Review and approval
				  procedure.
Upon review and approval, a letter of exemption shall be
				  issued to the operator, who must forward the exemption letter to the
				  electricity utility, to document the sales tax exemption on their purchases of
				  electricity. The letter, when provided to the utility along with a statement by
				  the operator that the purchases of electricity are exempt, shall constitute
				  "properly completed documentation certified by the Oklahoma Tax Commission" as
				  that phrase is used in
				  710:65-7-6.
(e)
Limitations.
The exemption
				  shall apply to the electricity used in reservoir dewatering projects and
				  associated operations which commenced after June 30, 2003. The exemption shall
				  not apply to the transportation or distribution of the oil or gas once it has
				  been produced.
Reserved at 14 Ok Reg
					 2711, eff 6-26-97; Added at 20 Ok Reg 2175, eff
					 6-26-03
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 13 - Sales and Use Tax Exemptions › Part 23 - GAS AND ELECTRICITY › Section 710:65-13-123 - Exemption for sales of electricity for use in enhanced recovery methods of oil production

Current through Vol. 41, No. 20, July 1, 2024
(a)
General provisions.
Beginning July 1, 2006, sales of electricity
				  to the operator of a spacing unit or lease where oil is produced or is
				  attempted to be produced using enhanced recovery methods shall be exempt from
				  the levy of sales tax. Enhanced recovery methods include but are 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.
(b)
Where to file for exemption.
To qualify for the exemption, the operator of the enhanced recovery methods on
				  a spacing unit or lease must apply in writing to the Business Tax Services
				  Division, Oklahoma Tax Commission, Oklahoma City, OK 73194, requesting an
				  exemption letter.
(c)
Supporting documentation required.
The request must set out the
				  name of the operator, the physical location of the project, the federal
				  identification number of the operator, the date the project commenced, and the
				  electric service account number associated with services provided to the
				  project and the Production Unit Number and Merge Number of the project. A copy
				  of the application [Form 1535] filed with and approved by the Oklahoma
				  Corporation Commission must accompany the request.
(d)
Review and approval
				  procedure.
Upon review and approval, a letter of exemption shall be
				  issued to the operator, who must forward the exemption letter to the electric
				  utility, to document the sales tax exemption on their purchases of electricity.
				  The letter, when provided to the utility along with a statement by the operator
				  that the purchases of electricity are exempt, shall constitute "properly
				  completed documentation certified by the Oklahoma Tax Commission" as that
				  phrase is used in
				  710:65-7-6.
(e)
Eligibility.
In order to be
				  eligible for the exemption set forth in this Section, the total content of oil
				  recovered after the use of the enhanced recovery methods must not exceed one
				  percent (1%) by volume.
(f)
Limitations.
The exemption shall apply only to the state sales tax
				  rate and not to any county or municipal sales tax rate.
Added at 23 Ok Reg
					 2847, eff 6-25-06; Amended at 25 Ok Reg 2070, eff
					 7-1-08