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 710:65-13-334 - Exemption for qualified museums

Current through Vol. 41, No. 20, July 1, 2024
(a)
General provisions.
Museums or other entities accredited by the
				  American Alliance of Museums formally the American Association of Museums are
				  exempt from the levy of sales tax on their purchases of tangible personal
				  property and services, and provided that the museum is in compliance with
				  (d)(2) of this Section, on the sales of tickets for admission.
(b)
Certification required for
				  purchases.
Certification, in which the name of the museum or other
				  accredited entity is set out on the face of the invoice or sales receipt to be
				  obtained and retained by the vendor, is required of persons making purchases on
				  behalf of a qualifying museum or other accredited entity, in order to support
				  the exemption pursuant to
OAC
710:65-3-30
				  and
				  710:65-3-33.
(c)
Application
				  procedure.
Application for the exemption is made by submitting to the
				  Taxpayer Resource Center, 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 written confirmation that the applicant is currently
				  accredited by the American Alliance of Museums formally the American
				  Association of Museums.
(d)
Exemption limited to eligible, properly-documented transactions.
(1) Only those purchases actually purchased
				  by the museum or other accredited entity, invoiced to the museum or entity, and
				  paid for by funds or check directly from the museum or other accredited entity,
				  will qualify for the exemption on purchases.
(2) To qualify for the exemption on sales of
				  admission tickets, the museum must separately state an amount equivalent to the
				  tax which would otherwise have been required to be collected on the face of the
				  admission ticket and must use the amount so stated and so collected solely for
				  the purpose of servicing debt incurred by the museum in the construction,
				  enlargement, or renovation of facilities used or to be used for the
				  entertainment, edification, or cultural cultivation of persons admitted to the
				  museum or facility. The museum or other accredited entity must maintain records
				  adequate to show that the proper amount was collected in lieu of the tax and
				  that those funds were used for purposes of servicing qualifying
				  projects.
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 710:65-13-335 - Limited exemption for organizations which sponsor and promote educational, charitable, and cultural events for disadvantaged children

Current through Vol. 41, No. 20, July 1, 2024
(a)
Qualification for educational,
				  charitable, and cultural events for disadvantaged children exemption.
The first $15,000.00 of each calendar year's sales to or by organizations which
				  were established to sponsor or promote educational, charitable, or cultural
				  events for disadvantaged children, 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 and the
				  supporting documentation described in (c) of this Section.
(c)
Supporting documentation
				  required.
To support the exemption claimed under this Section, the
				  applicant must submit to the Commission, along with the application:
(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)(3);
				  and
(2) Documentation showing that
				  the organization was established to sponsor and provide educational,
				  charitable, and cultural events for disadvantaged children, along with a
				  written description of the activities of the organization, as may be evidenced
				  by copies of one or more of the following:
(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 710:65-13-336 - Exemption for Disabled American Veterans, Department of Oklahoma, Inc. and subordinate chapters

Current through Vol. 41, No. 20, July 1, 2024
(a)
General
				  provisions.
Disabled American Veterans, Department of Oklahoma, Inc. and
				  its subordinate chapters are exempt from the levy of sales tax on purchases of
				  tangible personal property and services.
(b)
Application procedure.
Application for exemption is made by submitting to the Taxpayer Resource
				  Center, 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
				  written confirmation that the applicant is a currently recognized chapter of
				  the Disabled American Veterans, Department of Oklahoma, Inc.
Renumbered from
					 710:65-13-36 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 43 - SOCIAL, CHARITABLE, AND CIVIC ORGANIZATIONS AND ACTIVITIES › Section 710:65-13-337 - Qualifications for "Meals on Wheels" exemption

Current through Vol. 41, No. 20, July 1, 2024
(a)
Qualification for Meals on Wheels
				  exemption.
Sales tax does not apply to the sale of food, food products,
				  or any equipment or supplies used in the preparation of the food or food
				  products to or by organizations enumerated in 68 O.S. § 1357(13)(a), and
				  which are commonly referred to as "Meals on Wheels," "Mobile Meals," and the
				  like.
(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);
				  and,
(2) A written description
				  stating the activities of the organization, 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 710:65-13-338 - Qualifications for "Older Americans Act" exemption

Current through Vol. 41, No. 20, July 1, 2024
(a)
Qualification for the Older
				  Americans Act exemption.
Sales tax does not apply to the sale of food or
				  food products, or any equipment or supplies used in the preparation of the food
				  or food products to or by organizations enumerated in 68 O.S. §
				  1357(13)(b), and which receive federal funding pursuant to the Older Americans
				  Act of 1965, for purposes of providing nutrition programs for the care and
				  benefit of elderly persons.
(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, 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) Copy of notification letter approving the
				  organization for funding under the Older Americans Act of 1965.
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 710:65-13-339 - Qualifications for "Collection and Distribution Organization" exemption

Current through Vol. 41, No. 20, July 1, 2024
(a)
Qualification for Collection and Distribution Organization
				  exemption.
Sales tax does not apply to the sale of tangible personal
				  property or services to or by organizations exempt from taxation pursuant to
				  26 U.S.C.
				  §
											501(c)(3) and;
(1) are primarily involved in the collection
				  and distribution of food and household products to other organizations that
				  facilitate the distribution of such products to the needy and such distributee
				  organizations are exempt from taxation pursuant to
				  26 U.S.C.
				  §
												501(c)(3)
				  or
(2) facilitate the distribution
				  of such products to the needy.
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 710:65-13-340 - Exemptions for volunteer fire departments

Current through Vol. 41, No. 20, July 1, 2024
(a) Sales to volunteer fire departments which
				  are organized under 18 O.S. § 592 are exempt from sales tax. 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 that the department is registered with the Oklahoma Secretary of
				  State.
(b) A vendor shall obtain
				  the documentation set out in
OAC
710:65-7-15
				  in order to be relieved of liability for sales tax on such sales.
(c) Additionally, volunteer fire departments
				  which are organized under 18 O.S. Section 592 are exempt from having to charge
				  sales tax on the first Fifteen Thousand Dollars ($15,000.00) of sales per year
				  which are made for the purpose of raising funds for the benefit of the
				  department, provided the sales are made on no more than six days per year. [68
				  O.S. § 1356(19)]
Added at 22 Ok Reg
					 1561, eff 6-11-05; Amended at 25 Ok Reg 2070, eff 7-1-08; 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 43 - SOCIAL, CHARITABLE, AND CIVIC ORGANIZATIONS AND ACTIVITIES › Section 710:65-13-341 - Exemption for Council organizations or similar state supervisory organizations of Boy Scouts of America, Girl Scouts of U.S.A., and Camp Fire USA

Current through Vol. 41, No. 20, July 1, 2024
(a)
General
				  provisions.
Council and state supervisory organizations of the Boy
				  Scouts of America, Girl Scouts of U.S.A., and Camp Fire USA are exempt from the
				  levy of sales tax on purchases of tangible personal property and services.
Dens
,
packs
,
troops
, or similar groups
				  affiliated with a council or state supervisory organization of the Boy Scouts
				  of America, Girl Scouts of U.S.A., or Camp Fire USA are not included within the
				  scope of the exemption described in this Section.
(b)
Application procedure.
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 a
				  determination letter or group ruling from the Internal Revenue
				  Service.
Renumbered from
					 710:65-13-41 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 43 - SOCIAL, CHARITABLE, AND CIVIC ORGANIZATIONS AND ACTIVITIES › Section 710:65-13-342 - Qualifications for "Juvenile Rehabilitation" exemption

Current through Vol. 41, No. 20, July 1, 2024
(a)
Qualification for the Juvenile
				  Rehabilitation exemption.
Sales tax does not apply to the sale of goods
				  or services to organizations which take court-adjudicated juveniles for
				  purposes of rehabilitation and which are exempt from taxation pursuant to the
				  provisions of the Internal Revenue Code,
				  26 U.S.C.,
				  Section 501(c)(3). However,
				  at least fifty percent (50%) of the juveniles served by the organization must
				  be court-adjudicated and the organization must receive state funds in an amount
				  which is less than ten percent (10%) of the annual budget of the
				  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) 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 copy of the last audit, income tax
				  informational return, or other financial statements which will show that for
				  the last fiscal year end before application, less than 10% of the budget of the
				  organization was from state funds;
(3) A statement signed by a responsible
				  officer of the organization that sets out the percentage of juveniles served
				  which were court-adjudicated during the last fiscal year, giving the total
				  number served, and the total number of those that were court-adjudicated;
(4) A written description stating
				  the activities of the organization, 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 which states the services provided by 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 710:65-13-343 - Exemption for qualified youth athletic teams

Current through Vol. 41, No. 20, July 1, 2024
(a)
General provisions.
Sales
				  tax does not apply to the first $15,000.00 of each year's sales to or by youth
				  athletic teams, made for the purpose of raising funds for the benefit of the
				  team. In order to qualify for exemption the youth athletic team must be a part
				  of an athletic organization exempt from federal income taxation pursuant to
				  26 U.S.C.
				  §
											501(c)(4).
(b)
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) 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) A written description
				  stating the activities of the organization, 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 710:65-13-344 - Exemption for tax exempt, nonprofit organizations, which provide services during the day to homeless persons

Current through Vol. 41, No. 20, July 1, 2024
(a)
Qualification for tax-exempt, nonprofit organizations which provide
				  services during the day to homeless person exemption.
Sales of tangible
				  personal property to a nonprofit organization exempt from income taxation
				  pursuant to the provisions of the Internal Revenue Code,
				  26 U.S.C.
				  Section 501(c)(3), which is
				  organized primarily for the purpose of providing services to homeless persons
				  during the day and located in a metropolitan area with a population in excess
				  of five hundred thousand (500,000) persons according to the latest Federal
				  Decennial Census 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.
				  Section 501(c)(3);
				  and
(2) Documentation showing that
				  the organization was established to provide services to homeless persons during
				  the day and is located in a metropolitan area with a population in excess of
				  five hundred thousand (500,000) persons according to the latest Federal
				  Decennial Census. Also, a written description of the services of the
				  organization, as may be 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 710:65-13-345 - Exemption for tax exempt organizations, which provide funding for the preservation of wetlands or habitats for wild ducks or preservation and conservation of wild turkeys

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 or by an organization exempt
				  from income taxation pursuant to the provisions of the Internal Revenue Code,
				  26 U.S.C.
				  Section 501(c)(3), for
				  events the principal purpose of which is to provide funding for the
				  preservation of wetlands and habitats for wild ducks or preservation and
				  conservation of wild turkeys.
(b)
Exemption limited to eligible, properly-documented transactions.
Only those purchases or sales which are made for an event, the principal
				  purpose of which is to provide funding for the preservation of wetlands and
				  habitats for wild ducks and/or the preservation and conservation of wild
				  turkeys will qualify for the exemption described 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) 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,
(2) A written description
				  stating the activities of the organization, 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 710:65-13-346 - Exemption for tax exempt organizations which are a part of a network of community-based, autonomous member organizations providing job training and employment services

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 an organization, exempt from
				  income taxation pursuant to Section 501(c)(3) of the Internal Revenue Code,
				  which is a part of a network of community-based, autonomous member
				  organizations provided that the organization meets the following criteria;
(1) Serves people with workplace
				  disadvantages and disabilities by providing job training and employment
				  services, as well as job placement opportunities and post-employment support,
(2) Has locations in the United
				  States and at least twenty other countries,
(3) Collects donated clothing and household
				  goods to sell in retail stores and provides contract labor services to business
				  and government, and
(4) Provides
				  documentation to the Oklahoma Tax Commission that over seventy-five percent
				  (75%) of its revenues are channeled into employment, job training and placement
				  programs and other critical community services.
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 710:65-13-347 - Exemption for specialized facilities, which provide services for physically and mentally handicapped persons

Current through Vol. 41, No. 20, July 1, 2024
(a)
Qualification for specialized facilities, which provide services for
				  physically and mentally handicapped persons.
Sales of tangible personal
				  property and services are exempt from sales tax when made to an organization
				  exempt from income taxation pursuant to the provisions of the Internal Revenue
				  Code,
				  26 U.S.C.,
				  Section 501(c)(3), which
				  assists, trains, educates, and provides housing for physically and mentally
				  handicapped persons provided that the organization receives at least
				  eighty-five percent (85%) of its annual budget from state or federal
				  funds.
(b)
Application
				  process.
(1)
Application.
All "specialized facilities" shall file an Application/Intent to Qualify with
				  the Commission. The Application/Intent to Qualify shall be on forms provided by
				  the Commission and shall include, as attachments, the following information:
(A) 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);
(B) A written description stating the
				  activities of the organization, as evidenced by copies of:
(i) Articles of incorporation;
(ii) By-laws;
(iii) Brochure; or
(iv) Notarized letter from the President or
				  Chairman of the organization; AND
(C) Copy of the organization's annual budget
				  representing that eighty-five percent (85%) of its budget is from state or
				  federal funds.
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 710:65-13-348 - Limited exemption for qualified neighborhood watch organizations

Current through Vol. 41, No. 20, July 1, 2024
(a)
Qualification for exemption.
Effective July 1, 2005, the first
				  $2,000 of each calendar year's sales of tangible personal property or services,
				  to, by, or for the benefit of a qualified neighborhood watch organization that
				  is endorsed or supported by or working directly with a law enforcement agency
				  with jurisdiction in the area in which the neighborhood watch organization is
				  located are exempt from sales tax. For purposes of this exemption
				  "
qualified neighborhood watch organization
"
means an
				  organization that is a not-for-profit corporation under the laws of the State
				  of Oklahoma that was created to help prevent criminal activity in an area
				  through community involvement and interaction with local law enforcement and
				  which is one of the first two thousand organizations which makes application to
				  the Oklahoma Tax Commission for the exemption after March 29, 2006.
[68 O.S. § 1356(53)]
(b)
Application process.
Only the first two thousand applications
				  received by the Oklahoma Tax Commission are eligible for exemption. 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
				  showing that the organization is a not-for profit corporation under the laws of
				  Oklahoma established to help prevent criminal activity in a specific area
				  through community involvement and interaction with local law enforcement, as
				  may be evidenced by copies of one or more of the following:
(A) Articles of incorporation;
(B) By-laws;
(C) Other documents that show the intent of
				  the incorporators at the time of incorporation.
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 710:65-13-349 - Exemption for sale of food boxes

Current through Vol. 41, No. 20, July 1, 2024
Sales of boxes of food by a church or by an
					 organization, which is exempt from taxation pursuant to the provisions of the
					 Internal Revenue Code,
					 26 U.S.C.,
					 Section 501(c)(3)
are exempt from sales tax, provided the boxes
only contain
					 edible staple food items. To qualify under the provisions of
					 this
Section
, the organization must be organized for the
					 primary purpose of feeding needy individuals or to encourage volunteer service
					 by requiring such service in order to purchase food.
Added at 24 Ok Reg
					 2397, eff 6-25-07
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 710:65-13-350 - Exemption for Daughters of the American Revolution

Current through Vol. 41, No. 20, July 1, 2024
(a)
General provisions.
Sales of
				  tangible personal property or services to or by the Daughters of the American
				  Revolution 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)
				  Written confirmation that the applicant is currently recognized as an Oklahoma
				  chapter of the Daughters of the American Revolution; and
(2) A written description stating the
				  activities of the organization, 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 710:65-13-351 - Exemption for Veterans of Foreign Wars, Department of Oklahoma, Inc. and subordinate posts

Current through Vol. 41, No. 20, July 1, 2024
(a)
General
				  provisions.
Sales of tangible personal property or services to or by the
				  Veterans of Foreign Wars, Department of Oklahoma, Inc. and its subordinate
				  posts 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)(19);
(2) Written confirmation that the applicant
				  is currently recognized as a post of the Veterans of Foreign Wars, Department
				  of Oklahoma, Inc.; and
(3) A
				  written description stating the activities of the organization, 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 710:65-13-352 - Exemption for YWCA or YMCA organizations

Current through Vol. 41, No. 20, July 1, 2024
(a)
General provisions.
Sales of
				  tangible personal property or services to or by YWCA or YMCA organizations 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) Written confirmation that the
				  applicant is currently recognized as part of a national nonprofit community
				  service organization meeting the health and social service needs of its
				  members; and
(2) A written
				  description stating the activities of the organization, 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 710:65-13-353 - Exemption for organizations primarily engaged in providing educational services and programs concerning health-related diseases and conditions

Current through Vol. 41, No. 20, July 1, 2024
(a)
Qualification for organizations primarily engaged in providing
				  educational services and programs concerning health-related diseases and
				  conditions exemption.
Sales of tangible personal property or services to
				  an organization primarily engaged in providing educational services and
				  programs concerning health-related diseases and conditions to individuals
				  suffering from such health-related diseases and conditions, their caregivers
				  and family members, or in health-related research of such diseases and
				  conditions, or both, are exempt from sales tax. However, in order to qualify,
				  such organization must itself be a member of a tax-exempt organization that is
				  primarily engaged in advancing the purposes of its member organizations through
				  fundraising, public awareness or other efforts for the benefit of its member
				  organizations.
(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)(3);
(2) Proof of membership in a tax-exempt
				  organization primarily engaged in advancing the purposes of its member
				  organization, including a description of the activities of the membership
				  organization; and
(3) Documentation
				  showing that the organization is primarily engaged either in providing
				  educational services, programs or support concerning health-related diseases
				  and conditions to individuals suffering from such diseases or their caregivers
				  and family members and or health-related research of such diseases or
				  conditions, along with a written description of the activities of the
				  organization, as may be evidenced by copies of one or more of the following:
(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 710:65-13-354 - Exemption for organizations whose purpose is to provide training and education to developmentally disabled persons

Current through Vol. 41, No. 20, July 1, 2024
(a)
Qualification for organizations
				  whose purpose is to provide training and education to developmentally disabled
				  persons.
Sales to or by qualifying organizations of tangible personal
				  property and services to be used exclusively for charitable or educational
				  purposes are exempt from sales tax. To qualify an organization must be exempt
				  from taxation pursuant to Section 501(c)(3) of the Internal Revenue Code; must
				  have filed a Not-for-Profit Certificate of Incorporation in Oklahoma, and must
				  be organized for the purpose of providing training and education to
				  developmentally disabled individuals; educating the community about the rights,
				  abilities and strengths of developmentally disabled individuals; and promoting
				  unity among developmentally disabled individuals in their community and
				  geographic area.
(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)(3);
(2) Proof of Not-for-Profit Certificate of
				  Incorporation in Oklahoma; and
(3)
				  Documentation showing that the organization is organized for the purpose of
				  providing training and education to developmentally disabled individuals,
				  educating the community about the rights, abilities and strengths of
				  developmentally disabled individuals and promoting unity among developmentally
				  disabled individuals in their community and geographic area, along with a
				  written description of the activities of the organization, as may be evidenced
				  by copies of one or more of the following:
(A) Articles of incorporation;
(B) By-laws;
(C) Brochure; or
(D) Notarized letter from the President or
				  Chairman of the organization which states the services provided by 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 710:65-13-355 - Exemption for shelters for abused, neglected, or abandoned children from birth to age eighteen

Current through Vol. 41, No. 20, July 1, 2024
(a)
Qualification for shelters for abused, neglected, or abandoned children
				  from birth to age eighteen.
Sales of tangible personal property and
				  services to an organization exempt from taxation pursuant to Section 501(c)(3)
				  of the Internal Revenue Code, which is a shelter for abused, neglected, or
				  abandoned children from birth to age eighteen.
(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)(3);
				  and
(2) Documentation showing that
				  the organization is a shelter for abused, neglected, or abandoned children from
				  birth to age eighteen.
(3) A
				  written description of the activities of the organization, as may be evidenced
				  by copies of one or more of the following:
(A) Articles of incorporation;
(B) By-laws;
(C) Brochure;
(D) Intake documents or other forms used to
				  obtain information from clients which specifically reflect age of children and
				  reason for being sheltered; or
(E)
				  Notarized letter from the President or Chairman of the organization which
				  states the services provided by 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 710:65-13-356 - Exemption for Blue Star Mothers of America, Inc

Current through Vol. 41, No. 20, July 1, 2024
(a)
Qualification for Blue Star Mothers
				  of America, Inc.
Sales of tangible personal property made to tax exempt
				  501(c)(19) service organizations of mothers who have children serving or have
				  served in the military known as the Blue Star Mothers of America, Inc. are
				  exempt from state sales tax. The exemption shall only apply to purchases of
				  tangible personal property actually sent to United States Military personnel
				  overseas who are serving in a combat zone.
(b)
Administration.
Pursuant to
				  statute, the exemption for sales to "Blue Star Mothers of America, Inc." will
				  be administered as a refund of state sales taxes which were paid by "Blue Star
				  Mothers of America, Inc." to vendors. State sales tax shall only be refundable
				  on purchases of tangible personal property actually sent to United States
				  Military personnel overseas who are serving in a combat zone.
(c)
Refund procedure.
Before
				  making its first refund claim or simultaneous thereto the claimant organization
				  must provide to the Business Tax Services Division the following information:
(1) A 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)(19);
(2) A written description stating the
				  activities of the organization, 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 710:65-13-357 - Organizations providing funding for scholarships in the medical field

Current through Vol. 41, No. 20, July 1, 2024
(a)
Qualification for exemption.
Sales tax does not apply to the sale
				  of food and snacks items to or by organizations exempt from taxation pursuant
				  to Internal Revenue Code,
				  26 U.S.C.,
				  Section 501(c)(3) who
				  primary and principal purpose is providing funding for scholarships in the
				  medical field.
(b)
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) 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,
(2) A written description
				  stating the activities of the organization, 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 710:65-13-358 - Exemption for sale of event tickets by organizations supporting general hospitals

Current through Vol. 41, No. 20, July 1, 2024
Sales of tickets for admission to events held by
					 organizations exempt from taxation pursuant to the Internal Revenue Code,
					 26 U.S.C.
					 501(c)(3) that are organized
					 for the purpose of supporting general hospitals licensed by the State
					 Department of Health are exempt from sales tax. [68 O.S. §
										1356(73)
					 ]
Added at 26 Ok Reg
					 2354, eff 6-25-09
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 710:65-13-359 - Nonprofit foundations supporting NRA and other like organizations

Current through Vol. 41, No. 20, July 1, 2024
(a)
Qualifications for exemption.
Sales of property to a nonprofit
				  foundation which raises tax deductible contributions in support of a wide range
				  of firearms related public interest activities of the National Rifle
				  Association of America and other organizations that defend and foster the
				  Second Amendment are exempt from sales tax.
(b)
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) A letter from the
				  Internal Revenue Service (IRS) recognizing the foundation or organization as
				  exempt from federal income taxation pursuant to
				  26 U.S.C.
				  §
												501(c)(3);
				  and
(2) A written description of
				  the qualifying activities of the foundation or organization, as may be
				  evidenced by copies of:
(A) Articles of
				  incorporation;
(B)
				  By-laws;
(C) Brochure;
				  and
(D) Notarized letter from the
				  President or Chairman of the foundation or
				  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 710:65-13-360 - Grassroots fundraising programs supporting the NRA

Current through Vol. 41, No. 20, July 1, 2024
(a)
Qualification for exemption.
Sales of property to or by grassroots fundraising programs related to events to
				  raise funds for nonprofit foundations which raise tax deductible contributions
				  in support of firearms related public interest activities of the National Rifle
				  Association are exempt from sales tax.
(b)
Exemption limited to eligible,
				  properly documented transactions.
Only those purchases or sales which
				  are made in relation to events to raise funds for nonprofit foundations which
				  raise tax deductible contributions in support of firearms related public
				  interest activities of the National Rifle Association will qualify for the
				  exemption described 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 a written
				  description stating the activities of the organization, as evidenced by copies
				  of:
(1) Articles of incorporation;
(2) By-laws;
(3) Brochure; or,
(4) 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 710:65-13-361 - RESERVED

Current through Vol. 41, No. 20, July 1, 2024
Reserved 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 43 - SOCIAL, CHARITABLE, AND CIVIC ORGANIZATIONS AND ACTIVITIES › Section 710:65-13-362 - Exemption for Boys & Girls Clubs of America affiliates

Current through Vol. 41, No. 20, July 1, 2024
(a)
General
				  provisions.
Sales of tangible personal property or services to any Boys
				  & Girls Clubs of America affiliate in Oklahoma which is not affiliated with
				  the Salvation Army and which is exempt from taxation pursuant to the Internal
				  Revenue Code,
				  26 U.S.C.
				  §
											501(c)(3) 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) Letter from the Internal Revenue
				  Service recognizing the organization as exempt from federal income taxation
				  pursuant to
				  26 U.S.C.
				  §
												501(c)(3);
				  and
(2) Documentation verifying
				  that the applicant club is not affiliated with the Salvation
				  Army.
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 710:65-13-363 - Exemption for the National Guard Association 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)(19) and which
				  is known as the National Guard Association 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)(19);
				  and
(2) Written confirmation that
				  the applicant is currently recognized as the National Guard Association of
				  Oklahoma.