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 23 - GAS AND ELECTRICITY › Section 710:65-13-124 - Rural electric cooperatives

Current through Vol. 41, No. 20, July 1, 2024
(a)
General Rule.
Purchases by rural electric cooperatives and foreign
				  corporations transacting business under the Rural Electric Cooperative Act of
				  tangible personal property or taxable services are exempt from sales
				  tax.
(b)
Sales related to the
				  construction of a facility for a rural electric
				  cooperative
.
Sales of tangible personal property
				  consumed or incorporated in the construction or expansion of a facility for a
				  corporation organized under Section
				  437 et
				  seq. of Title 18 of the Oklahoma Statutes as a rural electric
				  cooperative
are exempt from sales tax.
For purposes of this
				  paragraph, sales made to a contractor or subcontractor that has previously
				  entered into a contractual relationship with a rural electric cooperative for
				  construction or expansion of a facility shall be considered sales made to a
				  rural electric cooperative
are also exempt.
(c)
Documentation required on sales to
				  a contractor or subcontractor with a rural electric cooperative.
In the
				  case of a sale to a contractor or subcontractor claiming exemption pursuant to
				  subsection (b) of this Section, the vendor must obtain:
(1) Documentation indicating the contractual
				  relationship between the contractor or subcontractor and the rural electric
				  cooperative; and
(2) Certification,
				  by the purchasing contractor or subcontractor, as the case may be, setting out
				  the name of the rural electric cooperative, and stating that the purchases are
				  being made pursuant to a contract with that rural electric cooperative and that
				  they are necessary for construction or expansion of a facility owned by that
				  rural electric cooperative.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 13 - Sales and Use Tax Exemptions › Part 25 - GOVERNMENTAL ENTITIES › Section 710:65-13-131 - Sales to U.S. government contractors; taxable and exempt transactions

Current through Vol. 41, No. 20, July 1, 2024
Sales of tangible personal property to agents of the United
					 States government are exempt from sales tax if ownership and possession of such
					 property transfers immediately to the United States government. Sales to
					 contractors who are improving real property for the United States government
					 are not considered to be sales in which ownership transfers immediately to the
					 United States government and are therefore taxable. [
See:
68 O.S.
					 §
										1356(1),(2),(3)
					 ]
Amended at 12 Ok Reg
					 2635, eff 6-26-95; 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 25 - GOVERNMENTAL ENTITIES › Section 710:65-13-132 - Sheriff's purchases; taxable and exempt transactions

Current through Vol. 41, No. 20, July 1, 2024
Purchases by a county sheriff or county sheriff's office,
					 as agent for the county, of food to be used in feeding prisoners are exempt
					 from sales tax. Purchases made by a county sheriff personally or on behalf of a
					 prisoner are subject to tax. [
See:
68 O.S. §
										1356(10)
					 ]
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 25 - GOVERNMENTAL ENTITIES › Section 710:65-13-133 - State parks

Current through Vol. 41, No. 20, July 1, 2024
(a)
General
				  provisions.
Sales of tangible personal property or services, directly
				  used in or for the benefit of a state park, and made to an organization which
				  is exempt from taxation pursuant to the provisions of the Internal Revenue
				  Code,
				  26 U.S.C.,
				  §
											501(c)(3) and
				  organized primarily for the purpose of supporting one or more state parks
				  located in this state, 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) 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 25 - GOVERNMENTAL ENTITIES › Section 710:65-13-134 - Sales under public contract with the Oklahoma Tourism and Recreation Department

Current through Vol. 41, No. 20, July 1, 2024
(a) The sale of
				  tangible personal property or services to any person with whom the Oklahoma
				  Tourism and Recreation Department has entered into a public contract and which
				  is necessary for carrying out such contract to assist the Department in the
				  development and production of advertising, promotion, publicity and public
				  relations programs is exempt from sales tax.
(b) In the case of a sale to a person
				  claiming exemption pursuant to subsection (a) of this Section, the vendor must
				  obtain:
(1) A copy of the exemption letter or
				  card issued to the Oklahoma Tourism and Recreation Department; and
(2) Documentation indicating a contract to
				  develop/produce advertising, promotion, publicity and/or public relations
				  programs between the person claiming exemption and the Oklahoma Tourism and
				  Recreation Department.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 13 - Sales and Use Tax Exemptions › Part 26 - SPACE INDUSTRIES [Reserved] › Section 710:65-13-135 - RESERVED

Current through Vol. 41, No. 20, July 1, 2024
Reserved 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 26 - SPACE INDUSTRIES [Reserved] › Section 710:65-13-136 - RESERVED

Current through Vol. 41, No. 20, July 1, 2024
Reserved 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 26 - SPACE INDUSTRIES [Reserved] › Section 710:65-13-137 - RESERVED

Current through Vol. 41, No. 20, July 1, 2024
Reserved 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 26 - SPACE INDUSTRIES [Reserved] › Section 710:65-13-138 - RESERVED

Current through Vol. 41, No. 20, July 1, 2024
Reserved 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 26 - SPACE INDUSTRIES [Reserved] › Section 710:65-13-139 - RESERVED

Current through Vol. 41, No. 20, July 1, 2024
Reserved 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 27 - TRUST AUTHORITIES › Section 710:65-13-140 - Trust authority transactions [AMENDED AND RENUMBERED TO 710:65-13-550]

Current through Vol. 41, No. 20, July 1, 2024
Amended at 11 Ok Reg
					 3521, eff 6-26-94; Amended at 17 Ok Reg 2677, eff 6-25-00; Amended and
					 renumbered to 710:65-13-550 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 29 - MANUFACTURING › Section 710:65-13-150 - Manufacturing exemption; taxable and exempt transactions [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Amended 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 14 Ok Reg 2711, eff 6-26-97; Amended at 15 Ok Reg
					 2827, eff 6-25-98; Revoked at 15 Ok Reg 4315, eff 9-16-98 (emergency); 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 29 - MANUFACTURING › Section 710:65-13-151 - Use of manufacturer's limited exemption certificate; guidelines to determine if exemption applies [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Amended at 14 Ok Reg
					 2711, eff 6-26-97; Amended at 15 Ok Reg 2827, eff 6-25-98; Revoked at 15 Ok Reg
					 4315, eff 9-16-98 (emergency); 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 29 - MANUFACTURING › Section 710:65-13-152 - Manufactured goods transported out of Oklahoma [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Revoked at 11 Ok Reg
					 3521, eff 6-26-94
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 13 - Sales and Use Tax Exemptions › Part 29 - MANUFACTURING › Section 710:65-13-152.1 - Manufactured goods transported out of Oklahoma

Current through Vol. 41, No. 20, July 1, 2024
(a) A manufacturer may sell tangible personal
				  property it manufactures, exempt from sales tax, to a person who immediately
				  takes the manufactured item outside Oklahoma for immediate and exclusive use
				  outside Oklahoma. Provided however, that sales at a retail outlet shall not
				  qualify for the exemption.
(b) In
				  order to qualify for this exemption, the purchaser must give a written
				  statement to the manufacturer-seller that the property will leave the State and
				  will not be used in Oklahoma.
(c)
				  For purposes of this section,
"retail outlet"
means any place
				  where sales of tangible personal property are made in small quantities to
				  ultimate consumers to meet personal needs, rather than for commercial or
				  industrial uses of the articles sold. [
See:
68 O.S. §
										1359(5)
				  ]
Added at 11 Ok Reg
					 4695, eff 8-15-94 (emergency); Added at 12 Ok Reg 2635, eff 6-26-95; Amended at
					 29 Ok Reg 542, eff 5-11-12
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 13 - Sales and Use Tax Exemptions › Part 29 - MANUFACTURING › Section 710:65-13-154 - 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.§ 3601 et seq., shall be eligible to receive the
					 credit described in
					 710:65-13-153
					 or
					 710:65-13-155.
					 [
See:
68 O.S. § 3607]
Added at 11 Ok Reg
					 3521, eff 6-26-94; Amended at 21 Ok Reg 2581, eff 6-25-04; Amended at 23 Ok Reg
					 2847, eff 6-25-06
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 13 - Sales and Use Tax Exemptions › Part 29 - MANUFACTURING › Section 710:65-13-155 - Exemption for sales of tangible personal property to be consumed or incorporated in the construction or expansion of a qualified aircraft maintenance or manufacturing facility

Current through Vol. 41, No. 20, July 1, 2024
(a)
Qualification.
Sales of tangible personal property to a qualified
				  aircraft maintenance or manufacturing facility to be consumed or incorporated
				  in a new facility or to expand an existing facility are exempt from sales and
				  use tax. For purposes of this exemption, sales made to a contractor or
				  sub-contractor who has previously entered into a contractual relationship with
				  a qualified aircraft maintenance or manufacturing facility for construction or
				  expansion of a facility shall be considered sales made to the qualified
				  aircraft maintenance or manufacturing facility.
(1) For purposes of this exemption
				  "
facility
" is defined as buildings and land improvements used in
				  maintaining or manufacturing aircraft, except that up to ten percent (10%) of
				  the square feet of such building may be devoted to office space used to provide
				  clerical support for the manufacturing operation.
(2) For purposes of this exemption,
				  "
aircraft maintenance or manufacturing facility
" is defined as any
				  enterprise whose total cost of construction exceeds the sum of Five Million
				  Dollars ($5,000,000.00) and which employs at least Two Hundred Fifty (250) new
				  full-time-equivalent employees, as certified by the Employment Security
				  Commission, upon completion of the facility.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 13 - Sales and Use Tax Exemptions › Part 29 - MANUFACTURING › Section 710:65-13-156

Current through Vol. 41, No. 20, July 1, 2024
Added at 23 Ok Reg
					 2847, eff 6-25-06; 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 29 - MANUFACTURING › Section 710:65-13-157 - Exemption for persons engaged in the extraction and manufacturing crushed stone and sand

Current through Vol. 41, No. 20, July 1, 2024
(a)
General
				  rule.
The extraction and manufacturing of crushed stone and sand are
				  manufacturing operations and the persons engaged in these operations, upon
				  application will be issued Manufacturer Exemption Permits which will allow them
				  to make purchases exempt from sales or use tax of tangible personal property or
				  services to be used or consumed in all phases of the extraction and
				  manufacturing of crushed stone and sand.
(b)
Activities included in exempt
				  operations.
The exemption includes but is
not limited to site
				  preparation, dredging, overburden removal, explosive placement and detonation,
				  onsite material hauling and/or transfer, material washing, screening and/or
				  crushing, product weighing and site reclamation.
(c)
Administration.
Persons
				  claiming exemption from sales or use tax under this Section should claim
				  exemption from sales or use tax from their vendors when making purchases and
				  provide their vendors a copy of their Manufacturer Exemption Permit as set out
				  in
OAC
710:65-7-9
				  to support their claimed exemption.
Added at 24 Ok Reg
					 2397, eff 6-25-07; 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 29 - MANUFACTURING › Section 710:65-13-158 - Sales of rolling stock

Current through Vol. 41, No. 20, July 1, 2024
On or after July 1, 2019, and prior to July 1, 2024, sales
					 or leases of rolling stock when sold or leased by the manufacturer, regardless
					 of whether the purchaser is a public services corporation engaged in business
					 as a common carrier of property or passengers by railway, for use or
					 consumption by a common carrier directly in the rendition of public service are
					 exempt from sales tax. For purposes of this Section, "rolling stock" means
					 locomotives, autocars and railroad cars and "sales or leases" includes railroad
					 car maintenance and retrofitting of railroad cars for their further use only on
					 the railways.
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 31 - MEDICINE, MEDICAL APPLIANCES, AND HEALTH CARE ENTITIES AND ACTIVITIES › Section 710:65-13-170 - Drugs and prosthetic devices

Current through Vol. 41, No. 20, July 1, 2024
(a)
Prescriptiondrugs.
Sales of drugs prescribed for the treatment of
				  human beings by a person licensed to prescribe the drugs are exempt from sales
				  tax. Ocular lenses, if permanently implanted through medical surgery, and sales
				  of insulin and medical oxygen are also exempt from sales tax. [68 O.S.§
				  1357(9)]
(b)
Over-the-counter
				  drugs.
Sales of over-the-counter drugs do not qualify for the sales tax
				  exemption outlined in subsection (a) of this Section.
(c)
Prosthetic devices.
Sales of
				  prosthetic devices as defined in
				  710:65-13-169 for use by an
				  individual are exempt from sales tax.
(d)
Documentation required to be
				  maintained by the vendor when sales are made to healthcare providers.
For sales qualifying for exemption pursuant to subsections (a) and (c) of this
				  Section to entities providing healthcare services to individuals, the
				  documentation set out in (1) or (2) of this subsection must be obtained by the
				  vendor and maintained as part of the vendor's records to substantiate the
				  exemption claimed.
(1) Where the healthcare
				  provider presents its direct payment permit, vendors should obtain and maintain
				  in their files and records the information outlined in
OAC
710:65-7-10, or
(2) Sufficiently detail the product sold and
				  disclose as a separate line item on the bill or invoice.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 13 - Sales and Use Tax Exemptions › Part 31 - MEDICINE, MEDICAL APPLIANCES, AND HEALTH CARE ENTITIES AND ACTIVITIES › Section 710:65-13-171 - Sales of prosthetic devices, durable medical equipment and mobility-enhancing equipment

Current through Vol. 41, No. 20, July 1, 2024
(a)
General
				  provisions.
Sales of prosthetic devices, durable medical equipment and
				  mobility- enhancing equipment when administered, distributed or prescribed by a
				  practitioner who is authorized by law to administer, distribute or prescribe
				  such items are exempt from sales tax.
(b)
Documentation required to be
				  maintained by the vendor.
The documentation set out in (1) and (2) of
				  this subsection must be obtained by the vendor and maintained as part of the
				  vendor's records to substantiate the exemption claimed:
(1) Name and address of the purchaser or
				  lessee or person on whose behalf the item is being purchased or
				  leased;
(2) A copy of the
				  prescription or work order.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 13 - Sales and Use Tax Exemptions › Part 31 - MEDICINE, MEDICAL APPLIANCES, AND HEALTH CARE ENTITIES AND ACTIVITIES › Section 710:65-13-172 - Exemption for health centers, indigent health care clinics, certain community-based health care centers, and community mental health centers

Current through Vol. 41, No. 20, July 1, 2024
(a)
Qualification for the exemption for health centers, indigent health care
				  clinics, certain community-based health care centers and community mental
				  health centers.
Sales tax does not apply to the sale of tangible
				  personal property or taxable services when sold to:
(1) Any health center as defined in Section
				  254b(a) of Title 42 of the United States Code;
(2) Any clinic receiving disbursements of
				  state monies from the Indigent Health Care Revolving Fund pursuant to the
				  provisions of Section
				  66
				  of Title 56 of the Oklahoma Statues;
(3) Any community-based health center which
				  provides primary care services at no cost to the recipients,
and
is exempt from taxation pursuant to the provisions of Section 501(c)(3) of the
				  Internal Revenue Code,
				  26 U.S.C.,
				  Section 501(c)(3). For
				  purposes of this Section,
"primary care services"
means health
				  services related to family medicine, internal medicine, pediatrics, obstetrics,
				  or gynecology that are furnished by physicians, and where appropriate,
				  physician assistants, nurse practitioners, or other licensed medical
				  professionals; or
(4) Any community
				  mental health center as defined in Section 3-302 of Title 43A of the Oklahoma
				  Statutes. For purposes of this Section, "
community mental health
				  center
" means
a facility offering:
(A)
A comprehensive array of
				  community-based mental health services, including, but not limited to,
				  outpatient treatment, emergency evaluation and care, consultation, education,
				  rehabilitation services, and aftercare, and
(B)
Certain services at the option of
				  the center, including, but not limited to, inpatient treatment, training
				  programs, and research and evaluation programs.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 13 - Sales and Use Tax Exemptions › Part 31 - MEDICINE, MEDICAL APPLIANCES, AND HEALTH CARE ENTITIES AND ACTIVITIES › Section 710:65-13-173 - Exemption for medical appliances, medical devices and other medical equipment furnished to Medicare/Medicaid program recipients

Current through Vol. 41, No. 20, July 1, 2024
(a)
General
				  provisions.
Sales of medical appliances, medical devices and other
				  medical equipment are exempt if all of the following requirements are met:
(1) The item is a drug, medical appliance,
				  medical device, or medical equipment as defined in
				  710:65-13-169;
(2) The item is administered or distributed
				  by a "practitioner" or purchased or leased, by or on behalf of an individual,
				  pursuant to a prescription or work order of a practitioner; and
(3) The item is furnished to a Medicare or
				  Medicaid program recipient and the cost of said item will be reimbursed by
				  Medicare or Medicaid.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 13 - Sales and Use Tax Exemptions › Part 31 - MEDICINE, MEDICAL APPLIANCES, AND HEALTH CARE ENTITIES AND ACTIVITIES › Section 710:65-13-174 - Exemption for tax-exempt, independent, nonprofit biomedical research foundations

Current through Vol. 41, No. 20, July 1, 2024
(a)
Qualification for tax-exempt, independent, nonprofit biomedical research
				  foundations.
Sales of tangible personal property or taxable services to
				  independent, nonprofit biomedical research foundations who are entities
				  qualified pursuant to
				  26 U.S.C.
				  §
											501(c)(3) and who
				  provide educational programs for Oklahoma science students and teachers will be
				  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 foundation 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, 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.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 13 - Sales and Use Tax Exemptions › Part 31 - MEDICINE, MEDICAL APPLIANCES, AND HEALTH CARE ENTITIES AND ACTIVITIES › Section 710:65-13-175 - Exemption for tax-exempt, independent, nonprofit community blood banks headquartered in this state

Current through Vol. 41, No. 20, July 1, 2024
(a)
Qualification in general.
Sales of tangible personal property or
				  taxable services to tax-exempt, independent, nonprofit community blood banks
				  headquartered in this state 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)(3);
				  and
(2) A written description of
				  the qualifying criteria that the organization meets, 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 organization.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 13 - Sales and Use Tax Exemptions › Part 31 - MEDICINE, MEDICAL APPLIANCES, AND HEALTH CARE ENTITIES AND ACTIVITIES › Section 710:65-13-176 - Exemption for certain hospitals and nursing homes

Current through Vol. 41, No. 20, July 1, 2024
(a)
Qualification for exemption of
				  sales to a "qualified purchaser".
Exempted from sales tax are
				  s
ales of tangible personal property to a public trust having either a
				  single city, town or county or multiple cities, towns or counties or
				  combination thereof as beneficiary or beneficiaries or a nonprofit organization
				  which is exempt from taxation pursuant to the provisions of the Internal
				  Revenue Code,
				  26 U.S.C.,
				  Section 501(c)(3) for the
				  purpose of constructing improvements to or expanding a hospital or nursing home
				  owned and operated by any such public trust or nonprofit entity prior to the
				  effective date of this act in counties with a population of less than one
				  hundred thousand (100,000) persons, according to the most recent Federal
				  Decennial Census.
(1) As used in this
				  section
, "constructing improvements to or expanding" shall not mean any
				  expense for routine maintenance or general repairs and shall require a project
				  cost of at least One Hundred Thousand Dollars ($100,000.00).
(2) "Qualified purchaser" shall mean
a public trust having either a single city, town or county or multiple
				  cities, towns or counties or combination thereof as beneficiary or
				  beneficiaries or a nonprofit organization which is exempt from taxation
				  pursuant to the provisions of the Internal Revenue Code,
				  26 U.S.C.,
				  Section
				  501(c)(3).
In
				  addition,
sales made to a contractor or subcontractor that enters into
				  a contractual relationship with a public trust or nonprofit entity as described
				  by this paragraph shall be considered sales made to the public trust or
				  nonprofit entity.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 13 - Sales and Use Tax Exemptions › Part 31 - MEDICINE, MEDICAL APPLIANCES, AND HEALTH CARE ENTITIES AND ACTIVITIES › Section 710:65-13-177 - Construction projects for organizations providing end-of-life care and hospice service

Current through Vol. 41, No. 20, July 1, 2024
(a)
Qualification for exemption.
Sales of tangible personal property
				  and services for use solely on construction projects for organizations exempt
				  from taxation pursuant to the Internal Revenue Code,
				  26 U.S.C.
				  §
											501(c)(3) whose
				  purpose is to provide low income individuals who live in a facility owned by
				  the organization end-of-life care and access to hospice services.
(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 35 - NEWSPAPERS; PERIODICALS; PROGRAMS; MEDIA › Section 710:65-13-190 - Newspapers and periodicals; taxable and exempt transactions

Current through Vol. 41, No. 20, July 1, 2024
(a) Sales of
				  newspapers and periodicals are exempt from sales and use tax, regardless of
				  whether purchased by single copy or subscription.
(b) The term
"newspaper"
is not
				  defined by statute. For purposes of this exemption,
"newspaper"
is
				  defined as: A paper that is printed and distributed daily, weekly, or at some
				  other regular and usually short interval and that generally contains news,
				  articles of opinion (editorials), features, advertising, or other matter
				  regarded as of current interest.
(c) The term
"periodical"
is
				  also not defined by statute. However, the Supreme Court of Oklahoma has defined
"periodical"
in the case of
Swap and Shop Advertiser v.
				  Oklahoma Tax Commission,
774 P.2d 1058 (Okla. 1989) as follows:
Periodical: A magazine or other publication of which the issues appear
				  at stated or regular intervals; usually used of a publication appearing more
				  frequently than annually but infrequently used of a
				  Newspaper.
(d) The test
				  which must be met in order to qualify for exemption as a periodical is that the
				  publication must come out periodically and must be published on more than an
				  annual basis. This periodicity test is met whether the publication is a weekly
				  or a monthly or even a quarterly or semiannual publication.
(e) Other considerations in order of
				  diminishing importance include the following:
(1) Does the publication contain articles and
				  items which have value to the general public rather than to a specialized class
				  of people?
(2) Is the publication
				  one that has the basic format of a magazine, i.e., soft cover, individual
				  pages, indexed articles, etc.?
(3)
				  Can the publication be subscribed to?
(4) Does the publication contain general
				  advertising?
(5) Is the publication
				  commonly accepted as a magazine?
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 13 - Sales and Use Tax Exemptions › Part 35 - NEWSPAPERS; PERIODICALS; PROGRAMS; MEDIA › Section 710:65-13-193 - Definition of newspaper manufacturing for purposes of sales/use tax exemption

Current through Vol. 41, No. 20, July 1, 2024
As applied to Oklahoma's Sales and Use Tax, newspaper
					 publishing is currently recognized as a manufacturing process in Oklahoma and
					 is exempt from Oklahoma Sales and Use taxes in the same manner as other types
					 of manufacturing. [
See:
710:65-13-150.1
					 ]
Amended at 14 Ok Reg
					 2711, eff 6-26-97; Amended at 15 Ok Reg 2827, eff 6-25-98; 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 35 - NEWSPAPERS; PERIODICALS; PROGRAMS; MEDIA › Section 710:65-13-194 - Exemption for sales of tangible personal property and services to a motion picture or television production company to be used or consumed in connection with an eligible production

Current through Vol. 41, No. 20, July 1, 2024
(a)
General provisions.
The sale of tangible personal property and
				  services to a motion picture or television production company are exempt from
				  sales and use taxes in Oklahoma, if used or consumed in connection with an
				  eligible production.
(b)
Definitions.
Pursuant to 68 O.S. §1357(23),
"Eligible
				  production"
means "
a documentary, special, music video, or a
				  television commercial or television program that will serve as a pilot for or
				  be a segment of an ongoing dramatic or situation comedy series, filmed or taped
				  for network or national or regional syndication; or a feature-length motion
				  picture intended for theatrical release or for network or national or regional
				  syndication or broadcast.
"Qualified purchaser"
means a
				  motion picture or television production company making purchases of tangible
				  personal property and services for use in producing an eligible production,
				  which has received an exemption letter for its eligible production.
(c)
Examples of exempt items.
Items that may be purchased exempt from sales tax by a qualified purchaser
				  include, but are not limited to:
(1)
				  Accommodations and meals.
(2)
				  Production equipment purchases and rentals.
(3) Set construction and rigging
				  materials.
(4) Production office
				  equipment and supplies.
(5) Prop
				  and wardrobe purchases and rentals.
(6) Utilities used by the production company
				  on location and in the production office.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 13 - Sales and Use Tax Exemptions › Part 35 - NEWSPAPERS; PERIODICALS; PROGRAMS; MEDIA › Section 710:65-13-195 - Exemption for sales of certain types of programs

Current through Vol. 41, No. 20, July 1, 2024
Gross proceeds from the sale of programs relating to
					 sporting and entertainment events are exempt from sales tax. [
See:
68 O.S. Section
					 1357(5)
					 ]
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 37 - SALES FOR RESALE › Section 710:65-13-200 - Exemption on sales for resale

Current through Vol. 41, No. 20, July 1, 2024
The gross proceeds derived from sales of goods, wares,
					 merchandise, and telecommunications services by vendors, for resale, to persons
					 having a valid sales tax permit who are regularly engaged in reselling the
					 articles or services purchased are exempt from sales tax. If the purchaser is
					 an Oklahoma resident, he must provide the vendor with his Oklahoma sales tax
					 permit number if the sale is made in Oklahoma. In addition to furnishing his
					 sales tax permit number to the vendor, the purchaser must certify in writing to
					 the vendor that said purchaser is engaged in the business of reselling the
					 articles purchased. Failure to so certify, or to falsely certify, with the
					 knowledge that the items purchased are not for resale, shall be sufficient
					 grounds upon which the Commission may cause the purchaser's sales tax permit to
					 be canceled. The seller will be held liable for sales tax due on any sales
					 where an exemption certificate is found to be invalid, for whatever reason.
					 [
See:
68 O.S. §
										1365(G)
					 ]
(1) The required certification may
				  be made on the bill, invoice or sales slip retained by the vendor or by
				  furnishing a certification letter to the seller. The Multi-State Tax Commission
				  Certificate, the Streamlined Sales and Use Tax Exemption Certificate, an
				  Oklahoma Exemption Certificate, BT107, or a reasonable facsimile may be
				  used.
(2) The vendor should obtain
				  the information set out in
				  710:65-7-6
				  and
				  710:65-7-8.
Amended at 11 Ok Reg
					 3521, eff 6-26-94; Amended at 13 Ok Reg 3139, eff 7-11-96; Amended at 15 Ok Reg
					 2827, eff 6-25-98; Amended at 18 Ok Reg 2823, eff 6-25-01; 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 37 - SALES FOR RESALE › Section 710:65-13-201 - Sales between related entities

Current through Vol. 41, No. 20, July 1, 2024
(a)
				  Each interdepartmental transfer of tangible personal property and taxable
				  services between various departments of a single legal entity shall not
				  constitute a sale subject to sales tax.
(b) Except for transfers of tangible personal
				  property between wholly owned subsidiaries of a parent company and between a
				  parent company and its wholly owned subsidiary each transfer of tangible
				  personal property, and taxable services between separate legal entities for use
				  or consumption, and not for resale, shall be taxable, unless otherwise exempt
				  by statute pursuant to a reorganization, winding up, dissolution, liquidation,
				  or formation of a corporation, even though:
(1) The entities share common principals or
				  ownerships and operations.
(2) The
				  entities share the same business location.
(3) The entities file consolidated income tax
				  returns for federal and state income purposes or one of the entities is
				  disregarded for income tax purposes.
(4) The entities do not enjoy a profit or
				  expense as a result of the transaction.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 13 - Sales and Use Tax Exemptions › Part 39 - SCHOOLS AND HIGHER EDUCATION › Section 710:65-13-210 - Exemption for public and private schools and institutions of higher education

Current through Vol. 41, No. 20, July 1, 2024
(a)
Sales
				  to schools.
Sales of tangible personal property or services to the
				  following entities are exempt from taxation:
(1) Private institutions of higher
				  education.
(2) Private elementary
				  and secondary schools.
(3) Members
				  of the Oklahoma system of higher education.
(4) Public school districts.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 13 - Sales and Use Tax Exemptions › Part 39 - SCHOOLS AND HIGHER EDUCATION › Section 710:65-13-211 - RESERVED

Current through Vol. 41, No. 20, July 1, 2024
Reserved at 25 Ok Reg
					 2070, eff 7-1-08
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 13 - Sales and Use Tax Exemptions › Part 39 - SCHOOLS AND HIGHER EDUCATION › Section 710:65-13-212 - RESERVED

Current through Vol. 41, No. 20, July 1, 2024
Reserved at 25 Ok Reg
					 2070, eff 7-1-08
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 13 - Sales and Use Tax Exemptions › Part 39 - SCHOOLS AND HIGHER EDUCATION › Section 710:65-13-213 - RESERVED

Current through Vol. 41, No. 20, July 1, 2024
Reserved at 25 Ok Reg
					 2070, eff 7-1-08
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 13 - Sales and Use Tax Exemptions › Part 39 - SCHOOLS AND HIGHER EDUCATION › Section 710:65-13-214 - RESERVED

Current through Vol. 41, No. 20, July 1, 2024
Reserved at 25 Ok Reg
					 2070, eff 7-1-08
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 13 - Sales and Use Tax Exemptions › Part 39 - SCHOOLS AND HIGHER EDUCATION › Section 710:65-13-215 - RESERVED

Current through Vol. 41, No. 20, July 1, 2024
Reserved at 25 Ok Reg
					 2070, eff 7-1-08
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 13 - Sales and Use Tax Exemptions › Part 39 - SCHOOLS AND HIGHER EDUCATION › Section 710:65-13-216 - RESERVED

Current through Vol. 41, No. 20, July 1, 2024
Reserved at 25 Ok Reg
					 2070, eff 7-1-08
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 13 - Sales and Use Tax Exemptions › Part 39 - SCHOOLS AND HIGHER EDUCATION › Section 710:65-13-217 - RESERVED

Current through Vol. 41, No. 20, July 1, 2024
Reserved at 25 Ok Reg
					 2070, eff 7-1-08
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 13 - Sales and Use Tax Exemptions › Part 39 - SCHOOLS AND HIGHER EDUCATION › Section 710:65-13-218 - RESERVED

Current through Vol. 41, No. 20, July 1, 2024
Reserved at 25 Ok Reg
					 2070, eff 7-1-08
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 13 - Sales and Use Tax Exemptions › Part 39 - SCHOOLS AND HIGHER EDUCATION › Section 710:65-13-219 - RESERVED

Current through Vol. 41, No. 20, July 1, 2024
Reserved at 25 Ok Reg
					 2070, eff 7-1-08
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 13 - Sales and Use Tax Exemptions › Part 39 - SCHOOLS AND HIGHER EDUCATION › Section 710:65-13-220 - Exemption for child care facilities which provide on-site universal pre-kindergarten education

Current through Vol. 41, No. 20, July 1, 2024
(a)
Qualification for child care facilities which provide on-site universal
				  pre-kindergarten education exemption.
Sales of tangible personal
				  property and services to a child care facility, licensed pursuant to the
				  Oklahoma Child Care Facilities Licensing Act which possesses either a 3-star
				  rating from the Department of Human Services Reaching for the Stars Program or
				  a national accreditation and provides on-site universal pre-kindergarten
				  education to four-year-old children through a contractual agreement with any
				  public school or school district 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
				  copy of the Oklahoma Child Care Facility License;
(2) A copy of the 3-star rating Certificate
				  from the Department of Human Services Reaching for the Stars Program or
				  documentation which shows that the entity has a national accreditation;
				  and
(3) A copy of a current year
				  contractual agreement with a public school or school district for provision, by
				  the child care facility, of on-site universal pre-kindergarten education to
				  four-year-old children.
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 710:65-13-330 - Oklahoma City National Memorial and Museum

Current through Vol. 41, No. 20, July 1, 2024
Sales of tangible personal property or services to
					 or by an organization which is exempt from taxation pursuant to the provisions
					 of the Internal Revenue Code,
					 26 U.S.C.,
					 Section 501(c)(3) and is
					 operating the Oklahoma City National Memorial and Museum are exempt
from sales tax. [68 O.S. §
										1356(46)
					 ]
Added at 22 Ok Reg
					 1561, eff 6-11-05; 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 43 - SOCIAL, CHARITABLE, AND CIVIC ORGANIZATIONS AND ACTIVITIES › Section 710:65-13-331 - Sales to veterans' organizations for museums and memorials

Current through Vol. 41, No. 20, July 1, 2024
Sales of tangible personal property or services to
					 organizations which are exempt from federal taxation pursuant to the provisions
					 of Section 501(c)(3) of the Internal Revenue Code, the members of which are
					 limited to honorably discharged veterans, and which furnish financial support
					 to area veterans' organizations to be used for the purpose of constructing a
					 memorial or museum
are exempt from sales and use tax [68 O.S. §
										1356(47)
					 ]
Added at 22 Ok Reg
					 1561, eff 6-11-05; 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 43 - SOCIAL, CHARITABLE, AND CIVIC ORGANIZATIONS AND ACTIVITIES › Section 710:65-13-332 - Exemption for sale of tickets to collegiate athletic championship events

Current through Vol. 41, No. 20, July 1, 2024
Sales of tickets for admission to a collegiate
					 athletic event that is held in a facility owned or operated by a municipality
					 or a public trust of which the municipality is the sole beneficiary and that
					 actually determines or is part of a tournament or tournament process for
					 determining a conference tournament championship, a conference championship, or
					 a national championship
are exempt from sales tax. [68 O.S. §
										1356(45)
					 ]
Added at 22 Ok Reg
					 1561, eff 6-11-05; 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 43 - SOCIAL, CHARITABLE, AND CIVIC ORGANIZATIONS AND ACTIVITIES › Section 710:65-13-333 - Sales made in conjunction with public library construction

Current through Vol. 41, No. 20, July 1, 2024
Sales of tangible personal property or services made on or
					 after January 1, 2003, to an organization, which is exempt from taxation
					 pursuant to the provisions of the
					 26 U.S.C.
					 §
											501(c)(3), and that
					 is expending monies received from a private foundation grant in conjunction
					 with expenditures of local sales tax revenue to construct a local public
					 library, are exempt from sales tax. [68 O.S. §
										1356(48)
					 ]
Added at 22 Ok Reg
					 1561, eff 6-11-05; Amended at 25 Ok Reg 2070, eff
					 7-1-08