Okla. Stat. tit. 68, § 68-1404.5: Motion pictures or television - Refund of use taxes

paid for property to be used in productions.

A. In order to administer the exemption for sales of tangible

personal property to a motion picture or television production

company as provided by paragraph 20 of Section 1357 of Title 68 of

the Oklahoma Statutes there shall be made a use tax refund for state

and local use taxes paid with regard to such items for use in an

eligible production.

B. The Oklahoma Tax Commission shall transfer each month from

use tax collected the amount which the Tax Commission estimates to

be necessary to make the use tax refund provided by this section to

an account designated as the Tax Commission determines.

C. Any refund shall be paid from the account prescribed by this

section at the time the claim for refund is approved by the Oklahoma

Tax Commission. The amount of the refund shall not exceed the total

state and local use taxes paid together with accrued interest upon

such total. The amount of interest paid upon the principal amount

of any refund made to such production company for purposes of

administering the exemption provided by paragraph 20 of Section 1357

of Title 68 of the Oklahoma Statutes shall be determined according

to the provisions of this subsection. For any month during which

the Oklahoma Tax Commission transfers a sum to the account

prescribed by subsection B of this section, the Tax Commission shall

determine an interest rate by determining the rate of interest paid

for a three-month Treasury Bill of the United States government as

of the first working day of the month and such interest shall accrue

upon any amount transferred to the account together with interest

previously accrued upon such amounts.

D. The qualified purchaser shall file, during the preproduction

phase, with the Oklahoma Tax Commission, a registration form

containing the estimated production dates, estimated local

production expenditures, name and address of the representative

responsible for the expenditure records, and other such

documentation required to be submitted pursuant to rules promulgated

by the Oklahoma Tax Commission.

E. The qualified purchaser shall file, within sixty (60) days

after the completion of the filming, with the Oklahoma Tax

Commission, the following documentation for any refund claimed:

1. Affidavit of the purchaser that the amount of use tax

claimed has been remitted to the State of Oklahoma and that no

refund of the use tax paid has previously been requested;

2. In cases where the purchaser remitted the use tax to its

vendor, invoices indicating the amount of state and local use tax

paid and affidavit of each vendor that state and local use tax

billed to the purchaser has not been audited, rebated, or refunded

to the purchaser but rather the use tax charged has been collected

by the vendor and remitted to the Oklahoma Tax Commission; and

3. All additional documentation required to be submitted

pursuant to rules promulgated by the Oklahoma Tax Commission.