{"data":{"id":"us-ok/okla.-stat.-tit.-3a-3a-421","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 3A, § 3A-421","heading":"Taxes levied","body":"A. Except as provided in subsection D of this section, there is\n\nhereby levied a tax in the amount of one cent ($0.01) upon each\n\nbingo face and each U-PIK-EM bingo game set sold in this state to be\n\npaid by the distributor.\n\nB. Except as provided in subsection D of this section, there is\n\nhereby levied upon each breakopen ticket game sold in this state a\n\ntax in the amount of ten percent (10%) on the gross receipts of the\n\nretail sales value to be paid by the distributor. For purposes of\n\nthis subsection, \"gross receipts of the retail sales value\" means\n\nthe stated retail per breakopen ticket price multiplied by the\n\nnumber of tickets in each packaging container of breakopen tickets.\n\nC. Except as provided in subsection D of this section, there is\n\nhereby levied upon all charity game equipment except bingo faces, U-\n\nPIK-EM bingo game sets, and breakopen ticket games a tax in the\n\namount of ten percent (10%) of the price paid for such equipment as\n\nshown on the purchase invoice.\n\nD. There shall be no tax levied on any item provided for in\n\nthis section if the item is sold to an organization that is:\n\n1. A veterans' organization exempt from taxation pursuant to\n\nthe provisions of paragraph (4), (7), (8), (10) or (19) of\n\nsubsection (c) of Section 501 of the United States Internal Revenue\n\nCode of 1986, as amended, 26 U.S.C., Section 501(c) et seq.;\n\n2. A group home for mentally disabled individuals exempt from\n\ntaxation pursuant to the provisions of paragraph (3) of subsection\n\n(c) of Section 501 of the United States Internal Revenue Code of\n\n1986, as amended, 26 U.S.C., Section 501(c) et seq.; or\n\n3. A charitable healthcare organization which is exempt from\n\ntaxation pursuant to the provisions of paragraph (3) of subsection\n\n(c) of Section 501 of the United States Internal Revenue Code of\n\n1986, as amended, 26 U.S.C., Section 501(c) et seq.","path":["OK Code","Title 3A"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os3A.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"a323fbbb6bc4047748ff141d474eae772b70a63eb41bf9ffb17072c1bd702e83","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-3a-3a-420","next":"us-ok/okla.-stat.-tit.-3a-3a-422"},"notice":"GroundRules: Original legal text. Not legal advice."}