{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-1356.1","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-1356.1","heading":"Fire departments for unincorporated areas -","body":"Qualification for exemption - Proof of eligibility.\n\n(A) In order to qualify for any exemption authorized by\n\nparagraph 17 of Section 1356 of this title, at the time of sale, the\n\nperson to whom the sale is made may be required to furnish the\n\nvendor proof of eligibility for such exemption as required by this\n\nsection.\n\n(B) All vendors shall honor the proof of eligibility for sales\n\ntax exemption as authorized by this section and sales to a person\n\nproviding such proof shall be exempt from the tax levied by this\n\narticle.\n\n(C) A fire department organized pursuant to Section 592 of\n\nTitle 18 of the Oklahoma Statutes may obtain one card, the size and\n\ndesign of which shall be prescribed by the Oklahoma Tax Commission,\n\nwhich shall constitute proof of eligibility for sales tax exemptions\n\nauthorized by paragraph 17 of Section 1356 of this title. Such card\n\nmay be obtained upon application to the Tax Commission on a form\n\nprescribed by the Tax Commission. The application shall contain\n\nsuch other information as may be required by the Tax Commission.\n\nUpon approval by the Tax Commission, the fire department shall be\n\nissued one card as prescribed by this section. The card shall be\n\nrenewable every three (3) years upon application therefor, as\n\nprovided by this section, to the Tax Commission.","path":["OK Code","Title 68"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os68.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"837550095dfcb412b43b359ed9531ed263b19cba1a89f419b69db4f6f100a8d8","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-1356","next":"us-ok/okla.-stat.-tit.-68-68-1356.2"},"notice":"GroundRules: Original legal text. Not legal advice."}