{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-1356v1","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-1356v1","heading":"Exemptions - Governmental and nonprofit entities","body":"Exemptions - Governmental and nonprofit entities.\n\nThere are hereby specifically exempted from the tax levied by\n\nSection 1350 et seq. of this title:\n\n1. Sale of tangible personal property or services to the United\n\nStates government or to this state, any political subdivision of\n\nthis state, or any agency of a political subdivision of this state;\n\nprovided, all sales to contractors in connection with the\n\nperformance of any contract with the United States government, this\n\nstate, or any of its political subdivisions shall not be exempted\n\nfrom the tax levied by Section 1350 et seq. of this title, except as\n\nhereinafter provided;\n\n2. Sales of property to agents appointed by or under contract\n\nwith agencies or instrumentalities of the United States government\n\nif ownership and possession of such property transfers immediately\n\nto the United States government;\n\n3. Sales of property to agents appointed by or under contract\n\nwith a political subdivision of this state if the sale of such\n\nproperty is associated with the development of a qualified federal\n\nfacility, as provided in the Oklahoma Federal Facilities Development\n\nAct, and if ownership and possession of such property transfers\n\nimmediately to the political subdivision or the state;\n\n4. Sales made directly by county, district, or state fair\n\nauthorities of this state, upon the premises of the fair authority,\n\nfor the sole benefit of the fair authority or sales of admission\n\ntickets to such fairs or fair events at any location in the state\n\nauthorized by county, district, or state fair authorities; provided,\n\nthe exemption provided by this paragraph for admission tickets to\n\nfair events shall apply only to any portion of the admission price\n\nthat is retained by or distributed to the fair authority. As used\n\nin this paragraph, “fair event” shall be limited to an event held on\n\nthe premises of the fair authority in conjunction with and during\n\nthe time period of a county, district, or state fair;\n\n5. Sale of food in cafeterias or lunchrooms of elementary\n\nschools, high schools, colleges, or universities which are operated\n\nprimarily for teachers and pupils and are not operated primarily for\n\nthe public or for profit;\n\n6. Dues paid to fraternal, religious, civic, charitable, or\n\neducational societies or organizations by regular members thereof,\n\nprovided, such societies or organizations operate under what is\n\ncommonly termed the lodge plan or system, and provided such\n\nsocieties or organizations do not operate for a profit which inures\n\nto the benefit of any individual member or members thereof to the\n\nexclusion of other members and dues paid monthly or annually to\n\nprivately owned scientific and educational libraries by members\n\nsharing the use of services rendered by such libraries with students\n\ninterested in the study of geology, petroleum engineering, or\n\nrelated subjects;\n\n7. Sale of tangible personal property or services to or by\n\nchurches, except sales made in the course of business for profit or\n\nsavings, competing with other persons engaged in the same, or a\n\nsimilar business or sale of tangible personal property or services\n\nby an organization exempt from federal income tax pursuant to\n\nSection 501(c)(3) of the Internal Revenue Code of 1986, as amended,\n\nmade on behalf of or at the request of a church or churches if the\n\nsale of such property is conducted not more than once each calendar\n\nyear for a period not to exceed three (3) days by the organization\n\nand proceeds from the sale of such property are used by the church\n\nor churches or by the organization for charitable purposes;\n\n8. The amount of proceeds received from the sale of admission\n\ntickets which is separately stated on the ticket of admission for\n\nthe repayment of money borrowed by any accredited state-supported\n\ncollege or university or any public trust of which a county in this\n\nstate is the beneficiary, for the purpose of constructing or\nthe church\n\nor churches or by the organization for charitable purposes;\n\n8. The amount of proceeds received from the sale of admission\n\ntickets which is separately stated on the ticket of admission for\n\nthe repayment of money borrowed by any accredited state-supported\n\ncollege or university or any public trust of which a county in this\n\nstate is the beneficiary, for the purpose of constructing or\n\nenlarging any facility to be used for the staging of an athletic\n\nevent, a theatrical production, or any other form of entertainment,\n\nedification or cultural cultivation to which entry is gained with a\n\npaid admission ticket. Such facilities include, but are not limited\n\nto, athletic fields, athletic stadiums, field houses, amphitheaters,\n\nand theaters. To be eligible for this sales tax exemption, the\n\namount separately stated on the admission ticket shall be a\n\nsurcharge which is imposed, collected, and used for the sole purpose\n\nof servicing or aiding in the servicing of debt incurred by the\n\ncollege or university to effect the capital improvements\n\nhereinbefore described;\n\n9. Sales of tangible personal property or services to the\n\ncouncil organizations or similar state supervisory organizations of\n\nthe Boy Scouts of America, Girl Scouts of the U.S.A., and Camp Fire;\n\n10. Sale of tangible personal property or services to any\n\ncounty, municipality, rural water district, public school district,\n\ncity-county library system, the institutions of The Oklahoma State\n\nSystem of Higher Education, the Grand River Dam Authority, the\n\nNortheast Oklahoma Public Facilities Authority, the Oklahoma\n\nMunicipal Power Authority, City of Tulsa-Rogers County Port\n\nAuthority, Muskogee City-County Port Authority, the Oklahoma\n\nDepartment of Veterans Affairs, the Broken Bow Economic Development\n\nAuthority, Ardmore Development Authority, Durant Industrial\n\nAuthority, Oklahoma Ordnance Works Authority, Central Oklahoma\n\nMaster Conservancy District, Arbuckle Master Conservancy District,\n\nFort Cobb Reservoir Master Conservancy District, Foss Reservoir\n\nMaster Conservancy District, Mountain Park Master Conservancy\n\nDistrict, Waurika Lake Master Conservancy District and the Office of\n\nManagement and Enterprise Services only when carrying out a public\n\nconstruction contract on behalf of the Oklahoma Department of\n\nVeterans Affairs, and effective July 1, 2022, the University\n\nHospitals Trust, or to any person with whom any of the above-named\n\nsubdivisions or agencies of this state has duly entered into a\n\npublic contract pursuant to law, necessary for carrying out such\n\npublic contract or to any subcontractor to such a public contract.\n\nAny person making purchases on behalf of such subdivision or agency\n\nof this state shall certify, in writing, on the copy of the invoice\n\nor sales ticket to be retained by the vendor that the purchases are\n\nmade for and on behalf of such subdivision or agency of this state\n\nand set out the name of such public subdivision or agency. Any\n\nperson who wrongfully or erroneously certifies that purchases are\n\nfor any of the above-named subdivisions or agencies of this state or\n\nwho otherwise violates this section shall be guilty of a misdemeanor\n\nand upon conviction thereof shall be fined an amount equal to double\n\nthe amount of sales tax involved or incarcerated for not more than\n\nsixty (60) days or both;\n\n11. Sales of tangible personal property or services to private\n\ninstitutions of higher education and private elementary and\n\nsecondary institutions of education accredited by the State\n\nDepartment of Education or registered by the State Board of\n\nEducation for purposes of participating in federal programs or\n\naccredited as defined by the Oklahoma State Regents for Higher\n\nEducation which are exempt from taxation pursuant to the provisions\n\nof the Internal Revenue Code of 1986, as amended, 26 U.S.C., Section\nmentary and\n\nsecondary institutions of education accredited by the State\n\nDepartment of Education or registered by the State Board of\n\nEducation for purposes of participating in federal programs or\n\naccredited as defined by the Oklahoma State Regents for Higher\n\nEducation which are exempt from taxation pursuant to the provisions\n\nof the Internal Revenue Code of 1986, as amended, 26 U.S.C., Section\n\n501(c)(3) including materials, supplies, and equipment used in the\n\nconstruction and improvement of buildings and other structures owned\n\nby the institutions and operated for educational purposes.\n\nAny person, firm, agency, or entity making purchases on behalf\n\nof any institution, agency or subdivision in this state, shall\n\ncertify in writing, on the copy of the invoice or sales ticket the\n\nnature of the purchases, and violation of this paragraph shall be a\n\nmisdemeanor as set forth in paragraph 10 of this section;\n\n12. Tuition and educational fees paid to private institutions\n\nof higher education and private elementary and secondary\n\ninstitutions of education accredited by the State Department of\n\nEducation or registered by the State Board of Education for purposes\n\nof participating in federal programs or accredited as defined by the\n\nOklahoma State Regents for Higher Education which are exempt from\n\ntaxation pursuant to the provisions of the Internal Revenue Code of\n\n1986, as amended, 26 U.S.C., Section 501(c)(3);\n\n13. a. Sales of tangible personal property made by:\n\n(1) a public school,\n\n(2) a private school offering instruction for grade\n\nlevels kindergarten through twelfth grade,\n\n(3) a public school district,\n\n(4) a public or private school board,\n\n(5) a public or private school student group or\n\norganization,\n\n(6) a parent-teacher association or organization\n\nother than as specified in subparagraph b of this\n\nparagraph, or\n\n(7) public or private school personnel for purposes\n\nof raising funds for the benefit of a public or\n\nprivate school, public school district, public or\n\nprivate school board, or public or private school\n\nstudent group or organization, or\n\nb. Sales of tangible personal property made by or to\n\nnonprofit parent-teacher associations or organizations\n\nexempt from taxation pursuant to the provisions of the\n\nInternal Revenue Code of 1986, as amended, 26 U.S.C.,\n\nSection 501(c)(3), nonprofit local public or private\n\nschool foundations which solicit money or property in\n\nthe name of any public or private school or public\n\nschool district.\n\nThe exemption provided by this paragraph for sales made by a\n\npublic or private school shall be limited to those public or private\n\nschools accredited by the State Department of Education or\n\nregistered by the State Board of Education for purposes of\n\nparticipating in federal programs. Sale of tangible personal\n\nproperty in this paragraph shall include sale of admission tickets\n\nand concessions at athletic events;\n\n14. Sales of tangible personal property by:\n\na. local 4-H clubs,\n\nb. county, regional or state 4-H councils,\n\nc. county, regional or state 4-H committees,\n\nd. 4-H leader associations,\n\ne. county, regional or state 4-H foundations, and\n\nf. authorized 4-H camps and training centers.\n\nThe exemption provided by this paragraph shall be limited to\n\nsales for the purpose of raising funds for the benefit of such\n\norganizations. Sale of tangible personal property exempted by this\n\nparagraph shall include sale of admission tickets;\n\n15. The first Seventy-five Thousand Dollars ($75,000.00) each\n\nyear from sale of tickets and concessions at athletic events by each\n\norganization exempt from taxation pursuant to the provisions of the\n\nInternal Revenue Code of 1986, as amended, 26 U.S.C., Section\n\n501(c)(4);\n\n16. Sales of tangible personal property or services to any\n\nperson with whom the Oklahoma Tourism and Recreation Department has\nar from sale of tickets and concessions at athletic events by each\n\norganization exempt from taxation pursuant to the provisions of the\n\nInternal Revenue Code of 1986, as amended, 26 U.S.C., Section\n\n501(c)(4);\n\n16. Sales of tangible personal property or services to any\n\nperson with whom the Oklahoma Tourism and Recreation Department has\n\nentered into a public contract and which is necessary for carrying\n\nout such contract to assist the Department in the development and\n\nproduction of advertising, promotion, publicity, and public\n\nrelations programs;\n\n17. Sales of tangible personal property or services to fire\n\ndepartments organized pursuant to Section 592 of Title 18 of the\n\nOklahoma Statutes, which items are to be used for the purposes of\n\nthe fire department. Any person making purchases on behalf of any\n\nsuch fire department shall certify, in writing, on the copy of the\n\ninvoice or sales ticket to be retained by the vendor that the\n\npurchases are made for and on behalf of such fire department and set\n\nout the name of such fire department. Any person who wrongfully or\n\nerroneously certifies that the purchases are for any such fire\n\ndepartment or who otherwise violates the provisions of this section\n\nshall be deemed guilty of a misdemeanor and upon conviction thereof,\n\nshall be fined an amount equal to double the amount of sales tax\n\ninvolved or incarcerated for not more than sixty (60) days, or both;\n\n18. Complimentary or free tickets for admission to places of\n\namusement, sports, entertainment, exhibition, display, or other\n\nrecreational events or activities which are issued through a box\n\noffice or other entity which is operated by a state institution of\n\nhigher education with institutional employees or by a municipality\n\nwith municipal employees;\n\n19. The first Fifteen Thousand Dollars ($15,000.00) each year\n\nfrom sales of tangible personal property by fire departments\n\norganized pursuant to Title 11, 18, or 19 of the Oklahoma Statutes\n\nfor the purposes of raising funds for the benefit of the fire\n\ndepartment. Fire departments selling tangible personal property for\n\nthe purposes of raising funds shall be limited to no more than six\n\n(6) days each year to raise such funds in order to receive the\n\nexemption granted by this paragraph;\n\n20. Sales of tangible personal property or services to any Boys\n\n\u0026 Girls Clubs of America affiliate in this state which is not\n\naffiliated with the Salvation Army and which is exempt from taxation\n\npursuant to the provisions of the Internal Revenue Code of 1986, as\n\namended, 26 U.S.C., Section 501(c)(3);\n\n21. Sales of tangible personal property or services to any\n\norganization, which takes court-adjudicated juveniles for purposes\n\nof rehabilitation, and which is exempt from taxation pursuant to the\n\nprovisions of the Internal Revenue Code of 1986, as amended, 26\n\nU.S.C., Section 501(c)(3), provided that at least fifty percent\n\n(50%) of the juveniles served by such organization are court\n\nadjudicated and the organization receives state funds in an amount\n\nless than ten percent (10%) of the annual budget of the\n\norganization;\n\n22. Sales of tangible personal property or services to:\n\na. any health center as defined in Section 254b of Title\n\n42 of the United States Code,\n\nb. any clinic receiving disbursements of state monies\n\nfrom the Indigent Health Care Revolving Fund pursuant\n\nto the provisions of Section 66 of Title 56 of the\n\nOklahoma Statutes,\n\nc. any community-based health center which meets all of\n\nthe following criteria:\n\n(1) provides primary care services at no cost to the\n\nrecipient, and\nas defined in Section 254b of Title\n\n42 of the United States Code,\n\nb. any clinic receiving disbursements of state monies\n\nfrom the Indigent Health Care Revolving Fund pursuant\n\nto the provisions of Section 66 of Title 56 of the\n\nOklahoma Statutes,\n\nc. any community-based health center which meets all of\n\nthe following criteria:\n\n(1) provides primary care services at no cost to the\n\nrecipient, and\n\n(2) is exempt from taxation pursuant to the\n\nprovisions of Section 501(c)(3) of the Internal\n\nRevenue Code of 1986, as amended, 26 U.S.C.,\n\nSection 501(c)(3), and\n\nd. any community mental health center as defined in\n\nSection 3-302 of Title 43A of the Oklahoma Statutes;\n\n23. Dues or fees including free or complimentary dues or fees\n\nwhich have a value equivalent to the charge that could have\n\notherwise been made, to YMCAs, YWCAs, or municipally-owned\n\nrecreation centers for the use of facilities and programs;\n\n24. The first Fifteen Thousand Dollars ($15,000.00) each year\n\nfrom sales of tangible personal property or services to or by a\n\ncultural organization established to sponsor and promote\n\neducational, charitable, and cultural events for disadvantaged\n\nchildren, and which organization is exempt from taxation pursuant to\n\nthe provisions of the Internal Revenue Code of 1986, as amended, 26\n\nU.S.C., Section 501(c)(3);\n\n25. Sales of tangible personal property or services to museums\n\nor other entities which have been accredited by the American\n\nAlliance of Museums. Any person making purchases on behalf of any\n\nsuch museum or other entity shall certify, in writing, on the copy\n\nof the invoice or sales ticket to be retained by the vendor that the\n\npurchases are made for and on behalf of such museum or other entity\n\nand set out the name of such museum or other entity. Any person who\n\nwrongfully or erroneously certifies that the purchases are for any\n\nsuch museum or other entity or who otherwise violates the provisions\n\nof this paragraph shall be deemed guilty of a misdemeanor and, upon\n\nconviction thereof, shall be fined an amount equal to double the\n\namount of sales tax involved or incarcerated for not more than sixty\n\n(60) days, or by both such fine and incarceration;\n\n26. Sales of tickets for admission by any museum accredited by\n\nthe American Alliance of Museums. In order to be eligible for the\n\nexemption provided by this paragraph, an amount equivalent to the\n\namount of the tax which would otherwise be required to be collected\n\npursuant to the provisions of Section 1350 et seq. of this title\n\nshall be separately stated on the admission ticket and shall be\n\ncollected and used for the sole purpose of servicing or aiding in\n\nthe servicing of debt incurred by the museum to effect the\n\nconstruction, enlarging or renovation of any facility to be used for\n\nentertainment, edification, or cultural cultivation to which entry\n\nis gained with a paid admission ticket;\n\n27. Sales of tangible personal property or services occurring\n\non or after June 1, 1995, to children’s homes which are supported or\n\nsponsored by one or more churches, members of which serve as\n\ntrustees of the home;\n\n28. Sales of tangible personal property or services to the\n\norganization known as the Disabled American Veterans, Department of\n\nOklahoma, Inc., and subordinate chapters thereof;\n\n29. Sales of tangible personal property or services to youth\n\ncamps which are supported or sponsored by one or more churches,\n\nmembers of which serve as trustees of the organization;\n\n30. a. Until July 1, 2022, transfer of tangible personal\n\nproperty made pursuant to Section 3226 of Title 63 of\n\nthe Oklahoma Statutes by the University Hospitals\n\nTrust, and\n\nb. Effective July 1, 2022, transfer of tangible personal\n\nproperty or services to or by:\n\n(1) the University Hospitals Trust created pursuant\n\nto Section 3224 of Title 63 of the Oklahoma\n\nStatutes, or\ns of the organization;\n\n30. a. Until July 1, 2022, transfer of tangible personal\n\nproperty made pursuant to Section 3226 of Title 63 of\n\nthe Oklahoma Statutes by the University Hospitals\n\nTrust, and\n\nb. Effective July 1, 2022, transfer of tangible personal\n\nproperty or services to or by:\n\n(1) the University Hospitals Trust created pursuant\n\nto Section 3224 of Title 63 of the Oklahoma\n\nStatutes, or\n\n(2) nonprofit entities which are exempt from taxation\n\npursuant to the provisions of the Internal\n\nRevenue Code of 1986, as amended, of the United\n\nStates, 26 U.S.C., Section 501(c)(3), which have\n\nentered into a joint operating agreement with the\n\nUniversity Hospitals Trust;\n\n31. Sales of tangible personal property or services to a\n\nmunicipality, county, or school district pursuant to a lease or\n\nlease-purchase agreement executed between the vendor and a\n\nmunicipality, county, or school district. A copy of the lease or\n\nlease-purchase agreement shall be retained by the vendor;\n\n32. Sales of tangible personal property or services to any\n\nspaceport user, as defined in the Oklahoma Space Industry\n\nDevelopment Act;\n\n33. The sale, use, storage, consumption, or distribution in\n\nthis state, whether by the importer, exporter, or another person, of\n\nany satellite or any associated launch vehicle including components\n\nof, and parts and motors for, any such satellite or launch vehicle,\n\nimported or caused to be imported into this state for the purpose of\n\nexport by means of launching into space. This exemption provided by\n\nthis paragraph shall not be affected by:\n\na. the destruction in whole or in part of the satellite\n\nor launch vehicle,\n\nb. the failure of a launch to occur or be successful, or\n\nc. the absence of any transfer or title to, or possession\n\nof, the satellite or launch vehicle after launch;\n\n34. The sale, lease, use, storage, consumption, or distribution\n\nin this state of any space facility, space propulsion system or\n\nspace vehicle, satellite, or station of any kind possessing space\n\nflight capacity including components thereof;\n\n35. The sale, lease, use, storage, consumption, or distribution\n\nin this state of tangible personal property, placed on or used\n\naboard any space facility, space propulsion system or space vehicle,\n\nsatellite, or station possessing space flight capacity, which is\n\nlaunched into space, irrespective of whether such tangible property\n\nis returned to this state for subsequent use, storage, or\n\nconsumption in any manner;\n\n36. The sale, lease, use, storage, consumption, or distribution\n\nin this state of tangible personal property meeting the definition\n\nof “section 38 property” as defined in Sections 48(a)(1)(A) and\n\n(B)(i) of the Internal Revenue Code of 1986, as amended, that is an\n\nintegral part of and used primarily in support of space flight;\n\nhowever, section 38 property used in support of space flight shall\n\nnot include general office equipment, any boat, mobile home, motor\n\nvehicle, or other vehicle of a class or type required to be\n\nregistered, licensed, titled or documented in this state or by the\n\nUnited States government, or any other property not specifically\n\nsuited to supporting space activity. The term “in support of space\n\nflight”, for purposes of this paragraph, means the altering,\n\nmonitoring, controlling, regulating, adjusting, servicing, or\n\nrepairing of any space facility, space propulsion systems or space\n\nvehicle, satellite, or station possessing space flight capacity\n\nincluding the components thereof;\n\n37. The purchase or lease of machinery and equipment for use at\n\na fixed location in this state, which is used exclusively in the\n\nmanufacturing, processing, compounding, or producing of any space\n\nfacility, space propulsion system or space vehicle, satellite, or\n\nstation of any kind possessing space flight capacity. Provided, the\n\nexemption provided for in this paragraph shall not be allowed unless\n. The purchase or lease of machinery and equipment for use at\n\na fixed location in this state, which is used exclusively in the\n\nmanufacturing, processing, compounding, or producing of any space\n\nfacility, space propulsion system or space vehicle, satellite, or\n\nstation of any kind possessing space flight capacity. Provided, the\n\nexemption provided for in this paragraph shall not be allowed unless\n\nthe purchaser or lessee signs an affidavit stating that the item or\n\nitems to be exempted are for the exclusive use designated herein.\n\nAny person furnishing a false affidavit to the vendor for the\n\npurpose of evading payment of any tax imposed by Section 1354 of\n\nthis title shall be subject to the penalties provided by law. As\n\nused in this paragraph, “machinery and equipment” means “section 38\n\nproperty” as defined in Sections 48(a)(1)(A) and (B)(i) of the\n\nInternal Revenue Code of 1986, as amended, which is used as an\n\nintegral part of the manufacturing, processing, compounding, or\n\nproducing of items of tangible personal property. Such term\n\nincludes parts and accessories only to the extent that the exemption\n\nthereof is consistent with the provisions of this paragraph;\n\n38. The amount of a surcharge or any other amount which is\n\nseparately stated on an admission ticket which is imposed, collected\n\nand used for the sole purpose of constructing, remodeling, or\n\nenlarging facilities of a public trust having a municipality or\n\ncounty as its sole beneficiary;\n\n39. Sales of tangible personal property or services which are\n\ndirectly used in or for the benefit of a state park in this state,\n\nwhich are made to an organization which is exempt from taxation\n\npursuant to the provisions of the Internal Revenue Code of 1986, as\n\namended, 26 U.S.C., Section 501(c)(3) and which is organized\n\nprimarily for the purpose of supporting one or more state parks\n\nlocated in this state;\n\n40. The sale, lease, or use of parking privileges by an\n\ninstitution of The Oklahoma State System of Higher Education;\n\n41. Sales of tangible personal property or services for use on\n\ncampus or school construction projects for the benefit of\n\ninstitutions of The Oklahoma State System of Higher Education,\n\nprivate institutions of higher education accredited by the Oklahoma\n\nState Regents for Higher Education, or any public school or school\n\ndistrict when such projects are financed by or through the use of\n\nnonprofit entities which are exempt from taxation pursuant to the\n\nprovisions of the Internal Revenue Code of 1986, as amended, 26\n\nU.S.C., Section 501(c)(3);\n\n42. Sales of tangible personal property or services by an\n\norganization which is exempt from taxation pursuant to the\n\nprovisions of the Internal Revenue Code of 1986, as amended, 26\n\nU.S.C., Section 501(c)(3), in the course of conducting a national\n\nchampionship sports event, but only if all or a portion of the\n\npayment in exchange therefor would qualify as the receipt of a\n\nqualified sponsorship payment described in Internal Revenue Code of\n\n1986, as amended, 26 U.S.C., Section 513(i). Sales exempted\n\npursuant to this paragraph shall be exempt from all Oklahoma sales,\n\nuse, excise, and gross receipts taxes;\n\n43. Sales of tangible personal property or services to or by an\n\norganization which:\n\na. is exempt from taxation pursuant to the provisions of\n\nthe Internal Revenue Code of 1986, as amended, 26\n\nU.S.C., Section 501(c)(3),\n\nb. is affiliated with a comprehensive university within\n\nThe Oklahoma State System of Higher Education, and\n\nc. has been organized primarily for the purpose of\n\nproviding education and teacher training and\n\nconducting events relating to robotics;\n\n44. The first Fifteen Thousand Dollars ($15,000.00) each year\n\nfrom sales of tangible personal property to or by youth athletic\n\nteams which are part of an athletic organization exempt from\ntion, and\n\nc. has been organized primarily for the purpose of\n\nproviding education and teacher training and\n\nconducting events relating to robotics;\n\n44. The first Fifteen Thousand Dollars ($15,000.00) each year\n\nfrom sales of tangible personal property to or by youth athletic\n\nteams which are part of an athletic organization exempt from\n\ntaxation pursuant to the provisions of the Internal Revenue Code of\n\n1986, as amended, 26 U.S.C., Section 501(c)(4), for the purposes of\n\nraising funds for the benefit of the team;\n\n45. Sales of tickets for admission to a collegiate athletic\n\nevent that is held in a facility owned or operated by a municipality\n\nor a public trust of which the municipality is the sole beneficiary\n\nand that actually determines or is part of a tournament or\n\ntournament process for determining a conference tournament\n\nchampionship, a conference championship, or a national championship;\n\n46. Sales of tangible personal property or services to or by an\n\norganization which is exempt from taxation pursuant to the\n\nprovisions of the Internal Revenue Code of 1986, as amended, 26\n\nU.S.C., Section 501(c)(3) and is operating the Oklahoma City\n\nNational Memorial and Museum, an affiliate of the National Park\n\nSystem;\n\n47. Sales of tangible personal property or services to\n\norganizations which are exempt from federal taxation pursuant to the\n\nprovisions of Section 501(c)(3) of the Internal Revenue Code of\n\n1986, as amended, 26 U.S.C., Section 501(c)(3), the memberships of\n\nwhich are limited to honorably discharged veterans, and which\n\nfurnish financial support to area veterans’ organizations to be used\n\nfor the purpose of constructing a memorial or museum;\n\n48. Sales of tangible personal property or services on or after\n\nJanuary 1, 2003, to an organization which is exempt from taxation\n\npursuant to the provisions of the Internal Revenue Code of 1986, as\n\namended, 26 U.S.C., Section 501(c)(3) that is expending monies\n\nreceived from a private foundation grant in conjunction with\n\nexpenditures of local sales tax revenue to construct a local public\n\nlibrary;\n\n49. Sales of tangible personal property or services to a state\n\nthat borders this state or any political subdivision of that state,\n\nbut only to the extent that the other state or political subdivision\n\nexempts or does not impose a tax on similar sales of items to this\n\nstate or a political subdivision of this state;\n\n50. Effective July 1, 2005, sales of tangible personal property\n\nor services to the career technology student organizations under the\n\ndirection and supervision of the Oklahoma Department of Career and\n\nTechnology Education;\n\n51. Sales of tangible personal property to a public trust\n\nhaving either a single city, town or county or multiple cities,\n\ntowns or counties, or combination thereof as beneficiary or\n\nbeneficiaries or a nonprofit organization which is exempt from\n\ntaxation pursuant to the provisions of the Internal Revenue Code of\n\n1986, as amended, 26 U.S.C., Section 501(c)(3) for the purpose of\n\nconstructing improvements to or expanding a hospital or nursing home\n\nowned and operated by any such public trust or nonprofit entity\n\nprior to July 1, 2008, in counties with a population of less than\n\none hundred thousand (100,000) persons, according to the most recent\n\nFederal Decennial Census. As used in this paragraph, “constructing\n\nimprovements to or expanding” shall not mean any expense for routine\n\nmaintenance or general repairs and shall require a project cost of\n\nat least One Hundred Thousand Dollars ($100,000.00). For purposes\n\nof this paragraph, sales made to a contractor or subcontractor that\n\nenters into a contractual relationship with a public trust or\n\nnonprofit entity as described by this paragraph shall be considered\n\nsales made to the public trust or nonprofit entity. The exemption\naintenance or general repairs and shall require a project cost of\n\nat least One Hundred Thousand Dollars ($100,000.00). For purposes\n\nof this paragraph, sales made to a contractor or subcontractor that\n\nenters into a contractual relationship with a public trust or\n\nnonprofit entity as described by this paragraph shall be considered\n\nsales made to the public trust or nonprofit entity. The exemption\n\nauthorized by this paragraph shall be administered in the form of a\n\nrefund from the sales tax revenues apportioned pursuant to Section\n\n1353 of this title and the vendor shall be required to collect the\n\nsales tax otherwise applicable to the transaction. The purchaser\n\nmay apply for a refund of the sales tax paid in the manner\n\nprescribed by this paragraph. Within thirty (30) days after the end\n\nof each fiscal year, any purchaser that is entitled to make\n\napplication for a refund based upon the exempt treatment authorized\n\nby this paragraph may file an application for refund of the sales\n\ntaxes paid during such preceding fiscal year. The Oklahoma Tax\n\nCommission shall prescribe a form for purposes of making the\n\napplication for refund. The Tax Commission shall determine whether\n\nor not the total amount of sales tax exemptions claimed by all\n\npurchasers is equal to or less than Six Hundred Fifty Thousand\n\nDollars ($650,000.00). If such claims are less than or equal to\n\nthat amount, the Tax Commission shall make refunds to the purchasers\n\nin the full amount of the documented and verified sales tax amounts.\n\nIf such claims by all purchasers are in excess of Six Hundred Fifty\n\nThousand Dollars ($650,000.00), the Tax Commission shall determine\n\nthe amount of each purchaser’s claim, the total amount of all claims\n\nby all purchasers, and the percentage each purchaser’s claim amount\n\nbears to the total. The resulting percentage determined for each\n\npurchaser shall be multiplied by Six Hundred Fifty Thousand Dollars\n\n($650,000.00) to determine the amount of refundable sales tax to be\n\npaid to each purchaser. The pro rata refund amount shall be the\n\nonly method to recover sales taxes paid during the preceding fiscal\n\nyear and no balance of any sales taxes paid on a pro rata basis\n\nshall be the subject of any subsequent refund claim pursuant to this\n\nparagraph;\n\n52. Effective July 1, 2006, sales of tangible personal property\n\nor services to any organization which assists, trains, educates, and\n\nprovides housing for physically and mentally disabled persons and\n\nwhich is exempt from taxation pursuant to the provisions of the\n\nInternal Revenue Code of 1986, as amended, 26 U.S.C., Section\n\n501(c)(3) and that receives at least eighty-five percent (85%) of\n\nits annual budget from state or federal funds. In order to receive\n\nthe benefit of the exemption authorized by this paragraph, the\n\ntaxpayer shall be required to make payment of the applicable sales\n\ntax at the time of sale to the vendor in the manner otherwise\n\nrequired by law. Notwithstanding any other provision of the Uniform\n\nTax Procedure Code to the contrary, the taxpayer shall be authorized\n\nto file a claim for refund of sales taxes paid that qualify for the\n\nexemption authorized by this paragraph for a period of one (1) year\n\nafter the date of the sale transaction. The taxpayer shall be\n\nrequired to provide documentation as may be prescribed by the\n\nOklahoma Tax Commission in support of the refund claim. The total\n\namount of sales tax qualifying for exempt treatment pursuant to this\n\nparagraph shall not exceed One Hundred Seventy-five Thousand Dollars\n\n($175,000.00) each fiscal year. Claims for refund shall be\n\nprocessed in the order in which such claims are received by the\n\nOklahoma Tax Commission. If a claim otherwise timely filed exceeds\n\nthe total amount of refunds payable for a fiscal year, such claim\n\nshall be barred;\n\n53. The first Two Thousand Dollars ($2,000.00) each year of\nph shall not exceed One Hundred Seventy-five Thousand Dollars\n\n($175,000.00) each fiscal year. Claims for refund shall be\n\nprocessed in the order in which such claims are received by the\n\nOklahoma Tax Commission. If a claim otherwise timely filed exceeds\n\nthe total amount of refunds payable for a fiscal year, such claim\n\nshall be barred;\n\n53. The first Two Thousand Dollars ($2,000.00) each year of\n\nsales of tangible personal property or services to, by, or for the\n\nbenefit of a qualified neighborhood watch organization that is\n\nendorsed or supported by or working directly with a law enforcement\n\nagency with jurisdiction in the area in which the neighborhood watch\n\norganization is located. As used in this paragraph, “qualified\n\nneighborhood watch organization” means an organization that is a\n\nnot-for-profit corporation under the laws of this state that was\n\ncreated to help prevent criminal activity in an area through\n\ncommunity involvement and interaction with local law enforcement and\n\nwhich is one of the first two thousand organizations which makes\n\napplication to the Oklahoma Tax Commission for the exemption after\n\nMarch 29, 2006;\n\n54. Sales of tangible personal property to a nonprofit\n\norganization, exempt from taxation pursuant to the provisions of the\n\nInternal Revenue Code of 1986, as amended, 26 U.S.C., Section\n\n501(c)(3), organized primarily for the purpose of providing services\n\nto homeless persons during the day and located in a metropolitan\n\narea with a population in excess of five hundred thousand (500,000)\n\npersons according to the latest Federal Decennial Census. The\n\nexemption authorized by this paragraph shall be applicable to sales\n\nof tangible personal property to a qualified entity occurring on or\n\nafter January 1, 2005;\n\n55. Sales of tangible personal property or services to or by an\n\norganization which is exempt from taxation pursuant to the\n\nprovisions of the Internal Revenue Code of 1986, as amended, 26\n\nU.S.C., Section 501(c)(3) for events the principal purpose of which\n\nis to provide funding for the preservation of wetlands and habitat\n\nfor wild ducks;\n\n56. Sales of tangible personal property or services to or by an\n\norganization which is exempt from taxation pursuant to the\n\nprovisions of the Internal Revenue Code of 1986, as amended, 26\n\nU.S.C., Section 501(c)(3) for events the principal purpose of which\n\nis to provide funding for the preservation and conservation of wild\n\nturkeys;\n\n57. Sales of tangible personal property or services to an\n\norganization which:\n\na. is exempt from taxation pursuant to the provisions of\n\nthe Internal Revenue Code of 1986, as amended, 26\n\nU.S.C., Section 501(c)(3), and\n\nb. is part of a network of community-based, autonomous\n\nmember organizations that meets the following\n\ncriteria:\n\n(1) serves people with workplace disadvantages and\n\ndisabilities by providing job training and\n\nemployment services, as well as job placement\n\nopportunities and post-employment support,\n\n(2) has locations in the United States and at least\n\ntwenty other countries,\n\n(3) collects donated clothing and household goods to\n\nsell in retail stores and provides contract labor\n\nservices to business and government, and\npeople with workplace disadvantages and\n\ndisabilities by providing job training and\n\nemployment services, as well as job placement\n\nopportunities and post-employment support,\n\n(2) has locations in the United States and at least\n\ntwenty other countries,\n\n(3) collects donated clothing and household goods to\n\nsell in retail stores and provides contract labor\n\nservices to business and government, and\n\n(4) provides documentation to the Oklahoma Tax\n\nCommission that over seventy-five percent (75%)\n\nof its revenues are channeled into employment,\n\njob training and placement programs, and other\n\ncritical community services;\n\n58. Sales of tickets made on or after September 21, 2005, and\n\ncomplimentary or free tickets for admission issued on or after\n\nSeptember 21, 2005, which have a value equivalent to the charge that\n\nwould have otherwise been made, for admission to a professional\n\nathletic event in which a team in the National Basketball\n\nAssociation is a participant, which is held in a facility owned or\n\noperated by a municipality, a county, or a public trust of which a\n\nmunicipality or a county is the sole beneficiary, and sales of\n\ntickets made on or after July 1, 2007, and complimentary or free\n\ntickets for admission issued on or after July 1, 2007, which have a\n\nvalue equivalent to the charge that would have otherwise been made,\n\nfor admission to a professional athletic event in which a team in\n\nthe National Hockey League is a participant, which is held in a\n\nfacility owned or operated by a municipality, a county, or a public\n\ntrust of which a municipality or a county is the sole beneficiary;\n\n59. Sales of tickets for admission and complimentary or free\n\ntickets for admission which have a value equivalent to the charge\n\nthat would have otherwise been made to a professional sporting event\n\ninvolving ice hockey, baseball, basketball, football or arena\n\nfootball, or soccer. As used in this paragraph, “professional\n\nsporting event” means an organized athletic competition between\n\nteams that are members of an organized league or association with\n\ncentralized management, other than a national league or national\n\nassociation, that imposes requirements for participation in the\n\nleague upon the teams, the individual athletes, or both, and which\n\nuses a salary structure to compensate the athletes;\n\n60. Sales of tickets for admission to an annual event sponsored\n\nby an educational and charitable organization of women which is\n\nexempt from taxation pursuant to the provisions of the Internal\n\nRevenue Code of 1986, as amended, 26 U.S.C., Section 501(c)(3) and\n\nhas as its mission promoting volunteerism, developing the potential\n\nof women and improving the community through the effective action\n\nand leadership of trained volunteers;\n\n61. Sales of tangible personal property or services to an\n\norganization, which is exempt from taxation pursuant to the\n\nprovisions of the Internal Revenue Code of 1986, as amended, 26\n\nU.S.C., Section 501(c)(3), and which is itself a member of an\n\norganization which is exempt from taxation pursuant to the\n\nprovisions of the Internal Revenue Code of 1986, as amended, 26\n\nU.S.C., Section 501(c)(3), if the membership organization is\n\nprimarily engaged in advancing the purposes of its member\n\norganizations through fundraising, public awareness, or other\n\nefforts for the benefit of its member organizations, and if the\n\nmember organization is primarily engaged either in providing\n\neducational services and programs concerning health-related diseases\n\nand conditions to individuals suffering from such health-related\n\ndiseases and conditions or their caregivers and family members or\n\nsupport to such individuals, or in health-related research as to\n\nsuch diseases and conditions, or both. In order to qualify for the\n\nexemption authorized by this paragraph, the member nonprofit\n\norganization shall be required to provide proof to the Oklahoma Tax\nes\n\nand conditions to individuals suffering from such health-related\n\ndiseases and conditions or their caregivers and family members or\n\nsupport to such individuals, or in health-related research as to\n\nsuch diseases and conditions, or both. In order to qualify for the\n\nexemption authorized by this paragraph, the member nonprofit\n\norganization shall be required to provide proof to the Oklahoma Tax\n\nCommission of its membership status in the membership organization;\n\n62. Sales of tangible personal property or services to or by an\n\norganization which is part of a national volunteer women’s service\n\norganization dedicated to promoting patriotism, preserving American\n\nhistory, and securing better education for children and which has at\n\nleast one hundred sixty-eight thousand members in three thousand\n\nchapters across the United States;\n\n63. Sales of tangible personal property or services to or by a\n\nYWCA or YMCA organization which is part of a national nonprofit\n\ncommunity service organization working to meet the health and social\n\nservice needs of its members across the United States;\n\n64. Sales of tangible personal property or services to or by a\n\nveteran’s organization which is exempt from taxation pursuant to the\n\nprovisions of the Internal Revenue Code of 1986, as amended, 26\n\nU.S.C., Section 501(c)(19) and which is known as the Veterans of\n\nForeign Wars of the United States, Oklahoma Chapters;\n\n65. Sales of boxes of food by a church or by an organization,\n\nwhich is exempt from taxation pursuant to the provisions of the\n\nInternal Revenue Code of 1986, as amended, 26 U.S.C., Section\n\n501(c)(3). To qualify under the provisions of this paragraph, the\n\norganization must be organized for the primary purpose of feeding\n\nneedy individuals or to encourage volunteer service by requiring\n\nsuch service in order to purchase food. These boxes shall only\n\ncontain edible staple food items;\n\n66. Sales of tangible personal property or services to any\n\nperson with whom a church has duly entered into a construction\n\ncontract, necessary for carrying out such contract or to any\n\nsubcontractor to such a construction contract;\n\n67. Sales of tangible personal property or services used\n\nexclusively for charitable or educational purposes, to or by an\n\norganization which:\n\na. is exempt from taxation pursuant to the provisions of\n\nthe Internal Revenue Code of 1986, as amended, 26\n\nU.S.C., Section 501(c)(3),\n\nb. has filed a Not-for-Profit Certificate of\n\nIncorporation in this state, and\n\nc. is organized for the purpose of:\n\n(1) providing training and education to\n\ndevelopmentally disabled individuals,\n\n(2) educating the community about the rights,\n\nabilities, and strengths of developmentally\n\ndisabled individuals, and\nns of\n\nthe Internal Revenue Code of 1986, as amended, 26\n\nU.S.C., Section 501(c)(3),\n\nb. has filed a Not-for-Profit Certificate of\n\nIncorporation in this state, and\n\nc. is organized for the purpose of:\n\n(1) providing training and education to\n\ndevelopmentally disabled individuals,\n\n(2) educating the community about the rights,\n\nabilities, and strengths of developmentally\n\ndisabled individuals, and\n\n(3) promoting unity among developmentally disabled\n\nindividuals in their community and geographic\n\narea;\n\n68. Sales of tangible personal property or services to any\n\norganization which is a shelter for abused, neglected, or abandoned\n\nchildren and which is exempt from taxation pursuant to the\n\nprovisions of the Internal Revenue Code of 1986, as amended, 26\n\nU.S.C., Section 501(c)(3); provided, until July 1, 2008, such\n\nexemption shall apply only to eligible shelters for children from\n\nbirth to age twelve (12) and after July 1, 2008, such exemption\n\nshall apply to eligible shelters for children from birth to age\n\neighteen (18);\n\n69. Sales of tangible personal property or services to a child\n\ncare center which is licensed pursuant to the Oklahoma Child Care\n\nFacilities Licensing Act and which:\n\na. possesses a 3-star rating from the Department of Human\n\nServices Reaching for the Stars Program or a national\n\naccreditation, and\n\nb. allows on-site universal prekindergarten education to\n\nbe provided to four-year-old children through a\n\ncontractual agreement with any public school or school\n\ndistrict.\n\nFor the purposes of this paragraph, sales made to any person,\n\nfirm, agency, or entity that has entered previously into a\n\ncontractual relationship with a child care center for construction\n\nand improvement of buildings and other structures owned by the child\n\ncare center and operated for educational purposes shall be\n\nconsidered sales made to a child care center. Any such person,\n\nfirm, agency, or entity making purchases on behalf of a child care\n\ncenter shall certify, in writing, on the copy of the invoice or\n\nsales ticket the nature of the purchase. Any such person, or person\n\nacting on behalf of a firm, agency, or entity making purchases on\n\nbehalf of a child care center in violation of this paragraph shall\n\nbe guilty of a misdemeanor and upon conviction thereof shall be\n\nfined an amount equal to double the amount of sales tax involved or\n\nincarcerated for not more than sixty (60) days or both;\n\n70. a. Sales of tangible personal property to a service\n\norganization of mothers who have children who are\n\nserving or who have served in the military, which\n\nservice organization is exempt from taxation pursuant\n\nto the provisions of the Internal Revenue Code of\n\n1986, as amended, 26 U.S.C., Section 501(c)(19) and\n\nwhich is known as the Blue Star Mothers of America,\n\nInc. The exemption provided by this paragraph shall\n\nonly apply to the purchase of tangible personal\n\nproperty actually sent to United States military\n\npersonnel overseas who are serving in a combat zone\n\nand not to any other tangible personal property\n\npurchased by the organization. Provided, this\n\nexemption shall not apply to any sales tax levied by a\n\ncity, town, county, or any other jurisdiction in this\n\nstate.\n\nb. The exemption authorized by this paragraph shall be\n\nadministered in the form of a refund from the sales\n\ntax revenues apportioned pursuant to Section 1353 of\n\nthis title, and the vendor shall be required to\n\ncollect the sales tax otherwise applicable to the\n\ntransaction. The purchaser may apply for a refund of\n\nthe state sales tax paid in the manner prescribed by\n\nthis paragraph. Within sixty (60) days after the end\n\nof each calendar quarter, any purchaser that is\n\nentitled to make application for a refund based upon\n\nthe exempt treatment authorized by this paragraph may\n\nfile an application for refund of the state sales\n\ntaxes paid during such preceding calendar quarter.\nhaser may apply for a refund of\n\nthe state sales tax paid in the manner prescribed by\n\nthis paragraph. Within sixty (60) days after the end\n\nof each calendar quarter, any purchaser that is\n\nentitled to make application for a refund based upon\n\nthe exempt treatment authorized by this paragraph may\n\nfile an application for refund of the state sales\n\ntaxes paid during such preceding calendar quarter.\n\nThe Tax Commission shall prescribe a form for purposes\n\nof making the application for refund.\n\nc. A purchaser who applies for a refund pursuant to this\n\nparagraph shall certify that the items were actually\n\nsent to military personnel overseas in a combat zone.\n\nAny purchaser that applies for a refund for the\n\npurchase of items that are not authorized for\n\nexemption under this paragraph shall be subject to a\n\npenalty in the amount of Five Hundred Dollars\n\n($500.00);\n\n71. Sales of food and snack items to or by an organization\n\nwhich is exempt from taxation pursuant to the provisions of the\n\nInternal Revenue Code of 1986, as amended, 26 U.S.C., Section\n\n501(c)(3), whose primary and principal purpose is providing funding\n\nfor scholarships in the medical field;\n\n72. Sales of tangible personal property or services for use\n\nsolely on construction projects for organizations which are exempt\n\nfrom taxation pursuant to the provisions of the Internal Revenue\n\nCode of 1986, as amended, 26 U.S.C., Section 501(c)(3) and whose\n\npurpose is providing end-of-life care and access to hospice services\n\nto low-income individuals who live in a facility owned by the\n\norganization. The exemption provided by this paragraph applies to\n\nsales to the organization as well as to sales to any person with\n\nwhom the organization has duly entered into a construction contract,\n\nnecessary for carrying out such contract or to any subcontractor to\n\nsuch a construction contract. Any person making purchases on behalf\n\nof such organization shall certify, in writing, on the copy of the\n\ninvoice or sales ticket to be retained by the vendor that the\n\npurchases are made for and on behalf of such organization and set\n\nout the name of such organization. Any person who wrongfully or\n\nerroneously certifies that purchases are for any of the above-named\n\norganizations or who otherwise violates this section shall be guilty\n\nof a misdemeanor and upon conviction thereof shall be fined an\n\namount equal to double the amount of sales tax involved or\n\nincarcerated for not more than sixty (60) days or both;\n\n73. Sales of tickets for admission to events held by\n\norganizations exempt from taxation pursuant to the provisions of the\n\nInternal Revenue Code of 1986, as amended, 26 U.S.C., Section\n\n501(c)(3) that are organized for the purpose of supporting general\n\nhospitals licensed by the State Department of Health;\n\n74. Sales of tangible personal property or services:\n\na. to a foundation which is exempt from taxation pursuant\n\nto the provisions of the Internal Revenue Code of\n\n1986, as amended, 26 U.S.C., Section 501(c)(3) and\n\nwhich raises tax-deductible contributions in support\n\nof a wide range of firearms-related public interest\n\nactivities of the National Rifle Association of\n\nAmerica and other organizations that defend and foster\n\nSecond Amendment rights, and\n\nb. to or by a grassroots fundraising program for sales\n\nrelated to events to raise funds for a foundation\n\nmeeting the qualifications of subparagraph a of this\n\nparagraph;\n\n75. Sales by an organization or entity which is exempt from\n\ntaxation pursuant to the provisions of the Internal Revenue Code of\n\n1986, as amended, 26 U.S.C., Section 501(c)(3) which are related to\n\na fundraising event sponsored by the organization or entity when the\n\nevent does not exceed any five (5) consecutive days and when the\n\nsales are not in the organization’s or the entity’s regular course\n5. Sales by an organization or entity which is exempt from\n\ntaxation pursuant to the provisions of the Internal Revenue Code of\n\n1986, as amended, 26 U.S.C., Section 501(c)(3) which are related to\n\na fundraising event sponsored by the organization or entity when the\n\nevent does not exceed any five (5) consecutive days and when the\n\nsales are not in the organization’s or the entity’s regular course\n\nof business. Provided, the exemption provided in this paragraph\n\nshall be limited to tickets sold for admittance to the fundraising\n\nevent and items which were donated to the organization or entity for\n\nsale at the event;\n\n76. Effective November 1, 2017, sales of tangible personal\n\nproperty or services to an organization which is exempt from\n\ntaxation pursuant to the provisions of the Internal Revenue Code of\n\n1986, as amended, 26 U.S.C., Section 501(c)(3) and operates as a\n\ncollaborative model which connects community agencies in one\n\nlocation to serve individuals and families affected by violence and\n\nwhere victims have access to services and advocacy at no cost to the\n\nvictim;\n\n77. Effective July 1, 2018, sales of tangible personal property\n\nor services to or by an association which is exempt from taxation\n\npursuant to the provisions of the Internal Revenue Code of 1986, as\n\namended, 26 U.S.C., Section 501(c)(19) and which is known as the\n\nNational Guard Association of Oklahoma;\n\n78. Effective July 1, 2018, sales of tangible personal property\n\nor services to or by an association which is exempt from taxation\n\npursuant to the provisions of the Internal Revenue Code of 1986, as\n\namended, 26 U.S.C., Section 501(c)(4) and which is known as the\n\nMarine Corps League of Oklahoma;\n\n79. Sales of tangible personal property or services to the\n\nAmerican Legion, whether the purchase is made by the entity\n\nchartered by the United States Congress or is an entity organized\n\nunder the laws of this or another state pursuant to the authority of\n\nthe national American Legion organization;\n\n80. Sales of tangible personal property or services to or by an\n\norganization which is:\n\na. exempt from taxation pursuant to the provisions of the\n\nInternal Revenue Code of 1986, as amended, 26 U.S.C.,\n\nSection 501(c)(3),\n\nb. verified with a letter from the MIT Fab Foundation as\n\nan official member of the Fab Lab Network in\n\ncompliance with the Fab Charter, and\n\nc. able to provide documentation that its primary and\n\nprincipal purpose is to provide community access to\n\nadvanced 21st century manufacturing and digital\n\nfabrication tools for science, technology,\n\nengineering, art and math (STEAM) learning skills,\n\ndeveloping inventions, creating and sustaining\n\nbusinesses, and producing personalized products;\n\n81. Effective November 1, 2021, sales of tangible personal\n\nproperty or services used solely for construction and remodeling\n\nprojects to an organization which is exempt from taxation pursuant\n\nto the provisions of the Internal Revenue Code of 1986, as amended,\n\n26 U.S.C., Section 501(c)(3), and which meets the following\n\nrequirements:\n\na. its primary purpose is to construct or remodel and\n\nsell affordable housing and provide homeownership\n\neducation to residents of Oklahoma that have an income\n\nthat is below one hundred percent (100%) of the Family\n\nMedian Income guidelines as defined by the U.S.\n\nDepartment of Housing and Urban Development,\n\nb. it conducts its activities in a manner that serves\n\npublic or charitable purposes, rather than commercial\n\npurposes,\n\nc. it receives funding and revenue and charges fees in a\n\nmanner that does not incentivize it or its employees\n\nto act other than in the best interests of its\n\nclients, and\n\nd. it compensates its employees in a manner that does not\n\nincentivize employees to act other than in the best\n\ninterests of its clients;\n\n82. Effective November 1, 2021, sales of tangible personal\n\nproperty or services to a nonprofit entity, organized pursuant to\ncharges fees in a\n\nmanner that does not incentivize it or its employees\n\nto act other than in the best interests of its\n\nclients, and\n\nd. it compensates its employees in a manner that does not\n\nincentivize employees to act other than in the best\n\ninterests of its clients;\n\n82. Effective November 1, 2021, sales of tangible personal\n\nproperty or services to a nonprofit entity, organized pursuant to\n\nOklahoma law before January 1, 2022, exempt from federal income\n\ntaxation pursuant to Section 501(c) of the Internal Revenue Code of\n\n1986, as amended, the principal functions of which are to provide\n\nassistance to natural persons following a disaster, with program\n\nemphasis on repair or restoration to single-family residential\n\ndwellings or the construction of a replacement single-family\n\nresidential dwelling. As used in this paragraph, “disaster” means\n\ndamage to property with or without accompanying injury to persons\n\nfrom heavy rain, high winds, tornadic winds, drought, wildfire,\n\nsnow, ice, geologic disturbances, explosions, chemical accidents or\n\nspills, and other events causing damage to property on a large\n\nscale. For purposes of this paragraph, an entity that expended at\n\nleast seventy-five percent (75%) of its funds on the restoration to\n\nsingle-family housing following a disaster including related general\n\nand administrative expenses, shall be eligible for the exemption\n\nauthorized by this paragraph;\n\n83. Effective November 1, 2021, through December 31, 2024,\n\nsales of tangible personal property or services to a museum that:\n\na. operates as a part of an organization which is exempt\n\nfrom taxation pursuant to the provisions of the\n\nInternal Revenue Code of 1986, as amended, 26 U.S.C.,\n\nSection 501(c)(3),\n\nb. is not accredited by the American Alliance of Museums,\n\nand\n\nc. operates on an annual budget of less than One Million\n\nDollars ($1,000,000.00);\n\n84. Until July 1, 2022, sales of tangible personal property or\n\nservices for use in a clinical practice or medical facility operated\n\nby an organization which is exempt from taxation pursuant to the\n\nprovisions of the Internal Revenue Code of 1986, as amended, of the\n\nUnited States, 26 U.S.C., Section 501(c)(3), and which has entered\n\ninto a joint operating agreement with the University Hospitals Trust\n\ncreated pursuant to Section 3224 of Title 63 of the Oklahoma\n\nStatutes. The exemption provided by this paragraph shall be limited\n\nto the purchase of tangible personal property and services for use\n\nin clinical practices or medical facilities acquired or leased by\n\nthe organization from the University Hospitals Authority, University\n\nHospitals Trust, or the University of Oklahoma on or after June 1,\n\n2021;\n\n85. Sales of tangible personal property or services to or by a\n\nwomen’s veterans organization, and its subchapters in this state,\n\nthat is exempt from taxation pursuant to the provisions of the\n\nInternal Revenue Code of 1986, as amended, 26 U.S.C., Section\n\n501(c)(19) and is known as the Oklahoma Women Veterans Organization;\n\n86. Sales of tangible personal property or services to a\n\nnonprofit entity, organized pursuant to Oklahoma law before January\n\n1, 2019, exempt from federal income taxation pursuant to Section\n\n501(c) of the Internal Revenue Code of 1986, as amended, the\n\nprincipal functions of which are to provide assistance to natural\n\npersons following a disaster, with program emphasis on repair or\n\nrestoration to single-family residential dwellings or the\n\nconstruction of a replacement single-family residential dwelling.\n\nFor purposes of this paragraph, an entity operated exclusively for\n\ncharitable and educational purposes through the coordination of\n\nvolunteers for the disaster recovery of homes (as derived from Part\n\nIII, Statement of Program Services, of Internal Revenue Service Form\n\n990) and which offers its services free of charge to disaster\nconstruction of a replacement single-family residential dwelling.\n\nFor purposes of this paragraph, an entity operated exclusively for\n\ncharitable and educational purposes through the coordination of\n\nvolunteers for the disaster recovery of homes (as derived from Part\n\nIII, Statement of Program Services, of Internal Revenue Service Form\n\n990) and which offers its services free of charge to disaster\n\nsurvivors statewide who are low income with no or limited means of\n\nrecovery on their own for the restoration to single-family housing\n\nfollowing a disaster including related general and administrative\n\nexpenses, shall be eligible for the exemption authorized by this\n\nparagraph. The exemption provided by this paragraph shall only be\n\napplicable to sales made on or after July 1, 2022. As used in this\n\nparagraph, “disaster” means damage to property with or without\n\naccompanying injury to persons from heavy rain, high winds, tornadic\n\nwinds, drought, wildfire, snow, ice, geologic disturbances,\n\nexplosions, chemical accidents or spills and other events causing\n\ndamage to property on a large scale;\n\n87. Effective July 1, 2022, sales of tangible personal property\n\nor services to an organization which is exempt from taxation\n\npursuant to the provisions of the Internal Revenue Code of 1986, as\n\namended, 26 U.S.C., Section 501(c)(3) and which provides support to\n\nveterans, active duty members of the Armed Forces, reservists, and\n\nmembers of the National Guard to assist with the transition to\n\ncivilian life and which provides documentation to the Oklahoma Tax\n\nCommission that over seventy percent (70%) of its revenue is\n\nexpended on support for transition to civilian life; and\n\n88. Sales of tangible personal property or services to or by an\n\norganization in this state which:\n\na. is exempt from taxation pursuant to the provisions of\n\nthe Internal Revenue Code of 1986, as amended, 26\n\nU.S.C., Section 501(c)(3), and\n\nb. provides documentation to the Oklahoma Tax Commission\n\nshowing the organization’s principal purpose is to\n\nprovide school supplies or articles of clothing for\n\nunderserved students attending grades prekindergarten\n\nthrough twelve at public schools in this state.","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":"569f3260f1322ee47203ac587f9ef2cf2cf86d30481bda6f245fc73286783f9f","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-1356.2","next":"us-ok/okla.-stat.-tit.-68-68-1356v2"},"notice":"GroundRules: Original legal text. Not legal advice."}