{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-1356v2","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-1356v2","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. Sales of tangible personal property or services to the\n\nUnited States government or to the State of Oklahoma, any political\n\nsubdivision of this state or any agency of a political subdivision\n\nof this state; provided, all sales to contractors in connection with\n\nthe performance of any contract with the United States government,\n\nState of Oklahoma or any of its political subdivisions shall not be\n\nexempted from the tax levied by Section 1350 et seq. of this title,\n\nexcept as hereinafter 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. Sales 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 related\n\nsubjects;\n\n7. Sales 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 sales 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 sales 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\ntion\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 sales 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. Sales 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, the Oklahoma State University Medical Authority\n\nand Trust, the Oklahoma State University Veterinary Medicine\n\nAuthority and Trust, 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\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, 26 U.S.C., Section 501(c)(3) including\n\nmaterials, supplies and equipment used in the construction and\n\nimprovement of buildings and other structures owned by the\n\ninstitutions and operated for educational purposes.\n\nAny person, firm, agency or entity making purchases on behalf of\n\nany institution, agency or subdivision in this state, shall certify\n\nin writing, on the copy of the invoice or sales ticket the nature of\n\nthe 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, 26\n\nU.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, 26 U.S.C., Section 501(c)(3),\n\nnonprofit local public or private school foundations\n\nwhich solicit money or property in the name of any\n\npublic or private school or public school 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. Sales of tangible personal\n\nproperty in this paragraph shall include sales 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. Sales of tangible personal property exempted by this\n\nparagraph shall include sales of admission tickets;\n\n15. The first Seventy-five Thousand Dollars ($75,000.00) each\n\nyear from sales of tickets and concessions at athletic events by\n\neach organization exempt from taxation pursuant to the provisions of\n\nthe Internal Revenue Code, 26 U.S.C., Section 501(c)(4);\n\n16. Sales of tangible personal property or services to any\nof admission tickets;\n\n15. The first Seventy-five Thousand Dollars ($75,000.00) each\n\nyear from sales of tickets and concessions at athletic events by\n\neach organization exempt from taxation pursuant to the provisions of\n\nthe Internal Revenue Code, 26 U.S.C., Section 501(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 relations\n\nprograms;\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 the\n\nfire department. Any person making purchases on behalf of any such\n\nfire 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 Titles 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, 26 U.S.C.,\n\nSection 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, 26 U.S.C., Section\n\n501(c)(3), provided that at least fifty percent (50%) of the\n\njuveniles served by such organization are court adjudicated and the\n\norganization receives state funds in an amount less than ten percent\n\n(10%) of the annual budget of the organization;\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, 26 U.S.C., Section 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 recreation\n\ncenters 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, 26 U.S.C., Section\n\n501(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 is\n\ngained 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, 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 the United States, 26 U.S.C.,\n\nSection 501(c)(3), which have entered into a\n\njoint operating agreement with the University\n\nHospitals 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 this\n\nstate, whether by the importer, exporter or another person, of any\n\nsatellite or any associated launch vehicle including components of,\n\nand 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, that is an integral\n\npart of and used primarily in support of space flight; however,\n\nsection 38 property used in support of space flight shall not\n\ninclude 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\nthe purchaser or lessee signs an affidavit stating that the item or\nxed 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, which is used as an integral part of\n\nthe manufacturing, processing, compounding or producing of items of\n\ntangible personal property. Such term includes parts and\n\naccessories only to the extent that the exemption thereof is\n\nconsistent 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, 26 U.S.C.,\n\nSection 501(c)(3) and which is organized primarily for the purpose\n\nof supporting one or more state parks located 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, 26 U.S.C., Section\n\n501(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, 26 U.S.C., Section\n\n501(c)(3), in the course of conducting a national championship\n\nsports event, but only if all or a portion of the payment in\n\nexchange therefor would qualify as the receipt of a qualified\n\nsponsorship payment described in Internal Revenue Code, 26 U.S.C.,\n\nSection 513(i). Sales exempted pursuant to this paragraph shall be\n\nexempt from all Oklahoma sales, use, excise and gross receipts\n\ntaxes;\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, 26 U.S.C., Section\n\n501(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\n\ntaxation pursuant to the provisions of the Internal Revenue Code, 26\n\nU.S.C., Section 501(c)(4), for the purposes of raising funds for the\n\nbenefit of the team;\nt 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, 26\n\nU.S.C., Section 501(c)(4), for the purposes of raising funds for the\n\nbenefit 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, 26 U.S.C., Section\n\n501(c)(3) and is operating the Oklahoma City National Memorial and\n\nMuseum, an affiliate of the National Park System;\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, 26\n\nU.S.C., Section 501(c)(3), the memberships of which are limited to\n\nhonorably discharged veterans, and which furnish financial support\n\nto area veterans’ organizations to be used for the purpose of\n\nconstructing 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, 26 U.S.C.,\n\nSection 501(c)(3) that is expending monies received from a private\n\nfoundation grant in conjunction with expenditures of local sales tax\n\nrevenue to construct a local public library;\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, 26\n\nU.S.C., Section 501(c)(3) for the purpose of constructing\n\nimprovements to or expanding a hospital or nursing home owned and\n\noperated by any such public trust or nonprofit entity prior to July\n\n1, 2008, in counties with a population of less than one hundred\n\nthousand (100,000) persons, according to the most recent Federal\n\nDecennial 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\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\nofit 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 handicapped persons and\n\nwhich is exempt from taxation pursuant to the provisions of the\n\nInternal Revenue Code, 26 U.S.C., Section 501(c)(3) and that\n\nreceives at least eighty-five percent (85%) of its annual budget\n\nfrom state or federal funds. In order to receive the benefit of the\n\nexemption authorized by this paragraph, the taxpayer shall be\n\nrequired to make payment of the applicable sales tax at the time of\n\nsale to the vendor in the manner otherwise required by law.\n\nNotwithstanding any other provision of the Uniform Tax Procedure\n\nCode to the contrary, the taxpayer shall be authorized to file a\n\nclaim for refund of sales taxes paid that qualify for the exemption\n\nauthorized by this paragraph for a period of one (1) year after the\n\ndate of the sale transaction. The taxpayer shall be required to\n\nprovide documentation as may be prescribed by the Oklahoma Tax\n\nCommission in support of the refund claim. The total amount of\n\nsales tax qualifying for exempt treatment pursuant to this paragraph\n\nshall 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\nt 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, 26 U.S.C., Section 501(c)(3), organized\n\nprimarily for the purpose of providing services to homeless persons\n\nduring the day and located in a metropolitan area with a population\n\nin excess of five hundred thousand (500,000) persons according to\n\nthe latest Federal Decennial Census. The exemption authorized by\n\nthis paragraph shall be applicable to sales of tangible personal\n\nproperty to a qualified entity occurring on or after January 1,\n\n2005;\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, 26 U.S.C., Section\n\n501(c)(3) for events the principal purpose of which is to provide\n\nfunding for the preservation of wetlands and habitat for 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, 26 U.S.C., Section\n\n501(c)(3) for events the principal purpose of which is to provide\n\nfunding for the preservation and conservation of wild turkeys;\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, 26 U.S.C., Section\n\n501(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, 26 U.S.C., Section 501(c)(3) and has as its mission\n\npromoting volunteerism, developing the potential of women and\n\nimproving the community through the effective action and leadership\n\nof 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, 26 U.S.C., Section\n\n501(c)(3), and which is itself a member of an organization which is\n\nexempt from taxation pursuant to the provisions of the Internal\n\nRevenue Code, 26 U.S.C., Section 501(c)(3), if the membership\n\norganization is primarily engaged in advancing the purposes of its\n\nmember organizations 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\n\nCommission of its membership status in the membership organization;\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 168,000 members in 3,000 chapters 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, 26 U.S.C., Section\n\n501(c)(19) and which is known as the Veterans of Foreign Wars\n\nDepartment of Oklahoma;\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, 26 U.S.C., Section 501(c)(3). To qualify\n\nunder the provisions of this paragraph, the organization must be\n\norganized for the primary purpose of feeding needy individuals or to\n\nencourage volunteer service by requiring such service in order to\n\npurchase food. These boxes shall only contain edible staple food\n\nitems;\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, 26 U.S.C., Section\n\n501(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, 26 U.S.C., Section\n\n501(c)(3); provided, until July 1, 2008, such exemption shall apply\n\nonly to eligible shelters for children from birth to age twelve (12)\n\nand after July 1, 2008, such exemption shall apply to eligible\n\nshelters for children from birth to age eighteen (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\nindergarten 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, 26\n\nU.S.C., Section 501(c)(19) and which is known as the\n\nBlue Star Mothers of America, Inc. The exemption\n\nprovided by this paragraph shall only apply to the\n\npurchase of tangible personal property actually sent\n\nto United States military personnel overseas who are\n\nserving in a combat zone and not to any other tangible\n\npersonal property purchased by the organization.\n\nProvided, this exemption shall not apply to any sales\n\ntax levied by a city, town, county, or any other\n\njurisdiction in this state.\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.\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, 26 U.S.C., Section 501(c)(3), whose primary\n\nand principal purpose is providing funding for scholarships in the\n\nmedical 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, 26 U.S.C., Section 501(c)(3) and whose purpose is providing\n\nend-of-life care and access to hospice services to low-income\n\nindividuals who live in a facility owned by the organization. The\n\nexemption provided by this paragraph applies to sales to the\n\norganization as well as to sales to any person with whom the\n\norganization has duly entered into a construction contract,\ne Internal Revenue\n\nCode, 26 U.S.C., Section 501(c)(3) and whose purpose is providing\n\nend-of-life care and access to hospice services to low-income\n\nindividuals who live in a facility owned by the organization. The\n\nexemption provided by this paragraph applies to sales to the\n\norganization as well as to sales to any person with whom the\n\norganization 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, 26 U.S.C., Section 501(c)(3) that are\n\norganized for the purpose of supporting general hospitals licensed\n\nby 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, 26\n\nU.S.C., Section 501(c)(3) and which raises tax-\n\ndeductible contributions in support of a wide range of\n\nfirearms-related public interest activities of the\n\nNational Rifle Association of America and other\n\norganizations that defend and foster Second Amendment\n\nrights, 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, 26\n\nU.S.C., Section 501(c)(3) which are related to a fundraising event\n\nsponsored by the organization or entity when the event does not\n\nexceed any five (5) consecutive days and when the sales are not in\n\nthe organization’s or the entity’s regular course of business.\n\nProvided, the exemption provided in this paragraph shall be limited\n\nto tickets sold for admittance to the fundraising event and items\n\nwhich were donated to the organization or entity for sale at the\n\nevent;\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, 26\n\nU.S.C., Section 501(c)(3) and operates as a collaborative model\n\nwhich connects community agencies in one location to serve\n\nindividuals and families affected by violence and where victims have\n\naccess to services and advocacy at no cost to the victim;\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, 26 U.S.C.,\n\nSection 501(c)(19) and which is known as the National Guard\n\nAssociation 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, 26 U.S.C.,\n\nSection 501(c)(4) and which is known as the Marine Corps League\n\nDepartment 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\nprovisions of the Internal Revenue Code, 26 U.S.C.,\n\nSection 501(c)(4) and which is known as the Marine Corps League\n\nDepartment 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, 26 U.S.C., Section 501(c)(3),\n\nb. verified with a letter from the Fab Foundation as an\n\nofficial member of the Fab Lab Network in compliance\n\nwith 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, 26 U.S.C., Section\n\n501(c)(3), and which meets the following requirements:\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\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 scale.\n\nFor purposes of this paragraph, an entity that expended at least\n\nseventy-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, 26 U.S.C., Section 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\nwhich is exempt\n\nfrom taxation pursuant to the provisions of the\n\nInternal Revenue Code, 26 U.S.C., Section 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 the United States, 26\n\nU.S.C., Section 501(c)(3), and which has entered into a joint\n\noperating agreement with the University Hospitals Trust created\n\npursuant to Section 3224 of Title 63 of the Oklahoma Statutes. The\n\nexemption provided by this paragraph shall be limited to the\n\npurchase of tangible personal property and services for use in\n\nclinical practices or medical facilities acquired or leased by the\n\norganization from the University Hospitals Authority, University\n\nHospitals Trust, or the University of Oklahoma on or after June 1,\n\n2021; and\n\n85. 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 offers its services free of charge to disaster survivors\n\nstatewide who are low income with no or limited means of recovery on\n\ntheir own for the restoration to single-family housing following a\n\ndisaster including related general and administrative expenses,\n\nshall be eligible for the exemption authorized by this paragraph.\n\nThe exemption provided by this paragraph shall only be applicable to\n\nsales made on or after July 1, 2022. As used in this paragraph,\n\n“disaster” means damage to property with or without accompanying\n\ninjury to persons from heavy rain, high winds, tornadic winds,\n\ndrought, wildfire, snow, ice, geologic disturbances, explosions,\n\nchemical accidents or spills and other events causing damage to\n\nproperty on a large scale.","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":"3d2ad6aa7b8c4d5329a363de86e823d6ef17b2292a82dc4c567ab4c181918e55","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-1356v1","next":"us-ok/okla.-stat.-tit.-68-68-1357"},"notice":"GroundRules: Original legal text. Not legal advice."}