{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-1357.21","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-1357.21","heading":"Broadband exemption – Administered as rebate -","body":"Qualifications.\n\nA. The exemption authorized by the provisions of paragraph 43\n\nof Section 1357 of this title shall be administered as a rebate.\n\nThe rebate program shall be administered by the Oklahoma Broadband\n\nOffice and the Oklahoma Tax Commission.\n\nB. No claim for a rebate shall be approved unless the equipment\n\nwas purchased in order to establish or expand broadband services in\n\nunderserved or unserved areas. As used in this subsection and for\n\npurposes of the exemption authorized by paragraph 43 of Section 1357\n\nof this title, “broadband”, “underserved”, and “unserved” shall mean\n\nthose services and areas as defined in Section 139.102 of Title 17\n\nof the Oklahoma Statutes.\n\nC. No claim for rebate shall be approved unless the claimant\n\nestablishes that as a result of the equipment purchase there has\n\nbeen net growth in the number of potential customers served in\n\nunderserved or unserved areas.\n\nD. In order to qualify for rebate payments for equipment or\n\nother items qualifying for the exemption authorized by paragraph 43\n\nof Section 1357 of this title, the items shall be purchased and\n\nplaced in service between January 1, 2022, and December 31, 2023.\n\nClaims for rebates of sales tax or use tax paid for such equipment\n\npurchased in calendar year 2022 shall be filed with the Oklahoma Tax\n\nCommission not later than September 1, 2023, and in subsequent\n\ncalendar years shall be filed with the Oklahoma Tax Commission not\n\nlater than September 1 of the following year. Beginning in calendar\n\nyear 2025, claims for rebates for sales or use tax paid for such\n\nequipment purchased in calendar year 2025 and subsequent calendar\n\nyears shall be filed with the Oklahoma Broadband Office not later\n\nthan September 1 of the following year.\n\nE. The Oklahoma Broadband Office shall approve or disapprove\n\nall claims for a rebate payment beginning with claims for rebates\n\nfor sales or use tax paid for such equipment purchased in calendar\n\nyear 2025 and subsequent calendar years and shall notify the\n\nOklahoma Tax Commission. Upon notification of approval from the\n\nOklahoma Broadband Office, the Tax Commission shall issue a rebate\n\npayment for all approved claims from funds in the Oklahoma Broadband\n\nRebate Revolving Fund, created pursuant to Section 2 of this act.\n\nF. Qualifying purchases do not include supporting or ancillary\n\nfunctions, such as office operations, field operations, marketing,\n\ntransportation, warehousing, data storage, or similar operations\n\nthat do not directly result in the distribution of broadband\n\nInternet service. Property directly used or consumed in or during\n\nthe provision, creation, or production of a data processing service\n\nor information service, or property the provider grants, sells, or\n\nleases to the customer for use within the home or establishment\n\nreceiving broadband is not eligible for a rebate under this section.\n\nG. The total amount of rebates that may be paid shall not\n\nexceed Fourteen Million Seventy-one Thousand Six Hundred Ninety-one\n\nDollars ($14,071,691.00).\n\nH. The amount of rebates paid to each claimant shall be\n\ncomputed by dividing the applicable total rebate pool amount by the\n\ndollar amount of claims timely received by the Tax Commission with\n\nrespect to each fiscal year, and paying in full the amount of the\n\nclaims submitted if the amount of claims are equal to, or less than,\n\nthe total rebate pool, or a pro rata share if the total amount of\n\nclaims submitted exceed the rebate pool.\n\nI. The total amount of rebates that may be paid shall not\n\nexceed Fourteen Million Seventy-one Thousand Six Hundred Ninety-one\n\nDollars ($14,071,691.00).\n\nJ. Claims for rebate shall be on such forms as the Oklahoma Tax\n\nCommission may prescribe for such purpose and shall contain any\n\nrequired information or supporting documentation the Commission\ntal amount of rebates that may be paid shall not\n\nexceed Fourteen Million Seventy-one Thousand Six Hundred Ninety-one\n\nDollars ($14,071,691.00).\n\nJ. Claims for rebate shall be on such forms as the Oklahoma Tax\n\nCommission may prescribe for such purpose and shall contain any\n\nrequired information or supporting documentation the Commission\n\nrequires to verify eligibility for the rebate payment. Claims for\n\nrebate for sales or use tax paid for equipment purchased in calendar\n\nyear 2025 and subsequent calendar years shall be on such forms as\n\nthe Oklahoma Broadband Office may prescribe for such purpose.\n\nK. The Oklahoma Department of Commerce shall use information\n\nprovided by the Oklahoma Tax Commission and the Oklahoma Broadband\n\nOffice to prepare a report to identify the qualifying rural\n\nbroadband projects completed with the equipment purchased together\n\nwith the location of the equipment and the geographic areas served\n\nas a result of the equipment purchases, including the total number\n\nof potential new customers receiving qualifying broadband services\n\nresulting from the project. The report shall not identify any\n\nentity by name that purchased equipment.\n\nL. The report shall be filed not later than April 1, 2025, with\n\nrespect to rebates paid for equipment purchases made during calendar\n\nyears 2022 and 2023 and April 1 of the second succeeding year for\n\nequipment purchases made in subsequent calendar years. The Oklahoma\n\nTax Commission and the Oklahoma Broadband Office shall make\n\ninformation available as required by subsection K of this section as\n\nclaims are completed to assist with the timely preparation of the\n\nreport.\n\nM. The report shall be electronically filed with the Governor,\n\nthe Speaker of the House of Representatives and the President Pro\n\nTempore of the Senate and posted on the Oklahoma Broadband Office\n\nwebsite.","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":"26bbb07c52e02eef7e6cef30c5f25ff4c449033829bf24f7c203baead27b121f","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-1357.11","next":"us-ok/okla.-stat.-tit.-68-68-1357.22"},"notice":"GroundRules: Original legal text. Not legal advice."}