{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-1359.1","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-1359.1","heading":"Manufacturers - Refund of certain state and local sales","body":"taxes.\n\nA. In order to administer the exemption for sales to a\n\nqualified manufacturer or distributor as provided by Section 1359 of\n\nthis title, there shall be made a sales tax refund for state and\n\nlocal sales taxes paid by qualified manufacturers or distributors\n\nfor tangible personal property purchased to be consumed or\n\nincorporated in the construction of a new manufacturing or\n\ndistribution facility or to expand an existing manufacturing or\n\ndistribution facility in the state from the account created by this\n\nsection. Provided, no claim for a refund shall be filed by a\n\ndistributor pursuant to subparagraph d of paragraph 7 of Section\n\n1359 of this title before July 1, 2006.\n\nB. The Oklahoma Tax Commission shall transfer each month from\n\nsales tax collected the amount which the Commission estimates to be\n\nnecessary to make the sales tax refund provided by this section to\n\nan account designated as the Commission determines.\n\nC. Any refund shall be paid from the account prescribed by this\n\nsection at the time the claim for refund is approved by the Tax\n\nCommission. The amount of the refund shall not exceed the total\n\nstate and local sales taxes paid together with accrued interest upon\n\nsuch total. The amount of interest paid to a qualified manufacturer\n\nor distributor upon the principal amount of any refund made to such\n\nmanufacturer or distributor for purposes of administering the\n\nexemption provided by Section 1359 of this title shall be determined\n\naccording to the amount earned as invested by the State Treasurer’s\n\nOffice. The interest rate shall accrue upon the amount transferred\n\nto the account.\n\nD. For purposes of this section, state and local sales taxes\n\npaid by a contractor or subcontractor for tangible personal property\n\npurchased by that contractor or subcontractor to be consumed or\n\nincorporated in the construction of a new or expanded manufacturing\n\nfacility pursuant to a contract with a qualified manufacturer or\n\ndistributor shall, upon proper showing, be refunded to the qualified\n\nmanufacturer or distributor.\n\nE. The qualified manufacturer or distributor shall file with\n\nthe Tax Commission the following documentation for any refund\n\nclaimed:\n\n1. Invoices indicating the amount of state and local sales tax\n\nbilled;\n\n2. Affidavit of each vendor that state and local sales tax\n\nbilled has not been audited, rebated, or refunded to the qualified\n\nmanufacturer but rather the sales tax charged has been collected by\n\nthe vendor and remitted to the Tax Commission; and\n\n3. All additional documentation required to be submitted\n\npursuant to rules promulgated by the Tax Commission.\n\nF. In the event that state and local sales tax was paid by a\n\ncontractor or subcontractor, the qualified manufacturer or\n\ndistributor shall file with the Tax Commission all documentation\n\nrequired in subsection E of this section but in lieu of the\n\naffidavit of each vendor the qualified manufacturer or distributor\n\nshall file, for any refund claimed, an affidavit from the contractor\n\nor subcontractor stating that the sales tax refund of the qualified\n\nmanufacturer or distributor is based on state and local sales tax\n\npaid by the contractor or subcontractor on tangible personal\n\nproperty purchased to be consumed or incorporated in the\n\nconstruction of a new or expanded business activity and that the\n\namount of state and local sales tax claimed was paid to the vendor\n\nand no credit, refund, or rebate has been claimed by the contractor\n\nor subcontractor.\n\nG. Only sales of tangible personal property made after June 1,\n\n1988, shall be eligible for the refund established by this section.\n\nH. The qualified manufacturer or distributor shall file, within\n\nthirty-six (36) months of the date of the first purchase which is\n\nexempt from taxation pursuant to the provisions of paragraph 7 of\nractor.\n\nG. Only sales of tangible personal property made after June 1,\n\n1988, shall be eligible for the refund established by this section.\n\nH. The qualified manufacturer or distributor shall file, within\n\nthirty-six (36) months of the date of the first purchase which is\n\nexempt from taxation pursuant to the provisions of paragraph 7 of\n\nSection 1359 of this title, with the Tax Commission a certification\n\nissued by the Employment Security Commission in order to qualify for\n\nthe refund authorized by this section.\n\nI. Notwithstanding the provisions of any state tax law, the\n\namount refunded under this section shall be assessed if the number\n\nof full-time-equivalent employees drops below the number prescribed\n\nin paragraph 7 of Section 1359 of this title, at any time within\n\nthirty-six (36) months of the date certification is issued by the\n\nOklahoma Employment Security Commission.","path":["OK Code","Title 68"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os68.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"e7a2ae59f38266fe6cc2b57641f3cef051d8249ab7c650545a57bebab91e8c89","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-1359","next":"us-ok/okla.-stat.-tit.-68-68-1359.2"},"notice":"GroundRules: Original legal text. Not legal advice."}