{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-1404.5","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-1404.5","heading":"Motion pictures or television - Refund of use taxes","body":"paid for property to be used in productions.\n\nA. In order to administer the exemption for sales of tangible\n\npersonal property to a motion picture or television production\n\ncompany as provided by paragraph 20 of Section 1357 of Title 68 of\n\nthe Oklahoma Statutes there shall be made a use tax refund for state\n\nand local use taxes paid with regard to such items for use in an\n\neligible production.\n\nB. The Oklahoma Tax Commission shall transfer each month from\n\nuse tax collected the amount which the Tax Commission estimates to\n\nbe necessary to make the use tax refund provided by this section to\n\nan account designated as the Tax 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 Oklahoma\n\nTax Commission. The amount of the refund shall not exceed the total\n\nstate and local use taxes paid together with accrued interest upon\n\nsuch total. The amount of interest paid upon the principal amount\n\nof any refund made to such production company for purposes of\n\nadministering the exemption provided by paragraph 20 of Section 1357\n\nof Title 68 of the Oklahoma Statutes shall be determined according\n\nto the provisions of this subsection. For any month during which\n\nthe Oklahoma Tax Commission transfers a sum to the account\n\nprescribed by subsection B of this section, the Tax Commission shall\n\ndetermine an interest rate by determining the rate of interest paid\n\nfor a three-month Treasury Bill of the United States government as\n\nof the first working day of the month and such interest shall accrue\n\nupon any amount transferred to the account together with interest\n\npreviously accrued upon such amounts.\n\nD. The qualified purchaser shall file, during the preproduction\n\nphase, with the Oklahoma Tax Commission, a registration form\n\ncontaining the estimated production dates, estimated local\n\nproduction expenditures, name and address of the representative\n\nresponsible for the expenditure records, and other such\n\ndocumentation required to be submitted pursuant to rules promulgated\n\nby the Oklahoma Tax Commission.\n\nE. The qualified purchaser shall file, within sixty (60) days\n\nafter the completion of the filming, with the Oklahoma Tax\n\nCommission, the following documentation for any refund claimed:\n\n1. Affidavit of the purchaser that the amount of use tax\n\nclaimed has been remitted to the State of Oklahoma and that no\n\nrefund of the use tax paid has previously been requested;\n\n2. In cases where the purchaser remitted the use tax to its\n\nvendor, invoices indicating the amount of state and local use tax\n\npaid and affidavit of each vendor that state and local use tax\n\nbilled to the purchaser has not been audited, rebated, or refunded\n\nto the purchaser but rather the use tax charged has been collected\n\nby the vendor and remitted to the Oklahoma Tax Commission; and\n\n3. All additional documentation required to be submitted\n\npursuant to rules promulgated by the Oklahoma Tax Commission.","path":["OK Code","Title 68"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os68.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"243a3f38f58f55e9e55e8e88fba0aecee19916faf10f58b27b0a41810b4f3f1f","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-1404.4","next":"us-ok/okla.-stat.-tit.-68-68-1405"},"notice":"GroundRules: Original legal text. Not legal advice."}