{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-5011","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-5011","heading":"Eligibility for relief - Computation - Convicted felons","body":"A. Except as otherwise provided by this section, beginning with\n\nthe calendar year 1990 and for each calendar year through 1998, and\n\nfor calendar year 2003, any individual who is a resident of and is\n\ndomiciled in this state during the entire calendar year for which\n\nthe filing is made and whose gross household income for such year\n\ndoes not exceed Twelve Thousand Dollars ($12,000.00) may file a\n\nclaim for sales tax relief.\n\nB. For calendar years 1999, 2002 and 2004, any individual who\n\nis a resident of and is domiciled in this state during the entire\n\ncalendar year for which the filing is made may file a claim for\n\nsales tax relief if the gross household income for such year does\n\nnot exceed the following amounts:\n\n1. For an individual not subject to the provisions of paragraph\n\n2 of this subsection and claiming no allowable personal exemption\n\nother than the allowable personal exemption for that individual or\n\nthe spouse of that individual, Fifteen Thousand Dollars\n\n($15,000.00); or\n\n2. For an individual claiming one or more allowable personal\n\nexemptions other than the allowable personal exemption for that\n\nindividual or the spouse of that individual, an individual with a\n\nphysical disability constituting a substantial handicap to\n\nemployment, or an individual who is sixty-five (65) years of age or\n\nolder at the close of the tax year, Thirty Thousand Dollars\n\n($30,000.00).\n\nC. For calendar years 2000, 2001, 2005 and following, an\n\nindividual who is a resident of and is domiciled in this state\n\nduring the entire calendar year for which the filing is made may\n\nfile a claim for sales tax relief if the gross household income for\n\nsuch year does not exceed the following amounts:\n\n1. For an individual not subject to the provisions of paragraph\n\n2 of this subsection and claiming no allowable personal exemption\n\nother than the allowable personal exemption for that individual or\n\nthe spouse of that individual, Twenty Thousand Dollars ($20,000.00);\n\nor\n\n2. For an individual claiming one or more allowable personal\n\nexemptions other than the allowable personal exemption for that\n\nindividual or the spouse of that individual, an individual with a\n\nphysical disability constituting a substantial handicap to\n\nemployment, or an individual who is sixty-five (65) years of age or\n\nolder at the close of the tax year, Fifty Thousand Dollars\n\n($50,000.00).\n\nD. The amount of the claim filed pursuant to the Sales Tax\n\nRelief Act shall be Forty Dollars ($40.00) multiplied by the number\n\nof allowable personal exemptions. As used in the Sales Tax Relief\n\nAct, \"allowable personal exemption\" means a personal exemption to\n\nwhich the taxpayer would be entitled pursuant to the provisions of\n\nthe Oklahoma Income Tax Act, except for:\n\n1. The exemptions such taxpayer would be entitled to pursuant\n\nto Section 2358 of this title if such taxpayer or spouse is blind or\n\nsixty-five (65) years of age or older at the close of the tax year;\n\n2. An exemption for a person convicted of a felony if during\n\nall or any part of the calendar year for which the claim is filed\n\nsuch person was an inmate in the custody of the Department of\n\nCorrections; or\n\n3. An exemption for a person if during all or any part of the\n\ncalendar year for which the claim is filed such person resided\n\noutside of this state.\n\nE. A person convicted of a felony shall not be permitted to\n\nfile a claim for sales tax relief pursuant to the provisions of\n\nSections 5010 through 5016 of this title for the period of time\n\nduring which the person is an inmate in the custody of the\n\nDepartment of Corrections. Such period of time shall include the\n\nentire calendar year if the person is in the custody of the\n\nDepartment of Corrections during any part of the calendar year. The\n\nprovisions of this subsection shall not prohibit all other members\nperiod of time\n\nduring which the person is an inmate in the custody of the\n\nDepartment of Corrections. Such period of time shall include the\n\nentire calendar year if the person is in the custody of the\n\nDepartment of Corrections during any part of the calendar year. The\n\nprovisions of this subsection shall not prohibit all other members\n\nof the household of an inmate from filing a claim based upon the\n\npersonal exemptions to which the household members would be entitled\n\npursuant to the provisions of the Oklahoma Income Tax Act.\n\nF. The Department of Corrections shall withhold up to fifty\n\npercent (50%) of any money inmates receive for claims made pursuant\n\nto the Sales Tax Relief Act prior to September 1, 1991, for costs of\n\nincarceration.\n\nG. For purposes of Section 139.105 of Title 17 of the Oklahoma\n\nStatutes, the gross household income of any individual who may file\n\na claim for sales tax relief shall not exceed Twelve Thousand\n\nDollars ($12,000.00).","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":"531d7c758598778abe6312ffb6ef0d6170c303220d10037b76516dc997696f5c","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-5010","next":"us-ok/okla.-stat.-tit.-68-68-5012"},"notice":"GroundRules: Original legal text. Not legal advice."}