{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-54005","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-54005","heading":"Purchaser primarily engaged in computer services and","body":"data processing or research and development - Refund of state and\n\nlocal use taxes.\n\nA. In order to administer the exemption for sales to a\n\nqualified computer services, data processing or research and\n\ndevelopment facility as provided by Section 54003 of this title, as\n\napplicable to the use tax imposed by law, there shall be made a use\n\ntax refund for state and local taxes paid by qualified facilities\n\nfor qualified purchases as defined in Section 54002 of this title,\n\nfrom the account created by this section.\n\nB. The Oklahoma Tax Commission shall transfer each month from\n\nuse tax collected the amount which the Commission estimates to be\n\nnecessary to make the use tax refund provided by this section to an\n\naccount 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 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 to a qualified computer\n\nservices, data processing or research and development facility upon\n\nthe principal amount of any refund made to such facility for\n\npurposes of administering the exemption provided by Section 54003 of\n\nthis title, shall be determined according to the provisions of this\n\nsubsection. For any month during which the Oklahoma Tax Commission\n\ntransfers a sum to the account prescribed by subsection B of this\n\nsection, the Commission shall determine an interest rate by\n\ndetermining the rate of interest paid for a three-month Treasury\n\nBill of the United States government as of the first working day of\n\nthe month in which the transfer is made. The interest rate so\n\ndetermined shall accrue upon the amount transferred to the account.\n\nIn each subsequent month, the Commission shall determine the\n\ninterest rate paid for a three-month Treasury Bill of the United\n\nStates government as of the first working day of the month and such\n\ninterest rate shall accrue upon any amount transferred during the\n\nmonth and upon the amounts previously transferred to the account\n\ntogether with interest previously accrued upon such amounts.\n\nD. For purposes of this section, state and local use taxes paid\n\nby a contractor or subcontractor for qualified purchases as defined\n\nin Section 54002 of this title, purchased by that contractor or\n\nsubcontractor pursuant to a contract with a qualified facility\n\nshall, upon proper showing, be refunded to such qualified facility.\n\nE. The qualified computer services, data processing or research\n\nand development facility shall file with the Oklahoma Tax Commission\n\nthe following documentation for any refund claimed:\n\n1. Invoices indicating the amount of state and local use tax\n\nbilled;\n\n2. Affidavit of each vendor that state and local use tax billed\n\nhas not been audited, rebated, or refunded to such qualified\n\nfacility but rather the use tax charged has been collected by the\n\nvendor 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.\n\nF. In the event that state and local use tax was paid by a\n\ncontractor or subcontractor, the qualified facility shall file with\n\nthe Oklahoma Tax Commission all documentation required in subsection\n\nE of this section but in lieu of the affidavit of each vendor the\n\nqualified facility shall file, for any refund claimed, an affidavit\n\nfrom the contractor or subcontractor stating that the use tax refund\n\nof the qualified manufacturer is based on state and local use tax,\n\npaid by the contractor or subcontractor on qualified purchases as\n\ndefined in Section 54002 of this title, purchased and that the\n\namount of the state and local use tax claimed was paid to the vendor\n\nand no credit, refund, or rebate has been claimed by the contractor\nhe contractor or subcontractor stating that the use tax refund\n\nof the qualified manufacturer is based on state and local use tax,\n\npaid by the contractor or subcontractor on qualified purchases as\n\ndefined in Section 54002 of this title, purchased and that the\n\namount of the state and local use 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 July 1,\n\n1992, shall be eligible for the refund established by this section.\n\nH. The qualified computer services, data processing or research\n\nand development facility shall file, within thirty-six (36) months\n\nof the date of the first purchase which is exempt from taxation\n\npursuant to the provisions of Section 54003 of this title, with the\n\nOklahoma Tax Commission, a certification issued by the Employment\n\nSecurity Commission in order to qualify for the refund authorized by\n\nthis 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 new full-time-equivalent employees drops below the number\n\nprescribed in Section 54002 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.\n\nJ. All claims for refunds provided pursuant to this section\n\nshall be submitted to the Oklahoma Tax Commission by July 1, 2022.","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":"67892faa72759496ab1ab973d46464bb383de56a1a4da8f311ae3c8cc1b82001","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-54004","next":"us-ok/okla.-stat.-tit.-68-68-5401"},"notice":"GroundRules: Original legal text. Not legal advice."}