Okla. Stat. tit. 68, § 68-1356.1
This is the official text of Okla. Stat. tit. 68, § 68-1356.1, part of Oklahoma’s Stat. tit. 68, — part of the compiled statutory law of Oklahoma, published by the state as "Stat. tit. 68,." Browse the sections below, each linked to its official government source.
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Fire departments for unincorporated areas -
Official statutory text
Qualification for exemption - Proof of eligibility.
(A) In order to qualify for any exemption authorized by
paragraph 17 of Section 1356 of this title, at the time of sale, the
person to whom the sale is made may be required to furnish the
vendor proof of eligibility for such exemption as required by this
section.
(B) All vendors shall honor the proof of eligibility for sales
tax exemption as authorized by this section and sales to a person
providing such proof shall be exempt from the tax levied by this
article.
(C) A fire department organized pursuant to Section 592 of
Title 18 of the Oklahoma Statutes may obtain one card, the size and
design of which shall be prescribed by the Oklahoma Tax Commission,
which shall constitute proof of eligibility for sales tax exemptions
authorized by paragraph 17 of Section 1356 of this title. Such card
may be obtained upon application to the Tax Commission on a form
prescribed by the Tax Commission. The application shall contain
such other information as may be required by the Tax Commission.
Upon approval by the Tax Commission, the fire department shall be
issued one card as prescribed by this section. The card shall be
renewable every three (3) years upon application therefor, as
provided by this section, to the Tax Commission.
(A) In order to qualify for any exemption authorized by
paragraph 17 of Section 1356 of this title, at the time of sale, the
person to whom the sale is made may be required to furnish the
vendor proof of eligibility for such exemption as required by this
section.
(B) All vendors shall honor the proof of eligibility for sales
tax exemption as authorized by this section and sales to a person
providing such proof shall be exempt from the tax levied by this
article.
(C) A fire department organized pursuant to Section 592 of
Title 18 of the Oklahoma Statutes may obtain one card, the size and
design of which shall be prescribed by the Oklahoma Tax Commission,
which shall constitute proof of eligibility for sales tax exemptions
authorized by paragraph 17 of Section 1356 of this title. Such card
may be obtained upon application to the Tax Commission on a form
prescribed by the Tax Commission. The application shall contain
such other information as may be required by the Tax Commission.
Upon approval by the Tax Commission, the fire department shall be
issued one card as prescribed by this section. The card shall be
renewable every three (3) years upon application therefor, as
provided by this section, to the Tax Commission.
Status: in_force · Read it on the official government site
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