Okla. Stat. tit. 68, § 68-1356v2

Exemptions - Governmental and nonprofit entities.

There are hereby specifically exempted from the tax levied by

Section 1350 et seq. of this title:

1. Sales of tangible personal property or services to the

United States government or to the State of Oklahoma, any political

subdivision of this state or any agency of a political subdivision

of this state; provided, all sales to contractors in connection with

the performance of any contract with the United States government,

State of Oklahoma or any of its political subdivisions shall not be

exempted from the tax levied by Section 1350 et seq. of this title,

except as hereinafter provided;

2. Sales of property to agents appointed by or under contract

with agencies or instrumentalities of the United States government

if ownership and possession of such property transfers immediately

to the United States government;

3. Sales of property to agents appointed by or under contract

with a political subdivision of this state if the sale of such

property is associated with the development of a qualified federal

facility, as provided in the Oklahoma Federal Facilities Development

Act, and if ownership and possession of such property transfers

immediately to the political subdivision or the state;

4. Sales made directly by county, district or state fair

authorities of this state, upon the premises of the fair authority,

for the sole benefit of the fair authority or sales of admission

tickets to such fairs or fair events at any location in the state

authorized by county, district or state fair authorities; provided,

the exemption provided by this paragraph for admission tickets to

fair events shall apply only to any portion of the admission price

that is retained by or distributed to the fair authority. As used

in this paragraph, “fair event” shall be limited to an event held on

the premises of the fair authority in conjunction with and during

the time period of a county, district or state fair;

5. Sales of food in cafeterias or lunchrooms of elementary

schools, high schools, colleges or universities which are operated

primarily for teachers and pupils and are not operated primarily for

the public or for profit;

Oklahoma Statutes - Title 68. Revenue and Taxation Page 497

6. Dues paid to fraternal, religious, civic, charitable or

educational societies or organizations by regular members thereof,

provided, such societies or organizations operate under what is

commonly termed the lodge plan or system, and provided such

societies or organizations do not operate for a profit which inures

to the benefit of any individual member or members thereof to the

exclusion of other members and dues paid monthly or annually to

privately owned scientific and educational libraries by members

sharing the use of services rendered by such libraries with students

interested in the study of geology, petroleum engineering or related

subjects;

7. Sales of tangible personal property or services to or by

churches, except sales made in the course of business for profit or

savings, competing with other persons engaged in the same or a

similar business or sales of tangible personal property or services

by an organization exempt from federal income tax pursuant to

Section 501(c)(3) of the Internal Revenue Code of 1986, as amended,

made on behalf of or at the request of a church or churches if the

sale of such property is conducted not more than once each calendar

year for a period not to exceed three (3) days by the organization

and proceeds from the sale of such property are used by the church

or churches or by the organization for charitable purposes;

8. The amount of proceeds received from the sales of admission

tickets which is separately stated on the ticket of admission for

the repayment of money borrowed by any accredited state-supported

college or university or any public trust of which a county in this
tion

and proceeds from the sale of such property are used by the church

or churches or by the organization for charitable purposes;

8. The amount of proceeds received from the sales of admission

tickets which is separately stated on the ticket of admission for

the repayment of money borrowed by any accredited state-supported

college or university or any public trust of which a county in this

state is the beneficiary, for the purpose of constructing or

enlarging any facility to be used for the staging of an athletic

event, a theatrical production, or any other form of entertainment,

edification or cultural cultivation to which entry is gained with a

paid admission ticket. Such facilities include, but are not limited

to, athletic fields, athletic stadiums, field houses, amphitheaters

and theaters. To be eligible for this sales tax exemption, the

amount separately stated on the admission ticket shall be a

surcharge which is imposed, collected and used for the sole purpose

of servicing or aiding in the servicing of debt incurred by the

college or university to effect the capital improvements

hereinbefore described;

9. Sales of tangible personal property or services to the

council organizations or similar state supervisory organizations of

the Boy Scouts of America, Girl Scouts of the U.S.A. and Camp Fire;

10. Sales of tangible personal property or services to any

county, municipality, rural water district, public school district,

city-county library system, the institutions of The Oklahoma State

System of Higher Education, the Grand River Dam Authority, the

Northeast Oklahoma Public Facilities Authority, the Oklahoma

Municipal Power Authority, City of Tulsa-Rogers County Port

Oklahoma Statutes - Title 68. Revenue and Taxation Page 498

Authority, Muskogee City-County Port Authority, the Oklahoma

Department of Veterans Affairs, the Broken Bow Economic Development

Authority, Ardmore Development Authority, Durant Industrial

Authority, Oklahoma Ordnance Works Authority, Central Oklahoma

Master Conservancy District, Arbuckle Master Conservancy District,

Fort Cobb Reservoir Master Conservancy District, Foss Reservoir

Master Conservancy District, Mountain Park Master Conservancy

District, Waurika Lake Master Conservancy District and the Office of

Management and Enterprise Services only when carrying out a public

construction contract on behalf of the Oklahoma Department of

Veterans Affairs, the Oklahoma State University Medical Authority

and Trust, the Oklahoma State University Veterinary Medicine

Authority and Trust, and effective July 1, 2022, the University

Hospitals Trust, or to any person with whom any of the above-named

subdivisions or agencies of this state has duly entered into a

public contract pursuant to law, necessary for carrying out such

public contract or to any subcontractor to such a public contract.

Any person making purchases on behalf of such subdivision or agency

of this state shall certify, in writing, on the copy of the invoice

or sales ticket to be retained by the vendor that the purchases are

made for and on behalf of such subdivision or agency of this state

and set out the name of such public subdivision or agency. Any

person who wrongfully or erroneously certifies that purchases are

for any of the above-named subdivisions or agencies of this state or

who otherwise violates this section shall be guilty of a misdemeanor

and upon conviction thereof shall be fined an amount equal to double

the amount of sales tax involved or incarcerated for not more than

sixty (60) days or both;

11. Sales of tangible personal property or services to private

institutions of higher education and private elementary and

secondary institutions of education accredited by the State

Department of Education or registered by the State Board of

Education for purposes of participating in federal programs or

accredited as defined by the Oklahoma State Regents for Higher
sixty (60) days or both;

11. Sales of tangible personal property or services to private

institutions of higher education and private elementary and

secondary institutions of education accredited by the State

Department of Education or registered by the State Board of

Education for purposes of participating in federal programs or

accredited as defined by the Oklahoma State Regents for Higher

Education which are exempt from taxation pursuant to the provisions

of the Internal Revenue Code, 26 U.S.C., Section 501(c)(3) including

materials, supplies and equipment used in the construction and

improvement of buildings and other structures owned by the

institutions and operated for educational purposes.

Any person, firm, agency or entity making purchases on behalf of

any institution, agency or subdivision in this state, shall certify

in writing, on the copy of the invoice or sales ticket the nature of

the purchases, and violation of this paragraph shall be a

misdemeanor as set forth in paragraph 10 of this section;

12. Tuition and educational fees paid to private institutions

of higher education and private elementary and secondary

institutions of education accredited by the State Department of

Oklahoma Statutes - Title 68. Revenue and Taxation Page 499

Education or registered by the State Board of Education for purposes

of participating in federal programs or accredited as defined by the

Oklahoma State Regents for Higher Education which are exempt from

taxation pursuant to the provisions of the Internal Revenue Code, 26

U.S.C., Section 501(c)(3);

13. a. Sales of tangible personal property made by:

(1) a public school,

(2) a private school offering instruction for grade

levels kindergarten through twelfth grade,

(3) a public school district,

(4) a public or private school board,

(5) a public or private school student group or

organization,

(6) a parent-teacher association or organization

other than as specified in subparagraph b of this

paragraph, or

(7) public or private school personnel for purposes

of raising funds for the benefit of a public or

private school, public school district, public or

private school board or public or private school

student group or organization, or

b. Sales of tangible personal property made by or to

nonprofit parent-teacher associations or organizations

exempt from taxation pursuant to the provisions of the

Internal Revenue Code, 26 U.S.C., Section 501(c)(3),

nonprofit local public or private school foundations

which solicit money or property in the name of any

public or private school or public school district.

The exemption provided by this paragraph for sales made by a

public or private school shall be limited to those public or private

schools accredited by the State Department of Education or

registered by the State Board of Education for purposes of

participating in federal programs. Sales of tangible personal

property in this paragraph shall include sales of admission tickets

and concessions at athletic events;

14. Sales of tangible personal property by:

a. local 4-H clubs,

b. county, regional or state 4-H councils,

c. county, regional or state 4-H committees,

d. 4-H leader associations,

e. county, regional or state 4-H foundations, and

f. authorized 4-H camps and training centers.

The exemption provided by this paragraph shall be limited to

sales for the purpose of raising funds for the benefit of such

organizations. Sales of tangible personal property exempted by this

paragraph shall include sales of admission tickets;

Oklahoma Statutes - Title 68. Revenue and Taxation Page 500

15. The first Seventy-five Thousand Dollars ($75,000.00) each

year from sales of tickets and concessions at athletic events by

each organization exempt from taxation pursuant to the provisions of

the Internal Revenue Code, 26 U.S.C., Section 501(c)(4);

16. Sales of tangible personal property or services to any
of admission tickets;

Oklahoma Statutes - Title 68. Revenue and Taxation Page 500

15. The first Seventy-five Thousand Dollars ($75,000.00) each

year from sales of tickets and concessions at athletic events by

each organization exempt from taxation pursuant to the provisions of

the Internal Revenue Code, 26 U.S.C., Section 501(c)(4);

16. Sales of tangible personal property or services to any

person with whom the Oklahoma Tourism and Recreation Department has

entered into a public contract and which is necessary for carrying

out such contract to assist the Department in the development and

production of advertising, promotion, publicity and public relations

programs;

17. Sales of tangible personal property or services to fire

departments organized pursuant to Section 592 of Title 18 of the

Oklahoma Statutes which items are to be used for the purposes of the

fire department. Any person making purchases on behalf of any such

fire department shall certify, in writing, on the copy of the

invoice or sales ticket to be retained by the vendor that the

purchases are made for and on behalf of such fire department and set

out the name of such fire department. Any person who wrongfully or

erroneously certifies that the purchases are for any such fire

department or who otherwise violates the provisions of this section

shall be deemed guilty of a misdemeanor and upon conviction thereof,

shall be fined an amount equal to double the amount of sales tax

involved or incarcerated for not more than sixty (60) days, or both;

18. Complimentary or free tickets for admission to places of

amusement, sports, entertainment, exhibition, display or other

recreational events or activities which are issued through a box

office or other entity which is operated by a state institution of

higher education with institutional employees or by a municipality

with municipal employees;

19. The first Fifteen Thousand Dollars ($15,000.00) each year

from sales of tangible personal property by fire departments

organized pursuant to Titles 11, 18, or 19 of the Oklahoma Statutes

for the purposes of raising funds for the benefit of the fire

department. Fire departments selling tangible personal property for

the purposes of raising funds shall be limited to no more than six

(6) days each year to raise such funds in order to receive the

exemption granted by this paragraph;

20. Sales of tangible personal property or services to any Boys

& Girls Clubs of America affiliate in this state which is not

affiliated with the Salvation Army and which is exempt from taxation

pursuant to the provisions of the Internal Revenue Code, 26 U.S.C.,

Section 501(c)(3);

21. Sales of tangible personal property or services to any

organization, which takes court-adjudicated juveniles for purposes

of rehabilitation, and which is exempt from taxation pursuant to the

provisions of the Internal Revenue Code, 26 U.S.C., Section

501(c)(3), provided that at least fifty percent (50%) of the

Oklahoma Statutes - Title 68. Revenue and Taxation Page 501

juveniles served by such organization are court adjudicated and the

organization receives state funds in an amount less than ten percent

(10%) of the annual budget of the organization;

22. Sales of tangible personal property or services to:

a. any health center as defined in Section 254b of Title

42 of the United States Code,

b. any clinic receiving disbursements of state monies

from the Indigent Health Care Revolving Fund pursuant

to the provisions of Section 66 of Title 56 of the

Oklahoma Statutes,

c. any community-based health center which meets all of

the following criteria:

(1) provides primary care services at no cost to the

recipient, and
as defined in Section 254b of Title

42 of the United States Code,

b. any clinic receiving disbursements of state monies

from the Indigent Health Care Revolving Fund pursuant

to the provisions of Section 66 of Title 56 of the

Oklahoma Statutes,

c. any community-based health center which meets all of

the following criteria:

(1) provides primary care services at no cost to the

recipient, and

(2) is exempt from taxation pursuant to the

provisions of Section 501(c)(3) of the Internal

Revenue Code, 26 U.S.C., Section 501(c)(3), and

d. any community mental health center as defined in

Section 3-302 of Title 43A of the Oklahoma Statutes;

23. Dues or fees including free or complimentary dues or fees

which have a value equivalent to the charge that could have

otherwise been made to YMCAs, YWCAs or municipally-owned recreation

centers for the use of facilities and programs;

24. The first Fifteen Thousand Dollars ($15,000.00) each year

from sales of tangible personal property or services to or by a

cultural organization established to sponsor and promote

educational, charitable and cultural events for disadvantaged

children, and which organization is exempt from taxation pursuant to

the provisions of the Internal Revenue Code, 26 U.S.C., Section

501(c)(3);

25. Sales of tangible personal property or services to museums

or other entities which have been accredited by the American

Alliance of Museums. Any person making purchases on behalf of any

such museum or other entity shall certify, in writing, on the copy

of the invoice or sales ticket to be retained by the vendor that the

purchases are made for and on behalf of such museum or other entity

and set out the name of such museum or other entity. Any person who

wrongfully or erroneously certifies that the purchases are for any

such museum or other entity or who otherwise violates the provisions

of this paragraph shall be deemed guilty of a misdemeanor and, upon

conviction thereof, shall be fined an amount equal to double the

amount of sales tax involved or incarcerated for not more than sixty

(60) days, or by both such fine and incarceration;

26. Sales of tickets for admission by any museum accredited by

the American Alliance of Museums. In order to be eligible for the

exemption provided by this paragraph, an amount equivalent to the

amount of the tax which would otherwise be required to be collected

Oklahoma Statutes - Title 68. Revenue and Taxation Page 502

pursuant to the provisions of Section 1350 et seq. of this title

shall be separately stated on the admission ticket and shall be

collected and used for the sole purpose of servicing or aiding in

the servicing of debt incurred by the museum to effect the

construction, enlarging or renovation of any facility to be used for

entertainment, edification or cultural cultivation to which entry is

gained with a paid admission ticket;

27. Sales of tangible personal property or services occurring

on or after June 1, 1995, to children’s homes which are supported or

sponsored by one or more churches, members of which serve as

trustees of the home;

28. Sales of tangible personal property or services to the

organization known as the Disabled American Veterans Department of

Oklahoma, and subordinate chapters thereof;

29. Sales of tangible personal property or services to youth

camps which are supported or sponsored by one or more churches,

members of which serve as trustees of the organization;

30. a. Until July 1, 2022, transfer of tangible personal

property made pursuant to Section 3226 of Title 63 of

the Oklahoma Statutes by the University Hospitals

Trust, and

b. Effective July 1, 2022, transfer of tangible personal

property or services to or by:

(1) the University Hospitals Trust created pursuant

to Section 3224 of Title 63 of the Oklahoma

Statutes, or
s of the organization;

30. a. Until July 1, 2022, transfer of tangible personal

property made pursuant to Section 3226 of Title 63 of

the Oklahoma Statutes by the University Hospitals

Trust, and

b. Effective July 1, 2022, transfer of tangible personal

property or services to or by:

(1) the University Hospitals Trust created pursuant

to Section 3224 of Title 63 of the Oklahoma

Statutes, or

(2) nonprofit entities which are exempt from taxation

pursuant to the provisions of the Internal

Revenue Code of the United States, 26 U.S.C.,

Section 501(c)(3), which have entered into a

joint operating agreement with the University

Hospitals Trust;

31. Sales of tangible personal property or services to a

municipality, county or school district pursuant to a lease or

lease-purchase agreement executed between the vendor and a

municipality, county or school district. A copy of the lease or

lease-purchase agreement shall be retained by the vendor;

32. Sales of tangible personal property or services to any

spaceport user, as defined in the Oklahoma Space Industry

Development Act;

33. The sale, use, storage, consumption or distribution in this

state, whether by the importer, exporter or another person, of any

satellite or any associated launch vehicle including components of,

and parts and motors for, any such satellite or launch vehicle,

imported or caused to be imported into this state for the purpose of

export by means of launching into space. This exemption provided by

this paragraph shall not be affected by:

Oklahoma Statutes - Title 68. Revenue and Taxation Page 503

a. the destruction in whole or in part of the satellite

or launch vehicle,

b. the failure of a launch to occur or be successful, or

c. the absence of any transfer or title to, or possession

of, the satellite or launch vehicle after launch;

34. The sale, lease, use, storage, consumption or distribution

in this state of any space facility, space propulsion system or

space vehicle, satellite or station of any kind possessing space

flight capacity including components thereof;

35. The sale, lease, use, storage, consumption or distribution

in this state of tangible personal property, placed on or used

aboard any space facility, space propulsion system or space vehicle,

satellite, or station possessing space flight capacity, which is

launched into space, irrespective of whether such tangible property

is returned to this state for subsequent use, storage, or

consumption in any manner;

36. The sale, lease, use, storage, consumption or distribution

in this state of tangible personal property meeting the definition

of “section 38 property” as defined in Sections 48(a)(1)(A) and

(B)(i) of the Internal Revenue Code of 1986, that is an integral

part of and used primarily in support of space flight; however,

section 38 property used in support of space flight shall not

include general office equipment, any boat, mobile home, motor

vehicle or other vehicle of a class or type required to be

registered, licensed, titled or documented in this state or by the

United States government, or any other property not specifically

suited to supporting space activity. The term “in support of space

flight”, for purposes of this paragraph, means the altering,

monitoring, controlling, regulating, adjusting, servicing or

repairing of any space facility, space propulsion systems or space

vehicle, satellite or station possessing space flight capacity

including the components thereof;

37. The purchase or lease of machinery and equipment for use at

a fixed location in this state, which is used exclusively in the

manufacturing, processing, compounding or producing of any space

facility, space propulsion system or space vehicle, satellite or

station of any kind possessing space flight capacity. Provided, the

exemption provided for in this paragraph shall not be allowed unless

the purchaser or lessee signs an affidavit stating that the item or
xed location in this state, which is used exclusively in the

manufacturing, processing, compounding or producing of any space

facility, space propulsion system or space vehicle, satellite or

station of any kind possessing space flight capacity. Provided, the

exemption provided for in this paragraph shall not be allowed unless

the purchaser or lessee signs an affidavit stating that the item or

items to be exempted are for the exclusive use designated herein.

Any person furnishing a false affidavit to the vendor for the

purpose of evading payment of any tax imposed by Section 1354 of

this title shall be subject to the penalties provided by law. As

used in this paragraph, “machinery and equipment” means “section 38

property” as defined in Sections 48(a)(1)(A) and (B)(i) of the

Internal Revenue Code of 1986, which is used as an integral part of

the manufacturing, processing, compounding or producing of items of

Oklahoma Statutes - Title 68. Revenue and Taxation Page 504

tangible personal property. Such term includes parts and

accessories only to the extent that the exemption thereof is

consistent with the provisions of this paragraph;

38. The amount of a surcharge or any other amount which is

separately stated on an admission ticket which is imposed, collected

and used for the sole purpose of constructing, remodeling or

enlarging facilities of a public trust having a municipality or

county as its sole beneficiary;

39. Sales of tangible personal property or services which are

directly used in or for the benefit of a state park in this state,

which are made to an organization which is exempt from taxation

pursuant to the provisions of the Internal Revenue Code, 26 U.S.C.,

Section 501(c)(3) and which is organized primarily for the purpose

of supporting one or more state parks located in this state;

40. The sale, lease or use of parking privileges by an

institution of The Oklahoma State System of Higher Education;

41. Sales of tangible personal property or services for use on

campus or school construction projects for the benefit of

institutions of The Oklahoma State System of Higher Education,

private institutions of higher education accredited by the Oklahoma

State Regents for Higher Education or any public school or school

district when such projects are financed by or through the use of

nonprofit entities which are exempt from taxation pursuant to the

provisions of the Internal Revenue Code, 26 U.S.C., Section

501(c)(3);

42. Sales of tangible personal property or services by an

organization which is exempt from taxation pursuant to the

provisions of the Internal Revenue Code, 26 U.S.C., Section

501(c)(3), in the course of conducting a national championship

sports event, but only if all or a portion of the payment in

exchange therefor would qualify as the receipt of a qualified

sponsorship payment described in Internal Revenue Code, 26 U.S.C.,

Section 513(i). Sales exempted pursuant to this paragraph shall be

exempt from all Oklahoma sales, use, excise and gross receipts

taxes;

43. Sales of tangible personal property or services to or by an

organization which:

a. is exempt from taxation pursuant to the provisions of

the Internal Revenue Code, 26 U.S.C., Section

501(c)(3),

b. is affiliated with a comprehensive university within

The Oklahoma State System of Higher Education, and

c. has been organized primarily for the purpose of

providing education and teacher training and

conducting events relating to robotics;

44. The first Fifteen Thousand Dollars ($15,000.00) each year

from sales of tangible personal property to or by youth athletic

Oklahoma Statutes - Title 68. Revenue and Taxation Page 505

teams which are part of an athletic organization exempt from

taxation pursuant to the provisions of the Internal Revenue Code, 26

U.S.C., Section 501(c)(4), for the purposes of raising funds for the

benefit of the team;
t Fifteen Thousand Dollars ($15,000.00) each year

from sales of tangible personal property to or by youth athletic

Oklahoma Statutes - Title 68. Revenue and Taxation Page 505

teams which are part of an athletic organization exempt from

taxation pursuant to the provisions of the Internal Revenue Code, 26

U.S.C., Section 501(c)(4), for the purposes of raising funds for the

benefit of the team;

45. Sales of tickets for admission to a collegiate athletic

event that is held in a facility owned or operated by a municipality

or a public trust of which the municipality is the sole beneficiary

and that actually determines or is part of a tournament or

tournament process for determining a conference tournament

championship, a conference championship, or a national championship;

46. Sales of tangible personal property or services to or by an

organization which is exempt from taxation pursuant to the

provisions of the Internal Revenue Code, 26 U.S.C., Section

501(c)(3) and is operating the Oklahoma City National Memorial and

Museum, an affiliate of the National Park System;

47. Sales of tangible personal property or services to

organizations which are exempt from federal taxation pursuant to the

provisions of Section 501(c)(3) of the Internal Revenue Code, 26

U.S.C., Section 501(c)(3), the memberships of which are limited to

honorably discharged veterans, and which furnish financial support

to area veterans’ organizations to be used for the purpose of

constructing a memorial or museum;

48. Sales of tangible personal property or services on or after

January 1, 2003, to an organization which is exempt from taxation

pursuant to the provisions of the Internal Revenue Code, 26 U.S.C.,

Section 501(c)(3) that is expending monies received from a private

foundation grant in conjunction with expenditures of local sales tax

revenue to construct a local public library;

49. Sales of tangible personal property or services to a state

that borders this state or any political subdivision of that state,

but only to the extent that the other state or political subdivision

exempts or does not impose a tax on similar sales of items to this

state or a political subdivision of this state;

50. Effective July 1, 2005, sales of tangible personal property

or services to the Career Technology Student Organizations under the

direction and supervision of the Oklahoma Department of Career and

Technology Education;

51. Sales of tangible personal property to a public trust

having either a single city, town or county or multiple cities,

towns or counties or combination thereof as beneficiary or

beneficiaries or a nonprofit organization which is exempt from

taxation pursuant to the provisions of the Internal Revenue Code, 26

U.S.C., Section 501(c)(3) for the purpose of constructing

improvements to or expanding a hospital or nursing home owned and

operated by any such public trust or nonprofit entity prior to July

1, 2008, in counties with a population of less than one hundred

thousand (100,000) persons, according to the most recent Federal

Oklahoma Statutes - Title 68. Revenue and Taxation Page 506

Decennial Census. As used in this paragraph, “constructing

improvements to or expanding” shall not mean any expense for routine

maintenance or general repairs and shall require a project cost of

at least One Hundred Thousand Dollars ($100,000.00). For purposes

of this paragraph, sales made to a contractor or subcontractor that

enters into a contractual relationship with a public trust or

nonprofit entity as described by this paragraph shall be considered

sales made to the public trust or nonprofit entity. The exemption

authorized by this paragraph shall be administered in the form of a

refund from the sales tax revenues apportioned pursuant to Section

1353 of this title and the vendor shall be required to collect the

sales tax otherwise applicable to the transaction. The purchaser
ofit entity as described by this paragraph shall be considered

sales made to the public trust or nonprofit entity. The exemption

authorized by this paragraph shall be administered in the form of a

refund from the sales tax revenues apportioned pursuant to Section

1353 of this title and the vendor shall be required to collect the

sales tax otherwise applicable to the transaction. The purchaser

may apply for a refund of the sales tax paid in the manner

prescribed by this paragraph. Within thirty (30) days after the end

of each fiscal year, any purchaser that is entitled to make

application for a refund based upon the exempt treatment authorized

by this paragraph may file an application for refund of the sales

taxes paid during such preceding fiscal year. The Oklahoma Tax

Commission shall prescribe a form for purposes of making the

application for refund. The Tax Commission shall determine whether

or not the total amount of sales tax exemptions claimed by all

purchasers is equal to or less than Six Hundred Fifty Thousand

Dollars ($650,000.00). If such claims are less than or equal to

that amount, the Tax Commission shall make refunds to the purchasers

in the full amount of the documented and verified sales tax amounts.

If such claims by all purchasers are in excess of Six Hundred Fifty

Thousand Dollars ($650,000.00), the Tax Commission shall determine

the amount of each purchaser’s claim, the total amount of all claims

by all purchasers, and the percentage each purchaser’s claim amount

bears to the total. The resulting percentage determined for each

purchaser shall be multiplied by Six Hundred Fifty Thousand Dollars

($650,000.00) to determine the amount of refundable sales tax to be

paid to each purchaser. The pro rata refund amount shall be the

only method to recover sales taxes paid during the preceding fiscal

year and no balance of any sales taxes paid on a pro rata basis

shall be the subject of any subsequent refund claim pursuant to this

paragraph;

52. Effective July 1, 2006, sales of tangible personal property

or services to any organization which assists, trains, educates, and

provides housing for physically and mentally handicapped persons and

which is exempt from taxation pursuant to the provisions of the

Internal Revenue Code, 26 U.S.C., Section 501(c)(3) and that

receives at least eighty-five percent (85%) of its annual budget

from state or federal funds. In order to receive the benefit of the

exemption authorized by this paragraph, the taxpayer shall be

required to make payment of the applicable sales tax at the time of

sale to the vendor in the manner otherwise required by law.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 507

Notwithstanding any other provision of the Uniform Tax Procedure

Code to the contrary, the taxpayer shall be authorized to file a

claim for refund of sales taxes paid that qualify for the exemption

authorized by this paragraph for a period of one (1) year after the

date of the sale transaction. The taxpayer shall be required to

provide documentation as may be prescribed by the Oklahoma Tax

Commission in support of the refund claim. The total amount of

sales tax qualifying for exempt treatment pursuant to this paragraph

shall not exceed One Hundred Seventy-five Thousand Dollars

($175,000.00) each fiscal year. Claims for refund shall be

processed in the order in which such claims are received by the

Oklahoma Tax Commission. If a claim otherwise timely filed exceeds

the total amount of refunds payable for a fiscal year, such claim

shall be barred;

53. The first Two Thousand Dollars ($2,000.00) each year of

sales of tangible personal property or services to, by, or for the

benefit of a qualified neighborhood watch organization that is

endorsed or supported by or working directly with a law enforcement

agency with jurisdiction in the area in which the neighborhood watch
t of refunds payable for a fiscal year, such claim

shall be barred;

53. The first Two Thousand Dollars ($2,000.00) each year of

sales of tangible personal property or services to, by, or for the

benefit of a qualified neighborhood watch organization that is

endorsed or supported by or working directly with a law enforcement

agency with jurisdiction in the area in which the neighborhood watch

organization is located. As used in this paragraph, “qualified

neighborhood watch organization” means an organization that is a

not-for-profit corporation under the laws of this state that was

created to help prevent criminal activity in an area through

community involvement and interaction with local law enforcement and

which is one of the first two thousand organizations which makes

application to the Oklahoma Tax Commission for the exemption after

March 29, 2006;

54. Sales of tangible personal property to a nonprofit

organization, exempt from taxation pursuant to the provisions of the

Internal Revenue Code, 26 U.S.C., Section 501(c)(3), organized

primarily for the purpose of providing services to homeless persons

during the day and located in a metropolitan area with a population

in excess of five hundred thousand (500,000) persons according to

the latest Federal Decennial Census. The exemption authorized by

this paragraph shall be applicable to sales of tangible personal

property to a qualified entity occurring on or after January 1,

2005;

55. Sales of tangible personal property or services to or by an

organization which is exempt from taxation pursuant to the

provisions of the Internal Revenue Code, 26 U.S.C., Section

501(c)(3) for events the principal purpose of which is to provide

funding for the preservation of wetlands and habitat for wild ducks;

56. Sales of tangible personal property or services to or by an

organization which is exempt from taxation pursuant to the

provisions of the Internal Revenue Code, 26 U.S.C., Section

501(c)(3) for events the principal purpose of which is to provide

funding for the preservation and conservation of wild turkeys;

Oklahoma Statutes - Title 68. Revenue and Taxation Page 508

57. Sales of tangible personal property or services to an

organization which:

a. is exempt from taxation pursuant to the provisions of

the Internal Revenue Code, 26 U.S.C., Section

501(c)(3), and

b. is part of a network of community-based, autonomous

member organizations that meets the following

criteria:

(1) serves people with workplace disadvantages and

disabilities by providing job training and

employment services, as well as job placement

opportunities and post-employment support,

(2) has locations in the United States and at least

twenty other countries,

(3) collects donated clothing and household goods to

sell in retail stores and provides contract labor

services to business and government, and
people with workplace disadvantages and

disabilities by providing job training and

employment services, as well as job placement

opportunities and post-employment support,

(2) has locations in the United States and at least

twenty other countries,

(3) collects donated clothing and household goods to

sell in retail stores and provides contract labor

services to business and government, and

(4) provides documentation to the Oklahoma Tax

Commission that over seventy-five percent (75%)

of its revenues are channeled into employment,

job training and placement programs and other

critical community services;

58. Sales of tickets made on or after September 21, 2005, and

complimentary or free tickets for admission issued on or after

September 21, 2005, which have a value equivalent to the charge that

would have otherwise been made, for admission to a professional

athletic event in which a team in the National Basketball

Association is a participant, which is held in a facility owned or

operated by a municipality, a county or a public trust of which a

municipality or a county is the sole beneficiary, and sales of

tickets made on or after July 1, 2007, and complimentary or free

tickets for admission issued on or after July 1, 2007, which have a

value equivalent to the charge that would have otherwise been made,

for admission to a professional athletic event in which a team in

the National Hockey League is a participant, which is held in a

facility owned or operated by a municipality, a county or a public

trust of which a municipality or a county is the sole beneficiary;

59. Sales of tickets for admission and complimentary or free

tickets for admission which have a value equivalent to the charge

that would have otherwise been made to a professional sporting event

involving ice hockey, baseball, basketball, football or arena

football, or soccer. As used in this paragraph, “professional

sporting event” means an organized athletic competition between

teams that are members of an organized league or association with

centralized management, other than a national league or national

association, that imposes requirements for participation in the

Oklahoma Statutes - Title 68. Revenue and Taxation Page 509

league upon the teams, the individual athletes or both, and which

uses a salary structure to compensate the athletes;

60. Sales of tickets for admission to an annual event sponsored

by an educational and charitable organization of women which is

exempt from taxation pursuant to the provisions of the Internal

Revenue Code, 26 U.S.C., Section 501(c)(3) and has as its mission

promoting volunteerism, developing the potential of women and

improving the community through the effective action and leadership

of trained volunteers;

61. Sales of tangible personal property or services to an

organization, which is exempt from taxation pursuant to the

provisions of the Internal Revenue Code, 26 U.S.C., Section

501(c)(3), and which is itself a member of an organization which is

exempt from taxation pursuant to the provisions of the Internal

Revenue Code, 26 U.S.C., Section 501(c)(3), if the membership

organization is primarily engaged in advancing the purposes of its

member organizations through fundraising, public awareness or other

efforts for the benefit of its member organizations, and if the

member organization is primarily engaged either in providing

educational services and programs concerning health-related diseases

and conditions to individuals suffering from such health-related

diseases and conditions or their caregivers and family members or

support to such individuals, or in health-related research as to

such diseases and conditions, or both. In order to qualify for the

exemption authorized by this paragraph, the member nonprofit

organization shall be required to provide proof to the Oklahoma Tax

Commission of its membership status in the membership organization;
diseases and conditions or their caregivers and family members or

support to such individuals, or in health-related research as to

such diseases and conditions, or both. In order to qualify for the

exemption authorized by this paragraph, the member nonprofit

organization shall be required to provide proof to the Oklahoma Tax

Commission of its membership status in the membership organization;

62. Sales of tangible personal property or services to or by an

organization which is part of a national volunteer women’s service

organization dedicated to promoting patriotism, preserving American

history and securing better education for children and which has at

least 168,000 members in 3,000 chapters across the United States;

63. Sales of tangible personal property or services to or by a

YWCA or YMCA organization which is part of a national nonprofit

community service organization working to meet the health and social

service needs of its members across the United States;

64. Sales of tangible personal property or services to or by a

veteran’s organization which is exempt from taxation pursuant to the

provisions of the Internal Revenue Code, 26 U.S.C., Section

501(c)(19) and which is known as the Veterans of Foreign Wars

Department of Oklahoma;

65. Sales of boxes of food by a church or by an organization,

which is exempt from taxation pursuant to the provisions of the

Internal Revenue Code, 26 U.S.C., Section 501(c)(3). To qualify

under the provisions of this paragraph, the organization must be

organized for the primary purpose of feeding needy individuals or to

encourage volunteer service by requiring such service in order to

Oklahoma Statutes - Title 68. Revenue and Taxation Page 510

purchase food. These boxes shall only contain edible staple food

items;

66. Sales of tangible personal property or services to any

person with whom a church has duly entered into a construction

contract, necessary for carrying out such contract or to any

subcontractor to such a construction contract;

67. Sales of tangible personal property or services used

exclusively for charitable or educational purposes, to or by an

organization which:

a. is exempt from taxation pursuant to the provisions of

the Internal Revenue Code, 26 U.S.C., Section

501(c)(3),

b. has filed a Not-for-Profit Certificate of

Incorporation in this state, and

c. is organized for the purpose of:

(1) providing training and education to

developmentally disabled individuals,

(2) educating the community about the rights,

abilities and strengths of developmentally

disabled individuals, and

(3) promoting unity among developmentally disabled

individuals in their community and geographic

area;

68. Sales of tangible personal property or services to any

organization which is a shelter for abused, neglected, or abandoned

children and which is exempt from taxation pursuant to the

provisions of the Internal Revenue Code, 26 U.S.C., Section

501(c)(3); provided, until July 1, 2008, such exemption shall apply

only to eligible shelters for children from birth to age twelve (12)

and after July 1, 2008, such exemption shall apply to eligible

shelters for children from birth to age eighteen (18);

69. Sales of tangible personal property or services to a child

care center which is licensed pursuant to the Oklahoma Child Care

Facilities Licensing Act and which:

a. possesses a 3-star rating from the Department of Human

Services Reaching for the Stars Program or a national

accreditation, and

b. allows on-site universal prekindergarten education to

be provided to four-year-old children through a

contractual agreement with any public school or school

district.

For the purposes of this paragraph, sales made to any person,

firm, agency or entity that has entered previously into a

contractual relationship with a child care center for construction

and improvement of buildings and other structures owned by the child
indergarten education to

be provided to four-year-old children through a

contractual agreement with any public school or school

district.

For the purposes of this paragraph, sales made to any person,

firm, agency or entity that has entered previously into a

contractual relationship with a child care center for construction

and improvement of buildings and other structures owned by the child

care center and operated for educational purposes shall be

considered sales made to a child care center. Any such person,

Oklahoma Statutes - Title 68. Revenue and Taxation Page 511

firm, agency or entity making purchases on behalf of a child care

center shall certify, in writing, on the copy of the invoice or

sales ticket the nature of the purchase. Any such person, or person

acting on behalf of a firm, agency or entity making purchases on

behalf of a child care center in violation of this paragraph shall

be guilty of a misdemeanor and upon conviction thereof shall be

fined an amount equal to double the amount of sales tax involved or

incarcerated for not more than sixty (60) days or both;

70. a. Sales of tangible personal property to a service

organization of mothers who have children who are

serving or who have served in the military, which

service organization is exempt from taxation pursuant

to the provisions of the Internal Revenue Code, 26

U.S.C., Section 501(c)(19) and which is known as the

Blue Star Mothers of America, Inc. The exemption

provided by this paragraph shall only apply to the

purchase of tangible personal property actually sent

to United States military personnel overseas who are

serving in a combat zone and not to any other tangible

personal property purchased by the organization.

Provided, this exemption shall not apply to any sales

tax levied by a city, town, county, or any other

jurisdiction in this state.

b. The exemption authorized by this paragraph shall be

administered in the form of a refund from the sales

tax revenues apportioned pursuant to Section 1353 of

this title, and the vendor shall be required to

collect the sales tax otherwise applicable to the

transaction. The purchaser may apply for a refund of

the state sales tax paid in the manner prescribed by

this paragraph. Within sixty (60) days after the end

of each calendar quarter, any purchaser that is

entitled to make application for a refund based upon

the exempt treatment authorized by this paragraph may

file an application for refund of the state sales

taxes paid during such preceding calendar quarter.

The Tax Commission shall prescribe a form for purposes

of making the application for refund.

c. A purchaser who applies for a refund pursuant to this

paragraph shall certify that the items were actually

sent to military personnel overseas in a combat zone.

Any purchaser that applies for a refund for the

purchase of items that are not authorized for

exemption under this paragraph shall be subject to a

penalty in the amount of Five Hundred Dollars

($500.00);

Oklahoma Statutes - Title 68. Revenue and Taxation Page 512

71. Sales of food and snack items to or by an organization

which is exempt from taxation pursuant to the provisions of the

Internal Revenue Code, 26 U.S.C., Section 501(c)(3), whose primary

and principal purpose is providing funding for scholarships in the

medical field;

72. Sales of tangible personal property or services for use

solely on construction projects for organizations which are exempt

from taxation pursuant to the provisions of the Internal Revenue

Code, 26 U.S.C., Section 501(c)(3) and whose purpose is providing

end-of-life care and access to hospice services to low-income

individuals who live in a facility owned by the organization. The

exemption provided by this paragraph applies to sales to the

organization as well as to sales to any person with whom the

organization has duly entered into a construction contract,
e Internal Revenue

Code, 26 U.S.C., Section 501(c)(3) and whose purpose is providing

end-of-life care and access to hospice services to low-income

individuals who live in a facility owned by the organization. The

exemption provided by this paragraph applies to sales to the

organization as well as to sales to any person with whom the

organization has duly entered into a construction contract,

necessary for carrying out such contract or to any subcontractor to

such a construction contract. Any person making purchases on behalf

of such organization shall certify, in writing, on the copy of the

invoice or sales ticket to be retained by the vendor that the

purchases are made for and on behalf of such organization and set

out the name of such organization. Any person who wrongfully or

erroneously certifies that purchases are for any of the above-named

organizations or who otherwise violates this section shall be guilty

of a misdemeanor and upon conviction thereof shall be fined an

amount equal to double the amount of sales tax involved or

incarcerated for not more than sixty (60) days or both;

73. Sales of tickets for admission to events held by

organizations exempt from taxation pursuant to the provisions of the

Internal Revenue Code, 26 U.S.C., Section 501(c)(3) that are

organized for the purpose of supporting general hospitals licensed

by the State Department of Health;

74. Sales of tangible personal property or services:

a. to a foundation which is exempt from taxation pursuant

to the provisions of the Internal Revenue Code, 26

U.S.C., Section 501(c)(3) and which raises tax-

deductible contributions in support of a wide range of

firearms-related public interest activities of the

National Rifle Association of America and other

organizations that defend and foster Second Amendment

rights, and

b. to or by a grassroots fundraising program for sales

related to events to raise funds for a foundation

meeting the qualifications of subparagraph a of this

paragraph;

75. Sales by an organization or entity which is exempt from

taxation pursuant to the provisions of the Internal Revenue Code, 26

U.S.C., Section 501(c)(3) which are related to a fundraising event

sponsored by the organization or entity when the event does not

Oklahoma Statutes - Title 68. Revenue and Taxation Page 513

exceed any five (5) consecutive days and when the sales are not in

the organization’s or the entity’s regular course of business.

Provided, the exemption provided in this paragraph shall be limited

to tickets sold for admittance to the fundraising event and items

which were donated to the organization or entity for sale at the

event;

76. Effective November 1, 2017, sales of tangible personal

property or services to an organization which is exempt from

taxation pursuant to the provisions of the Internal Revenue Code, 26

U.S.C., Section 501(c)(3) and operates as a collaborative model

which connects community agencies in one location to serve

individuals and families affected by violence and where victims have

access to services and advocacy at no cost to the victim;

77. Effective July 1, 2018, sales of tangible personal property

or services to or by an association which is exempt from taxation

pursuant to the provisions of the Internal Revenue Code, 26 U.S.C.,

Section 501(c)(19) and which is known as the National Guard

Association of Oklahoma;

78. Effective July 1, 2018, sales of tangible personal property

or services to or by an association which is exempt from taxation

pursuant to the provisions of the Internal Revenue Code, 26 U.S.C.,

Section 501(c)(4) and which is known as the Marine Corps League

Department of Oklahoma;

79. Sales of tangible personal property or services to the

American Legion, whether the purchase is made by the entity

chartered by the United States Congress or is an entity organized

under the laws of this or another state pursuant to the authority of
provisions of the Internal Revenue Code, 26 U.S.C.,

Section 501(c)(4) and which is known as the Marine Corps League

Department of Oklahoma;

79. Sales of tangible personal property or services to the

American Legion, whether the purchase is made by the entity

chartered by the United States Congress or is an entity organized

under the laws of this or another state pursuant to the authority of

the national American Legion organization;

80. Sales of tangible personal property or services to or by an

organization which is:

a. exempt from taxation pursuant to the provisions of the

Internal Revenue Code, 26 U.S.C., Section 501(c)(3),

b. verified with a letter from the Fab Foundation as an

official member of the Fab Lab Network in compliance

with the Fab Charter, and

c. able to provide documentation that its primary and

principal purpose is to provide community access to

advanced 21st century manufacturing and digital

fabrication tools for science, technology,

engineering, art and math (STEAM) learning skills,

developing inventions, creating and sustaining

businesses and producing personalized products;

81. Effective November 1, 2021, sales of tangible personal

property or services used solely for construction and remodeling

projects to an organization which is exempt from taxation pursuant

to the provisions of the Internal Revenue Code, 26 U.S.C., Section

501(c)(3), and which meets the following requirements:

Oklahoma Statutes - Title 68. Revenue and Taxation Page 514

a. its primary purpose is to construct or remodel and

sell affordable housing and provide homeownership

education to residents of Oklahoma that have an income

that is below one hundred percent (100%) of the Family

Median Income guidelines as defined by the U.S.

Department of Housing and Urban Development,

b. it conducts its activities in a manner that serves

public or charitable purposes, rather than commercial

purposes,

c. it receives funding and revenue and charges fees in a

manner that does not incentivize it or its employees

to act other than in the best interests of its

clients, and

d. it compensates its employees in a manner that does not

incentivize employees to act other than in the best

interests of its clients;

82. Effective November 1, 2021, sales of tangible personal

property or services to a nonprofit entity, organized pursuant to

Oklahoma law before January 1, 2022, exempt from federal income

taxation pursuant to Section 501(c) of the Internal Revenue Code of

1986, as amended, the principal functions of which are to provide

assistance to natural persons following a disaster, with program

emphasis on repair or restoration to single-family residential

dwellings or the construction of a replacement single-family

residential dwelling. As used in this paragraph, “disaster” means

damage to property with or without accompanying injury to persons

from heavy rain, high winds, tornadic winds, drought, wildfire,

snow, ice, geologic disturbances, explosions, chemical accidents or

spills and other events causing damage to property on a large scale.

For purposes of this paragraph, an entity that expended at least

seventy-five percent (75%) of its funds on the restoration to

single-family housing following a disaster including related general

and administrative expenses, shall be eligible for the exemption

authorized by this paragraph;

83. Effective November 1, 2021, through December 31, 2024,

sales of tangible personal property or services to a museum that:

a. operates as a part of an organization which is exempt

from taxation pursuant to the provisions of the

Internal Revenue Code, 26 U.S.C., Section 501(c)(3),

b. is not accredited by the American Alliance of Museums,

and

c. operates on an annual budget of less than One Million

Dollars ($1,000,000.00);

84. Until July 1, 2022, sales of tangible personal property or

services for use in a clinical practice or medical facility operated
which is exempt

from taxation pursuant to the provisions of the

Internal Revenue Code, 26 U.S.C., Section 501(c)(3),

b. is not accredited by the American Alliance of Museums,

and

c. operates on an annual budget of less than One Million

Dollars ($1,000,000.00);

84. Until July 1, 2022, sales of tangible personal property or

services for use in a clinical practice or medical facility operated

by an organization which is exempt from taxation pursuant to the

provisions of the Internal Revenue Code of the United States, 26

Oklahoma Statutes - Title 68. Revenue and Taxation Page 515

U.S.C., Section 501(c)(3), and which has entered into a joint

operating agreement with the University Hospitals Trust created

pursuant to Section 3224 of Title 63 of the Oklahoma Statutes. The

exemption provided by this paragraph shall be limited to the

purchase of tangible personal property and services for use in

clinical practices or medical facilities acquired or leased by the

organization from the University Hospitals Authority, University

Hospitals Trust, or the University of Oklahoma on or after June 1,

2021; and

85. Sales of tangible personal property or services to a

nonprofit entity, organized pursuant to Oklahoma law before January

1, 2019, exempt from federal income taxation pursuant to Section

501(c) of the Internal Revenue Code of 1986, as amended, the

principal functions of which are to provide assistance to natural

persons following a disaster, with program emphasis on repair or

restoration to single-family residential dwellings or the

construction of a replacement single-family residential dwelling.

For purposes of this paragraph, an entity operated exclusively for

charitable and educational purposes through the coordination of

volunteers for the disaster recovery of homes (as derived from Part

III, Statement of Program Services, of Internal Revenue Service Form

990) and offers its services free of charge to disaster survivors

statewide who are low income with no or limited means of recovery on

their own for the restoration to single-family housing following a

disaster including related general and administrative expenses,

shall be eligible for the exemption authorized by this paragraph.

The exemption provided by this paragraph shall only be applicable to

sales made on or after July 1, 2022. As used in this paragraph,

“disaster” means damage to property with or without accompanying

injury to persons from heavy rain, high winds, tornadic winds,

drought, wildfire, snow, ice, geologic disturbances, explosions,

chemical accidents or spills and other events causing damage to

property on a large scale.