Okla. Stat. tit. 68, § 68-1357.21

Qualifications.

A. The exemption authorized by the provisions of paragraph 43

of Section 1357 of this title shall be administered as a rebate.

The rebate program shall be administered by the Oklahoma Broadband

Office and the Oklahoma Tax Commission.

B. No claim for a rebate shall be approved unless the equipment

was purchased in order to establish or expand broadband services in

underserved or unserved areas. As used in this subsection and for

purposes of the exemption authorized by paragraph 43 of Section 1357

of this title, “broadband”, “underserved”, and “unserved” shall mean

those services and areas as defined in Section 139.102 of Title 17

of the Oklahoma Statutes.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 524

C. No claim for rebate shall be approved unless the claimant

establishes that as a result of the equipment purchase there has

been net growth in the number of potential customers served in

underserved or unserved areas.

D. In order to qualify for rebate payments for equipment or

other items qualifying for the exemption authorized by paragraph 43

of Section 1357 of this title, the items shall be purchased and

placed in service between January 1, 2022, and December 31, 2023.

Claims for rebates of sales tax or use tax paid for such equipment

purchased in calendar year 2022 shall be filed with the Oklahoma Tax

Commission not later than September 1, 2023, and in subsequent

calendar years shall be filed with the Oklahoma Tax Commission not

later than September 1 of the following year. Beginning in calendar

year 2025, claims for rebates for sales or use tax paid for such

equipment purchased in calendar year 2025 and subsequent calendar

years shall be filed with the Oklahoma Broadband Office not later

than September 1 of the following year.

E. The Oklahoma Broadband Office shall approve or disapprove

all claims for a rebate payment beginning with claims for rebates

for sales or use tax paid for such equipment purchased in calendar

year 2025 and subsequent calendar years and shall notify the

Oklahoma Tax Commission. Upon notification of approval from the

Oklahoma Broadband Office, the Tax Commission shall issue a rebate

payment for all approved claims from funds in the Oklahoma Broadband

Rebate Revolving Fund, created pursuant to Section 2 of this act.

F. Qualifying purchases do not include supporting or ancillary

functions, such as office operations, field operations, marketing,

transportation, warehousing, data storage, or similar operations

that do not directly result in the distribution of broadband

Internet service. Property directly used or consumed in or during

the provision, creation, or production of a data processing service

or information service, or property the provider grants, sells, or

leases to the customer for use within the home or establishment

receiving broadband is not eligible for a rebate under this section.

G. The total amount of rebates that may be paid shall not

exceed Fourteen Million Seventy-one Thousand Six Hundred Ninety-one

Dollars ($14,071,691.00).

H. The amount of rebates paid to each claimant shall be

computed by dividing the applicable total rebate pool amount by the

dollar amount of claims timely received by the Tax Commission with

respect to each fiscal year, and paying in full the amount of the

claims submitted if the amount of claims are equal to, or less than,

the total rebate pool, or a pro rata share if the total amount of

claims submitted exceed the rebate pool.

I. The total amount of rebates that may be paid shall not

exceed Fourteen Million Seventy-one Thousand Six Hundred Ninety-one

Dollars ($14,071,691.00).

Oklahoma Statutes - Title 68. Revenue and Taxation Page 525

J. Claims for rebate shall be on such forms as the Oklahoma Tax

Commission may prescribe for such purpose and shall contain any

required information or supporting documentation the Commission
tal amount of rebates that may be paid shall not

exceed Fourteen Million Seventy-one Thousand Six Hundred Ninety-one

Dollars ($14,071,691.00).

Oklahoma Statutes - Title 68. Revenue and Taxation Page 525

J. Claims for rebate shall be on such forms as the Oklahoma Tax

Commission may prescribe for such purpose and shall contain any

required information or supporting documentation the Commission

requires to verify eligibility for the rebate payment. Claims for

rebate for sales or use tax paid for equipment purchased in calendar

year 2025 and subsequent calendar years shall be on such forms as

the Oklahoma Broadband Office may prescribe for such purpose.

K. The Oklahoma Department of Commerce shall use information

provided by the Oklahoma Tax Commission and the Oklahoma Broadband

Office to prepare a report to identify the qualifying rural

broadband projects completed with the equipment purchased together

with the location of the equipment and the geographic areas served

as a result of the equipment purchases, including the total number

of potential new customers receiving qualifying broadband services

resulting from the project. The report shall not identify any

entity by name that purchased equipment.

L. The report shall be filed not later than April 1, 2025, with

respect to rebates paid for equipment purchases made during calendar

years 2022 and 2023 and April 1 of the second succeeding year for

equipment purchases made in subsequent calendar years. The Oklahoma

Tax Commission and the Oklahoma Broadband Office shall make

information available as required by subsection K of this section as

claims are completed to assist with the timely preparation of the

report.

M. The report shall be electronically filed with the Governor,

the Speaker of the House of Representatives and the President Pro

Tempore of the Senate and posted on the Oklahoma Broadband Office

website.