Okla. Stat. tit. 68, § 68-5011

A. Except as otherwise provided by this section, beginning with

the calendar year 1990 and for each calendar year through 1998, and

for calendar year 2003, any individual who is a resident of and is

domiciled in this state during the entire calendar year for which

the filing is made and whose gross household income for such year

does not exceed Twelve Thousand Dollars ($12,000.00) may file a

claim for sales tax relief.

B. For calendar years 1999, 2002 and 2004, any individual who

is a resident of and is domiciled in this state during the entire

calendar year for which the filing is made may file a claim for

sales tax relief if the gross household income for such year does

not exceed the following amounts:

1. For an individual not subject to the provisions of paragraph

2 of this subsection and claiming no allowable personal exemption

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other than the allowable personal exemption for that individual or

the spouse of that individual, Fifteen Thousand Dollars

($15,000.00); or

2. For an individual claiming one or more allowable personal

exemptions other than the allowable personal exemption for that

individual or the spouse of that individual, an individual with a

physical disability constituting a substantial handicap to

employment, or an individual who is sixty-five (65) years of age or

older at the close of the tax year, Thirty Thousand Dollars

($30,000.00).

C. For calendar years 2000, 2001, 2005 and following, an

individual who is a resident of and is domiciled in this state

during the entire calendar year for which the filing is made may

file a claim for sales tax relief if the gross household income for

such year does not exceed the following amounts:

1. For an individual not subject to the provisions of paragraph

2 of this subsection and claiming no allowable personal exemption

other than the allowable personal exemption for that individual or

the spouse of that individual, Twenty Thousand Dollars ($20,000.00);

or

2. For an individual claiming one or more allowable personal

exemptions other than the allowable personal exemption for that

individual or the spouse of that individual, an individual with a

physical disability constituting a substantial handicap to

employment, or an individual who is sixty-five (65) years of age or

older at the close of the tax year, Fifty Thousand Dollars

($50,000.00).

D. The amount of the claim filed pursuant to the Sales Tax

Relief Act shall be Forty Dollars ($40.00) multiplied by the number

of allowable personal exemptions. As used in the Sales Tax Relief

Act, "allowable personal exemption" means a personal exemption to

which the taxpayer would be entitled pursuant to the provisions of

the Oklahoma Income Tax Act, except for:

1. The exemptions such taxpayer would be entitled to pursuant

to Section 2358 of this title if such taxpayer or spouse is blind or

sixty-five (65) years of age or older at the close of the tax year;

2. An exemption for a person convicted of a felony if during

all or any part of the calendar year for which the claim is filed

such person was an inmate in the custody of the Department of

Corrections; or

3. An exemption for a person if during all or any part of the

calendar year for which the claim is filed such person resided

outside of this state.

E. A person convicted of a felony shall not be permitted to

file a claim for sales tax relief pursuant to the provisions of

Sections 5010 through 5016 of this title for the period of time

during which the person is an inmate in the custody of the

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Department of Corrections. Such period of time shall include the

entire calendar year if the person is in the custody of the

Department of Corrections during any part of the calendar year. The

provisions of this subsection shall not prohibit all other members
period of time

during which the person is an inmate in the custody of the

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Department of Corrections. Such period of time shall include the

entire calendar year if the person is in the custody of the

Department of Corrections during any part of the calendar year. The

provisions of this subsection shall not prohibit all other members

of the household of an inmate from filing a claim based upon the

personal exemptions to which the household members would be entitled

pursuant to the provisions of the Oklahoma Income Tax Act.

F. The Department of Corrections shall withhold up to fifty

percent (50%) of any money inmates receive for claims made pursuant

to the Sales Tax Relief Act prior to September 1, 1991, for costs of

incarceration.

G. For purposes of Section 139.105 of Title 17 of the Oklahoma

Statutes, the gross household income of any individual who may file

a claim for sales tax relief shall not exceed Twelve Thousand

Dollars ($12,000.00).