Okla. Admin. Code § 710:23-1-8

Current through Vol. 42, No. 4, November 1, 2024

Section 710:23-1-8 - Limited exemptions

(a)Use of conforming bingo faces required. If an exempt entity or exempt organization chooses to use disposable paper bingo faces in conducting charity games, only bingo faces with the word "Oklahoma" and outline of the state of Oklahoma printed thereon ("conforming bingo faces") purchased from a licensed distributor may be used and the tax levied by the Act must be paid.

(b)Charity game equipment purchased from licensed distributors. An exempt entity or exempt organization purchasing charity game equipment from a licensed distributor or licensed organization shall pay the tax levied by the Act in the same manner as prescribed for licensed organizations.

(c)Exemption if tax levied by the Act is paid. An exempt entity or exempt organization shall be exempt from sales and use tax on any item of charity game equipment purchased by the exempt entity or organization on which tax levied by the Act has been paid.

(d)Sales of charity game equipment to certain organizations. The sale of charity game equipment to organizations outlined in (1),(2) and (3) of this subsection is exempt from sales tax and charity games taxes levied pursuant to Section 421 of Title 3A.

(1) Veterans' organizations exempt from taxation pursuant to the provisions of paragraph (4), (7), (8), (10) or (19) of subsection (c) of Section 501 of the United States Internal Revenue Code of 1986, as amended, 26 U.S.C., Section 501(c) et seq.,

(2) Group homes for mentally disabled individuals exempt from taxation pursuant to Section 501(c)(3) of the United States Internal Revenue Code of 1986, as amended, and

(3) Charitable healthcare organizations exempt from taxation pursuant to Section 501(c)(3) of the United States Internal Revenue Code of 1986, as amended.

Okla. Admin. Code § 710:23-1-8

Added at 10 Ok Reg 4489, eff 8-10-93 (emergency); Added at 11 Ok Reg 3489, eff 6-26-94; Amended at 11 Ok Reg 4685, eff 8-15-94 (emergency); Amended at 12 Ok Reg 2621, eff 6-26-95; Amended at 15 Ok Reg 2410, eff 6-11-98; Amended at 22 Ok Reg 1529, eff 6-11-05; Amended at 25 Ok Reg 2036, eff 7-1-08

Amended by Oklahome Register, Volume 33, Issue 23, August 15, 2016, eff. 8/25/2016