Okla. Admin. Code § 710:65-13-340
Current through Vol. 41, No. 19, June 17, 2024
Section 710:65-13-340 - Exemptions for volunteer fire departments(a) Sales to volunteer fire departments which are organized under 18 O.S. § 592 are exempt from sales tax. Application for exemption is made by submitting to the Business Tax Services Division, Oklahoma Tax Commission, Oklahoma City, OK 73194, a completed Form 13-16-A, contained in Packet E, available online at www.tax.ok.gov along with supporting documentation that the department is registered with the Oklahoma Secretary of State.(b) A vendor shall obtain the documentation set out in OAC710:65-7-15 in order to be relieved of liability for sales tax on such sales.(c) Additionally, volunteer fire departments which are organized under 18 O.S. Section 592 are exempt from having to charge sales tax on the first Fifteen Thousand Dollars ($15,000.00) of sales per year which are made for the purpose of raising funds for the benefit of the department, provided the sales are made on no more than six days per year. [68 O.S. § 1356(19)]Okla. Admin. Code § 710:65-13-340
Added at 22 Ok Reg 1561, eff 6-11-05; Amended at 25 Ok Reg 2070, eff 7-1-08; Amended at 27 Ok Reg 2308, eff 7-11-10Amended by Oklahoma Register, Volume 38, Issue 23, August 16, 2021, eff. 9/1/2021Amended by Oklahoma Register, Volume 39, Issue 24, September 1, 2022, eff. 9/11/2022