Okla. Admin. Code § 710:65-13-352
Current through Vol. 42, No. 3, October 15, 2024
Section 710:65-13-352 - Exemption for YWCA or YMCA organizations(a)General provisions. Sales of tangible personal property or services to or by YWCA or YMCA organizations are exempt from sales tax.(b)Application process. 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 as follows: (1) Written confirmation that the applicant is currently recognized as part of a national nonprofit community service organization meeting the health and social service needs of its members; and(2) A written description stating the activities of the organization, as evidenced by copies of: (A) Articles of incorporation;(D) Notarized letter from the President or Chairman of the organization.(c)Exemption limited to eligible, properly-documented transactions. Only property or services actually purchased by the organization, invoiced to the organization, and paid for by funds or check directly from the organization, will qualify for the exemption described in this Section.(d)Purchases by contractors. Purchases of taxable personal property or services by a contractor, as defined by 68 O.S. Section 1352, are taxable to the contractor. A contractor who performs improvements to real property for organizations which qualify for the exemption from sales tax on their purchases described in this Section may not purchase tangible personal property or services to perform the contract exempt from sales tax under the exemption provided by statute to the qualified organizations.Okla. Admin. Code § 710:65-13-352
Added at 24 Ok Reg 2397, eff 6-25-07; 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