Okla. Admin. Code § 710:65-7-15

Current through Vol. 41, No. 15, April 15, 2024

Section 710:65-7-15 - Vendors' responsibility - sales to entities with other specific statutory exemptions

(a)Sales to entities with other specific statutory exemptions. In the case of sales to purchasers claiming exemption based upon specific statutory authority, the vendor must obtain the information described in this subsection:

(1) A copy of the letter or card from the Oklahoma Tax Commission recognizing the entity as one which is statutorily exempt from sales tax on its purchases; and

(2) A signed statement that the purchase is authorized by, and being made by, the exempt entity, with funds of the exempt entity, and not by the individual; and,

(3) In the case of sales to fire departments organized for unincorporated areas, as defined in 18 O.S. § 592, certification on the face of the invoice or sales ticket is also required.

(4) In the case of purchases made by the federal government, charged pursuant to the GSA SmartCard program, no letter or card from the Commission is required, and 710:65-13-130 should be consulted to determine the taxability of the transaction.

(b)Examples and applications. Types of entities which may receive letters or cards, certifying or confirming a specific statutory exemption include:

(1)Churches; [See : 710:65-13-40]

(2)Youth camps, supported or sponsored by one or more Churches, members of which serve as trustees of the organization; [See: 710:65-13-33]

(3)Children's homes where church members are trustees or where the home is on church-owned land or where 50% of the juveniles are court-adjudicated and the home receives less than 10% of its funding from state funds; [See: 710:65-13-33]

(4)Council organizations of the Boy Scouts and Girl Scouts of America or Camp Fire USA; [See: 710:65-13-341]

(5)Public schools; [See: 710:65-13-210]

(6) Oklahoma System of Higher Education; [See: 710:65-13-210]

(7)Private schools registered with the State Department of Education and private institutions of higher education accredited by the Oklahoma State Board of Regents for Higher Education; [See: 710:65-13-210]

(8)Federal governmental units, institutions, and instrumentalities; [See: 710:65-13-130]

(9)Governmental entities of the State of Oklahoma, including county and local units; [See: 710:65-13-130]

(10) City and county trust authorities; [See: 710:65-13-550]

(11) Federally chartered credit unions;

(12)Rural water districts;

(13) Facilities engaged in the remediation or processing to ameliorate hazardous wastes; [See: 710-65-13-80]

(14)Disabled American Veterans Department of Oklahoma and its subordinate chapters; [See: 710:65-13-336]

(15)Museums which are members of the American Alliance of Museums formally the American Museum Association; [See: 710:65-13-334]

(16)Rural Electric Cooperatives;

(17) Federally qualified health care facilities;

(18)health care facilities receiving reimbursement from the Indigent Care Revolving Fund;

(19)Community based health centers providing primary care services at no cost to the patient;

(20)Cultural organizations established to sponsor and promote educational, charitable, and cultural events for disadvantaged children; [See: 710:65-13-335]

(21) Federally recognized Indian Tribes;

(22) Leases or lease-purchases of tangible personal property or services to municipalities, counties, or school districts; [See: 710:65-13-210]

(23) Sales of tangible personal property or services to, or by, a tax-exempt [26 U.S.C. § 501(c)(3)] organization, which is organized primarily to provide education and to conduct events related to teacher training in robotics, and affiliated with a comprehensive University within the Oklahoma System of Higher Education;

(24) Sales of tangible personal property or services by an organization which is exempt from taxation pursuant to the provisions of the Internal Revenue Code, 26 U.S.C., Section 501(c)(3), in the course of conducting a national championship sports event, but only if all or a portion of the payment in exchange therefor would qualify as the receipt of a qualified sponsorship payment described in Internal Revenue Code, 26 U.S.C., Section 513(i);

(25) Volunteer fire departments organized pursuant to 18 O.S. § 592; [See: 710:65-13-340]

(26) Parent-teacher associations and parent-teacher organizations that are exempt from federal income tax pursuant to Section 501(c)(3) of the Internal Revenue Code; [See: 710:65-13-210]

(27) The non-profit organization which operates the Oklahoma City National Memorial and Museum; [See: 710:65-13-330]

(28) The first Fifteen Thousand Dollars ($15,000.00) of sales of tangible personal property sold for fund raising purposes to or by a youth athletic team which is part of an athletic organization exempt from federal taxation pursuant to 26 U.S.C. § 501(c)(4); [See: 710:65-13-343]

(29) Tax exempt, nonprofit organizations which provide services during the day to homeless persons; [See: 710:65-13-344]

(30) Motion picture or television production companies for certain eligible productions; [See: 710:65-13-194]

(31) Child care centers providing on site universal pre-kindergarten education; [See: 710:65-13-220]

(32) Tax exempt organizations which are shelters for abused, neglected, or abandoned children; [See: 710:65-13-355]

(33) Tax exempt organizations providing funding for medical scholarships; [See: 710:65-13-357]

(34) Nonprofit local public or private school foundations; [See: 710:65-13-210(m)]

(35) Nonprofit foundations in support of NRA and other like organizations; [See: 710:65-13-359]

(36) Grass roots fundraising programs in support of NRA; [See: 710:65-13-360]

(37) Construction projects for organizations providing end of life care and hospice service. [See: 710:65-13-178]

(38) Meals on Wheels, Mobile Meals; [See: 710:65-13-337]

(39) Organizations which received federal funding pursuant to the Older Americans Act of 1965, for purposes of providing nutrition programs for the care and benefit of elderly persons; [See: 710:65-13-338]

(40) Collection and Distribution Organization; [See: 710:65-13-339]

(41) Council organizations or similar state supervisory organizations of Boy Scouts of America, Girl Scouts of U.S.A., and Camp Fire USA; [See: 710:65-13-341]

(42) Organizations which take court-adjudicated juveniles for purposes of rehabilitation; [See: 710:65-13-342]

(43) Tax exempt organizations which provide funding for the preservation and conservation of wild turkeys or preservation of wetlands or habitats for wild ducks; [See: 710:65-13-345]

(44) Tax exempt organizations which are part of a network of community-based, autonomous member organizations providing job training and employment services; [See710:65-13-346]

(45) Qualified neighborhood watch organizations; [See: 710:65-13-348]

(46) Specialized facilities, which provide services for physically and mentally handicapped persons; [See: 710:65-13-347]

(47) Daughters of the American Revolution; [See: 710:65-13-350]

(48) Veterans of Foreign Wars of United States, Oklahoma Chapters; [See: 710:65-13-351]

(49) YWCA or YMCA organizations; [See: 710:65-13-352]

(50) Organizations primarily engaged in providing educations services and programs concerning health-related diseases and conditions; [See710:65-13-353]

(51) Organizations whose purpose is to provide training and education to developmentally disabled persons; [See: 710:65-13-354]

(52) Nonprofit Boys & Girl Clubs of America affiliates not affiliated with the Salvation Army; [See: 710:65-13-362]

(53) National Guard Association of Oklahoma exempt from federal taxation pursuant to 26 U.S.C. 501(c)(19); [See: 710:65-13-363]

(54) Marine Corps League of Oklahoma exempt from federal taxation pursuant to 26 U.S.C. 501(c)(4); [See: 710:65-364]

(55) Nonprofit collaborative model organization connecting agencies to serve persons affected by violence; [See: 710:65-13-365]

(56) Tax exempt organization who is an official member of the Fab Lab Network; [See: 710:65-13-366]

(57) The American Legion; [See: 710:65-13-367]

(58) Tax exempt, independent, nonprofit community blood banks headquartered in this state. [See710:65-13-175]

(59) Tax exempt, independent, nonprofit biomedical research foundations. [See710:65-13-174]

(60) Museums which are not accredited by the American Alliance of Museums operating on budgets of less than $1,000,000; [See: 710:65-13-370]

(61) University Hospital Trust and nonprofit entity with a joint operating agreement with the Trust, [See 68 O.S. § 1356(30)]

(62) Tax exempt organizations that construct, remodel and sell affordable housing. [See: 710:65-13-368]

(63) Nonprofit organizations restoring single family housing following a disaster. [See: 710:65-13-369]

(64) Businesses engaged in logging, timber, and tree farming. [See710:65-13-470]

Okla. Admin. Code § 710:65-7-15

Added at 18 Ok Reg 2823, eff 6-25-01; Amended at 19 Ok Reg 1859, eff 6-13-02; Amended at 22 Ok Reg 1561, eff 6-11-05; Amended at 23 Ok Reg 2847, eff 6-25-06; Amended at 25 Ok Reg 2070, eff 7-1-08; Amended at 26 Ok Reg 2354, eff 6-25-09

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

Amended by Oklahoma Register, Volume 37, Issue 24, September 1, 2020, eff. 9/11/2020

Amended by Oklahoma Register, Volume 39, Issue 24, September 1, 2022, eff. 9/11/2022