Oklahoma
Sales Tax
Exemption
Packet
Do You Need to Apply for Sales Tax Exemption in Oklahoma?
Entities that qualify for sales tax exemption in Oklahoma are specically legislated. Therefore,
not all entities that are recognized by the Internal Revenue Service as tax exempt pursuant to 26
USC§501(c)(3) are exempt from sales tax in Oklahoma.
This Booklet Contains:
General Information
Information on How to Apply for a Federal Employer
Identication Number
Application(s) for Sales Tax Exemption
Instructions for Completing Application(s)
Requirements and Documentation to Qualify
Packet E
Revised November 2021
This page has been
intentionally left blank.
Dear Valued Taxpayer,
This packet of information and application forms will guide you in applying for sales tax exemption in Okla-
homa. The entities that qualify for sales tax exemption in Oklahoma are specically legislated. Therefore, not
all entities that are recognized by the Internal Revenue Service as tax exempt pursuant to
26 USC Section 501(c)(3) are exempt from sales tax in Oklahoma.
Once you have completed your application, please return it to:
Oklahoma Tax Commission
Oklahoma City, Oklahoma 73194
Be sure to visit us on our website at tax.ok.gov for all your tax needs including forms, publications and
answers to your questions.
Sincerely,
Oklahoma Tax Commission
A Message from the Oklahoma Tax Commission
2
Your organization must have a Federal Identication Number before you can complete the application(s).
You can apply for and receive a Federal Employers Identication Number by applying online at irs.gov.
The Following Exemptions Require a Different Application
Form. See Instructions for Additional Information.
100% Disabled Veteran
(See item 56)
Letter from the Department of Veterans Affairs in Muskogee, OK (1.800.827.1000)
Un-remarried Surviving Spouse of 100% Disabled Veteran
(See item 70)
Letter from the Department of Veterans Affairs in Muskogee, OK (1.800.827.1000)
Authorized Household Member of 100% Disabled Veteran
(See item 73)
Completed OTC Form 13-55 signed by the veteran or completed OTC Form 13-55 signed by holder of Power of
Attorney (OTC Form BT-129) signed by the veteran. (Pages D and E in this packet)
Authorized Household Member of Surviving Spouse of 100% Disabled Veteran
(See item 80)
Completed OTC Form 13-55-A signed by the surviving spouse of the 100% Disabled Veteran or signed by the
holder of Power of Attorney (OTC Form BT-129) signed by the surviving spouse.
Agricultural Exemption
(See item 57)
Apply through County Assessor in which your agricultural property is located
Aircraft Maintenance Facility
(See item 71)
Letter Application
Blue Star Mothers
(See item 58)
Issued as a refund. Use Form 13-9-A
Cable Television
(See item 59)
Apply on Packet “A”
Campus Construction Projects
(See item 65)
Letter Application
Computer Services
(See item 60)
Use sworn afdavit to apply
Enhanced Recovery
(See item 18)
Letter Application
Do You Need to Apply for an FEIN?
3
Continued on page 4...
The Following Exemptions Require a Different
Application Form (continued).
4
Federal Government Agents with Advanced Purchase
(See item 61)
Use GSA/Travel Cards issued to Federal Government
Federally Recognized Indian Tribes
(See item 22)
Manufacturer/Sales Tax Exemption
(See item 62)
Apply on Packet “M”
Motion Picture or Television Production Company
(See item 28)
Attach Form 13-88 in this packet (Page C)
Radio/Television Broadcasting
(See item 63)
Apply on Packet “A”
Reservoir Dewatering Projects
(See item 46)
Letter Application
Web Search Portals
(See item 53)
Afdavit
Instructions for Completing Form 13-16-A Application for Sales
Tax Exemption. Attach All Documents as Required
1) FederalEmployerIdenticationNumber
The application cannot be processed without this number. The FEIN is issued by the Internal Revenue Ser-
vice. If you do not have an FEIN, see previous section on how to apply.
2) Is Your Organization Incorporated?
If your organization is a corporation, check Yes.
If your organization is not a corporation, check No.
3) Legal Name of Organization
Print or type the name of your organization exactly as it appears on your organizational documents (By-laws,
Articles of Incorporation, etc.).
4) Business Phone Number
A daytime phone number where a representative of the organization may be reached.
5) Organization Physical Location
Street and street number or driving direction to the actual location of the organization requesting
exemption. Donotuseapostofceboxorruralroutenumber.
6) City
The city where your organization is located.
7) State
The state where your organization is located.
8) Zip Code
The zip code of your physical location.
9) Mailing Address
The actual mailing address of your organization (street and number, post ofce box or rural route
and box number). Your exemption card or letter will be mailed to this address.
10) City
The city of your mailing address.
11) State
The state of your mailing address.
12) Zip Code
The zip code of your mailing address.
13) Signature of Authorized Representative
If the organization is a partnership, corporation or LLC, this should be a partner, an ofcer of the corporation or
member of the LLC.
14) Printed Name of Authorized Representative
15) Title of Authorized Representative
President, Vice-President, Secretary, Treasurer, Managing Member, Member, etc.
16) Date
The date the application is signed.
5
A
Oklahoma Tax Commission
Application for Sales Tax Exemption
Form 13-16-A
Revised 11-2021
Type of Organization (Check only one)
(Continued on page B)
American Legion
(See item 78)
Biomedical Research Foundations
(See item 1)
Boys & Girls Clubs of America
Afliate
(See item 2)
Boy Scouts of America; Girl Scouts
of U.S.A.; Camp Fire U.S.A. Council
Organizations
(See item 3)
Career Technology Student
Organizations
(See item 4)
Charitable Health Organizations
(See item 5)
Children’s Homes on Church-
owned Property
(See item 6)
Children’s Homes Supported by
Churches
(See item 69)
Church
(See item 7)
City or County Trust or Authority
(See item 8)
Collection and Distribution
(See item 9)
Community Blood Banks
(See item 10)
Community Mental Health Center
(See item 11)
Community-based Health Center
(See item 12)
Community-based Autonomous
Member
(See item 13)
Construction Projects by
Organizations Providing
End-of-Life Care and Access to
Hospice Services
(See item 14)
Cultural Organization for
Disadvantaged Children
(See item 15)
Disabled American Veterans, Dept.
of Oklahoma, Inc.
(See item 16)
Federal Government or its
Instrumentality
(See item 19)
Fab Lab
(See item 79)
Federally Chartered Credit Union
(See item 20)
Health Center
(See item 21)
Federally Recognized Indian Tribes
(See item 22)
Grand River Dam Authority
(See item 23)
Hazardous Waste Treatment
Facility
(See item 24)
Indigent Health Care Revolving
Fund Clinic
(See item 25)
Marine Corps League of Oklahoma
[1356(78)] (SB 353-Effective July 1,
2018)
(See item 76)
Meals on Wheels
(See item 26)
Metropolitan Area Homeless Service
Provider
(See item 27)
Museums Accredited by the
American Association of Museums
(See item 29)
NRA/Other Organizations That
Defend 2
nd
Amendment Rights
(See item 30)
National Guard Association
of Oklahoma [1356(77)] (SB
353-Effective July 1, 2018)
(See instructions - Item 75)
National Volunteer Women’s
Service Organization
(See item 31)
Non-accredited Museums
(See item 83)
NonprotCorporationRuralWater
District
(See item 72)
NonprotOrganizationsthat
Construct, Remodel and Sell
Affordable Housing
(See item 81)
1. Federal Employer Identication
Number
3. Legal Name of Organization:
5. Organization Physical Location
(street and number or directions. Do NOT use post ofce box or rural route number):
6. City: 8. Zip Code:7. State:
9. Mailing Address (street and number, post ofce box or rural route and box number):
10. City: 12. Zip Code:11. State:
2. Is Organization Incorporated?
4. Business Phone Number:
Yes No
B
Additional documentation may be required.
Signature of Authorized Representative
(If a corporation or LLC, should be an ofcer or member)
14. Name (Printed) of Authorized Representative
Type of Organization (Check only one)
13. This is to certify that the organization and responsible person(s) listed understand that only purchases of items for use solely
by the organization are exempt from sales tax. Exemptions issued by this application will be properly utilized and safeguarded from
abuse.
The Oklahoma Tax Commission is not required to give actual notice of changes in any state tax law.
Mandatory inclusion of Social Security and/or Federal Identication numbers is required on forms led with the Oklahoma Tax
Commission (OTC) pursuant to Title 68 of the Oklahoma Statutes and Regulations thereunder, for identication purposes, and are
deemed part of the condential les and records of the OTC. Your federal identication number does not qualify you for the sales tax
exemption.
Note: All exempt purchases must be invoiced to the organization and paid by funds or check directly from the organization to qualify
for the exemption.
Attach all required documents and mail to: Oklahoma Tax Commission
Oklahoma City, OK 73194
15. Title of Authorized Representative 16. Date
Form 13-16-A - Page 2
NonprotOrganizationsRestoring
Single Family Housing Following a
Disaster
(See item 82)
Oklahoma Coal Mining
(See item 32)
Older Americans Act
(See item 33)
On-site Universal Pre-Kindergarten
Education
(See item 34)
Organizations for Rehabilitation
of Court-adjudicated Juveniles
(See item 35)
Organizations for Educating
Community Regarding the
Developmentally Disabled
(See item 36)
Organizations Funding
Scholarships in the Medical Field.
(See item 37)
Organizations Operating As
Collaborative Models Connecting
Community Agencies In One
Location
(See item 74)
Organizations Providing Education
Relating to Robotics
(See item 67)
Organizations Supporting State
Parks in Oklahoma
(See item 64)
Parent-Teacher Associations or
Organizations
(See item 38)
Preservation of Wetlands and
Habitat for Wild Ducks
(See item 39)
Preservation and Conservation of
Wild Turkeys
(See item 40)
Private Schools-Elementary/
Secondary
(See item 41)
Private School-Higher Education
(See item 42)
Public School Districts
(See item 43)
Public Schools of Higher Education
(See item 44)
QualiedNeighborhoodWatch
Organizations
(See item 45)
Rural Electric Cooperative
(See item 47)
PublicNonprotRuralWater
District
(See item 48)
Sales of Commercial Forestry
Service Equipment
(See item 84)
School Foundations
(See item 17)
Shelter for Abused, Neglected
or Abandoned Children
(See item 49)
Spaceport User
(See item 68)
State of Oklahoma, Local or County
Government Entity
(See item 50)
Veterans of Foreign Wars of
United States, Oklahoma Chapters
(See item 51)
Veterans’ organizations that
nanciallysupportareaveteran’s
organizations for constructing a
memorial or museum
(See item 77)
Volunteer Fire Department-
Title 18
(See item 52)
Youth Athletic Teams
(See item 66)
Youth Camps
(See item 54)
YWCA OR YMCA
(See item 55)
6
Requirements and Documentation to Qualify
The following is a list of exemptions that specically qualify for an Oklahoma sales tax exemption. Following the
exemption will be the statute cite and OTC Rule number, if applicable.
Statutes, unless otherwise stated, will be in Title 68 of the Oklahoma Statutes. The Oklahoma Tax Commission
Administrative Rules can be found online at tax.ok.gov. Application form, unless otherwise stated, will be 13-16-A.
Section 1356.2 of the Oklahoma Statutes prohibits a person from claiming a sales tax exemption granted an
organization pursuant to Section 1356 or 1357 of Title 68 in order to make a purchase exempt from sales tax for his/her
personal use and further provides that any person who knowingly makes a purchase in violation thereof shall be guilty of
a misdemeanor, subject to a ne equal to double the amount of sales tax involved and/or incarceration for not more than
60 days. Violators shall also be subject to an administrative ne of not more than $500 which shall be deposited to the
General Revenue Fund.
Not all entities that are recognized by the Internal Revenue Service as income tax exempt pursuant to 26 U.S.C.
501(c)(3) qualify to be exempt from sales tax in Oklahoma. To qualify for an exemption you must complete the application
and provide the necessary documentation listed under the exemption for which you are applying.
(1) Biomedical Research Foundations [1357(25); 710:65-13-174]
Supporting documentation required. To support the exemption claimed under this Section, the applicant must
submit to the Commission, along with the application:
(1) A letter from the Internal Revenue Service (IRS) recognizing the foundation as exempt from federal income
taxation pursuant to 26 U.S.C. 501(c)(3); and
(2) A written description of the qualifying activities of the foundation, as may be evidenced by copies of:
(A) Articles of incorporation;
(B) By-laws;
(C) Brochure; and
(D) Notarized letter from the President or Chairman of the foundation.
(2) Boys&GirlsClubsofAmericaAfliates[1356(20)]
Supporting documentation required. To support the exemption claimed under this Section, the applicant must
submit to the Commission, along with the application:
(1) A letter from the Internal Revenue Service (IRS) recognizing the foundation as exempt from federal income
taxation pursuant to 26 U.S.C.501(c)(3); and
(2) Documentation verifying the club IS NOT afliated with the Salvation Army.
(3) Boy Scouts of America; Girl Scouts of U.S.A.; Camp Fire U.S.A. Council Organizations [1356(9);
710:65-13-341]
Supporting documentation required. To support the exemption claimed under this Section, the applicant must
submit to the Commission, along with the application, documentation that the applicant is a COUNCIL organization.
(4) Career Technology Student Organizations [1356(50); 710:65-13-210(n)]
Supporting documentation required. To support the exemption claimed under this Section, the applicant must
submit to the Commission, along with the application, documentation that the organization is under the direction and
supervision of the Oklahoma Department of Career and Technology Education.
(5) Charitable Health Organizations [1356(61); 710:65-13-353]
Supporting documentation required. To support the exemption claimed under this Section, the applicant must
submit to the Commission, along with the application:
(1) A letter from the Internal Revenue Service (IRS) recognizing the organization as exempt from federal income
taxation pursuant to 26 U.S.C. § 501(c)(3);
(2) Proof of membership in a tax-exempt organization primarily engaged in advancing the purposes of its member
organization, including a description of the activities of the membership organization; and
(3) Documentation showing that the organization is primarily engaged either in providing educational services,
programs or support concerning health-related diseases and conditions to individuals suffering from such
diseases or their caregivers and family members and or health related research of such diseases or
conditions, along with a written description of the activities of the organization, as may be evidenced by
copies of one or more of the following:
(A) Articles of incorporation;
(B) By-laws;
(C) Brochure; or
(D) Notarized letter from the President or Chairman of the organization.
(6) Children’s Homes on Church Property [1357(15); 710:65-13-33]
The sale of tangible personal property or services to children’s homes located on church-owned property and
operatedbyaqualiedorganization is exempt from sales tax. “Qualiedorganization” means, for purposes of
this Section, an organization which is exempt from taxation pursuant to the provisions of the Internal Revenue Code,
26 U.S.C. § 501(c)(3). [See: 68O.S. Section 1357(15)]
Supporting documentation required. To support the exemption claimed under this Section, the applicant must
submit to the Commission, along with the application:
(1) A letter from the Internal Revenue Service (IRS) recognizing the organization as exempt from federal income
taxation pursuant to 26 U.S.C. § 501(c)(3);
(2) Evidence of ownership of the property.
(7) Church [1356(7); 710:65-13-40]
Generally, sales made directly to a church are exempt from sales and use tax. Only sales purchased by the
church, invoiced to the church, and paid for by funds or check directly from the church, will qualify for the exemption.
Supporting documentation required. To support the exemption claimed under this Section, the applicant must
submit to the Commission, along with the application:
(1) IRS letter recognizing organization as tax exempt pursuant to 26 U.S.C. § 501 (c)(3) or
(2) Documentation which shows that the church consists of a body of believers which holds religious services
and public notication of the place and time of those services such as: a copy of a newspaper ad, a copy of a
yellow pages ad; or a newsletter or bulletin sent to regular attendees or distributed during a service.
(8) City or County Trust or Authority [1356(1); 60 O.S.§ 176 et seq.; 710:65-13-550]
Supporting documentation required. To support the exemption claimed under this Section, the applicant must
submit to the Commission, along with the application:
Enabling document for the Trust or Authority showing organization under 60 O.S. § 176 et seq.
(9) Collection and Distribution [1357(14); 710:65-13-339]
QualicationforCollectionandDistributionOrganizationexemption. Sales tax does not apply to the sale of
tangible personal property or services to or by organizations exempt from taxation pursuant to 26 U.S.C. § 501(c)(3)
and;
(1) are primarily involved in the collection and distribution of food and household products to other organizations
that facilitate the distribution of such products to the needy and such distribute organizations are exempt from
taxation pursuant to 26 U.S.C. § 501(c)(3) or
(2) facilitate the distribution of such products to the needy.
Supporting documentation required. To claim exemption under this Section, the following information must be
submitted to the Commission along with the application:
(1) Letter from the Internal Revenue Service (IRS) recognizing the organization as exempt from federal income
taxation pursuant to 26 U.S.C. § 501(c)(3);
(2) A written description stating the activities of the organization, as evidenced by copies of:
(A) Articles of incorporation;
(B) By-laws;
(C) Brochure; or
(D) Notarized letter from the President or Chairman of the organization; and,
(3) For organizations described in (1) a list of organizations, including federal employee identication
numbers, to which items were distributed for the previous calendar year must also be provided.
This exemption is issued for a three-year period. It must be renewed at the end of the three years.
(10) Community Blood Banks [1357(25); 710:65-13-175]
Supporting documentation required. To support the exemption claimed under this Section, the
applicant must submit to the Commission, along with the application:
(1) A letter from the Internal Revenue Service (IRS) recognizing the organization as exempt from federal income
taxation pursuant to 26 U.S.C. § 501(c)(3); and
(2) A written description of the qualifying criteria that the organization meets, as may be evidenced by copies of:
(A) Articles of incorporation;
(B) By-laws;
(C) Brochure; and
(D) Notarized letter from the President or Chairman of the organization.
7
Requirements and Documentation to Qualify
(11) Community Mental Health Center [ 1356(22d); 710:65-13-172]
Any community mental health center as dened in Section 3-302 of Title 43A of the Oklahoma Statutes. For
purposes of this Section, “communitymentalhealthcenter” means a facility offering:
(A) A comprehensive array of community-based mental health services, including, but not limited to, inpatient
treatment, outpatient treatment, partial hospitalization, emergency care, consultation and education, and
(B) Certain services at the option of the center, including, but not limited to, prescreening, rehabilitation services,
pre-care and after-care, training programs, and research and evaluation programs.
Supporting documentation required. To support the exemption claimed under this section Community mental
health centers must submit to the Commission, as part of its application, proof of recognition by the Oklahoma
Department of Mental Health and Substance Abuse Services that applicant qualies as a Community Mental Health
Center, along with a written description of the comprehensive array of community-based mental health and other
optional services the facility offers, as may be evidenced by copies of:
(A) Articles of incorporation;
(B) By-laws;
(C) Brochure; or
(D) Notarized letter from the President or Chairman of the organization.
(12) Community-based Health Center [1356(22c); 710:65-13-172]
Any community-based health center which provides primary care services at no cost to the recipients, and is
exempt from taxation pursuant to the provisions of Section the Internal Revenue Code, 26 U.S.C., Section 501(c)
(3). For purposes of this Section, “primary care services” means health services related to family medicine, internal
medicine, pediatrics, obstetrics, or gynecology that are furnished by physicians, and where appropriate, physician
assistants, nurse practitioners, or other licensed medical professionals;
Supporting documentation required. Community-based health centers must submit the documentation
described in (A) through (C) of this paragraph:
(A) A letter from the Internal Revenue Service (IRS) recognizing the organization as exempt from federal income
taxation pursuant to 26 U.S.C. § 501(c)(3);
(B) A written description of the primary care services provided must be submitted, stating the activities of the
organization, and evidenced by copies of the following, as applicable:
(i) By-laws;
(ii) An audit or other nancial statement, showing the types and amounts of revenue received; and
(iii) intake documents or other forms used to obtain information from clients and which specically reect
that the primary care services were being provided at no cost to the recipients.
(C) For the purposes of this paragraph, “atnocosttotherecipient” means at no cost to either the recipient
or any unit of government, or any insurance company, or any other person or entity. Centers
which provide
primary care services on a “sliding scale” fee schedule do not qualify for the exemption.
(13) Community-based Autonomous Member [1356(57); 710:65-13-346]
Qualicationsforexemption. Sales of tangible personal property or services are exempt from sales tax when
made to an organization, exempt from income taxation pursuant to Section 501(c)(3) of the Internal Revenue Code,
which is a part of a network of community-based, autonomous member organizations provided that the organization
meets the following criteria;
(1) Serves people with workplace disadvantages and disabilities by providing job training and employment
services, as well as job placement opportunities and post-employment support,
(2) Has locations in the United States and at least twenty other countries,
(3) Collects donated clothing and household goods to sell in retail stores and provides contract labor services to
business and government, and
(4) Provides documentation to the Oklahoma Tax Commission that over seventy-ve percent (75%) of its
revenues are channeled into employment, job training and placement programs and other critical community
services.
Supporting documentation required. To claim exemption under this Section, the following information must be
submitted to the Commission along with the application:
(1) Letter from the Internal Revenue Service (IRS) recognizing the organization as exempt from federal income
taxation pursuant to 26 U.S.C. § 501(c)(3);
8
Continued on page 9...
Requirements and Documentation to Qualify
(13) Community-based Autonomous Member [1356(57); 710:65-13-346] (continued)
(2) A written description stating the activities of the organization which shows that the applicant meets the criteria
set out in sub-section (a) above as evidenced by copies of:
(A) Articles of incorporation;
(B) By-laws;
(C) Brochure; or
(D) Notarized letter from the President or Chairman of the organization.
(3) Name(s) and current mailing addresses of responsible ofcer(s).
(14) Construction Projects for End-of-Life Care/Hospice Services for Low-Income [1356(72); 710:65-13-177]
Supporting documentation required. To support the exemption claimed under this Section, the applicant must
submit to the Commission, along with the application:
(1) Letter from the Internal Revenue Service (IRS) recognizing the organization as exempt from federal income
taxation pursuant to 26 U.S.C. § 501(c)(3); and
(2) A written description stating the activities of the organization, as evidenced by copies of:
(A) Articles of incorporation;
(B) By-laws;
(C) Brochure; or
(D) Notarized letter from the President or Chairman of the organization
(15) Cultural Organization for Disadvantaged Children [1356(24); 710:65-13-335]
Qualicationforeducational,charitable,andculturaleventsfordisadvantagedchildrenexemption. The
rst $15,000.00 of each calendar year’s sales, to or by, organizations which were established to sponsor or promote
educational, charitable, or cultural events for disadvantaged children, are exempt from sales tax.
Supporting documentation required. To support the exemption claimed under this Section, the applicant must
submit to the Commission, along with the application:
(1) A letter from the Internal Revenue Service (IRS) recognizing the organization as exempt from federal income
taxation pursuant to 26 U.S.C. § 501(c)(3); and
(2) Documentation showing that the organization was established to sponsor and provide educational, charitable,
and cultural events for disadvantaged children, along with a written description of the activities of the
organization, as may be evidenced by copies of one or more of the following:
(A) Articles of incorporation;
(B) By-laws;
(C) Brochure; or
(D) Notarized letter from the President or Chairman of the organization.
(16) Exemption for Disabled American Veterans, Department of Oklahoma, Inc. and subordinate chapters
[1356(28); 710:65-13-336]
(a) General provisions. Disabled American Veterans, Department of Oklahoma, Inc. and its subordinate
chapters are exempt from the levy of sales tax on purchases of tangible personal property and services.
(b) Application procedure. Application for exemption is made by submitting a completed Form 13-16-A,
contained in Packet E, to the Oklahoma Tax Commission, Oklahoma City, OK 73194, along with written
conrmation that the applicant is a currently recognized chapter of the Disabled American Veterans,
Department of Oklahoma, Inc. Packet E, which includes Form 13-16-A, is available online at tax.ok.gov.
(17) School Foundations [1356(13)(b); 710:65-13-210(m)]
Supporting documentation required. To support the exemption claimed under this Section, the applicant must
submit to the Commission, along with the application:
(1) A letter from the Internal Revenue Service (IRS) recognizing the foundation as exempt from federal income
taxation pursuant to 26 U.S.C. § 501(c)(3);
(2) A written description of the qualifying activities of the foundation or organization, as may be evidenced by
copies of:
(A) Articles of incorporation;
(B) By-laws;
(C) Brochure; and
(D) Notarized letter from the President or Chairman of the foundation.
9
Requirements and Documentation to Qualify
(18) Enhanced Recovery [1357(35); 710:65-13-123]
General provisions. Beginning July 1, 2006, sales of electricity to the operator of a spacing unit or lease where
oil is produced or is attempted to be produced using enhanced recovery methods shall be exempt from the levy of
sales tax. Enhanced recovery methods include but are not limited to
increased pressure in a producing formation
through the use of water or saltwater if the electrical usage is associated with and necessary for the operation of
equipment required to inject or circulate uids in a producing formation for the purpose of forcing oil or petroleum into
a wellbore for eventual recovery and production from the wellhead.
Supporting documentation required. The request must set out the name of the operator, the physical location
of the project, the Federal Identication Number of the operator, the date the project commenced, and the electric
service account number associated with services provided to the project and the Production Unit Number and Merge
Number of the project. A copy of the application [Form 1535] led with and approved by the Oklahoma Corporation
Commission must accompany the request.
Eligibility. In order to be eligible for the exemption set forth in this section, the total content of oil recovered after
the use of the enhanced recovery methods must not exceed one percent (1%) by volume.
Limitations. The exemption shall apply only to the state sales tax rate and not to any county or municipal sales
tax rate.
(19) Federal Government or its Instrumentality [1356(1); 710:65-13-130]
Sales“to”governmentalentities. Sales of tangible personal property or services to this State, its institutions or
political subdivisions, and to the United States, including its agencies and instrumentalities are exempt from sales tax.
Sales to other states’ governments, political subdivisions, institutions, or agencies are not exempt, unless the state
is one which borders Oklahoma and grants a like exemption from taxes on similar sales of items to Oklahoma or its
political subdivisions.
Sales“by”governmentalentities. Except as specically exempt by statute, the State of Oklahoma, its
agencies and instrumentalities, all counties, townships, and municipal corporations, their respective agencies and
instrumentalities, and all other state governmental entities and subdivisions, including state colleges and universities,
shall collect, report and remit sales tax on taxable sales of tangible personal property and services. For example,
sales of city maps, sales of gifts and souvenirs, sales of food from city operated concessions at stadiums, ballparks,
auditoriums, etc., are subject to tax.
(20) Federally Chartered Credit Union [Title 12 U.S.C. §1768; 710:65-19-106]
Sales to Federal Reserve Banks, Federal Land Banks, and Federal Home Loan Banks, and federally chartered
credit unions are exempt from sales and use tax pursuant to either the exemption for sales to the federal
government, or because federal law preempts state taxation of certain institutions.
(21) Health Center [1356(22a); 710:65-13-172]
Sales tax does not apply to the sale of tangible personal property or taxable services when sold to: Any health
center as dened in Section 254b of Title 42 of the United States Code;
Supporting documentation required. Health centers must submit the letter of notication from the U.S.
Department of Health and Human Services, recognizing that the center qualies under the terms of the relevant
statute.
(22) Federally Recognized Indian Tribes [1356(1); 710:65-13-130]
This exemption extends to the Tribe ONLY. “This exemption does not extend to individuals, corporations,
partnerships, or other business or legal entities who are purchasing items which may be used on Indian Country and
which are purchased ostensibly “for the Tribe” or for business ventures under tribal license or contract with private
parties. The exemption only applies to transactions with a federally-recognized Indian tribe itself.”
Chickasaw
Nation v. State of Oklahoma ex rel. OTC, 31 F.3d964, (1994) and OTC v. Chickasaw Nation, 115 S.Ct. 2214(1995).
(23) Grand River Dam Authority [1356(10)]
Per statute, as a state authority, sales to the Grand River Dam Authority are sales tax exempt.
10
Requirements and Documentation to Qualify
(24) Hazardous Waste Treatment Facility [1359(6); 710:65-13-80]
Exemption limited to eligible, properly documented transactions. Only purchases of machinery, equipment,
fuel, and chemicals or other materials incorporated into and directly used or consumed in the process of treatment to
substantially reduce the volume of harmful properties of hazardous waste at treatment facilities specically permitted
pursuant to the Hazardous Waste Management Act and operated at the place of waste generation, or facilities
approved by the Department of Environmental Quality for the clean up of a site of contamination are exempt. Only
purchases made by persons engaged in the process of treatment, invoiced to those persons, and paid for by such
persons are exempt.
Application process. Application shall be made by letter, addressed to the Taxpayer Assistance Division. Before
the Oklahoma Tax Commission can issue a document verifying an exemption under this Section, the following
information is required to substantiate the exemption claimed:
(1) Legal name of the entity seeking exemption;
(2) Mailing address;
(3) Location address of the facility at which treatment is to be conducted;
(4) Federal employer’s identication number;
(5) Names and current mailing addresses of all responsible ofcers;
(6) A written description of the process in which the person will be engaged;
(7) Information regarding the permit or approval under which the person is operating;
(8) Documentation that any nonresident contractor or subcontractor is in compliance with the registration
requirements found at 68 O.S. § 1701 et.seq.; and
(9) Such additional information as the Commission may require to conrm eligibility.
(25) Indigent Health Care Revolving Fund Clinic [1356(22b); 710:65-13-172]
Supporting documentation required. To support the exemption claimed under this Section, the applicant must
submit to the Commission, along with the application:
(1) Letter of notication from the U.S. Department of Health and Human Services, recognizing that the center
qualies under the terms of the relevant statute.
(2) Documentation of the clinic receiving state funds from the Indigent Health Care Revolving Fund pursuant to
the provisions of Section 66 of Title 56 of the Oklahoma Statutes.
(26) Meals on Wheels [1357(13)(a); 710:65-13-337]
Supporting documentation required. To claim exemption under this Section, the following information must be
submitted to the Commission along with the application:
(1) Letter from the Internal Revenue Service (IRS) recognizing the organization as exempt from federal income
taxation pursuant to 26 U.S.C. § 501(c)(3); and
(2) A written description stating the activities of the organization, as evidenced by copies of:
(A) Articles of incorporation;
(B) By-laws;
(C) Brochure; or
(D) Notarized letter from the President or Chairman of the organization.
This exemption is issued for a three-year period. It must be renewed at the end of the three years.
(27) Metropolitan Area Homeless Service Provider [1356(54); 710:65-13-344]
Supporting documentation required. To support the exemption claimed under this Section, the applicant must
submit to the Commission, along with the application:
(1) A letter from the Internal Revenue Service (IRS) recognizing the organization as exempt from federal income
taxation pursuant to 26 U.S.C. § 501(c)(3); and
(2) Documentation showing that the organization was established to provide services to homeless persons during
the day and is located in a metropolitan area with a population in excess of ve hundred thousand (500,000)
persons according to the latest Federal Decennial Census. Also, a written description of the services of the
organization, as may be evidenced by copies of:
(A) Articles of incorporation;
(B) By-laws;
(C) Brochure; or
(D) Notarized letter from the President or Chairman of the organization.
11
Requirements and Documentation to Qualify
(28) Motion Picture Television Production Company [1357(23); 710:65-13-194]
(a) General provisions. The sale of tangible personal property and services to a motion picture or television
production company are exempt from sales and use taxes in Oklahoma, if used or consumed in connection with an
eligible production.
(b) Denitions. Pursuant to 68 O.S. § 1357(23), “Eligibleproduction” means
a documentary, special, music
video, or a television commercial or television program that will serve as a pilot for or be a segment of an ongoing
dramatic or situation comedy series, lmed or taped for theatrical release or for network or national or regional
syndication or broadcast.
“Qualiedpurchaser” means a motion picture or television production company making
purchases of tangible personal property and services for use in producing an eligible production, which has received
an exemption letter for its eligible production.
Apply on Form 13-88 provided in this packet.
Registration for Oklahoma Withholding is required if your business will employ one or more individuals in the
State of Oklahoma. (If you are bringing employees with you to work on the production you have employees subject
to Oklahoma withholding.) If the Oklahoma income tax you withhold from your employee(s) is $500 or more, per
quarter, the amount withheld must be remitted monthly. If the amount you withhold is less than $500 per quarter, the
remittance may be made quarterly. If you are required to make federal withholding tax deposits more frequently than
once a month, you are required to le with Oklahoma on the same schedule. Register online at tax.ok.gov using
OkTAP.
(29) Museums Accredited by the American Association of Museums [1356(25); 710:65-13-334]
(a) Museums are exempt from the levy of sales tax on their purchases of tangible personal property and services,
and provided that the museum is in compliance with (d)(2) of this Section, on the sales of tickets for admission.
(b) Certicationrequiredforpurchases. Certication, in which the name of the museum or other accredited
entity is set out on the face of the invoice or sales receipt to be obtained and retained by the vendor, is required
of persons making purchases on behalf of a qualifying museum or other accredited entity, in order to support the
exemption pursuant to OAC 710:65-3-30 and 710:65-3-33.
(c) Application procedure. Application for the exemption on purchases shall be made to the Oklahoma Tax
Commission. Before a letter verifying the exempt status can be issued, the information described in this subsection
must be submitted:
(1) Legal name of the entity seeking exemption;
(2) Mailing address;
(3) Location address;
(4) Federal employer’s identication number; and
(5) Written conrmation that the applicant is currently accredited by the American Association of Museums.
(30) NRA/Other Organizations that defend 2
nd
Amendment Rights [1356(74); 710:65-13-359]
(a) Qualicationsforexemption. Sales of property to a nonprot foundation which raises tax deductible
contributions in support of a wide range of rearms related public interest activities of the National Rie Association of
America and other organizations that defend and foster the Second Amendment are exempt from sales tax.
Supporting documentation required:
(1) A letter from the Internal Revenue Service (IRS) recognizing the foundation or organization as exempt from
federal income taxation pursuant to 26 U.S.C. § 501(c)(3); and
(2) A written description of the qualifying activities of the foundation or organization, as may be evidenced by
copies of:
(A) Articles of incorporation;
(B) By-laws;
(C) Brochure; and
(D) Notarized letter from the President or Chairman of the foundation or organization.
12
Requirements and Documentation to Qualify
(31) National Volunteer Women’s Service Organization [1356(62); 710:65-13-350]
Supporting documentation required. To support the exemption claimed under this Section, the applicant must
submit to the Commission, along with the application:
(1) Written conrmation that the applicant is currently recognized as an Oklahoma chapter of the Daughters of
the American Revolution; and
(2) A written description stating the activities of the organization, as evidenced by copies of:
(A) Articles of incorporation;
(B) By-laws;
(C) Brochure; or
(D) Notarized letter from the President or Chairman of the organization.
(32) Oklahoma Coal Mining [1359(13); 710:13-55]
Supporting documentation required. To support the exemption claimed under this Section, the applicant must
submit to the Commission the application and a statement that the entity is engaged in mining coal in Oklahoma,
setting out any coal mining permit numbers issued to the entity or, if the applicant is a contractor to a mine owner,
the coal mining permit numbers issued to the mine owner, by the Oklahoma Department of Mines or other applicable
regulatory agency.
(33) Older Americans Act [1357 (13)(b); 710:65-13-338]
Supporting documentation required. To claim exemption under this Section, the following information must be
submitted to the Commission along with the application:
(1) Letter from the Internal Revenue Service (IRS) recognizing the organization as exempt from federal income
taxation pursuant to 26 U.S.C. § 501(c)(3);
(2) A written description stating the activities of the organization, as evidenced by copies of:
(A) Articles of incorporation;
(B) By-laws;
(C) Brochure; or
(D) Notarized letter from the President or Chairman of the organization; and,
(3) Copy of notication letter approving the organization for funding under the Older Americans Act of 1965.
This exemption is issued for a one-year period. It must be renewed at the end of one year.
(34) On-site Universal Pre-Kindergarten Education [1356(69); 710:65-13-220]
Supporting documentation required. To support the exemption claimed under this Section, the applicant must
submit to the Commission, along with the application:
(1) A copy of the Oklahoma Child Care Facility License;
(2) A copy of the 3-star rating Certicate from the Department of Human Services Reaching for the Stars
Program or documentation which shows that the entity has a national accreditation; and
(3) A copy of a current year contractual agreement with a public school or school district for provision, by the child
care facility, of on site universal pre-kindergarten education to four year-old children.
(35) Organizations for Rehabilitation of Court-adjudicated Juveniles [1356(21); 710:65-13-342]
Qualication for the Juvenile Rehabilitation exemption. Sales tax does not apply to the sale of goods or services
to organizations which take court-adjudicated juveniles for purposes of rehabilitation and which are exempt from
taxation pursuant to the provisions of the Internal Revenue Code, 26 U.S.C., § 501(c)(3). However, at least fty
percent (50%) of the juveniles served by the organization must be court-adjudicated and the organization must
receive state funds in an amount which is less than ten percent (10%) of the annual budget of the organization.
Supporting documentation required. To claim exemption under this Section, the following information must be
submitted to the Commission along with the application:
(1) Letter from the Internal Revenue Service (IRS) recognizing the organization as exempt from federal income
taxation pursuant to 26 U.S.C. § 501(c)(3);
(2) A copy of the last audit, income tax informational return, or other nancial statements which will show that
for the last scal year end before application, less than 10% of the budget of the organization was from state
funds;
(3) A statement signed by a responsible ofcer of the organization that sets out the percentage of juveniles
served which were court-adjudicated during the last scal year, giving the total number served, and the total
number of those that were court-adjudicated;
13
(continued on page 14)
Requirements and Documentation to Qualify
(35) Organizations for Rehabilitation of Court-adjudicated Juveniles [1356(21); 710:65-13-342] (continued)
(4) A written description stating the activities of the organization, as evidenced by copies of:
(A) Articles of incorporation;
(B) By-laws;
(C) Brochure; or
(D) Notarized letter from the President or Chairman of the organization which states the services provided
by the organization.
(36) Organizations for Educating Community Regarding the Developmentally Disabled [1356(67); 710:65-13-354]
Supporting documentation required. To support the exemption claimed under this Section, the applicant must
submit to the Commission, along with the application:
(1) A letter from the Internal Revenue Service (IRS) recognizing the organization as exempt from federal income
taxation pursuant to 26 U.S.C. § 501(c)(3);
(2) Proof of Not-for-Prot Certicate of Incorporation in Oklahoma; and
(3) Documentation showing that the organization is organized for the purpose of providing training and education
to developmentally disabled individuals, educating the community about the rights, abilities and strengths of
developmentally disabled individuals and promoting unity among developmentally disabled individuals in their
community and geographic area, along with a written description of the activities of the organization, as may
be evidenced by copies of one or more of the following:
(A) Articles of incorporation;
(B) By-laws;
(C) Brochure; or
(D) Notarized letter from the President or Chairman of the organization which states the services provided
by the organization.
(37) Organizations Funding Scholarships in the Medical Field [1356(71); 710:65-13-357]
Supporting documentation required. To support the exemption claimed under this Section, the applicant must
submit to the Commission, along with the application:
1) Letter from the Internal Revenue Service (IRS) recognizing the organization as exempt from federal income
taxation pursuant to 26 U.S.C. § 501(c)(3); and
(A) Articles of incorporation;
(B) By-laws;
(C) Brochure; or
(D) Notarized letter from the President or Chairman of the organization.
Exemption limited to eligible, properly documented transactions. Only sales of food or snack items,
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.
(38) Parent-Teacher Associations or Organizations [1356(13)(b); 710:65-13-210]
Supporting documentation required. To support the exemption claimed under this Section, the applicant must
submit to the Commission the Internal Revenue Service determination letter recognizing the organization as exempt
from federal income taxation pursuant to 26 U.S.C. § 501(c)(3).
(39) Preservation of Wetlands and Habitat for Wild Ducks [1356(55); 710:65-13-345]
Supporting documentation required. To support the exemption claimed under this Section, the applicant must
submit to the Commission, along with the application:
(1) Letter from the Internal Revenue Service (IRS) recognizing the organization as exempt from federal income
taxation pursuant to 26 U.S.C. § 501(c)(3); and
(2) A written description stating the activities of the organization, as evidenced by copies of:
(A) Articles of incorporation;
(B) By-laws;
(C) Brochure; or
(D) Notarized letter from the President or Chairman of the organization.
14
Requirements and Documentation to Qualify
(40) Preservation & Conservation of Wild Turkeys [1356(56); 710:65-13-345]
Supporting documentation required. To support the exemption claimed under this Section, the applicant must
submit to the Commission, along with the application:
(1) Letter from the Internal Revenue Service (IRS) recognizing the organization as exempt from federal income
taxation pursuant to 26 U.S.C. § 501(c)(3); and
(2) A written description stating the activities of the organization, as evidenced by copies of:
(A) Articles of incorporation;
(B) By-laws;
(C) Brochure; or
(D) Notarized letter from the President or Chairman of the organization.
(41) Private Schools-Elementary/Secondary [1356(11); 710:65-13-210]
Sales to schools. Sales of tangible personal property or services to the following entities are exempt from taxation:
(1) Private institutions of higher education.
(2) Private elementary and secondary schools.
(3) Members of the Oklahoma system of higher education.
(4) Public school districts.
Scope of exemption. The exemption in this subsection shall apply only if said institution or school is
accredited by the State Department of Education, registered by the State Board of Education for purposes
ofparticipatinginfederalprogramsoraccreditedasdenedbytheOklahomaStateRegentsforHigher
education which are exempt from taxation pursuant to 26 U.S.C.A § 501(c)(3) of the Internal Revenue Code.
Included in sales which are exempt are materials, supplies and equipment used in construction and improvement of
buildings owned by said entities and operated for educational services.
(42) Private School-Higher Education [1356(11); 710-65-13-210]
Sales to schools. Sales of tangible personal property or services to the following entities are exempt from taxation:
(1) Private institutions of higher education.
(2) Private elementary and secondary schools.
(3) Members of the Oklahoma system of higher education.
(4) Public school districts.
Scope of exemption. The exemption in this subsection shall apply only if said institution or school is
accredited by the State Department of Education, registered by the State Board of Education for purposes
ofparticipatinginfederalprogramsoraccreditedasdenedbytheOklahomaStateRegentsforHigher
education which are exempt from taxation pursuant to 26 U.S.C.A § 501(c)(3) of the Internal Revenue Code.
Included in sales which are exempt are materials, supplies and equipment used in construction and improvement of
buildings owned by said entities and operated for educational services.
(43) Public School Districts [1356(10); 710:65-13-210]
Sales to schools. Sales of tangible personal property or services to the following entities are exempt from taxation:
(1) Private institutions of higher education.
(2) Private elementary and secondary schools.
(3) Members of the Oklahoma system of higher education.
(4) Public school districts.
Scope of exemption. The exemption in this subsection shall apply only if said institution or school is
accredited by the State Department of Education, registered by the State Board of Education for purposes
ofparticipatinginfederalprogramsoraccreditedasdenedbytheOklahomaStateRegentsforHigher
education which are exempt from taxation pursuant to 26 U.S.C.A § 501(c)(3) of the Internal Revenue Code.
Included in sales which are exempt are materials, supplies and equipment used in construction and improvement of
buildings owned by said entities and operated for educational services.
15
Requirements and Documentation to Qualify
(44) Public Schools of Higher Education [1356(10); 710:65-13-210]
Sales to schools. Sales of tangible personal property or services to the following entities are exempt from taxation:
(1) Private institutions of higher education.
(2) Private elementary and secondary schools.
(3) Members of the Oklahoma system of higher education.
(4) Public school districts.
Scope of exemption. The exemption in this subsection shall apply only if said institution or school is
accredited by the State Department of Education, registered by the State Board of Education for purposes
ofparticipatinginfederalprogramsoraccreditedasdenedbytheOklahomaStateRegentsforHigher
education which are exempt from taxation pursuant to 26 U.S.C.A § 501(c)(3) of the Internal Revenue Code.
Included in sales which are exempt are materials, supplies and equipment used in construction and improvement of
buildings owned by said entities and operated for educational services.
(45)QualiedNeighborhoodWatchOrganizations[1356(53);710:65-13-348]
Supporting documentation required. To claim exemption under this Section, the applicant must submit to the
Commission, along with the application:
(1) Documentation showing that the organization is a not-for prot corporation under the laws of Oklahoma
established to help prevent criminal activity in a specic area through community involvement and interaction
with local law enforcement, as may be evidenced by copies of one or more of the following:
(A) Articles of incorporation;
(B) By-laws;
(C) Other documents that show the intent of the incorporators at the time of incorporation.
(2) Documentation showing that the organization is either endorsed, supported by or working directly with
a law enforcement agency that has jurisdiction in the area where the neighborhood watch is located.
Documentation may consist of membership lists, notices or minutes of meetings or letters from the applicable
law enforcement agencies concerning their support, endorsement or involvement with the organization.
(3) A description of the boundaries of the area in which the neighborhood watch organization is located.
(4) The name and address of the person representing the organization to whom the exemption card will
bemailedandwhowillberesponsibleforkeepingtrackofthesalesmadeto,by,orforthebenetof
the organization so that the annual limit of $2,000 will not be exceeded by the organization.
Exemption limited to eligible, properly-documented transactions. Only the rst $2,000 of either sales to, by
or on behalf of the organization are exempt. The organization must keep accurate records to enable it to properly
document the exemption. The exemption documentation that vendors are required to obtain on purchases to, or for
the benet of the organization is set out in section 710:65-7-17.
(46) Reservoir Dewatering Projects [1357(31); 710:65-13-122]
Contents of the application letter. The letter of application must set out the name of the operator, the physical
location of the project, the Federal Identication Number of the operator, the date the project commenced, and the
electric service account number associated with services provided to the project. A copy of the Oklahoma Corporation
Commission Order approving the designation of the area and reservoir as a “reservoir dewatering project” or a
“reservoir dewatering unit” must accompany the application letter.
(47) Rural Electric Cooperative [18 O.S.§437.25; 710:65-13-124]
General Rule. Purchases by rural electric cooperatives and foreign corporations transacting business under the
Rural Electric Cooperative Act of tangible personal property or taxable services are exempt from sales tax.
Sales related to the construction of a facility for a rural electric cooperative.
Sales of tangible personal
property consumed or incorporated in the construction or expansion of a facility for a corporation organized under
Section 437 et seq. of Title 18 of the Oklahoma Statutes as a rural electric cooperative are exempt from sales tax. For
purposes of this paragraph, sales made to a contractor or subcontractor that has previously entered into a contractual
relationship with a rural electric cooperative for construction or expansion of a facility shall be considered sales made
to a rural electric cooperative
are also exempt.
(48)PublicNonprotRuralWaterDistrict[Title82O.S.§1324.3etseq;1356(10)]
Provide organizational documents showing the publicnonprotruralwaterdistrict was organized under Title
82 O.S.§1324.3 et seq. Per 1356(10) of the Oklahoma Statutes, a Public Nonprot Rural Water District may pass their
exemption to a contractor with which they hold a public contract.
16
Requirements and Documentation to Qualify
(49) Shelter for Abused, Neglected or Abandoned Children [1356(68); 710:65-13-355]
Supporting documentation required. To support the exemption claimed under this Section, the applicant must
submit to the Commission, along with the application:
(1) A letter from the Internal Revenue Service (IRS) recognizing the organization as exempt from federal income
taxation pursuant to 26 U.S.C. § 501(c)(3); and
(2) Documentation showing that the organization is a shelter for abused, neglected, or abandoned children from
birth to twelve or beginning July 1, 2008 is a shelter for children from birth to age eighteen.
(3) A written description of the activities of the organization, as may be evidenced by copies of one or more of the
following:
(A) Articles of incorporation;
(B) By-laws;
(C) Brochure;
(D) Intake documents or other forms used to obtain information from clients which specically reect age
of children and reason for being sheltered; or
(E) Notarized letter from the President or Chairman of the organization which states the services provided
by the organization.
(50) State of Oklahoma, Local or County Government Entity [1356(1); 710:65-13-130]
Sales “to” governmental entities. Sales of tangible personal property or services to this State, its institutions or
political subdivisions, and to the United States, including its agencies and instrumentalities are exempt from sales tax.
Sales to other states’ governments, political subdivisions, institutions, or agencies are not exempt, unless the state
is one which borders Oklahoma and grants a like exemption from taxes on similar sales of items to Oklahoma or its
political subdivisions.
(51) Veterans of Foreign Wars of the United States, Oklahoma Chapters [1356(64); 710:65-13-351]
Supporting documentation required. To support the exemption claimed under this Section, the applicant must
submit to the Commission, along with the application:
(1) A letter from the Internal Revenue Service (IRS) recognizing the organization as exempt from federal income
taxation pursuant to 26 U.S.C. § 501(c)(19);
(2) Written conrmation that the applicant is currently recognized as a post of the Veterans of Foreign Wars,
Department of Oklahoma, Inc.; and
(3) A written description stating the activities of the organization, as evidenced by copies of:
(A) Articles of incorporation;
(B) By-laws;
(C) Brochure; or
(D) Notarized letter from the President or Chairman of the organization.
(52) Volunteer Fire Department-Title 18(592) [1356(17); 710:65-13-340]
Sales to volunteer re departments which are organized under 18 O.S. § 592 are exempt from sales tax. In
order for the department to qualify for the exemption, an exemption card must be obtained from the Oklahoma Tax
Commission which shall be proof of the exemption. Additionally, volunteer re departments which are organized under
18 O.S. Section 592 are exempt from having to charge sales tax on the rst Fifteen Thousand Dollars ($15,000.00) of
sales per year which are made for the purpose of raising funds for the benet of the department, provided the sales
are made on no more than six days per year. [68 O.S. § 1356(19)]
The Fire Department must be registered with the Oklahoma Secretary of State. The name on the
application must be the same as it is registered with the Secretary of State.
This exemption is issued for a three-year period. It must be renewed at the end of the three years.
17
Requirements and Documentation to Qualify
(53) Web Search Portals [1357(38); 710:65-13-650]
Application. Application for exemption may be made by ling a signed, sworn afdavit with the Commission, stating:
(1) The name, address, and federal employer’s identication number of the applicant and the name and title of the
person signing for the applicant;
(2) A statement that the entity which owns the establishment derives at least eighty percent (80%) of its annual
gross revenue from the sale of products or services to out-of-state buyers or consumers, a statement of the
entity’s annual gross revenues, and the percentage of the annual gross revenues derived from sales made to
out-of-state buyers and consumers, determined for the most recently completed income tax year;
(3) A statement that the applicant is primarily engaged in the activities appropriate to NAICS code 519130;
(4) The signature of a person authorized to bind the applicant, signed under penalty of perjury before a notary;
and
(5) Such additional information as the Commission may require to conrm eligibility.
(54) Youth Camps [1356(29); 710:65-13-33]
The sale of tangible personal property or services to youth camps supported or sponsored by one or more
churches, whose members serve as trustees of the youth camp, is exempt from sales tax.
Supporting documentation required. To support the exemption claimed under this Section, the applicant must
submit to the Commission, along with the application:
(1) The name(s) of the church(es) which support or sponsor the camp.
(2) The names of the members who serve as trustees of the camp.
(3) The amount that each church contributes each year.
(55) YWCA OR YMCA [1356(63); 710:65-13-352]
Supporting documentation required. To support the exemption claimed under this Section, the applicant must
submit to the Commission, along with the application:
(1) Written conrmation that the applicant is currently recognized as part of a national nonprot 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;
(B) By-laws;
(C) Brochure; or
(D) Notarized letter from the President or Chairman of the organization.
(56) 100% Disabled Veteran-Service Related Injuries [1357(34); 710:65-13-275]
Qualicationtoreceiveanexemptioncard. To receive an exemption card under this Section, a veteran must
provide a letter from the United States Department of Veterans Affairs certifying that the veteran is receiving disability
compensation at the 100% rate and the veteran must be an Oklahoma “resident” as dened in 68 O.S. § 2353.
Contact the Department of Veterans Affairs in Muskogee, Oklahoma for the letter furnished for assistance
inestablishingentitlementtobenetsintheStateofOklahoma(1-800-827-1000).
(57) Agriculture Exemption [1358.1; 710:65-13-15]
“Agriculturalproduction” and “productionofagriculturalproducts” is limited to what would ordinarily
be considered a farming or ranching operation undertaken forprot. The term refers to the raising of food crops
or livestock for sale. Included within the meaning of “agriculturalproduction” and “production of agricultural
products” are ranches, orchards, and dairies. Also included is any feedlot operation, whether or not the land upon
which a feedlot operation is located is used to grow crops to feed the livestock in the feedlot and regardless of
whether or not the livestock fed are owned by persons conducting the feedlot.
Oklahoma residents and out-of-state residents farming in Oklahoma should apply online through the
Oklahoma Taxpayer Access Point (OkTAP).
18
Requirements and Documentation to Qualify
(58) Blue Star Mothers [1356(70); 710:65-13-356]
This exemption is administered as a refund.
Refund procedure. Before making its rst refund claim or simultaneous thereto the claimant organization must
provide to the Credits and Refunds Section of the Account Maintenance Division the following information:
(A) A letter from the Internal Revenue Service (IRS) recognizing the organization as exempt from federal income
taxation pursuant to 26 U.S.C. § 501(c)(19);
(B) A written description stating the activities of the organization, as evidenced by copies of:
(i) Articles of incorporation;
(ii) By-laws;
(iii) Brochure; or
(iv) Notarized letter from the President or Chairman of the organization.
Application process. To claim a refund under this Section, the qualied organization may, within sixty (60) days
after the end of each calendar quarter, submit a completed and signed Form 13-9-A Application for Refund of State
Sales Tax, along with invoices and all receipts indicating the amount of state sales tax paid on qualifying purchases
during such preceding calendar quarter. Form 13-9-A may be obtained online at tax.ok.gov.
Use Form 13-9-A to apply.
(59) Cable Television [1359(9); 710:65-13-192]
As used in subsection (9) of Section 1359 of Title 68 of the Oklahoma Statutes, “machineryandequipment”
used directly in the manufacturing process of cablecasting and which is necessary for the proper production of a
cablecast signal or “machineryandequipment” the operation failure of which would cause cablecasting to cease….
Seeruleforlistofexamples.UseBusinessRegistrationPacket“A”toapply.
(60) Computer Services [1357(21); 710:65-13-54]
“Qualiedpurchaser” means an establishment primarily engaged in computer services and data processing:
(A) Which is dened under Industrial Group Numbers 7372 (prepackaged software) and 7373 (computer
integrated system design) of the Standard Industrial Classication (SIC) Manual, latest version, and which
derives at least fty percent (50%) of its annual gross revenues from the sale of a product or service to an
out-of-state buyer or consumer, or
(B) Which is dened under Industrial Group Number 7374 (computer processing and data preparation processing
services) of the SIC Manual, latest version, which derives at least eighty percent (80%) of their annual gross
revenues from the sale of a product or service to an out-of-state buyer or consumer.
ThisexemptioniseffectiveJuly1-June30.Itmustberenewedeachyear.Useanafdavitstatingthe
industrialclassicationsandnancialpercentagestoapply.
(61) Federal Government Agents with Advanced Purchase [1356(1); 710:65-13-130]
Purchase cards. All Federal Government purchase cards are centrally-billed. This means that all charges are
billed directly to the Federal Government and paid directly by the Federal Government. Charges made using an
authorized purchase card are therefore, exempt from the levy of Oklahoma sales tax. Authorized purchase cards
must meet all the requirement set out in this paragraph:
(i) The purchase card prex (rst 4 digits) must be 4486, 4614, 4716, 5565 or 5568;
(ii) The purchase card platform must be Visa or MasterCard; and
(iii) The Visa purchase card must be issued by Citibank, JP Morgan or U.S.Bank; The MasterCard purchase
card must be issued by Citibank, JP Morgan or U.S.Bank.
Use the GSA/Travel Cards issued to Federal Government.
(62) Manufacturer/Sales Tax Exemption [1359(1); 710:65-13-150]
ApplyonManufacturingBusinessRegistrationPacket“M”.
19
Requirements and Documentation to Qualify
(63) Radio/Television Broadcasting [1359(8); 710:65-13-191]
Denition. By virtue of the judgment entered by the Supreme Court of Oklahoma in the case of Oklahoma
Association of Broadcasters v. Oklahoma Tax Commission, No. 61 O.B.A.J.850 (Apr. 7, 1990), television and
radio broadcasters are provided an exemption from the payment of sales tax on machinery and equipment that is
used directly in the manufacturing process; machinery and equipment that is necessary for the proper production
of a broadcast signal; or machinery and equipment which would cause broadcasting to cease if it failed to operate.
For purposes of this Section, “properproduction” shall include, but not be limited to, machinery and equipment
required by F.C.C. rules and regulations. This exemption begins with either the equipment used in producing the
live programming or the electronic equipment directly behind the satellite receiving dish (antenna) and ends with
transmission of the broadcast signal from the end of the broadcast antenna system.
See rule for list of examples.
(64) Organizations Supporting State Parks in Oklahoma [1356(39); 710:65-13-133]
Sales of tangible personal property or services, directly used in or for the benet of a state park, and made to
an organization which is exempt from taxation pursuant to the provisions of the Internal Revenue Code, 26 U.S.C.
§ 501(c)(3) and organized primarily for the purpose of supporting one or more state parks located in this state, are
exempt from sales tax.
Supporting documentation required. To support the exemption claimed under this Section, the applicant must
submit to the Commission, along with the application:
(1) Letter from the Internal Revenue Service (IRS) recognizing the organization as exempt from federal income
taxation pursuant to 26 U.S.C. § 501(c)(3); and
(2) A written description stating the activities of the organization, as evidenced by copies of:
(A) Articles of incorporation;
(B) By-laws;
(C) Brochure; or
(D) Notarized letter from the President or Chairman of the organization.
(65) Campus Construction Projects [1356(41); 710:65-13-210]
Campus or school construction. Sales for use on campus or school construction projects for the benet of
either the institutions of the Oklahoma system of higher education, private institutions of higher education accredited
by the Oklahoma State Regents for Higher Education, or for public schools or school-districts, are exempt when the
projects are nanced by or through the use of nonprot entities exempt from taxation pursuant to the provisions of the
Internal Revenue Code 26 U.S.C. § 501(c)(3).
Obtaining exemption for campus or school construction projects. The general contractor shall request a
letter of conrmation that the project qualies for the exemption from the Taxpayer Assistance Division. Along with the
request, the following must be supplied:
(1) A letter from the institution conrming that the not-for-prot entity is nancing the project and that the
requestor is the general contractor for the project.
(2) A copy of the IRS letter to the not-for-prot entity showing its exemption status.
(66) Youth Athletic Teams [1356(44); 710-65-13-343]
Supporting documentation required. To claim exemption under this Section, the following information must be
submitted to the Taxpayer Assistance Division along with the application:
(1) Letter from the Internal Revenue Service (IRS) recognizing the organization as exempt from federal income
taxation pursuant to 26 U.S.C. § 501(c)(4); and
(2) A written description stating the activities of the organization, as evidenced by copies of:
(A) Articles of incorporation;
(B) By-laws;
(C) Brochure; or
(D) Notarized letter from the President or Chairman of the organization.
(67) Organizations Providing Education Relating to Robotics [1356(43); 710:65-7-15(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
afliated with a comprehensive University within the Oklahoma System of Higher Education;
20
Requirements and Documentation to Qualify
(68) Spaceport Users [1356(32)]
Per statute, sales to Spaceport Users as dened in the Oklahoma Space Industry Development Act (Title 74, §
5201 et seq.) are sales tax exempt.
Supporting documentation required. To support the exemption claimed under this Section, the applicant must
submit to the Commission, along with the application, a notarized statement describing the activities of the applicant
at the spaceport and the name and location of the spaceport.
(69) Children’s Homes Supported by Churches [1356(27); 710:65-13-33]
The sale of tangible personal property or services to children’s homes supported or sponsored by one or more
churches, whose members serve as trustees of the children’s home, is exempt from sales tax.
Supporting documentation required. To support the exemption claimed under this Section, the applicant must
submit to the Commission, along with the application:
(1) The name(s) of the church(es) which support or sponsor the home.
(2) The names of the members who serve as trustees of the home.
(3) The amount that each church contributes each year.
(70) Un-remarried Surviving Spouse of 100% Disabled Veteran - Service Related Injuries [1357(34) Amended by
SB 46 (2012) - effective August 24, 2012]
Qualicationtoreceiveanexemptioncard. To receive an exemption card under this Section, an un-remarried
surviving spouse of a 100% disabled veteran with service related injuries must provide a letter from the United
States Department of Veterans Affairs, Muskogee, OK certifying that the applicant is the un-remarried spouse of the
qualifying veteran.
Contact the Department of Veterans Affairs in Muskogee, OK for the letter furnished by them to establish
entitlementtothisbenetintheStateofOklahoma(1-800-827-1000).Thisspecicletterwillbetheapplication
you provide to The Oklahoma Tax Commission to receive the permit exemption card.
(71)QualiedAircraftMaintenanceFacility[1357(20)AmendedbySB1465(2012)-effectiveJuly1,2012]
Qualication to receive an exemption card. To receive an exemption card under this Section, the entity must
provide the following:
(1) Legal Entity Name.
(2) DBA (if any).
(3) Federal Employers Identication Number for legal entity.
(4) Physical location of the aircraft maintenance facility. (If there are multiple locations in the facility include all
addresses).
(5) Mailing address of the legal entity.
(6) Documentation of ownership; lease or control of the facility by the air common carrier.
(7) Number of full time employees at facility for previous year.
(8) Afdavit from a representative of the air common carrier describing the primary function of the facility.
(72)NonprotCorporationRuralWaterDistrict[Title18O.S.§863etseq.]
Provide organizational documents showing the nonprotcorporationruralwaterdistrict was organized under
Title 18 O.S.§863 et seq. A Nonprot Corporation Rural Water District may NOT pass their exemption to a contractor
or subcontractor.
(73)
Authorized Household Member of 100% Disabled Veteran [1357(34) Amended by HB 3509 - effective May 28, 2014]
Qualicationtoreceiveanexemptioncard. To receive an exemption card under this Section, the 100%
disabled veteran who holds a sales tax exemption permit must complete OTC Form 13-55 (Page D this packet).
OR
A person holding the Power of Attorney OTC Form BT-129 (Page E this packet) signed by the 100% disabled veteran
must complete the OTC Form 13-55. (Send both forms if applicable.) One Household Member card will be issued.
21
Requirements and Documentation to Qualify
(74) Organizations Operating As Collaborative Models [1356(76)] (SB 189-Effective November 1, 2017)
Supporting documentation required. To support the exemption claimed under this Section, the applicant must
submit to the Commission, along with the application:
(1) A letter from the Internal Revenue Service (IRS) recognizing the organization as exempt from federal income
taxation pursuant to 26 U.S.C. §501(c)(3);
(2) Documentation showing the organization operates as a collaborative model which connects community
agencies in one location to serve individuals and families affected by violence at no cost to the victims;
(3) Intake documents or other forms used to obtain information from victims and which specically reect that the
services are provided at no cost to the victims; and
(4) A list of all agencies providing services in the collaborative model.
(75) The National Guard Association of Oklahoma [1356(77)] (SB 353-Effective July 1, 2018)
Supporting documentation required. To support the exemption claimed under this Section, the applicant must
submit to the Commission, along with the application:
(1) A letter from the Internal Revenue Service (IRS) recognizing the organization as exempt from federal income
taxation pursuant to 26 U.S.C. §501(c)(19);
(2) Articles of Incorporation;
(3) By-laws.
(76) The Marine Corps League of Oklahoma [1356(78)] (SB 353-Effective July 1, 2018)
Supporting documentation required. To support the exemption claimed under this Section, the applicant must
submit to the Commission, along with the application:
(1) A letter from the Internal Revenue Service (IRS) recognizing the organization as exempt from federal income
taxation pursuant to 26 U.S.C. §501(c)(4);
(2) Articles of Incorporation;
(3) By-laws.
(77) Organizations whose membership is limited to honorably discharged veterans [1356(47); 710:65-13-331]
Sales of tangible personal property or services to organizations which are exempt from federal taxation pursuant
to the provisions of Section 501(c)(3) of the Internal Revenue Code, 26 U.S.C., Section 501(c)(3), the memberships
of which are limited to honorably discharged veterans, and which furnish nancial support to area veterans’
organizations to be used for the purpose of constructing a memorial or museum;
Supporting documentation required. To support the exemption claimed under this Section, the applicant must
submit to the Commission, along with the application:
(1) Letter from the Internal Revenue Service (IRS) recognizing the organization as exempt from federal income
taxation pursuant to 26 U.S.C. § 501(c)(3); and
(2) A written description stating the activities of the organization, as evidenced by copies of:
(A) Articles of incorporation;
(B) By-laws;
(C) Brochure; and
(D) Notarized letter from the President or Chairman of the organization listing the area veterans’
organizations to be nancially supported and the purpose of the nancial support.
(78) American Legion [1356(79)] (HB 1003-Effective July 1, 2019)
Sales of tangible personal property or services to the Amercian Legion, whether the purchase is made by the
entity chartered by the United States Congress or is an entity organized under the laws of this or another state
pursuant to the authority of the national American Legion organization;
Supporting documentation required. To support the exemption claimed under this Section, the applicant must
submit to the Commission, along with the application:
(1) Documentation that the applicant is the entity chartered as the American Legion by the U.S. Congress;
(2) Proof that the applicant is organized under the laws of Oklahoma or another state pursuant to the authority of
the national American Legion organization; or
(3) Written conrmation that the applicant is currently recognized as an organization of the American Legion.
22
Requirements and Documentation to Qualify
(79) Sales of tangible personal property or services to or by an organization which is:
(A) Exempt from taxation pursuant to the provision of the Internal Revenue Code, 26 U.S.C., Section 501(c)(3),
(B) Veried with a letter from the MIT Fab Foundation as an ofcial member of the Fab Lab Network in
compliance with the Fab Charter, and
(C) able to provide documentation that its primary and principal purpose is to provide community access to
advanced 21st century manufacturing and digital fabrication tools for science, technology, engineering, art
and math (STEAM) learning skills, developing inventions, creating and sustaining businesses and producing
personalized products.
Section 2. This act shall become effective November 1, 2019.
(80) Authorized Household Member of Surviving Spouse of 100% Disabled Veteran
(b) General provisions for exemption afforded unremarried surviving spouse of deceased qualifying
veteran. Sales of tangible personal property or services are exempt from sales tax when made to a surviving
spouse of a deceased veteran qualifying for the exemption set out in subsection (a) of the Section if the spouse
has not remarried. The exemption includes sales to a household member where the surviving spouse of the
deceased qualifying veteran resides who is authorized to make purchases on behalf of the spouse in his or her
absense, so long as the purchase is for the benet of the spouse.
(81) Nonprotorganizationsthatconstruct,remodelandsellaffordablehousing[1357(81)](HB1935-Effective
November 1, 2021)
(a) Qualicationsforexemption.Sales of tangible personal property or services used solely for construction
and remodeling projects are exempt from sales tax when made to an organization exempt from income taxation
pursuant to Section 501(c)(3) of the Internal Revenue Code which meets the following requirements:
(1) Its primary purpose is to construct or remodel and sell affordable housing and provide homeownership
education to residents of Oklahoma that have an income that is below one hundred percent (100%)
of the Family Median Income guidelines as dened by the U.S. Department of Housing and Urban
Development,
(2) Conducts its activities in a manner that serves public or charitable purposes, rather than commercial
purposes,
(3) Receives funding and revenue and charges fees in a manner that does not incentivize it or its employees
to act other than in the best interest of its clients, and
(4) Compensates its employees in a manner that does not incentivize employees to act other than in the best
interest of its clients
(b) Supporting documentation required. To support the exemption claimed under this Section, the applicant
must submit to the Commission, along with the application:
(1) Letter from the Internal Revenue Service (IRS) recognizing the organization as exempt from federal
income taxation pursuant to 26 U.S.C. Section 501(c)(3); and
(2) A written description stating the activities of the organization which shows that the applicant meets the
criteria set out in subsection (a) above as evidenced by copies of:
(A) Articles of incorporation;
(B) By-laws;
(C) Brochure; or
(D) Notarized letter from the President or Chairman of the organization
(82) Nonprotorganizationsrestoringsinglefamilyhousingfollowingadisaster[1357(82)](HB1935-Effective
November 1, 2021)
(a) General Provisions. Sales of tangible personal property or services to a nonprot entity, organized pursuant
to Oklahoma law before January 1, 2022, exempt from federal income taxation pursuant to Section 501(c) of the
Internal Revenue Code of 1986, as amended, the principal functions of which are to provide assistance to natural
persons following a disaster, with program emphasis on repair or restoration to single-family residential dwellings
or the construction of a replacement single-family residential dwelling. As used in this section, “disaster” means
damage to property with or without accompanying injury to persons from heavy rain, high winds, tornadic winds,
drought, wildre, snow, ice, geologic disturbances, explosions, chemical accidents or spills and other events
causing damage to property on a large scale. For purposes of this exemption, an entity that expended at least
seventy-ve percent (75%) of its funds on the restoration to single-family housing following a disaster, including
related general and administrative expenses, shall be eligible for the exemption authorized by this section.
23
Requirements and Documentation to Qualify
Requirements and Documentation to Qualify
(82) Nonprotorganizationsrestoringsinglefamilyhousingfollowingadisaster[1357(82)](HB1935-Effective
November 1, 2021) (continued)
(b) Supporting documentation required. To support the exemption claimed under this Section, the applicant
must submit to the Commission, along with the application:
(1) Letter from the Internal Revenue Service (IRS) recognizing the organization as exempt from federal
income taxation pursuant to 26 U.S.C. Section 501(c)(3);
(2) A written description stating the activities of the organization which shows that the applicant meets the
criteria set out in subsection (a) above as evidenced by copies of:
(A) Articles of incorporation;
(B) By-laws;
(C) Brochure; or
(D) Notarized letter from the President or Chairman of the organization; and
(3) A copy of an audit, income tax informational return or nancial statement which demonstrates that for
the last scal year end before application that at least 75% of the applying organization’s funds were
expended on the restoration to single family housing following a disaster including related general and
administrative expenses.
(83) Non-accredited museums [ 1356 (81)] (SB 909 Effective November 1, 2021 through December 31, 2024)
(a) General Provisions. Sales of tangible personal property or services to a museum that operates as part of an
organization which is exempt from taxation pursuant 26 U.S.C., § 501(c)(3) and is not accredited by the American
Alliance of Museums are exempt from sales and use tax. To qualify, the described entities must operate on an
annual budget of less than One Million Dollars ($1,000,000.00). [68 O.S. § 1356].
(b) Supporting documentation required. To support the exemption claimed under this Section, the applicant
must submit to the Commission, along with the application:
(1) Letter from the Internal Revenue Service (IRS) recognizing the organization as exempt from federal
income taxation pursuant to 26 U.S.C. § 501(c)(3);
(2) A written description stating the activities of the organization which shows that the applicant operates
within the organization as a museum as evidenced by copies of:
(A) Articles of incorporation;
(B) By-laws;
(C) Brochure; or,
(D) Notarized letter from the President or Chairman of the organization; and
(3) A copy of an audit, income tax informational return, or other nancial statement which demonstrates the
Organization’s annual budget of less than One Million dollars ($1,000,000.00).
(84) Sales of commercial forestry service equipment [ 1357 (43)] (HB 1588 Effective January 1, 2022 and ending
January 31, 2027)
(a) General Provisions. Sales of commercial forestry service equipment, limited to forwarders, fellers, bunchers,
track skidders, wheeled skidders, hydraulic excavators, delimbers, soil compactors, and skid steer loaders are
exempt to businesses engaged in logging, timber, and tree farming.
(b) Qualifying activities. Business engaged in growing trees as classied under NAICS 1132 [Forest Nurseries
and Gathering of Forest Products] or the cutting, harvesting or removal of trees as classied under NAICS 113
[Forestry and Logging] are eligible for the exemption outlined in this Section.
(c) Supporting documentation required. To support the exemption claimed under this Section, the applicant
must submit to the Commission, along with the application:
(1) Proof of business registration with the State of Oklahoma under one of the NAICS groups outlined in
Subsection (b), or
(2) A written description which demonstrates the qualifying activities of the applicant as evidenced by copies
of:
(A) Contracts;
(B) Agreements, or
(C) Notarized statement from the owner or chief operating ofcer of the business.
24
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intentionally left blank.
C
Application for Sales Tax Exemption
by Motion Picture or Television Production Companies
(Print or Type All Information.)
1. How is Business Owned:
Individual Partnership Corporation Limited Liability
2. Name of Production Company:
7. Location of Representative Responsible for Expenditure Records:
3. Business Phone
(Area code and number):
City State Zip Code
5. Mailing Address: (Street and number, post ofce box or rural route and box number)
Address/Street Number or Directions (Do not use post ofce box or rural route) City State Zip Code
8. Name and Phone Number of Person to Contact:
Name Business Phone (Area code and number)
9. Projected Dates of Production Activities in Oklahoma:
10. Estimated Total Production Expenditures Subject to Sales and/or Use Tax: $
through
11. Name of Production:
(Check all that apply.)
A. Is the production a:
Documentary Special Music Video Television Commercial
Television Program Full Length Motion Picture
B. If a television program, will it serve as a:
Pilot Segment for a Series
C. Is the production being taped or lmed for:
Theatrical Release Network Release
National Release Regional Syndication
D. If no check is made in “C” above, is the production instead only to be shown via local media outlets?
Yes No
An individual, general partner, corporate ofcer or authorized representative must sign this application. The answers given and information provided
above are true and correct to the best of my knowledge and belief.
12. Type or Print Name and Title
13. Signature
Oklahoma Tax Commission
Oklahoma City, OK 73194
14. Date
OfceUse
OTC Project Number
Form 13-88
Revised 11-2021
6. Name of Individual, Partners, Responsible Corporation Ofcer or Managing Members:
Name (Last, First, Middle Initial) Social Security Number Title
Mailing Address City, State and Zip Code
Name (Last, First, Middle Initial) Social Security Number Title
Mailing Address City, State and Zip Code
A
B
{
{
4. FEIN:
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intentionally left blank.
D
Qualied 100% disabled veterans may obtain an additional exemption card for a household member* who is
authorized to make purchases on their behalf.
Purchases made by or on behalf of the 100% disabled veteran qualied for the exemption are limited to
$25,000.00 per year.
Mail to: Oklahoma Tax Commission
Oklahoma City, OK 73194
I, the undersigned veteran or authorized representative, declare under the penalties of perjury that I have
examined this application and to the best of my knowledge the facts set forth are true and correct. If signed by
a person other than the veteran, Form BT-129 Power of Attorney must be attached.
*An authorized household member includes a qualied veteran’s spouse or other person residing with the
qualied veteran.
QualiedVeteranRequestingAdditionalCard:
Name: __________________________________________________________________________________
Sales Tax Exemption Number:
______________________________________________________________
Authorized Household Member*:
Name: __________________________________________________________________________________
Oklahoma Tax Commission
Application for 100% Disabled Veteran
Household Member Exemption Card
Form 13-55
Revised 11-2021
_________________________________________________ ___________________________________
Signature of Surviving Spouse or Authorized Representative Contact Phone Number
Date: ________________________
This page has been
intentionally left blank.
E
A qualied surviving spouse of a 100% disabled veteran may obtain an additional exemption card for a house-
hold member* who is authorized to make purchases on their behalf.
Purchases made by or on behalf of the surviving spouse of a 100% disabled veteran qualied for the
exemption are limited to $1,000.00 per year.
Mail to: Oklahoma Tax Commission
Oklahoma City, OK 73194
I, the undersigned surviving spouse or authorized representative, declare under the penalties of perjury that
I have examined this application and to the best of my knowledge the facts set forth are true and correct. If
signed by a person other than the surviving spouse, Form BT-129 Power of Attorney must be attached.
*An authorized household member must reside with the eligible person and be authorized to make purchases
on the eligible person’s behalf.
QualiedSurvivingSpouseRequestingAdditionalCard:
Name: __________________________________________________________________________________
Sales Tax Exemption Number: ______________________________________________________________
Authorized Household Member*:
Name: __________________________________________________________________________________
Oklahoma Tax Commission
Application for Surviving Spouse of a 100% Disabled Veteran
Household Member Exemption Card
_________________________________________________ ___________________________________
Signature of Surviving Spouse or Authorized Representative Contact Phone Number
Date: ________________________
Form 13-55-A
Revised 11-2021
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F
Oklahoma Tax Commission
Oklahoma City, Oklahoma 73194
Power of Attorney
(Please Type or Print.)
Note:Ifyouappointanorganization,rmorpartnership,youmustalsonameanindividualwithintheorganizationtoactonyourbehalf.
Hereby appoints:
As attorney(s)-in-fact to represent taxpayer before the Oklahoma Tax Commission (OTC) and/or acquire any tax form(s) and/or docu-
ments that taxpayer would be entitled to receive.
Type of Tax
(Income, Sales, etc.)
State Tax Number or
Description of Tax Document
Year(s) or Period(s)
(Date of Death if Estate Tax)
The attorney(s)-in-fact (or either of them) are authorized, until written revocation is received, to represent the taxpayer before the OTC
and receive condential information and to acquire any and all tax forms and/or documents that the principal(s) can receive with respect
to the above specied matter(s) unless exceptions are noted below:
Retention/Revocation of Prior Power(s) of Attorney. The ling of this Power of Attorney automatically revokes all earlier power(s) of
attorney on le with the OTC for the same matters and years or periods covered by this document.
If you do not want to revoke a prior Power of Attorney, check here .................................................................................................
Attach a copy of any Power of Attorney you want to remain in effect.
Form BT-129
Revised 11-2021
Taxpayer Name and Address:
Representative(s) Name and Address:
Representative(s) Name and Address:
Social Security/Federal Employer Identication Number(s):
Daytime Telephone Number:
Daytime Telephone Number:
Daytime Telephone Number:
Permit Number(s):
Fax Number:
Fax Number:
Declaration of Representative
Under penalties of perjury, by my signature below, I declare that:
I am authorized to represent the taxpayer identied above for the matter(s) specied there; and
I am one of the following:
Attorney – A member in good standing of the bar of the highest court of the jurisdiction shown below.
Certied Public Accountant – Duly qualied to practice as a certied public accountant in the jurisdiction shown below.
Enrolled Agent – Enrolled as an agent by the Internal Revenue Service per the requirements of IRS Circular 230.
Ofcer – A bona de ofcer of the taxpayer organization.
Full-Time Employee – A full-time employee of the taxpayer.
Family Member – A member of the taxpayer’s immediate family.
Tax Return Preparer
Other _________________________________________________________________________________________
Taxpayer(s) Signature and Date.Ifsignedbyacorporateofcer,partnerorduciaryonbehalfofthetaxpayer,IcertifythatI
have the authority to execute this Power of Attorney on behalf of the taxpayer.
Signature Title (If applicable)
Date
Type or print your name below if signing for a taxpayer who is not an individual.
Name
Signature of Representative
Title (If applicable)
Title (If applicable)
Date
Date
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Looking for Additional Information?
No matter what the tax topic, the OTC invites you to visit us at tax.ok.gov to get any additional information you
might need.
Stillcan’tndwhatyouneed?
Contact our Taxpayer Resource Center at 405.521.3160.