Fill - Free fillable Packet E Oklahoma Sales Tax Exemption Packet (State of Oklahoma) PDF form

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

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?

Continued on page 4...

The Following Exemptions Require a Different

Application Form (continued).

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.

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

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

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)

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;

(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;

(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;

(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;

(D) Notarized letter from the President or Chairman of the organization.

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;

(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.

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);

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;

(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;

(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;

(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;

(D) Notarized letter from the President or Chairman of the foundation.

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.

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;

(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;

(D) Notarized letter from the President or Chairman of the organization.

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.

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

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;

(D) Notarized letter from the President or Chairman of the foundation or organization.

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;

(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;

(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;

(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;

(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;

(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;

(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;

(D) Notarized letter from the President or Chairman of the organization.

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;

(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.

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;

(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.

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;

(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;

(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.

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;

(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).

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”.

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;

(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;

(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;

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).

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.

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;

(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.

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

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;

(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.

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;

(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;

(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.

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

This page has been

intentionally left blank.

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

{

4. FEIN:

This page has been

intentionally left blank.

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.

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

This page has been

intentionally left blank.

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:

Social Security/Federal Employer Identication Number(s):

Daytime Telephone Number:

Permit Number(s):

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)

Date

This page has been

intentionally left blank.

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.

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Packet E Oklahoma Sales Tax Exemption Packet (State of Oklahoma)

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