Okla. Admin. Code § 710:65-13-365 - Exemption for tax exempt organizations who operate as a collaborative model which connects community agencies to serve individuals and families affected by violence
(a)
Qualifications for exemption. Effective November 1, 2017, 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 that operates as a collaborative model which connects
community agencies in one location to serve individuals and families affected
by violence and where victims have access to services and advocacy at no cost
to the victim. For the purposes of this paragraph, "at no cost to the
recipient" means at no cost to either the recipient or any unit of
government, or any insurance company, or any other person or entity.
Organizations which provide services on a "sliding scale" fee schedule do
not qualify for the exemption.
(b)
Application process.
Application for exemption is made by submitting to the Business Tax Services
Division, Oklahoma Tax Commission, Oklahoma City, OK 73194, a completed Form
13-16-A, contained in Packet E, available online at www.tax.ok.gov along with
supporting documentation as follows:
(1)
Letter from the Internal Revenue Service (IRS) recognizing the organization as
exempt from federal income taxation pursuant to
26 U.S.C.
Section 501(c)(3);
(2) A written description stating the
activities of the organization which shows that the applicant meets the
criteria set out in subsection (a) above as evidenced by copies of:
(A) Articles of incorporation;
(B) By-laws;
(C) Brochure; or
(D) Notarized letter from the President or
Chairman of the organization.
(c)
Exemption limited to eligible,
properly documented transactions. Only sales of tangible personal
property or services, purchased by the organization, invoiced to the
organization, and paid for by funds or checks directly from the organization,
will qualify for the exemption described in this Section.
(d)
Purchases by contractors.
Purchases of tangible personal property or services by a contractor, as defined
by 68 O.S. § 1352, are taxable to the contractor. A contractor who
performs improvements to real property for organizations which qualify for the
exemption from sales tax on their purchases described in this Section may
not purchase the tangible personal property or services to perform
the contract exempt from sales tax under the exemption provided by statute to
the qualified organizations.
Notes
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