Oklahoma – Bill Amends Sales and Use Tax Exemptions and Repeals SST Penalty Notice

SALT Report 2560 – The Oklahoma Governor recently signed a bill that amends the following sales and use tax exemptions and repeals certain SST provisions.

Exemptions

The bill amends the exemption for sales of tangible personal property or services to federally qualified community health centers and migrant health centers to include sales to any “health center.” Qualified health centers are those that serve a population that is medically underserved, or a medically underserved population comprised of migratory and seasonal agricultural workers, the homeless, and residents of public housing, by providing:

  • Required primary health services, and
  • Additional health services necessary for the adequate support of the primary health services for all residents of the area served by the center

The bill amends the sales and use tax exemption for sales of goods, wares, merchandise, tangible personal property, machinery, and equipment to manufacturers for use in manufacturing operations to clarify certain statutory references to the definitions of electronic and manufacturing.

SST Notice

The bill repeals the notice requirement in the state’s Streamlined Sales and Use Tax Agreement that requires the Oklahoma Tax Commission to mail an annual notice, to anyone that holds an Oklahoma sales tax permit, information regarding the penalties for violating the Oklahoma Sales Tax Code.

The provisions in this bill went into effect on May 29, 2013.

For Further Information

Oklahoma State Legislature – House Bill 1104, Laws 2013