Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 65 - Sales and Use Tax
Subchapter 13 - Sales and Use Tax Exemptions
Part 7 - CHURCHES
Section 710:65-13-47 - Exemption for sales by 501(c)(3) organizations on behalf of churches
Universal Citation: OK Admin Code 710:65-13-47
Current through Vol. 42, No. 1, September 16, 2024
Sales made on behalf of or at the request of churches are exempt from sales tax if the following conditions are met:
(1) The sales are made by an organization exempt from federal income tax pursuant to Section 501(c)(3) of the Internal Revenue Code of 1986, as amended;
(2) The sales are made not more than once each calendar year for a period not to exceed three (3) days; and,
(3) The proceeds of the sale are used either by the church or churches, or by the organization for charitable purposes.
Added at 20 Ok Reg 2175, eff 6-26-03
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