Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 65 - Sales and Use Tax
Subchapter 19 - Specific Applications and Examples
Part 35 - "R"
Section 710:65-19-293 - Religious organizations and institutions other than churches

Religious organizations and institutions, including men's clubs, sisterhoods, teen groups, day-care centers, pre-schools, schools, hospitals, etc., are not exempt from the payment of sales or use taxes when purchasing or using property subject to these taxes. Further, such organizations and institutions must comply with the provisions of the Sales Tax Code which require the collection of sales tax and the filing of sales tax returns when engaging in the business of selling tangible personal property or when engaging in the business of operating a place of amusement or entertainment. [See: 68 O.S. § 1356 ]