Statutes, codes, and regulations
Oklahoma Administrative Code
Title 710 - Oklahoma Tax CommissionChapter 65 - Sales and Use TaxSubchapter 13 - Sales and Use Tax Exemptions
Part 43 - SOCIAL, CHARITABLE, AND CIVIC ORGANIZATIONS AND ACTIVITIES
Section 710:65-13-341 - Exemption for Council organizations or similar state supervisory organizations of Boy Scouts of America, Girl Scouts of U.S.A., and Camp Fire USA

Okla. Admin. Code § 710:65-13-341

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Current through Vol. 42, No. 7, December 16, 2024
Section 710:65-13-341 - Exemption for Council organizations or similar state supervisory organizations of Boy Scouts of America, Girl Scouts of U.S.A., and Camp Fire USA
(a)General provisions. Council and state supervisory organizations of the Boy Scouts of America, Girl Scouts of U.S.A., and Camp Fire USA are exempt from the levy of sales tax on purchases of tangible personal property and services. Dens, packs, troops, or similar groups affiliated with a council or state supervisory organization of the Boy Scouts of America, Girl Scouts of U.S.A., or Camp Fire USA are not included within the scope of the exemption described in this Section.
(b)Application procedure. 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 a determination letter or group ruling from the Internal Revenue Service.

Okla. Admin. Code § 710:65-13-341

Renumbered from 710:65-13-41 at 22 Ok Reg 1561, eff 6-11-05; Amended at 27 Ok Reg 2308, eff 7-11-10
Amended by Oklahoma Register, Volume 38, Issue 23, August 16, 2021, eff. 9/1/2021
Amended by Oklahoma Register, Volume 39, Issue 24, September 1, 2022, eff. 9/11/2022