Okla. Admin. Code § 710:65-13-360

Current through Vol. 42, No. 7, December 16, 2024

Section 710:65-13-360 - Grassroots fundraising programs supporting the NRA

(a)Qualification for exemption. Sales of property to or by grassroots fundraising programs related to events to raise funds for nonprofit foundations which raise tax deductible contributions in support of firearms related public interest activities of the National Rifle Association are exempt from sales tax.

(b)Exemption limited to eligible, properly documented transactions. Only those purchases or sales which are made in relation to events to raise funds for nonprofit foundations which raise tax deductible contributions in support of firearms related public interest activities of the National Rifle Association will qualify for the exemption described in this Section.

(c)Application process. Application 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 written description stating the activities of the organization, as evidenced by copies of:

(1) Articles of incorporation;

(2) By-laws;

(3) Brochure; or,

(4) Notarized letter from the President or Chairman of the organization.

Okla. Admin. Code § 710:65-13-360

Added at 26 Ok Reg 2354, eff 6-25-09; 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