Okla. Admin. Code § 710:65-13-47

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

Section 710:65-13-47 - Exemption for sales by 501(c)(3) organizations on behalf of churches

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.

Okla. Admin. Code § 710:65-13-47

Added at 20 Ok Reg 2175, eff 6-26-03