Multistate Tax Commission/Association of Fund-Raising Distributors & Suppliers   Oklahoma

Agency: Oklahoma Tax Commission

Contact Person: Mike Pillow, Business Tax Division

Tel. No.:  (405) 521-3133

Fax No.: (405) 522-0063

email: jwelch@eris.oktax.state.ok.us

  1. If your State exempts fundraising sales by certain groups from sales or use taxes, please indicate which of the following are exempt in your State.

    Public Schools (K-12) - Exempt

    Private Schools (K-12) - Exempt

    School Groups (e.g., clubs, bands, teams) - Exempt

    PTAs - Exempt

    PTOs - Exempt

    Other parent groups

    (please identify) - Not exempt

    Church Groups - See 3

    Youth Sports League: Exempt*
    *First $15,000 of sales to or by youth athletic teams which are part of a 501(c)(4) organization.

    501 (c)(3) organizations - Exempt *

    501 (c)(6) organizations - Not exempt

    Other (specify: _________________)

    * first $15,000 of sales by 501(c)(3) cultural organizations established to promote educational, charitable, and cultural events for disadvantaged children.

    1a Are local sales and use taxes in your State applied to these groups in the same manner as State sales and use taxes are applied to these groups?

    Yes

    1b Please set forth any comments including a list of groups not listed above whose fundraising activities are exempt from sales and use taxation in your State.

  2.  

  3. If your State exempts fundraising sales of certain products from sales and use tax, please indicate which of the following products are exempt.

    Candies and Confections - Exempt *
    Cookies and Other Baked Goods - Exempt *
    Cheese Products - Exempt *
    Magazine subscriptions: Exempt
    Meat Products - Exempt *
    Nuts, popcorn and other snack food - Exempt *
    Other edible items (please identify) - Exempt *
    Magazine subscriptions - Exempt under any circumstances Paper products (e.g., calendars, cards stationery, books, gift wrap) - Exempt *
    Decorative tins, baskets, other containers - Exempt *
    Decorative novelties (mugs, ornaments) - Exempt *
    Sundry items (please specify item below) - Exempt *
    Clothing and accessories - Exempt *
    Jewelry - Exempt *
    Plant and seeds - Exempt *
    Other hard good items - Exempt *

    * if sold by exempt entity

    2a Are local sales and use taxes in your State applied to these products in the same manner as State sales and use taxes are applied to these products?

    YES

    2b Please set forth any comments including a list of products not listed above that are exempt from sales and use taxation for fundraising purposes in your State.

    None

  4.  

  5. If some or all fundraising groups or products qualify for exemption from sales and use tax in your State, please indicate any exceptions to or limitations on such exemptions. (Check all that apply and specify the limitation.)

    Youth athletic teams part of a 501(c)(4).

    Only first $15,000.00 of sales by cultural organizations are exempt from sales tax.

  6.  

  7. If some or all fundraising groups qualify for exemption from sales and use tax in your State, please set forth the procedure through which a group may establish its qualification for the exemption. Attach relevant statutes, regulations, procedures, etc.

    Application is made to Oklahoma Tax Commission, Taxpayer Assistance Division, 2501 N. Lincoln Blvd, OKC, OK, 73194. Rule 710:65-7-15 applies.

  8.  

  9. If some or all fundraising products qualify for exemption from sales and use tax in your State, please set forth the procedure for establishing a product's qualification for the exemption. Attach relevant statutes, regulations, procedures, etc.

  10.  

  11. In instances where a fundraising product or group is not exempt from sales or use tax, please indicate who bears the responsibility for collecting and remitting the tax.

    The fundraising group (e.g., school, PTA, church); or the company distributing goods to the fundraising group. If the fundraising group has no sales tax permit, sale to the fundraising group is not exempt from sales tax.

  12.  

  13. In instances where a fundraising product or group is not exempt from sales or use tax, what is the basis for calculating the sales/use tax?

    Price paid by consumer to fundraising group.

  14.  

  15. Provide any additional information regarding the sales and use tax treatment of fundraising transactions and/or groups in your State. Also set forth any statements, disclosures, disclaimers, etc.,to be provided as part of the clearinghouse regarding your state's practices and procedures. Attach additional sheets if necessary.

Last Updated: September 2005