Agency: Oklahoma Tax Commission
Contact Person: Mike Pillow, Business Tax Division
Tel. No.: (405) 521-3133
Fax No.: (405) 522-0063
Public Schools (K-12)
Private Schools (K-12)- Exempt
School Groups (e.g., clubs, bands, teams)- 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?
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.
Candies and Confections - 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
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
Youth athletic teams part of a 501(c)(4).
Only first $15,000.00 of sales by cultural organizations are exempt from sales 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.
Price paid by consumer to fundraising group.
Last Updated: September 2005