Okla. Admin. Code § 710:65-13-356

Current through Vol. 42, No. 4, November 1, 2024

Section 710:65-13-356 - Exemption for Blue Star Mothers of America, Inc

(a)Qualification for Blue Star Mothers of America, Inc. Sales of tangible personal property made to tax exempt 501(c)(19) service organizations of mothers who have children serving or have served in the military known as the Blue Star Mothers of America, Inc. are exempt from state sales tax. The exemption shall only apply to purchases of tangible personal property actually sent to United States Military personnel overseas who are serving in a combat zone.

(b)Administration. Pursuant to statute, the exemption for sales to "Blue Star Mothers of America, Inc." will be administered as a refund of state sales taxes which were paid by "Blue Star Mothers of America, Inc." to vendors. State sales tax shall only be refundable on purchases of tangible personal property actually sent to United States Military personnel overseas who are serving in a combat zone.

(c)Refund procedure. Before making its first refund claim or simultaneous thereto the claimant organization must provide to the Business Tax Services Division the following information:

(1) A letter from the Internal Revenue Service (IRS) recognizing the organization as exempt from federal income taxation pursuant to 26 U.S.C. Section 501(c)(19);

(2) A written description stating the activities of the organization, as evidenced by copies of:

(A) Articles of incorporation;

(B) By-laws;

(C) Brochure; or

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

(d)Application process. To claim a refund under this Section, the qualified organization may, within sixty (60) days after the end of each calendar quarter, submit a completed and signed Form 13-9A, Application for Refund of State Sales Tax, along with invoices and all receipts indicating the amount of state sales tax paid on qualifying purchases during such preceding calendar quarter. Form 13-9A may be obtained online at www.tax.ok.gov.

Okla. Admin. Code § 710:65-13-356

Added at 25 Ok Reg 2070, eff 7-1-08

Amended by Oklahoma Register, Volume 34, Issue 24, September 1, 2017, eff. 9/11/2017

Amended by Oklahoma Register, Volume 38, Issue 23, August 16, 2021, eff. 9/1/2021