There are hereby specifically exempted from the tax levied by this subchapter:
(A) Sales of tangible personal property or services to the United States government or to the State of Oklahoma, any political subdivision of the state or any agency of a political subdivision of the state. Provided, all sales to contractors in connection with the performance of any contract with the United States government, State of Oklahoma or any of its political subdivisions shall not be exempted from the tax levied by this subchapter, except as hereinafter provided;
(B) Sales of property to agents appointed or contracted with by agencies or instrumentalities of the United States government if ownership and possession of such property transfers immediately to the United States government;
(C) Sales made directly by county, district or state fair authorities of the state, upon the premises of the fair authority, for the sole benefit of the fair authority;
(D) Sales of food in the cafeterias or lunchrooms of elementary schools, high schools, colleges or universities which are operated primarily for teachers and pupils and are not operated primarily for the public or for profit;
(E) Dues paid to fraternal, religious, civic, charitable or educational societies or organizations by regular members thereof, provided that such societies or organizations operate under what is commonly termed the lodge plan or system, and provided that such societies or organizations do not operate for a profit which inures to the benefit of any individual member or members thereof to the exclusion of other members;
(F) Sales of tangible personal property or services to or by churches, except sales made in the course of business for profit or savings competing with other persons engaged in the same or similar business;
(G) The amount of proceeds received from the sale of admission tickets which is separately stated on the ticket of admission for the repayment of money borrowed by any accredited state-supported college or university for the purpose of constructing or enlarging any facility to be used for the staging of an athletic event, a theatrical production or any other form of entertainment, edification or cultural cultivation to which entry is gained with a paid admission ticket. Such facilities include, but are not limited to, athletic fields, athletic stadiums, field houses, amphitheaters and theaters. To be eligible for this sales tax exemption, the amount separately stated on the admission ticket shall be a surcharge which is imposed, collected and used for the sole purpose of servicing or aiding in the servicing of debt incurred by the college or university to effect the capital improvements hereinbefore described;
(H) Sales of tangible personal property or services to City Council organizations or similar state supervisory organizations of the Boy Scouts of America, the Girl Scouts of the U.S.A. and the Campfire Girls shall be exempt from sales tax;
(I) Sales of tangible personal property or services to any county, municipality, public school district, the institutions of the state’s system of higher education and the Grand River Dam Authority or to any person with whom any of the above-named subdivisions or agencies of the state have duly entered into a public contract pursuant to law necessary for carrying out such public contract, or to any subcontractor to such a public contract. Any person making purchases on behalf of such subdivision or agency of the state shall certify, in writing, on the copy of the invoice or sales ticket to be retained by the vendor that the purchases are made for and on behalf of such subdivision or agency of the state and set out the name of such public subdivision or agency;
(J) Sales of tangible personal property or services to private institutions of higher education and private elementary and secondary institutions of education accredited by the State Department of Education or registered by the State Board of Education for the purpose of participating in federal programs, or accredited as defined by the State Regents for Higher Education, which are exempt from taxation pursuant to the provisions of I.R.C. § 501(c)(3), including materials, supplies and equipment used in the construction and improvement of buildings and other structures owned by the institutions and operated for educational purposes. Any person, firm, agency or entity making purchases on behalf of any institution, agency or subdivision in the state shall certify in writing on the copy of the invoice of sales ticket the nature of the purchases;
(K) Tuition and educational fees paid to private institutions of higher education and private elementary and secondary institutions of education accredited by the State Department of Education or registered by the State Board of Education for the purpose of participating in federal programs, or accredited as defined by the State Regents for Higher Education, which are exempt from taxation pursuant to the provisions of I.R.C. § 501(c)(3); and
(L) Sales of tangible personal property made by public or private schools for grade levels kindergarten through twelfth grade, a public school district, public school board, public school student group or organization or public school district personnel for the purpose of raising funds for the benefit of such school, school district, school board, student group or organization. For purposes of this division (L), PUBLIC OR PRIVATE SCHOOL shall mean any public or private institution of education accredited by the State Department of Education or registered by the State Board of Education for the purpose of participating in federal programs. The sale of tangible personal property in this division (L) shall not include the sale of admission tickets or concessions at athletic events.
(Prior Code, § 7-208) Penalty, see § 35.99