There are specifically exempted from the tax levied by this subchapter:
(A) Sale of tangible personal property or services to the United States government or to the state, any political subdivision of this 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, or any of its political subdivisions shall not be exempted from the tax levied by this subchapter, except as hereinafter provided;
(B) Sales or 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 this state, upon the premises of the fair authority, for the sole benefit of the fair authority;
(D) Sale of food in cafeterias or lunch rooms 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 such societies or organizations operate under what is commonly termed the lodge plan or system, and provided 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 and dues paid monthly or annually to privately-owned scientific and educational libraries by members sharing the use of services rendered by such libraries with students interested in the study of geology, petroleum engineering, or related subjects;
(F) Sale 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 the Council organizations or similar state supervisory organizations of the Boy Scouts of America, Girl Scouts of U.S.A., and the Campfire Girls shall be exempt from sales tax;
(I) Sale of tangible personal property or services to any county, municipality, public school district, the institutions of the state 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 this state has duly entered into a public contract pursuant to law, necessary for carrying out such public contract. Any person making purchases on behalf of such subdivision or agency of this 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 this state and set out the name of such public subdivision or agency. Any person who wrongfully or erroneously certifies that purchases are for any of the above named subdivisions or agencies of this state or who otherwise violates this section shall be guilty of a misdemeanor and upon conviction thereof, shall be fined an amount equal to double the amount of the sales tax involved or incarcerated for not more than 60 days or both;
(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 purposes of participating in federal programs or accredited as defined by the Oklahoma State Regents for Higher Education which are exempt from tax pursuant to the provisions of I.R.C. § 501(c)(3), being 26 U.S.C. § 501(c)(3), including materials, supplies, and equipment used in the construction and improvements 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 this state shall certify in writing, on the copy of the invoice or sales ticket the nature of the purchases, and violation of this subchapter shall be a misdemeanor subject to punishment as provided in § 10.99 of this code of ordinances;
(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 purposes of participating in federal programs or accredited as defined by the Oklahoma State Regents for Higher Education which are exempt from taxation pursuant to the provisions of I.R.C. § 501(c)(3);
(L) Sales of tangible personal property made by:
(1) A public school;
(2) A private school offering instruction for grade levels kindergarten through twelfth grade;
(3) A public school district;
(4) A public or private school board;
(5) A public or private school student group or organization;
(6) A parent-teacher association or organization; or
(7) Public or private school personnel for purposes of raising funds for the benefit of a public or private school, public school district, public or private school board, or public or private school student group or organization. The exemption provided by this division (L)(7) for sales made by a public or private school shall be limited to those public or private schools accredited by the State Department of Education or registered by the State Board of Education for purposes of participating in federal programs. Sale of tangible personal property in this division (L)(7) shall include sale of admission tickets and concessions at athletic events.
(M) The first $75,000 each year from sale of tickets and concessions at athletic events by each organization exempt from taxation pursuant to the provisions of I.R.C. § 504(c)(4), being 26 U.S.C. § 504(c)(4); or
(N) Items or services which are subsequently given away by the Oklahoma Department of Tourism and Recreation as promotional items pursuant to 74 O.S. §§ 2200 et seq.
(Prior Code, § 37.034)