Okla. Admin. Code § 710:65-13-341
Exemption for Council organizations or similar state supervisory organizations of Boy Scouts of America, Girl Scouts of U.S.A., and Camp Fire USA
Effective Sep 11, 202239 Ok Reg 2264Renumbered from 710:65-13-41 at 22 Ok Reg 1561, eff 6-11-05; Amended at 27 Ok Reg 2308, eff 7-11-10; Amended at 38 Ok Reg 1538, eff 9-1-21; Amended at 39 Ok Reg 2264, eff 9-11-22Oklahoma Tax Commission
- (a) General provisions. Council and state supervisory organizations of the Boy Scouts of America, Girl Scouts of U.S.A., and Camp Fire USA are exempt from the levy of sales tax on purchases of tangible personal property and services. Dens, packs, troops, or similar groups affiliated with a council or state supervisory organization of the Boy Scouts of America, Girl Scouts of U.S.A., or Camp Fire USA are not included within the scope of the exemption described in this Section.
- (b) Application procedure. Application for exemption is made by submitting to the Business Tax Services Division, Oklahoma Tax Commission, Oklahoma City, OK 73194, a completed Form 13-16-A, contained in Packet E, available online at www.tax.ok.gov along with a determination letter or group ruling from the Internal Revenue Service.
Renumbered from 710:65-13-41 at 22 Ok Reg 1561, eff 6-11-05
Amended at 27 Ok Reg 2308, eff 7-11-10
Amended at 38 Ok Reg 1538, eff 9-1-21
Amended at 39 Ok Reg 2264, eff 9-11-22