1. (a) Qualification for exemption. Sales of property to or by grassroots fundraising programs related to events to raise funds for nonprofit foundations which raise tax deductible contributions in support of firearms related public interest activities of the National Rifle Association are exempt from sales tax.
2. (b) Exemption limited to eligible, properly documented transactions. Only those purchases or sales which are made in relation to events to raise funds for nonprofit foundations which raise tax deductible contributions in support of firearms related public interest activities of the National Rifle Association will qualify for the exemption described in this Section.

3. (c) Application process. Application 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 written description stating the activities of the organization, as evidenced by copies of:

   1. (1) Articles of incorporation;
   2. (2) By-laws;
   3. (3) Brochure; or,
   4. (4) Notarized letter from the President or Chairman of the organization.

Added at 26 Ok Reg 2354, eff 6-25-09

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