Sales made on behalf of or at the request of churches are exempt from sales tax if the following conditions are met:

1. (1) The sales are made by an organization exempt from federal income tax pursuant to Section 501(c)(3) of the Internal Revenue Code of 1986, as amended;
2. (2) The sales are made not more than once each calendar year for a period not to exceed three (3) days; and,
3. (3) The proceeds of the sale are used either by the church or churches, or by the organization for charitable purposes.

Added at 20 Ok Reg 2175, eff 6-26-03