2016 Oklahoma Statutes
Title 68. Revenue and Taxation
§68-1356.1. Fire departments for unincorporated areas - Qualification for exemption - Proof of eligibility.

(A) In order to qualify for any exemption authorized by paragraph 17 of Section 1356 of this title, at the time of sale, the person to whom the sale is made may be required to furnish the vendor proof of eligibility for such exemption as required by this section.

(B) All vendors shall honor the proof of eligibility for sales tax exemption as authorized by this section and sales to a person providing such proof shall be exempt from the tax levied by this article.

(C) A fire department organized pursuant to Section 592 of Title 18 of the Oklahoma Statutes may obtain one card, the size and design of which shall be prescribed by the Oklahoma Tax Commission, which shall constitute proof of eligibility for sales tax exemptions authorized by paragraph 17 of Section 1356 of this title. Such card may be obtained upon application to the Tax Commission on a form prescribed by the Tax Commission. The application shall contain such other information as may be required by the Tax Commission. Upon approval by the Tax Commission, the fire department shall be issued one card as prescribed by this section. The card shall be renewable every three (3) years upon application therefor, as provided by this section, to the Tax Commission.

Added by Laws 1991, c. 208, § 2, eff. July 1, 1991. Amended by Laws 2004, c. 535, § 7, eff. Nov. 1, 2004.