Oklahoma § 68-54005 - Purchaser primarily engaged in computer services and

§ 68-54005. Purchaser primarily engaged in computer services and

data processing or research and development - Refund of state and

local use taxes.

A. In order to administer the exemption for sales to a

qualified computer services, data processing or research and

development facility as provided by Section 54003 of this title, as

applicable to the use tax imposed by law, there shall be made a use

tax refund for state and local taxes paid by qualified facilities

for qualified purchases as defined in Section 54002 of this title,

from the account created by this section.

B. The Oklahoma Tax Commission shall transfer each month from

use tax collected the amount which the Commission estimates to be

necessary to make the use tax refund provided by this section to an

account designated as the Commission determines.

C. Any refund shall be paid from the account prescribed by this

section at the time the claim for refund is approved by the Oklahoma

Tax Commission. The amount of the refund shall not exceed the total

state and local use taxes paid together with accrued interest upon

such total. The amount of interest paid to a qualified computer

Oklahoma Statutes - Title 68. Revenue and Taxation

services, data processing or research and development facility upon

the principal amount of any refund made to such facility for

purposes of administering the exemption provided by Section 54003 of

this title, shall be determined according to the provisions of this

subsection. For any month during which the Oklahoma Tax Commission

transfers a sum to the account prescribed by subsection B of this

section, the Commission shall determine an interest rate by

determining the rate of interest paid for a three-month Treasury

Bill of the United States government as of the first working day of

the month in which the transfer is made. The interest rate so

determined shall accrue upon the amount transferred to the account.

In each subsequent month, the Commission shall determine the

interest rate paid for a three-month Treasury Bill of the United

States government as of the first working day of the month and such

interest rate shall accrue upon any amount transferred during the

month and upon the amounts previously transferred to the account

together with interest previously accrued upon such amounts.

D. For purposes of this section, state and local use taxes paid

by a contractor or subcontractor for qualified purchases as defined

in Section 54002 of this title, purchased by that contractor or

subcontractor pursuant to a contract with a qualified facility

shall, upon proper showing, be refunded to such qualified facility.

E. The qualified computer services, data processing or research

and development facility shall file with the Oklahoma Tax Commission

the following documentation for any refund claimed:

1. Invoices indicating the amount of state and local use tax

billed;

2. Affidavit of each vendor that state and local use tax billed

has not been audited, rebated, or refunded to such qualified

facility but rather the use tax charged has been collected by the

vendor and remitted to the Oklahoma Tax Commission; and

3. All additional documentation required to be submitted

pursuant to rules promulgated by the Oklahoma Tax Commission.

F. In the event that state and local use tax was paid by a

contractor or subcontractor, the qualified facility shall file with

the Oklahoma Tax Commission all documentation required in subsection

E of this section but in lieu of the affidavit of each vendor the

qualified facility shall file, for any refund claimed, an affidavit

from the contractor or subcontractor stating that the use tax refund

of the qualified manufacturer is based on state and local use tax,

paid by the contractor or subcontractor on qualified purchases as

defined in Section 54002 of this title, purchased and that the

amount of the state and local use tax claimed was paid to the vendor

and no credit, refund, or rebate has been claimed by the contractor

or subcontractor.

G. Only sales of tangible personal property made after July 1,

1992, shall be eligible for the refund established by this section.

Oklahoma Statutes - Title 68. Revenue and Taxation

H. The qualified computer services, data processing or research

and development facility shall file, within thirty-six (36) months

of the date of the first purchase which is exempt from taxation

pursuant to the provisions of Section 54003 of this title, with the

Oklahoma Tax Commission, a certification issued by the Employment

Security Commission in order to qualify for the refund authorized by

this section.

I. Notwithstanding the provisions of any state tax law, the

amount refunded under this section shall be assessed if the number

of new full-time-equivalent employees drops below the number

prescribed in Section 54002 of this title, at any time within

thirty-six (36) months of the date certification is issued by the

Oklahoma Employment Security Commission.

J. All claims for refunds provided pursuant to this section

shall be submitted to the Oklahoma Tax Commission by July 1, 2022.

Added by Laws 1992, c. 225, § 9, eff. July 1, 1992. Amended by Laws

2022, c. 150, § 2, emerg. eff. May 2, 2022.

NOTE: This section was purportedly repealed by Laws 2022, c. 146, §

1, eff. Nov. 1, 2022.