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OK SB208

Bill

Official Source

Status

Introduced

2/7/2011

Primary Sponsor

Patrick Anderson

Click for details

Origin

Senate

2011 Regular Session

AI Summary

  • Adds a new sales tax exemption (paragraph 75) for tangible personal property or services used solely on construction projects for chapels at Department of Corrections prison facilities
  • Exemption applies when chapels are intended for use by inmates and construction funds are raised by a 501(c)(3) nonprofit organization whose purpose is building prison chapels
  • Exemption extends to the nonprofit organization, contractors with construction contracts, and subcontractors on such projects
  • Purchasers must certify in writing on invoices that purchases are for the specified organization and purpose
  • False certification is a misdemeanor punishable by a fine equal to double the sales tax involved, up to 60 days incarceration, or both
  • Effective date: November 1, 2011

Legislative Description

Sales tax; providing exemption for property or services relating to certain construction projects; establishing procedures; providing penalty. Effective date.

Revenue and Taxation

Last Action

Second Reading referred to Finance

2/8/2011

Committee Referrals

Finance2/8/2011

Full Bill Text

No bill text available