ENGR. H. B. NO. 2913 Summary

• Amends 68 O.S. 2011, Section 1356 to add a new sales tax exemption (paragraph 75) for tangible personal property or services used exclusively on chapel construction projects for organizations exempt under Internal Revenue Code Section 501(c)(3) that are building chapels at Oklahoma Department of Corrections facilities.

• Exemption applies to sales made directly to qualifying organizations and to sales made to contractors and subcontractors with duly entered construction contracts related to the chapel project.

• Requires persons making purchases on behalf of qualifying organizations to certify in writing on invoices or sales tickets that purchases are for the specified organization and chapel construction purpose.

• Establishes criminal penalties for wrongful or erroneous certification: guilty of misdemeanor with fines equal to double the sales tax involved or incarceration for up to 60 days or both.

• Effective date: November 1, 2014.