§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 […]
§68-55001. Definitions – Implementation of federal law – Taxes to which act applies – Services deemed to be provided by home service provider.
A. As used in this section: 1. “Charges for mobile telecommunications services” means any charge for, or associated with, the provision of commercial mobile radio service, as defined in Section 20.3 of Title 47 of the Code of Federal Regulations as in effect on June 1, 1999, or any charge for, or associated with, a […]
§68-55002. Provision of electronic database containing local taxing jurisdiction information – Liability of home service provider – Presumption.
A. The Oklahoma Tax Commission may provide an electronic database to a home service provider or, if the Tax Commission does not provide such an electronic database to home service providers, then the designated database provider may provide an electronic database to a home service provider. Such database shall provide the appropriate local taxing jurisdiction […]
§68-55003. Judgment limiting or impairing federal act – Invalidity of act.
If a court of competent jurisdiction enters a final judgment on the merits that: 1. Is based on federal or state law; 2. Is no longer subject to appeal; and 3. Substantially limits or impairs the essential elements of the federal Mobile Telecommunications Sourcing Act, P.L. 106-252, codified at 4 U.S.C., Sections 116 through 126 […]
§68-55004. When act applies relating to tax liabilities.
The provisions of this act relating to tax liabilities shall apply only to charges on or revenues from customer bills issued on or after August 1, 2002. Added by Laws 2001, c. 153, § 5.
§68-55005. Facilitating Business Rapid Response to State Declared Disasters Act of 2015.
A. This act may be cited as the “Facilitating Business Rapid Response to State Declared Disasters Act of 2015”. B. As used in this act: 1. “Critical Infrastructure” means property and equipment owned or used by a telecommunications provider, a cable operator, and other communications networks, electric generation, transmission and distribution systems, natural gas and […]
§68-55006. Short title – Oklahoma Emission Reduction Technology Incentive Act.
Sections 1 through 7 of this act shall be known and may be cited as the “Oklahoma Emission Reduction Technology Incentive Act”. Added by Laws 2022, c. 346, § 1, eff. July 1, 2022.
§68-55007. XXX.
The Legislature hereby finds that the reduction of emissions from upstream and midstream oil and gas production, exploration, completions, gatherings, storage, processing, and transmission activities serves the interests of the citizens of Oklahoma and such emission reduction activities with new and innovative technologies should be encouraged and incentivized. Added by Laws 2022, c. 346, § […]
§68-55008. XXX.
As used in the Oklahoma Emission Reduction Technology Incentive Act, “Emission Reduction Project” means and includes, but is not limited to: 1. Existing and new technology projects that reduce emissions of regulated pollutants from stationary sources; and 2. Existing and new technology projects that reduce emissions from upstream and midstream oil and gas exploration, production, […]
§68-55009. XXX.
A. Upon the effective date of this act, there is hereby created the Oklahoma Emission Reduction Technology Rebate Program. There is hereby created a rebate in the amount of up to twenty-five percent (25%) of documented expenditures made in this state directly attributable to the implementation of a qualified Emission Reduction Project. B. The rebate […]