Does the tax exempt card stop upon death of the Veteran?

Senate Bill 46, effective August 24, 2012, expands the sales tax exemption for 100% disabled veterans to include sales to the surviving spouse of a deceased qualified veteran if the surviving spouse has not remarried. Sales qualifying for exemption are limited to $1,000 per year for a qualifying un-remarried surviving spouse.

To receive an exemption card, the applicant must provide to the Taxpayer Assistance Division, Oklahoma Tax Commission, a letter from the U.S. Department of Veterans Affairs {"VA”} that applicant is the surviving spouse of a deceased veteran who was determined by the VA prior to his/her death to be honorably discharged, 100% service-connected, permanent and total disabled. A letter previously issued to the applicant/surviving spouse by the VA certifying eligibility qualification for the ad valorem exemption authorized by Section 8E of Article 10 of the Oklahoma Constitution may be utilized to document qualification for the sales tax exemption outlined in SB 46.

If your question has not been answered, please visit the Contact Us site and email us your question. Great questions from taxpayers is how this section of the website is created.