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Press Release
August 25, 2006

Veterans Legislation Goes into Effect Today  

Legislation passed during the 2006 legislative session helped to expand and clarify the intent of tax exemptions provided for 100% disabled veterans went into effect on August 25, 2006.

Senate Bill 1084 made the following clarifications on sales made to those veterans in receipt of a sales tax exemption card by the Oklahoma Tax Commission.

• The exemption has been expanded to include sales for the benefit of the disabled veteran to a spouse of such veteran or to a member of the household in which the veteran resides and who is authorized to make purchases on the veterans’ behalf, when such veteran is not present at the sale. The purchaser is required to furnish the vendor proof of eligibility issued by the Oklahoma Tax Commission in order to claim the sales tax exemption.
• Vendors who have actual knowledge that a consumer is entitled to the sales tax exemption provided to a 100% disabled veteran and who willfully or intentionally refuse to honor the exemption may be fined $500.00 per offense.

“We believe it will be very helpful to the veterans that the spouse or member of the household will now be authorized to make exempt purchases on the veterans’ behalf,” said Paula Ross, agency spokesperson. “The original legislation allowed for the veteran to be the sole person to make sales and excise tax exempt purchases, which at times was not very feasible to the veteran.”

Persons who have been certified as receiving compensation at the 100% rate where disability is permanent and where it is service connected as certified by the United States Department of Veterans Affairs are eligible for the exemption. Veterans should contact the United States Department of Veteran’s Affairs at 1.800.827.1000 to obtain a letter stating the 100% disability.

Once a veteran has received a letter they can then apply for an exemption card from the Oklahoma Tax Commission by fax, mail or by visiting a Tax Commission office. Letters can be faxed to (405) 521-3826 or sent by mail to PO Box 53374, Oklahoma City, OK 73152.

Downloads: Form 13-37-A Notification of Denial of Exemption