A. Except as provided in subsection D of this section, there is hereby levied a tax in the amount of one cent ($0.01) upon each bingo face and each U-PIK-EM bingo game set sold in this state to be paid by the distributor.
B. Except as provided in subsection D of this section, there is hereby levied upon each breakopen ticket game sold in this state a tax in the amount of ten percent (10%) on the gross receipts of the retail sales value to be paid by the distributor. For purposes of this subsection, "gross receipts of the retail sales value" means the stated retail per breakopen ticket price multiplied by the number of tickets in each packaging container of breakopen tickets.
C. Except as provided in subsection D of this section, there is hereby levied upon all charity game equipment except bingo faces, U-PIK-EM bingo game sets, and breakopen ticket games a tax in the amount of ten percent (10%) of the price paid for such equipment as shown on the purchase invoice.
D. There shall be no tax levied on any item provided for in this section if the item is sold to an organization that is:
1. A veterans' organization exempt from taxation pursuant to the provisions of paragraph (4), (7), (8), (10) or (19) of subsection (c) of Section 501 of the United States Internal Revenue Code of 1986, as amended, 26 U.S.C., Section 501(c) et seq.;
2. A group home for mentally disabled individuals exempt from taxation pursuant to the provisions of paragraph (3) of subsection (c) of Section 501 of the United States Internal Revenue Code of 1986, as amended, 26 U.S.C., Section 501(c) et seq.; or
3. A charitable healthcare organization which is exempt from taxation pursuant to the provisions of paragraph (3) of subsection (c) of Section 501 of the United States Internal Revenue Code of 1986, as amended, 26 U.S.C., Section 501(c) et seq.
Added by Laws 1992, c. 328, § 22, eff. Dec. 1, 1992, and adopted by State Question No. 650, Legislative Referendum No. 294, at election held Nov. 3, 1992. Amended by Laws 1997, c. 280, § 11, eff. July 1, 1998; Laws 2004, c. 330, § 1, eff. Jan. 1, 2005; Laws 2007, c. 203, § 1, eff. July 1, 2007; Laws 2015, c. 50, § 1, eff. Nov. 1, 2015.
Structure Oklahoma Statutes
Title 3A. Amusements and Sports
§3A-202. Conflicts of interest.
§3A-203. Meetings - Officers - Quorum - Legal proceedings or actions - Compensation.
§3A-203.1. Commission member prohibited from performing certain activities.
§3A-203.2. Advisory councils and task forces.
§3A-203.5. Stewards - Examinations - Qualifications - Licenses.
§3A-203.6. Subpoenas - Oaths and affirmations - False testimony.
§3A-203.7. Purpose and intent of act - Rules and regulations.
§3A-203.8. Non-pari-mutuel tracks - Time for payment of claims.
§3A-204. Powers and duties of Commission.
§3A-204.1B. Equine Drug Testing Revolving Fund.
§3A-204.1C. Oklahoma Horse Racing Commission Operational Expenses Revolving Fund.
§3A-204.1D. Oklahoma Horse Racing Commission - Budget.
§3A-204.3. Suspension or revocation of occupation license at race meeting - Procedure.
§3A-205.1. Organization license - Applications - Silent or undisclosed interest.
§3A-205.2a. Ownership interest in organization license.
§3A-205.3. Persons ineligible for grant of organization license.
§3A-205.4. Minimum standard for organization licensees - Penalty.
§3A-205.5. Fire safety standards in grandstand facilities - Inspections.
§3A-205.7. Wagering on out-of-state races.
§3A-205.8. National Breeders' Cup - Pick seven wagers - Apportionment of wagered funds.
§3A-207. Tax imposed - Distribution of proceeds.
§3A-208. Breakage - Distribution of proceeds.
§3A-208.1. Unclaimed winning tickets - Claims - Proceeds.
§3A-208.2. Race meetings conducted by fair associations - Proportions of wagers retained - Licenses.
§3A-208.3. Oklahoma Breeding Development Fund Special Account.
§3A-208.3a. Oklahoma Breeding Development Administration Revolving Fund.
§3A-208.6. True name of horse to be used - Violations.
§3A-208.8. Corrupt acts and practices - Penalties.
§3A-208.9. Compensation for wagering prohibited - Penalties.
§3A-208.11. Administration of drugs or medications - Determination by rule - Penalties.
§3A-208.12. Gaming areas not subject to certain smoking prohibitions - Requirements.
§3A-208.13. Horsemen's Bookkeeper - Records.
§3A-240. Enactment of compact - Provisions.
§3A-251. Local rodeo committees - Acceptance of local entries.
§3A-262. Authorized gaming licenses.
§3A-262.1. Occupation gaming licenses – Independent testing laboratory license.
§3A-263. Distributions and payments by licensees.
§3A-264. Race meetings - Number required.
§3A-265. Transfer of purse money - Agreements - Rescission.
§3A-266. Out-of-state full card simulcast races.
§3A-270. Player terminals - Recording, monitoring and regulating play.
§3A-271. Minimum standards for games.
§3A-272. Audit of game software.
§3A-275. Standards for player terminals.
§3A-276. Electronic accounting systems.
§3A-277. Standards for cashless transaction systems.
§3A-278. Electronic game components - Certification by manufacturer.
§3A-279. Disputes - Collection of data.
§3A-280. Offer of model tribal gaming contract.
§3A-280.1. Non-house-banked table games supplement.
§3A-281. Model Tribal Gaming Compact.
§3A-401. Short title - Purpose - Findings.
§3A-405. Limited charity game activities - Exemptions.
§3A-408. Organization license - Application.
§3A-408.1. Employee or manager license.
§3A-409. Distributor license - Application.
§3A-410. Manufacturer license - Application.
§3A-411. Notice of intention to apply for license - Notice of application to local authorities.
§3A-413. Petition to revoke license.
§3A-414. Licensee records - Reports.
§3A-415. Purchase, sale or disposal of supplies.
§3A-416. Reporting of damaged and winning bingo faces, cards and game sets.
§3A-417. Alcoholic beverages and low-point beer prohibition.
§3A-419. Limitation on prizes.
§3A-420. Sales tax permit required.
§3A-422. Collection and remission of taxes.
§3A-423. Disposition of revenues.
§3A-425. Cease and desist orders - Injunctions - Restraining orders - Administrative fines.
§3A-502. Certain acts and games prohibited - Definitions.
§3A-503. Prizes - Posting of rules and costs.
§3A-603. Rules - Power and duty of Commission.
§3A-604.1. Oklahoma State Athletic Commission – Members - Terms.
§3A-604.3. Withholding of purse.
§3A-605. Administrator - Assistant - Administrative expenses - Conflict of interest.
§3A-606. Sanctioning permits - Exemptions.
§3A-607. Application for sanctioning permit or license - Notice of sanction.
§3A-609. Sanctioning permit required - Prohibition by local ordinance or resolution.
§3A-611. Considerations before issuance of license or sanctioning permit.
§3A-613. Subpoena of witnesses, production of records - Audits - Suspension for just cause.
§3A-614. Notice of violation - Hearing - Orders - Actions.
§3A-615. Penalties - Administrative fines - Injunctions.
§3A-616. Oklahoma State Athletic Commission Revolving Fund - Abolition of fund.
§3A-623. Liability for damages – Ring official physicians.
§3A-624. Licensure – Certified copy of test results.
§3A-704. Oklahoma Lottery Commission – Creation – Office – Venue.
§3A-705. Oklahoma Lottery Commission – Board of Trustees.
§3A-706. Lottery Retailer Advisory Board.
§3A-707. Duties of board of trustees.
§3A-709. Powers of Commission.
§3A-710. Rules – Video lottery machines prohibited.
§3A-711. Powers and duties of executive director.
§3A-712. Personnel – Conflict of interest – Background investigation – Bond.
§3A-714. Encouragement of minority business participation.
§3A-716. Performance bond, letter of credit or securities – Competitive bidding.
§3A-717. Statewide network of lottery retailers – Compensation – Criteria for qualification.
§3A-718. Transfer or assignment of contract – Restriction on sale of tickets and shares.
§3A-721. Personal liability for proceeds – Deposit requirements – Insolvency.
§3A-722. Computation of rental payments for retailer business premises – Percentage of retail sales.
§3A-723. Prices of tickets or shares – Restrictions on sales.
§3A-723.1. Authorized purchase of lottery tickets by officers and employees.
§3A-724. Prizes - Verification of validity of tickets or shares - Unclaimed prize monies.
§3A-724.1. Prize withholding – Delinquent debt to Department of Human Services.
§3A-724.2. Prize withholding - Delinquent debt to Tax Commission.
§3A-724.3. Withholding delinquent debt – Payment – Promulgation of rules.
§3A-724.4. Priority of delinquent debt withholding.
§3A-724.5. Web application for lottery-sponsored and second-chance promotions.
§3A-726. Sale of ticket or share to person under 18 – Penalty.
§3A-728. False statement in application for license or proposal – Penalty.
§3A-729. Intelligence – Sharing agreements with federal government and other agencies – Disclosure.
§3A-732. Issuance of bonds or notes – Trust indentures.
§3A-733. Reports – Records – Audits – Submission of annual operating budget.