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A. Except for tobacco, sales of tangible personal property or services to persons who are members of the Osage Nation and have been honorably discharged from active service in any branch of the Armed Forces of the United States or National Guard and who have been certified by the United States Department of Veterans Affairs or its successor to be in receipt of disability compensation at the one hundred percent (100%) rate and the disability shall be permanent and have been sustained through military action or accident or resulting from disease contracted while in such active service or the surviving spouse of such person if the person is deceased and the spouse has not remarried; provided, sales for the benefit of the person to a spouse of the eligible person or to a member of the household in which the eligible person resides and who is authorized to make purchases on the person’s behalf, when such eligible person is not present at the sale, shall also be exempt for purposes of this paragraph.

1. The Osage Nation Tax Commission shall issue a separate exemption card to a spouse of an eligible person or to a member of the household in which the eligible person resides who is authorized to make purchases on the person’s behalf, if requested by the eligible person.

2. This sales tax exemption shall not apply in any form to the purchase of tobacco, and all cards issued pursuant to this exemption shall state the exemption does not apply to tobacco purchases. ONCA 15-21, eff. Apr. 10, 2015.