A. In order to claim the exemption authorized by paragraph 34 of Section 1357 of this title, the person to whom the sale is made shall be required to furnish the vendor proof of eligibility for the exemption as issued by the Oklahoma Tax Commission. All vendors shall honor the proof of eligibility for sales tax exemption and sales for the benefit of the disabled veteran to a person providing such proof shall be exempt from the tax levied pursuant to the Oklahoma Sales Tax Code.
B. A claim for refund of sales taxes erroneously paid may only be made if a vendor refuses to honor the proof of eligibility issued by the Tax Commission for the exemption authorized pursuant to paragraph 34 of Section 1357 of this title and the person eligible for the exemption submits to the Tax Commission a signed notification of the vendor's denial of exemption on a form prescribed by the Commission.
Added by Laws 2006, c. 272, § 3. Amended by Laws 2021, c. 15, § 6, eff. Nov. 1, 2021.