[NR] Re: food sales exemption law

[Lori Campbell]

Burke, in case you want to read that statute, here it is as found in the 2002 supplement to the
Oklahoma Statutes.  I remember reading something about this specific section in a recent bill (maybe
the one that is giving us such a hard time) but I can't remember what it said.  As Bear said, this
section does not exempt the SCA - unless we want to start shipping some of our feasts to the elderly as
part of a meal program :-)

68: 1357.11
Sales of food or food products, or any equipment or supplies used in the preparation of the food or
food products to or by an organization which:
    a.  is exempt from taxation pursuant to the provisions of Section 501(c)(3) of the Internal Revenue
Code 26 USC, section 501(c)(3), and which provides and delivers prepared meals for home consumption to
elderly or homebound persons as part of a program commonly known as "Meals on Wheels" or "Mobile
Meals", or
    b.  is excempt from taxation pursuant to the provisions of Section 501(c)(3) of the Internal
Revenue code, 26 USC, Section 501(c)(3), and which receives federal funding pursuant to the Older
Americans Act of 1965, as amended for the purpose of providing nutrition programs for the care and
benefit of elderly persons;

It is worth noting that the entire section 68:1357 in the 2002 O.S. Supplement has to do with general
exemptions.  My guess is that if our interests aren't represented in that section, then the SCA isn't
exempt yet.  It will probably be a while before legislators get around to passing exemptions for the
new law.  I'm suddenly seeing folks in medieval garb gathered at the capital to lobby for our own
exemption.