{"schema_version":1,"layer":"incentives","reviewed_on":"2026-10-26","coverage_note":"Selected state program requirements and a dated operator report. Eligibility, commitments, operator reports and independently verified outcomes have different meanings. No cost per job is calculated.","items":[{"id":"incentive-ok-computer-equipment-1357-21","kind":"incentive_program","subject":"Oklahoma computer equipment exemption with separate industry revenue tests","state_codes":["ok"],"scope":"Specific sales tax program eligibility and approval process. Requested is not approved; eligibility is not an actual tax benefit.","fields":{"status":{"value":"program","source_ids":["ok-statute1357-553222-20261024"],"scope":"Reviewed exemption framework only. No applicant or project approval established.","locator":"Current section 1357 paragraphs 21 and 38"},"oklahoma_tax_classification_basis":{"value":"Separate computer and web portal eligibility and certification clocks","source_ids":["ok-statute1357-553222-20261024","ok-tax-chapter65-2026-20261024"],"scope":"Industry classification, revenue threshold and certificate term remain linked to the specific exemption.","locator":"Section 1357 paragraphs 21 and 38; complete rules 54 and 650"},"qualifying_activity":{"value":"SIC 7372 and 7373 use an at least 50 percent annual gross revenue test; SIC 7374 uses at least 80 percent. Revenue must be from products or services sold to buyers or consumers outside Oklahoma.","source_ids":["ok-statute1357-553222-20261024","ok-tax-chapter65-2026-20261024","ok-tax-packet-e-202608-20261024"],"scope":"Distinct industry groups. A generic 50 percent test is not assigned to data processing SIC 7374.","locator":"Section 1357(21)(a) and (b); rule 54(a)(5); Packet E item 60"},"federal_sales_treatment":{"value":"Federal government sales count as sales to buyers outside Oklahoma for this qualification.","source_ids":["ok-statute1357-553222-20261024","ok-tax-chapter65-2026-20261024"],"scope":"Statutory classification rule, not actual applicant revenue.","locator":"Section 1357(21); rule 54(b)"},"purchase_scope":{"value":"Qualifying machinery and equipment, including computers, data processing equipment and related peripherals.","source_ids":["ok-statute1357-553222-20261024","ok-tax-chapter65-2026-20261024"],"scope":"A purchase exemption, not a blanket business tax exemption or verified savings. Rule examples include specified communications items.","locator":"Section 1357(21); rule 54(b) and (c)"},"electricity_scope":{"value":"Commerce says the SIC 7374 equipment and machinery exemption excludes electric power.","source_ids":["ok-commerce-data-center-tax-flyer-20261024"],"scope":"Agency summary for this equipment exemption. Electricity coverage from a different portal or mining program is not transferred.","locator":"Commerce sheet Sales Tax Exemption first paragraph"},"certification_clock":{"value":"The rule starts certification on July 1 after the income tax year used for the revenue statement ends, for twelve months, subject to annual review and recertification.","source_ids":["ok-tax-chapter65-2026-20261024","ok-tax-packet-e-202608-20261024"],"scope":"Individual certification and its dates remain unknown. This annual clock is not the portal letter term.","locator":"Rule 54(g); Packet E item 60"},"application_and_approval":{"value":"An annual eligibility affidavit is reviewed by the Tax Commission. The rule requires a signed sworn application with business activity, classification and prior income tax year revenue information; an approval letter follows a favorable determination.","source_ids":["ok-statute1357-553222-20261024","ok-tax-chapter65-2026-20261024","ok-tax-packet-e-202608-20261024"],"scope":"Application, review and certification are separate from actual benefit. No application is completed here.","locator":"Section 1357(21); rule 54(e) through (g); Packet E item 60"},"excluded_supplies":{"value":"The reviewed rule lists cleaning products, paper, pens and printout labels as outside the exemption.","source_ids":["ok-tax-chapter65-2026-20261024"],"scope":"Examples from the stated rule version, not an exhaustive applicant purchase determination.","locator":"Rule 54(d)"},"current_version_scope":{"value":"The official current code page shows supersession on November 1, 2026. Separate future November 1 and January 1 editions were captured and their relevant paragraphs compared.","source_ids":["ok-statute1357-553222-20261024"],"scope":"Future editions are not silently treated as operative on October 24. Unrelated amendments and other exemptions are outside this review.","locator":"Current official page header and future edition headers"},"agency_rule_version_scope":{"value":"The agency links a July 11, 2026 chapter edition, calls the posted copies unofficial and separately labels September 22 emergency adoption pending Governor approval.","source_ids":["ok-tax-agency-rules-index-20261024"],"scope":"Chapter date is not a new grant or an individual exemption effective date. Pending approval is not final adoption.","locator":"Agency rules introductory status blocks and table"},"potential_denial_or_revocation":{"value":"The rule permits denial, cancellation, suspension or revocation for noncompliance and other stated cause, through specified proceedings.","source_ids":["ok-tax-chapter65-2026-20261024"],"scope":"An available administrative action, not a finding against any applicant.","locator":"Rule 54(h)"},"individual_eligibility":{"value":null,"source_ids":["ok-statute1357-553222-20261024","ok-tax-chapter65-2026-20261024"],"scope":"No applicant specific classification or eligibility reviewed.","locator":"Public program framework only; no individual outcome sources reviewed","unknown_reason":"No applicant specific classification or eligibility reviewed."},"individual_application":{"value":null,"source_ids":["ok-statute1357-553222-20261024","ok-tax-chapter65-2026-20261024"],"scope":"No filed application or affidavit reviewed.","locator":"Public program framework only; no individual outcome sources reviewed","unknown_reason":"No filed application or affidavit reviewed."},"individual_approval":{"value":null,"source_ids":["ok-statute1357-553222-20261024","ok-tax-chapter65-2026-20261024"],"scope":"No approval or exemption letter reviewed.","locator":"Public program framework only; no individual outcome sources reviewed","unknown_reason":"No approval or exemption letter reviewed."},"individual_effective_on":{"value":null,"source_ids":["ok-statute1357-553222-20261024","ok-tax-chapter65-2026-20261024"],"scope":"No actual certification date established.","locator":"Public program framework only; no individual outcome sources reviewed","unknown_reason":"No actual certification date established."},"actual_tax_benefit":{"value":null,"source_ids":["ok-statute1357-553222-20261024","ok-tax-chapter65-2026-20261024"],"scope":"No actual exemption value or refund reviewed.","locator":"Public program framework only; no individual outcome sources reviewed","unknown_reason":"No actual exemption value or refund reviewed."},"reported_jobs":{"value":null,"source_ids":["ok-statute1357-553222-20261024","ok-tax-chapter65-2026-20261024"],"scope":"No actual employment established by this program review.","locator":"Public program framework only; no individual outcome sources reviewed","unknown_reason":"No actual employment established by this program review."},"actual_investment":{"value":null,"source_ids":["ok-statute1357-553222-20261024","ok-tax-chapter65-2026-20261024"],"scope":"No actual applicant capital investment established.","locator":"Public program framework only; no individual outcome sources reviewed","unknown_reason":"No actual applicant capital investment established."},"actual_load":{"value":null,"source_ids":["ok-statute1357-553222-20261024","ok-tax-chapter65-2026-20261024"],"scope":"No actual electricity use established.","locator":"Public program framework only; no individual outcome sources reviewed","unknown_reason":"No actual electricity use established."},"actual_compliance":{"value":null,"source_ids":["ok-statute1357-553222-20261024","ok-tax-chapter65-2026-20261024"],"scope":"No compliance determination reviewed.","locator":"Public program framework only; no individual outcome sources reviewed","unknown_reason":"No compliance determination reviewed."},"atlas_record_id":{"value":null,"source_ids":["ok-statute1357-553222-20261024","ok-tax-chapter65-2026-20261024"],"scope":"No exact Atlas facility join made.","locator":"Public program framework only; no individual outcome sources reviewed","unknown_reason":"No exact Atlas facility join made."}}},{"id":"incentive-ok-web-portal-1357-38","kind":"incentive_program","subject":"Oklahoma web portal exemption with separate certification term","state_codes":["ok"],"scope":"Specific sales tax program eligibility and approval process. Requested is not approved; eligibility is not an actual tax benefit.","fields":{"status":{"value":"program","source_ids":["ok-statute1357-553222-20261024"],"scope":"Reviewed exemption framework only. No applicant or project approval established.","locator":"Current section 1357 paragraphs 21 and 38"},"oklahoma_tax_classification_basis":{"value":"Separate computer and web portal eligibility and certification clocks","source_ids":["ok-statute1357-553222-20261024","ok-tax-chapter65-2026-20261024"],"scope":"Industry classification, revenue threshold and certificate term remain linked to the specific exemption.","locator":"Section 1357 paragraphs 21 and 38; complete rules 54 and 650"},"qualifying_activity":{"value":"An Oklahoma web search portal under NAICS 519130 operating websites with searchable databases of internet addresses and content, deriving at least 80 percent of annual gross revenue from sales to buyers or consumers outside Oklahoma.","source_ids":["ok-statute1357-553222-20261024","ok-tax-chapter65-2026-20261024","ok-tax-packet-e-202608-20261024"],"scope":"Specific statutory activity and revenue test. A data center label or any NAICS 519290 activity alone does not establish eligibility.","locator":"Section 1357(38); rule 650(a); Packet E item 53"},"commerce_classification_difference":{"value":"Commerce groups NAICS 519130 and 519290 in its portal summary; the reviewed statute, rule and application item expressly specify NAICS 519130.","source_ids":["ok-commerce-data-center-tax-flyer-20261024","ok-statute1357-553222-20261024","ok-tax-chapter65-2026-20261024","ok-tax-packet-e-202608-20261024"],"scope":"Broader promotional classification is retained as an agency statement, not substituted for the statutory portal definition.","locator":"Commerce sheet Sales Tax Exemption second paragraph; section 1357(38); rule 650(a); Packet E item 53"},"purchase_scope":{"value":"The statute lists goods, wares, merchandise, tangible personal property, machinery and equipment sold to the qualifying portal.","source_ids":["ok-statute1357-553222-20261024","ok-tax-chapter65-2026-20261024"],"scope":"Purchase eligibility is not an actual facility exemption, refund, capital investment or tax benefit.","locator":"Section 1357(38); rule 650(a)"},"electricity_scope":{"value":"Commerce describes the portal exemption as including electric power, computers and servers.","source_ids":["ok-commerce-data-center-tax-flyer-20261024"],"scope":"Agency description of the specific portal exemption, not coverage for every data center or the separate computer equipment program.","locator":"Commerce sheet Sales Tax Exemption second paragraph"},"certification_clock":{"value":"The reviewed rule makes the exemption letter effective on its letter date and continuing until revoked.","source_ids":["ok-tax-chapter65-2026-20261024"],"scope":"This is distinct from the computer equipment annual July 1 clock. No actual letter or current facility entitlement was reviewed.","locator":"Rule 650(e)"},"application_and_approval":{"value":"A written request and signed sworn affidavit supply the activity classification and completed income tax year revenue information. The Tax Commission reviews eligibility and issues a letter upon approval.","source_ids":["ok-tax-chapter65-2026-20261024","ok-tax-packet-e-202608-20261024"],"scope":"A request is not approval, and the letter date is not inferred from an application date.","locator":"Rule 650(b) through (e); Packet E item 53"},"transaction_conditions":{"value":"The reviewed rule limits the letter to property bought by the qualifying entity, invoiced to it and paid directly from its funds or check.","source_ids":["ok-tax-chapter65-2026-20261024"],"scope":"Conditions of the reviewed rule edition only. No invoices, payments or individual transaction ruling reviewed.","locator":"Rule 650(e)"},"current_version_scope":{"value":"The official current code page shows supersession on November 1, 2026. Separate future November 1 and January 1 editions were captured and their relevant paragraphs compared.","source_ids":["ok-statute1357-553222-20261024"],"scope":"Future editions are not silently treated as operative on October 24. Unrelated amendments and other exemptions are outside this review.","locator":"Current official page header and future edition headers"},"agency_rule_version_scope":{"value":"The agency links a July 11, 2026 chapter edition, calls the posted copies unofficial and separately labels September 22 emergency adoption pending Governor approval.","source_ids":["ok-tax-agency-rules-index-20261024"],"scope":"Chapter date is not a new grant or an individual exemption effective date. Pending approval is not final adoption.","locator":"Agency rules introductory status blocks and table"},"potential_denial_or_revocation":{"value":"The rule permits denial, cancellation, suspension or revocation for noncompliance and other stated cause, through specified proceedings.","source_ids":["ok-tax-chapter65-2026-20261024"],"scope":"An available administrative action, not a finding against any applicant.","locator":"Rule 650(g)"},"individual_eligibility":{"value":null,"source_ids":["ok-statute1357-553222-20261024","ok-tax-chapter65-2026-20261024"],"scope":"No applicant specific classification or eligibility reviewed.","locator":"Public program framework only; no individual outcome sources reviewed","unknown_reason":"No applicant specific classification or eligibility reviewed."},"individual_application":{"value":null,"source_ids":["ok-statute1357-553222-20261024","ok-tax-chapter65-2026-20261024"],"scope":"No filed application or affidavit reviewed.","locator":"Public program framework only; no individual outcome sources reviewed","unknown_reason":"No filed application or affidavit reviewed."},"individual_approval":{"value":null,"source_ids":["ok-statute1357-553222-20261024","ok-tax-chapter65-2026-20261024"],"scope":"No approval or exemption letter reviewed.","locator":"Public program framework only; no individual outcome sources reviewed","unknown_reason":"No approval or exemption letter reviewed."},"individual_effective_on":{"value":null,"source_ids":["ok-statute1357-553222-20261024","ok-tax-chapter65-2026-20261024"],"scope":"No actual certification date established.","locator":"Public program framework only; no individual outcome sources reviewed","unknown_reason":"No actual certification date established."},"actual_tax_benefit":{"value":null,"source_ids":["ok-statute1357-553222-20261024","ok-tax-chapter65-2026-20261024"],"scope":"No actual exemption value or refund reviewed.","locator":"Public program framework only; no individual outcome sources reviewed","unknown_reason":"No actual exemption value or refund reviewed."},"reported_jobs":{"value":null,"source_ids":["ok-statute1357-553222-20261024","ok-tax-chapter65-2026-20261024"],"scope":"No actual employment established by this program review.","locator":"Public program framework only; no individual outcome sources reviewed","unknown_reason":"No actual employment established by this program review."},"actual_investment":{"value":null,"source_ids":["ok-statute1357-553222-20261024","ok-tax-chapter65-2026-20261024"],"scope":"No actual applicant capital investment established.","locator":"Public program framework only; no individual outcome sources reviewed","unknown_reason":"No actual applicant capital investment established."},"actual_load":{"value":null,"source_ids":["ok-statute1357-553222-20261024","ok-tax-chapter65-2026-20261024"],"scope":"No actual electricity use established.","locator":"Public program framework only; no individual outcome sources reviewed","unknown_reason":"No actual electricity use established."},"actual_compliance":{"value":null,"source_ids":["ok-statute1357-553222-20261024","ok-tax-chapter65-2026-20261024"],"scope":"No compliance determination reviewed.","locator":"Public program framework only; no individual outcome sources reviewed","unknown_reason":"No compliance determination reviewed."},"atlas_record_id":{"value":null,"source_ids":["ok-statute1357-553222-20261024","ok-tax-chapter65-2026-20261024"],"scope":"No exact Atlas facility join made.","locator":"Public program framework only; no individual outcome sources reviewed","unknown_reason":"No exact Atlas facility join made."}}}],"sources":{"ok-statute1357-553222-20261024":{"url":"https://www.oscn.net/applications/oscn/DeliverDocument.asp?CiteID=553222","title":"Oklahoma current official section 1357, paragraphs 21 and 38","publisher":"Oklahoma State Courts Network","published_on":null,"date_note":"Exact first publication day not established. Code supersession, chapter effect, packet revision month, individual certification date and checked date remain separate.","checked_at":"2026-10-24T05:25:54.276882+00:00","sha256":"39dce756c8c909c90559df7924789a4121e0b428558bfe789ab7ede4f3e205ed","scope":"Current version identified by official index, with supersession scheduled November 1, 2026. Complete paragraphs 21 and 38 and document version notices read. Other tax exemptions not substantively reviewed. Future November and January editions separately captured but not substituted as current law.","tier":"A","establishes_status":["program"]},"ok-tax-chapter65-2026-20261024":{"url":"https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/rules-and-policies/agency-rules/2026/Chapter65-SalesandUseTax-2026.pdf","title":"Oklahoma Tax Commission 2026 Chapter 65, complete bounded computer and portal rules","publisher":"Oklahoma Tax Commission","published_on":null,"date_note":"Exact first publication day not established. Code supersession, chapter effect, packet revision month, individual certification date and checked date remain separate.","checked_at":"2026-10-24T05:26:26.516628+00:00","sha256":"062d71eecd8268243f3342dccd834f461aa01010040645251c2133863baaf906","scope":"Agency explicitly labels these copies unofficial. Complete computer equipment rule 54, PDF pages 71 through 73, and web portal rule 650, PDF pages 152 and 153, read and all five originals viewed. Other chapters and other exemptions outside this bounded review.","tier":"A","establishes_status":["program"]},"ok-tax-packet-e-202608-20261024":{"url":"https://www.oklahoma.gov/content/dam/ok/en/tax/documents/forms/businesses/general/Packet-E.pdf","title":"Oklahoma sales tax exemption Packet E, revised August 2026","publisher":"Oklahoma Tax Commission","published_on":null,"date_note":"Exact first publication day not established. Code supersession, chapter effect, packet revision month, individual certification date and checked date remain separate.","checked_at":"2026-10-24T05:25:28.594882+00:00","sha256":"9abefd219e85e96462f16d004c6f64a7f96670697c7cfa6bcf4ac24edd638594","scope":"Cover and complete items 53 and 60 read and originals viewed, PDF pages 1, 21 and 22. August 2026 is a revision month, not an exact publication day. Other exemptions and actual submitted applications not reviewed.","tier":"A","establishes_status":["program"]},"ok-commerce-data-center-tax-flyer-20261024":{"url":"https://www.okcommerce.gov/wp-content/uploads/Data-Center-Industry-Tax-Incentives.pdf","title":"Oklahoma Commerce data center tax incentive information sheet","publisher":"Oklahoma Department of Commerce","published_on":null,"date_note":"Exact first publication day not established. Code supersession, chapter effect, packet revision month, individual certification date and checked date remain separate.","checked_at":"2026-10-24T05:25:28.703919+00:00","sha256":"81b3a9a756bbd84911521d0c474eb8eaf916627cd10794a5ba7bf57b8044a5a1","scope":"Complete one page information sheet read and original viewed. Summary classifications and electricity descriptions are agency statements, not a facility eligibility determination, property exemption or actual award.","tier":"A","establishes_status":["program"]},"ok-tax-agency-rules-index-20261024":{"url":"https://oklahoma.gov/tax/reporting-resources/rules-policies/agency-rules.html","title":"Oklahoma Tax Commission agency rule versions and pending emergency status","publisher":"Oklahoma Tax Commission","published_on":null,"date_note":"Exact first publication day not established. Code supersession, chapter effect, packet revision month, individual certification date and checked date remain separate.","checked_at":"2026-10-24T05:26:18.596823+00:00","sha256":"c55c4c0d9373236105ec01c17ca03bfc13fecaba5518e7a430626b575f41b855","scope":"Complete rules status block, version table and observed current chapter links read. July 11, 2026 is a chapter edition effective date, not the original enactment day of every included rule. September 22 adopted emergency rules are explicitly pending Governor approval; heading alone is not final approval.","tier":"A","establishes_status":["program"]}},"details":[{"id":"incentive-ok-computer-equipment-1357-21","html":"<article><h3>Oklahoma computer equipment exemption with separate industry revenue tests</h3><p class=\"layer-scope\">Specific sales tax program eligibility and approval process. Requested is not approved; eligibility is not an actual tax benefit.</p><dl class=\"layer-fields\"><dt>Status</dt><dd>program<span class=\"layer-source\"><a href=\"https://www.oscn.net/applications/oscn/DeliverDocument.asp?CiteID=553222\">Oklahoma State Courts Network</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">Reviewed exemption framework only. No applicant or project approval established. Locator: Current section 1357 paragraphs 21 and 38.</p></dd><dt>Oklahoma tax classification basis</dt><dd>Separate computer and web portal eligibility and certification clocks<span class=\"layer-source\"><a href=\"https://www.oscn.net/applications/oscn/DeliverDocument.asp?CiteID=553222\">Oklahoma State Courts Network</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/rules-and-policies/agency-rules/2026/Chapter65-SalesandUseTax-2026.pdf\">Oklahoma Tax Commission</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">Industry classification, revenue threshold and certificate term remain linked to the specific exemption. Locator: Section 1357 paragraphs 21 and 38; complete rules 54 and 650.</p></dd><dt>Qualifying activity</dt><dd>SIC 7372 and 7373 use an at least 50 percent annual gross revenue test; SIC 7374 uses at least 80 percent. Revenue must be from products or services sold to buyers or consumers outside Oklahoma.<span class=\"layer-source\"><a href=\"https://www.oscn.net/applications/oscn/DeliverDocument.asp?CiteID=553222\">Oklahoma State Courts Network</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/rules-and-policies/agency-rules/2026/Chapter65-SalesandUseTax-2026.pdf\">Oklahoma Tax Commission</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://www.oklahoma.gov/content/dam/ok/en/tax/documents/forms/businesses/general/Packet-E.pdf\">Oklahoma Tax Commission</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">Distinct industry groups. A generic 50 percent test is not assigned to data processing SIC 7374. Locator: Section 1357(21)(a) and (b); rule 54(a)(5); Packet E item 60.</p></dd><dt>Federal sales treatment</dt><dd>Federal government sales count as sales to buyers outside Oklahoma for this qualification.<span class=\"layer-source\"><a href=\"https://www.oscn.net/applications/oscn/DeliverDocument.asp?CiteID=553222\">Oklahoma State Courts Network</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/rules-and-policies/agency-rules/2026/Chapter65-SalesandUseTax-2026.pdf\">Oklahoma Tax Commission</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">Statutory classification rule, not actual applicant revenue. Locator: Section 1357(21); rule 54(b).</p></dd><dt>Purchase scope</dt><dd>Qualifying machinery and equipment, including computers, data processing equipment and related peripherals.<span class=\"layer-source\"><a href=\"https://www.oscn.net/applications/oscn/DeliverDocument.asp?CiteID=553222\">Oklahoma State Courts Network</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/rules-and-policies/agency-rules/2026/Chapter65-SalesandUseTax-2026.pdf\">Oklahoma Tax Commission</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">A purchase exemption, not a blanket business tax exemption or verified savings. Rule examples include specified communications items. Locator: Section 1357(21); rule 54(b) and (c).</p></dd><dt>Electricity scope</dt><dd>Commerce says the SIC 7374 equipment and machinery exemption excludes electric power.<span class=\"layer-source\"><a href=\"https://www.okcommerce.gov/wp-content/uploads/Data-Center-Industry-Tax-Incentives.pdf\">Oklahoma Department of Commerce</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">Agency summary for this equipment exemption. Electricity coverage from a different portal or mining program is not transferred. Locator: Commerce sheet Sales Tax Exemption first paragraph.</p></dd><dt>Certification clock</dt><dd>The rule starts certification on July 1 after the income tax year used for the revenue statement ends, for twelve months, subject to annual review and recertification.<span class=\"layer-source\"><a href=\"https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/rules-and-policies/agency-rules/2026/Chapter65-SalesandUseTax-2026.pdf\">Oklahoma Tax Commission</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://www.oklahoma.gov/content/dam/ok/en/tax/documents/forms/businesses/general/Packet-E.pdf\">Oklahoma Tax Commission</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">Individual certification and its dates remain unknown. This annual clock is not the portal letter term. Locator: Rule 54(g); Packet E item 60.</p></dd><dt>Application and approval</dt><dd>An annual eligibility affidavit is reviewed by the Tax Commission. The rule requires a signed sworn application with business activity, classification and prior income tax year revenue information; an approval letter follows a favorable determination.<span class=\"layer-source\"><a href=\"https://www.oscn.net/applications/oscn/DeliverDocument.asp?CiteID=553222\">Oklahoma State Courts Network</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/rules-and-policies/agency-rules/2026/Chapter65-SalesandUseTax-2026.pdf\">Oklahoma Tax Commission</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://www.oklahoma.gov/content/dam/ok/en/tax/documents/forms/businesses/general/Packet-E.pdf\">Oklahoma Tax Commission</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">Application, review and certification are separate from actual benefit. No application is completed here. Locator: Section 1357(21); rule 54(e) through (g); Packet E item 60.</p></dd><dt>Excluded supplies</dt><dd>The reviewed rule lists cleaning products, paper, pens and printout labels as outside the exemption.<span class=\"layer-source\"><a href=\"https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/rules-and-policies/agency-rules/2026/Chapter65-SalesandUseTax-2026.pdf\">Oklahoma Tax Commission</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">Examples from the stated rule version, not an exhaustive applicant purchase determination. Locator: Rule 54(d).</p></dd><dt>Current version scope</dt><dd>The official current code page shows supersession on November 1, 2026. Separate future November 1 and January 1 editions were captured and their relevant paragraphs compared.<span class=\"layer-source\"><a href=\"https://www.oscn.net/applications/oscn/DeliverDocument.asp?CiteID=553222\">Oklahoma State Courts Network</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">Future editions are not silently treated as operative on October 24. Unrelated amendments and other exemptions are outside this review. Locator: Current official page header and future edition headers.</p></dd><dt>Agency rule version scope</dt><dd>The agency links a July 11, 2026 chapter edition, calls the posted copies unofficial and separately labels September 22 emergency adoption pending Governor approval.<span class=\"layer-source\"><a href=\"https://oklahoma.gov/tax/reporting-resources/rules-policies/agency-rules.html\">Oklahoma Tax Commission</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">Chapter date is not a new grant or an individual exemption effective date. Pending approval is not final adoption. Locator: Agency rules introductory status blocks and table.</p></dd><dt>Potential denial or revocation</dt><dd>The rule permits denial, cancellation, suspension or revocation for noncompliance and other stated cause, through specified proceedings.<span class=\"layer-source\"><a href=\"https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/rules-and-policies/agency-rules/2026/Chapter65-SalesandUseTax-2026.pdf\">Oklahoma Tax Commission</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">An available administrative action, not a finding against any applicant. Locator: Rule 54(h).</p></dd><dt>Individual eligibility</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://www.oscn.net/applications/oscn/DeliverDocument.asp?CiteID=553222\">Oklahoma State Courts Network</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/rules-and-policies/agency-rules/2026/Chapter65-SalesandUseTax-2026.pdf\">Oklahoma Tax Commission</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">No applicant specific classification or eligibility reviewed. Locator: Public program framework only; no individual outcome sources reviewed.</p></dd><dt>Individual application</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://www.oscn.net/applications/oscn/DeliverDocument.asp?CiteID=553222\">Oklahoma State Courts Network</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/rules-and-policies/agency-rules/2026/Chapter65-SalesandUseTax-2026.pdf\">Oklahoma Tax Commission</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">No filed application or affidavit reviewed. Locator: Public program framework only; no individual outcome sources reviewed.</p></dd><dt>Individual approval</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://www.oscn.net/applications/oscn/DeliverDocument.asp?CiteID=553222\">Oklahoma State Courts Network</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/rules-and-policies/agency-rules/2026/Chapter65-SalesandUseTax-2026.pdf\">Oklahoma Tax Commission</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">No approval or exemption letter reviewed. Locator: Public program framework only; no individual outcome sources reviewed.</p></dd><dt>Individual effective on</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://www.oscn.net/applications/oscn/DeliverDocument.asp?CiteID=553222\">Oklahoma State Courts Network</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/rules-and-policies/agency-rules/2026/Chapter65-SalesandUseTax-2026.pdf\">Oklahoma Tax Commission</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">No actual certification date established. Locator: Public program framework only; no individual outcome sources reviewed.</p></dd><dt>Actual tax benefit</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://www.oscn.net/applications/oscn/DeliverDocument.asp?CiteID=553222\">Oklahoma State Courts Network</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/rules-and-policies/agency-rules/2026/Chapter65-SalesandUseTax-2026.pdf\">Oklahoma Tax Commission</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">No actual exemption value or refund reviewed. Locator: Public program framework only; no individual outcome sources reviewed.</p></dd><dt>Reported jobs</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://www.oscn.net/applications/oscn/DeliverDocument.asp?CiteID=553222\">Oklahoma State Courts Network</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/rules-and-policies/agency-rules/2026/Chapter65-SalesandUseTax-2026.pdf\">Oklahoma Tax Commission</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">No actual employment established by this program review. Locator: Public program framework only; no individual outcome sources reviewed.</p></dd><dt>Actual investment</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://www.oscn.net/applications/oscn/DeliverDocument.asp?CiteID=553222\">Oklahoma State Courts Network</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/rules-and-policies/agency-rules/2026/Chapter65-SalesandUseTax-2026.pdf\">Oklahoma Tax Commission</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">No actual applicant capital investment established. Locator: Public program framework only; no individual outcome sources reviewed.</p></dd><dt>Actual load</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://www.oscn.net/applications/oscn/DeliverDocument.asp?CiteID=553222\">Oklahoma State Courts Network</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/rules-and-policies/agency-rules/2026/Chapter65-SalesandUseTax-2026.pdf\">Oklahoma Tax Commission</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">No actual electricity use established. Locator: Public program framework only; no individual outcome sources reviewed.</p></dd><dt>Actual compliance</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://www.oscn.net/applications/oscn/DeliverDocument.asp?CiteID=553222\">Oklahoma State Courts Network</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/rules-and-policies/agency-rules/2026/Chapter65-SalesandUseTax-2026.pdf\">Oklahoma Tax Commission</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">No compliance determination reviewed. Locator: Public program framework only; no individual outcome sources reviewed.</p></dd><dt>Atlas record id</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://www.oscn.net/applications/oscn/DeliverDocument.asp?CiteID=553222\">Oklahoma State Courts Network</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/rules-and-policies/agency-rules/2026/Chapter65-SalesandUseTax-2026.pdf\">Oklahoma Tax Commission</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">No exact Atlas facility join made. Locator: Public program framework only; no individual outcome sources reviewed.</p></dd></dl></article>"},{"id":"incentive-ok-web-portal-1357-38","html":"<article><h3>Oklahoma web portal exemption with separate certification term</h3><p class=\"layer-scope\">Specific sales tax program eligibility and approval process. Requested is not approved; eligibility is not an actual tax benefit.</p><dl class=\"layer-fields\"><dt>Status</dt><dd>program<span class=\"layer-source\"><a href=\"https://www.oscn.net/applications/oscn/DeliverDocument.asp?CiteID=553222\">Oklahoma State Courts Network</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">Reviewed exemption framework only. No applicant or project approval established. Locator: Current section 1357 paragraphs 21 and 38.</p></dd><dt>Oklahoma tax classification basis</dt><dd>Separate computer and web portal eligibility and certification clocks<span class=\"layer-source\"><a href=\"https://www.oscn.net/applications/oscn/DeliverDocument.asp?CiteID=553222\">Oklahoma State Courts Network</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/rules-and-policies/agency-rules/2026/Chapter65-SalesandUseTax-2026.pdf\">Oklahoma Tax Commission</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">Industry classification, revenue threshold and certificate term remain linked to the specific exemption. Locator: Section 1357 paragraphs 21 and 38; complete rules 54 and 650.</p></dd><dt>Qualifying activity</dt><dd>An Oklahoma web search portal under NAICS 519130 operating websites with searchable databases of internet addresses and content, deriving at least 80 percent of annual gross revenue from sales to buyers or consumers outside Oklahoma.<span class=\"layer-source\"><a href=\"https://www.oscn.net/applications/oscn/DeliverDocument.asp?CiteID=553222\">Oklahoma State Courts Network</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/rules-and-policies/agency-rules/2026/Chapter65-SalesandUseTax-2026.pdf\">Oklahoma Tax Commission</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://www.oklahoma.gov/content/dam/ok/en/tax/documents/forms/businesses/general/Packet-E.pdf\">Oklahoma Tax Commission</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">Specific statutory activity and revenue test. A data center label or any NAICS 519290 activity alone does not establish eligibility. Locator: Section 1357(38); rule 650(a); Packet E item 53.</p></dd><dt>Commerce classification difference</dt><dd>Commerce groups NAICS 519130 and 519290 in its portal summary; the reviewed statute, rule and application item expressly specify NAICS 519130.<span class=\"layer-source\"><a href=\"https://www.okcommerce.gov/wp-content/uploads/Data-Center-Industry-Tax-Incentives.pdf\">Oklahoma Department of Commerce</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://www.oscn.net/applications/oscn/DeliverDocument.asp?CiteID=553222\">Oklahoma State Courts Network</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/rules-and-policies/agency-rules/2026/Chapter65-SalesandUseTax-2026.pdf\">Oklahoma Tax Commission</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://www.oklahoma.gov/content/dam/ok/en/tax/documents/forms/businesses/general/Packet-E.pdf\">Oklahoma Tax Commission</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">Broader promotional classification is retained as an agency statement, not substituted for the statutory portal definition. Locator: Commerce sheet Sales Tax Exemption second paragraph; section 1357(38); rule 650(a); Packet E item 53.</p></dd><dt>Purchase scope</dt><dd>The statute lists goods, wares, merchandise, tangible personal property, machinery and equipment sold to the qualifying portal.<span class=\"layer-source\"><a href=\"https://www.oscn.net/applications/oscn/DeliverDocument.asp?CiteID=553222\">Oklahoma State Courts Network</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/rules-and-policies/agency-rules/2026/Chapter65-SalesandUseTax-2026.pdf\">Oklahoma Tax Commission</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">Purchase eligibility is not an actual facility exemption, refund, capital investment or tax benefit. Locator: Section 1357(38); rule 650(a).</p></dd><dt>Electricity scope</dt><dd>Commerce describes the portal exemption as including electric power, computers and servers.<span class=\"layer-source\"><a href=\"https://www.okcommerce.gov/wp-content/uploads/Data-Center-Industry-Tax-Incentives.pdf\">Oklahoma Department of Commerce</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">Agency description of the specific portal exemption, not coverage for every data center or the separate computer equipment program. Locator: Commerce sheet Sales Tax Exemption second paragraph.</p></dd><dt>Certification clock</dt><dd>The reviewed rule makes the exemption letter effective on its letter date and continuing until revoked.<span class=\"layer-source\"><a href=\"https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/rules-and-policies/agency-rules/2026/Chapter65-SalesandUseTax-2026.pdf\">Oklahoma Tax Commission</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">This is distinct from the computer equipment annual July 1 clock. No actual letter or current facility entitlement was reviewed. Locator: Rule 650(e).</p></dd><dt>Application and approval</dt><dd>A written request and signed sworn affidavit supply the activity classification and completed income tax year revenue information. The Tax Commission reviews eligibility and issues a letter upon approval.<span class=\"layer-source\"><a href=\"https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/rules-and-policies/agency-rules/2026/Chapter65-SalesandUseTax-2026.pdf\">Oklahoma Tax Commission</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://www.oklahoma.gov/content/dam/ok/en/tax/documents/forms/businesses/general/Packet-E.pdf\">Oklahoma Tax Commission</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">A request is not approval, and the letter date is not inferred from an application date. Locator: Rule 650(b) through (e); Packet E item 53.</p></dd><dt>Transaction conditions</dt><dd>The reviewed rule limits the letter to property bought by the qualifying entity, invoiced to it and paid directly from its funds or check.<span class=\"layer-source\"><a href=\"https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/rules-and-policies/agency-rules/2026/Chapter65-SalesandUseTax-2026.pdf\">Oklahoma Tax Commission</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">Conditions of the reviewed rule edition only. No invoices, payments or individual transaction ruling reviewed. Locator: Rule 650(e).</p></dd><dt>Current version scope</dt><dd>The official current code page shows supersession on November 1, 2026. Separate future November 1 and January 1 editions were captured and their relevant paragraphs compared.<span class=\"layer-source\"><a href=\"https://www.oscn.net/applications/oscn/DeliverDocument.asp?CiteID=553222\">Oklahoma State Courts Network</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">Future editions are not silently treated as operative on October 24. Unrelated amendments and other exemptions are outside this review. Locator: Current official page header and future edition headers.</p></dd><dt>Agency rule version scope</dt><dd>The agency links a July 11, 2026 chapter edition, calls the posted copies unofficial and separately labels September 22 emergency adoption pending Governor approval.<span class=\"layer-source\"><a href=\"https://oklahoma.gov/tax/reporting-resources/rules-policies/agency-rules.html\">Oklahoma Tax Commission</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">Chapter date is not a new grant or an individual exemption effective date. Pending approval is not final adoption. Locator: Agency rules introductory status blocks and table.</p></dd><dt>Potential denial or revocation</dt><dd>The rule permits denial, cancellation, suspension or revocation for noncompliance and other stated cause, through specified proceedings.<span class=\"layer-source\"><a href=\"https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/rules-and-policies/agency-rules/2026/Chapter65-SalesandUseTax-2026.pdf\">Oklahoma Tax Commission</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">An available administrative action, not a finding against any applicant. Locator: Rule 650(g).</p></dd><dt>Individual eligibility</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://www.oscn.net/applications/oscn/DeliverDocument.asp?CiteID=553222\">Oklahoma State Courts Network</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/rules-and-policies/agency-rules/2026/Chapter65-SalesandUseTax-2026.pdf\">Oklahoma Tax Commission</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">No applicant specific classification or eligibility reviewed. Locator: Public program framework only; no individual outcome sources reviewed.</p></dd><dt>Individual application</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://www.oscn.net/applications/oscn/DeliverDocument.asp?CiteID=553222\">Oklahoma State Courts Network</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/rules-and-policies/agency-rules/2026/Chapter65-SalesandUseTax-2026.pdf\">Oklahoma Tax Commission</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">No filed application or affidavit reviewed. Locator: Public program framework only; no individual outcome sources reviewed.</p></dd><dt>Individual approval</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://www.oscn.net/applications/oscn/DeliverDocument.asp?CiteID=553222\">Oklahoma State Courts Network</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/rules-and-policies/agency-rules/2026/Chapter65-SalesandUseTax-2026.pdf\">Oklahoma Tax Commission</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">No approval or exemption letter reviewed. Locator: Public program framework only; no individual outcome sources reviewed.</p></dd><dt>Individual effective on</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://www.oscn.net/applications/oscn/DeliverDocument.asp?CiteID=553222\">Oklahoma State Courts Network</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/rules-and-policies/agency-rules/2026/Chapter65-SalesandUseTax-2026.pdf\">Oklahoma Tax Commission</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">No actual certification date established. Locator: Public program framework only; no individual outcome sources reviewed.</p></dd><dt>Actual tax benefit</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://www.oscn.net/applications/oscn/DeliverDocument.asp?CiteID=553222\">Oklahoma State Courts Network</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/rules-and-policies/agency-rules/2026/Chapter65-SalesandUseTax-2026.pdf\">Oklahoma Tax Commission</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">No actual exemption value or refund reviewed. Locator: Public program framework only; no individual outcome sources reviewed.</p></dd><dt>Reported jobs</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://www.oscn.net/applications/oscn/DeliverDocument.asp?CiteID=553222\">Oklahoma State Courts Network</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/rules-and-policies/agency-rules/2026/Chapter65-SalesandUseTax-2026.pdf\">Oklahoma Tax Commission</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">No actual employment established by this program review. Locator: Public program framework only; no individual outcome sources reviewed.</p></dd><dt>Actual investment</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://www.oscn.net/applications/oscn/DeliverDocument.asp?CiteID=553222\">Oklahoma State Courts Network</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/rules-and-policies/agency-rules/2026/Chapter65-SalesandUseTax-2026.pdf\">Oklahoma Tax Commission</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">No actual applicant capital investment established. Locator: Public program framework only; no individual outcome sources reviewed.</p></dd><dt>Actual load</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://www.oscn.net/applications/oscn/DeliverDocument.asp?CiteID=553222\">Oklahoma State Courts Network</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/rules-and-policies/agency-rules/2026/Chapter65-SalesandUseTax-2026.pdf\">Oklahoma Tax Commission</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">No actual electricity use established. Locator: Public program framework only; no individual outcome sources reviewed.</p></dd><dt>Actual compliance</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://www.oscn.net/applications/oscn/DeliverDocument.asp?CiteID=553222\">Oklahoma State Courts Network</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/rules-and-policies/agency-rules/2026/Chapter65-SalesandUseTax-2026.pdf\">Oklahoma Tax Commission</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">No compliance determination reviewed. Locator: Public program framework only; no individual outcome sources reviewed.</p></dd><dt>Atlas record id</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://www.oscn.net/applications/oscn/DeliverDocument.asp?CiteID=553222\">Oklahoma State Courts Network</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/rules-and-policies/agency-rules/2026/Chapter65-SalesandUseTax-2026.pdf\">Oklahoma Tax Commission</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">No exact Atlas facility join made. Locator: Public program framework only; no individual outcome sources reviewed.</p></dd></dl></article>"}]}