O.S. 68-5010 sections 1-7: To file for sales tax relief, you must be an Oklahoma resident and physically live in Oklahoma for the entire year. Your total gross household income cannot exceed $20,000 unless one of the following applies:
- You can claim an exemption for your dependent, or
- You are 65 years of age or older by 12/31/06, or
- You have a physical disability constituting a substantial handicap to employment (provide proof, see Form 538-S).
If any one of the above three items pertains to you, your total gross household income limit is increased to $50,000. Fill out and enclose Form 538-S if you qualify for this credit.
The Department of Human Services will make sales tax refunds to persons who have been continuously receiving aid to the aged, blind and disabled or Medicaid payment for nursing home care. These individuals do not need to file claims directly with the Tax Commission.