OklahomaHorses Magazine September 2021

September/October 2021 • OklahomaHorses 27 1 Effective July 1, 2021, “The Oklahoma Tax Commission shall accept any of the following as proof of eligibility for the exemptions authorized by this section or pursuant to Section 1358 of this title. 1. A copy of IRS Schedule F, a copy of IRS form 1065 or a copy of IRS form 4835, or any equivalent form prescribed by the Internal Reve- nue Service, with respect to a federal income tax return; 2. A one-page business description form provided by the Oklahoma Tax Commission; 3. Farm Service Agency form 156EZ; or 4. Other documents at the discretion of the Oklahoma Tax Commis- sion that verify active agriculture production.” Okla. Stat. tit. 68, § 1358.1(D). 2 https:/ /www.irs.gov/instructions/i1040sf. 3 https:/ /www.irs.gov/forms-pubs/ ab out-form-4835. This article does not constitute legal advice and is intended to be used for educational purposes only. ABOUT THE AUTHOR MaryWestman is an Oklahoma attorney with an M.B.A., a Morgan horse breeder, and a registered nurse. A native of West Virginia, she now lives with her husband, David, in Norman, Oklahoma. She can be contacted at mpwestman@perridunn.com. © Mary Westman 2021. All Rights Reserved. your horse ownership alone. Okla. Admin. Code 710:65-13- 15. Last, horse owners/operations that otherwise meet all the requirements for an ag sales tax exemption permit must also be current on all real and personal property taxes to obtain a permit.