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.
• You are 65 years of age or older by 12/31/2012.
• 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.

Persons who have received TANF (temporary assistance for needy families) for any month in the year of 2012 will not be eligible for the sales tax credit or refund.

Also, a person convicted of a felony shall not be permitted to file a claim for sales tax relief for any year for which that person is an inmate in the custody of the Department of Corrections for any part of that year.