- They weren't a resident of Oklahoma for the entire year.
- They received TANF (Temporary Assistance for Needy Families) for any month during 2013.
- They were convicted of a felony and were an inmate in the custody of the Department of Corrections for any portion of the year.
- They're living in Oklahoma under a visa.
Your dependent isn't eligible for the Oklahoma Sales Tax Credit if any of the following conditions apply to them: