A special exemption has been enacted to support Oklahoma taxpayers who donate property that was withdrawn from their inventory to reconstruction related to the 2013 tornados. Oklahoma taxpayers should normally include in gross proceeds the sales value of items withdrawn from inventory for self-use. However, with this special exemption, no tax is due on tangible personal property that has been donated to assist persons affected by a tornado occurring in calendar year 2013 for which a Presidential Major Disaster Declaration is issued. Additionally, the 1% vendor compensation for timely reporting and payment of sales tax is permitted if a delinquency in filing a sales tax report or in remitting sales tax was due to such a tornado occurring in calendar year 2013. (S.B. 330, Laws 2013, effective May 29, 2013)