Senate Bill No. 49 amends Section 1356 of Title 68 of the Oklahoma Statutes to clarify and expand exemptions from sales tax for governmental and nonprofit entities. The bill specifically exempts sales of tangible personal property or services to organizations such as the Boy Scouts of America, Girl Scouts of the U.S.A., and Camp Fire USA, as well as private educational institutions and various nonprofit organizations. Key insertions include the addition of language regarding exemptions for the University Hospitals Trust and nonprofit entities with joint operating agreements, effective July 1, 2022. The bill also modifies existing language, replacing "Association" with "Alliance" in references to accredited museums and updating terminology to reflect contemporary standards, such as changing "handicapped" to "disabled."

Additionally, the bill introduces new requirements for organizations seeking tax exemptions, including a notarized letter from their president or chairman detailing the services provided. It expands the scope of tax exemptions to include organizations that assist with disaster recovery, provide educational services for developmentally disabled individuals, and support child welfare initiatives. The bill emphasizes the need for documentation to verify eligibility for these exemptions and outlines specific criteria for organizations, such as membership requirements for certain groups. The bill is set to take effect on November 1, 2025, following its approval by the Committee on Appropriations.

Statutes affected:
Introduced: 68-1356
Floor (Senate): 68-1356