Senate Bill No. 49 amends Section 1356 of Title 68 of the Oklahoma Statutes to clarify and update sales tax exemptions for governmental and nonprofit entities. The bill specifies that 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 are exempt from sales tax. It also introduces new language regarding the certification process for purchases made on behalf of exempt entities, emphasizing the need for written certification to prevent misuse. Additionally, the bill updates terminology, changing "Association" to "Alliance" in reference to museums, and modifies existing language to replace terms like "handicapped" with "disabled."

Furthermore, the bill expands exemptions for organizations tax-exempt under the Internal Revenue Code, particularly those involved in education, community service, and support for veterans. It establishes specific conditions for qualifying for tax exemptions, including the requirement for organizations to provide proof of nonprofit status and documentation for refunds. The bill also introduces a requirement for a notarized letter from the organization's president or chairman detailing services provided, enhancing transparency and accountability. 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