The bill amends Section 1356 of Title 68 of the Oklahoma Statutes to enhance sales tax exemptions for governmental and nonprofit entities, particularly focusing on organizations that provide clothing or supplies to certain students. It requires these organizations to submit specific documentation to qualify for the exemption. The bill also updates statutory language for clarity, including the insertion of "the" before "U.S.A." in reference to the Girl Scouts and the addition of "Reservoir" to "Fort Cobb" in the list of exempt entities. Furthermore, it replaces "Association" with "Alliance" in references to museums to align with current accreditation standards.

In addition to these changes, the bill clarifies definitions related to tax exemptions for organizations under the Internal Revenue Code of 1986, specifying that certain properties do not qualify for exemptions related to space flight support. It establishes a cap on total sales tax exemptions claimed, ensuring claims do not exceed $650,000, and outlines the refund application process with an emphasis on documentation and timely filing. Notable deletions include the replacement of "Career Technology Student Organizations" with "career technology student organizations" and the update of "handicapped" to "disabled." The bill is set to take effect on November 1, 2025.

Statutes affected:
Introduced: 68-1356
Floor (House): 68-1356
Floor (Senate): 68-1356
Engrossed: 68-1356
Amended And Engrossed: 68-1356
Enrolled (final version): 68-1356