Bill No. 59, introduced by Senators Rader and Schreiber, amends Section 1356 of the Oklahoma Statutes to enhance sales tax exemptions for governmental and nonprofit entities. The bill specifies exemptions for sales of tangible personal property or services to federal and state governments, political subdivisions, and certain nonprofit organizations, including the Boy Scouts of America, Girl Scouts of the U.S.A., and Camp Fire USA. A new requirement mandates that individuals making purchases on behalf of these entities must certify in writing that the purchases are for the respective public or nonprofit organization. Additionally, the bill updates the accreditation language for museums, changing references from the "American Association of Museums" to the "American Alliance of Museums," and clarifies exemptions for sales to youth camps and cultural organizations.

The bill further modifies existing tax exemption provisions by requiring organizations to provide proof of membership status to qualify for exemptions, including specific membership numbers and chapter counts for certain groups. It updates the language regarding the number of members in a national volunteer women's service organization from "168,000" to "one hundred sixty-eight thousand" and from "3,000" to "three thousand" chapters. New exemptions are introduced for organizations assisting veterans transitioning to civilian life and those providing school supplies to underserved students. The bill establishes a timeline for implementation, with certain provisions becoming effective on specific dates, and emphasizes the need for documentation to ensure compliance with tax exemption criteria, ultimately aiming to streamline the process for qualifying for tax exemptions while supporting various sectors in Oklahoma.

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