This bill amends Section 1356 of Title 68 of the Oklahoma Statutes to enhance sales tax exemptions for governmental and nonprofit entities, particularly those providing support to underserved students and various charitable organizations. Key provisions include new exemptions for organizations supplying clothing and school supplies to students, as well as for materials and equipment used in construction or improvement projects by qualifying organizations. The bill also clarifies eligibility criteria for tax-exempt organizations, requiring documentation to ensure compliance with federal tax regulations and to streamline the process for obtaining exemptions.

Additionally, the bill updates legal terminology and references, such as changing "handicapped" to "disabled" and modifying the designation of certain organizations. It expands the list of eligible organizations to include those supporting veterans, disaster recovery efforts, and shelters for abused children, while also establishing a framework for refund claims related to sales tax exemptions. The bill is set to take effect on November 1, 2025, and aims to improve educational resources and infrastructure for underserved communities, thereby supporting both students and the organizations that serve them.

Statutes affected:
Introduced: 68-1356