This bill amends Section 1356 of Title 68 of the Oklahoma Statutes to update sales tax exemptions for governmental and nonprofit entities, particularly focusing on museums. It changes the accreditation reference from the "American Association of Museums" to the "American Alliance of Museums" and clarifies that sales of tangible personal property or services to accredited museums are exempt from sales tax, provided these purchases are certified in writing. Additionally, sales of admission tickets to accredited museums are exempt, contingent upon the tax amount being separately stated on the ticket and used for servicing debt related to facility construction or renovation. The bill also includes an emergency declaration for immediate implementation of these changes.

Moreover, the bill introduces amendments to existing tax exemptions for various nonprofit organizations, particularly those involved in education, health support, and community services. It requires organizations to provide proof of membership status to qualify for tax exemptions and specifies the types of sales exempt from taxation, including those related to food distribution and services for veterans. The bill updates terminology for consistency and respect, replacing "handicapped" with "disabled" and ensuring that the language reflects current practices. It emphasizes the importance of these organizations in community service and aims to streamline the tax exemption process while ensuring compliance with federal tax codes, also including an emergency clause for immediate effect upon passage.

Statutes affected:
Introduced: 68-1356