Bill No. 289, introduced by Senators Pugh and Fetgatter, amends Section 1356 of Title 68 of the Oklahoma Statutes to enhance sales tax exemptions for various nonprofit entities, particularly museums. The bill updates the terminology from "American Association" to "American Alliance" of Museums, ensuring that sales of tangible personal property or services to accredited museums are exempt from sales tax. It also mandates that admission ticket sales to these museums include a separately stated amount equivalent to the tax that would otherwise be collected, which is designated for servicing debt related to museum construction or renovation. The bill further expands exemptions to include youth camps, fire departments, and educational institutions, while imposing strict certification requirements for purchases made on their behalf.

Additionally, the bill clarifies definitions and eligibility criteria for tax exemptions related to organizations recognized under the Internal Revenue Code of 1986, including those assisting homeless individuals, youth athletic teams, and environmental conservation efforts. It removes outdated terms and establishes a refund process for sales tax paid by qualifying organizations, ensuring that total exemptions claimed do not exceed a specified limit. The bill also extends certain exemptions for museums operating on limited budgets until December 31, 2027, and emphasizes compliance and certification, with penalties for misrepresentation. An emergency clause is included, allowing the act to take effect immediately upon passage.

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