Bill No. 289, introduced by Senators Pugh and Fetgatter, amends Section 1356 of the Oklahoma Statutes to expand sales tax exemptions for governmental and nonprofit entities. The bill specifically adds exemptions for sales of tangible personal property or services to organizations such as the Boy Scouts of America, Girl Scouts of the U.S.A., and Camp Fire USA, as well as to museums accredited by the American Alliance of Museums. It also includes provisions for ticket sales to these accredited museums, requiring that the tax amount be separately stated on admission tickets and allocated for servicing debt related to facility construction or renovation. Additionally, the bill clarifies existing exemptions by replacing "American Association" with "American Alliance" and stipulating compliance with the Internal Revenue Code for private educational institutions and other organizations.

Moreover, the bill introduces amendments to existing tax laws, focusing on exemptions for various nonprofit organizations and their activities, including those that support veterans, assist individuals in need, and provide community services. It clarifies membership requirements for organizations seeking tax exemptions and specifies that sales to certain groups, such as veterans' organizations and shelters for abused children, are exempt under specific conditions. The bill also establishes a framework for tax refunds related to these exemptions and emphasizes the need for organizations assisting disaster recovery to demonstrate significant funding directed towards helping individuals restore their homes. Overall, the bill aims to enhance support for educational, charitable, and community-focused organizations while streamlining the tax exemption process.

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