Bill No. 289, introduced by Senator Pugh and Representative 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 accredited museums. It mandates that the tax amount that would typically be collected on admission tickets to these museums must be separately stated and used for servicing debt related to museum construction or renovation. The bill also clarifies existing exemptions by replacing "American Association" with "American Alliance" in museum references and stipulating that exemptions for private educational institutions depend on compliance with the Internal Revenue Code, particularly Section 501(c)(3).

Additionally, the bill introduces amendments to existing tax laws, focusing on exemptions for various nonprofit organizations, including those supporting state parks and community services for disabled individuals. It updates terminology, such as changing "handicapped" to "disabled," and establishes a framework for tax refunds related to these exemptions. The bill also requires organizations to provide proof of membership status to qualify for tax exemptions and clarifies tax-exempt status under the Internal Revenue Code. With an emergency clause included, the act is set to take effect immediately upon passage and approval, aiming to promote economic development and support for educational and cultural institutions in Oklahoma.

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