The bill amends Section 1356 of Title 68 of the Oklahoma Statutes to introduce sales tax exemptions specifically for certified recovery homes and certified recovery community organizations. This addition aims to alleviate the tax burdens on these entities, thereby enhancing their capacity to provide essential recovery services. The legislation also maintains existing exemptions for sales made to governmental entities, educational institutions, and various nonprofit organizations, while establishing an effective date of July 1, 2026, and declaring an emergency to expedite implementation.

In addition to the recovery organizations, the bill outlines tax exemptions related to the sale, lease, use, storage, consumption, or distribution of tangible personal properties and services associated with space facilities and vehicles. It specifies exemptions for parts and motors for satellites or launch vehicles imported for export, as well as machinery used exclusively in manufacturing space-related items. The bill also sets criteria for tax exemptions for organizations supporting state parks, educational institutions, and community service initiatives, ensuring that total claims do not exceed specified thresholds. Overall, the legislation seeks to broaden the scope of tax exemptions to support various nonprofit efforts in Oklahoma.

Statutes affected:
Introduced: 68-1356