Bill > SB49

This bill amends Oklahoma's sales tax exemption statute to provide a specific sales tax exemption for nonprofit organizations that primarily focus on preventing child abuse and neglect. The exemption applies to sales of tangible personal property or services to organizations that are exempt from federal taxation under Section 501(c)(3) of the Internal Revenue Code and meet specific criteria. To qualify, the organization must operate a facility that offers comprehensive community-based services for abused or neglected children from birth through 18 years of age. The organization must provide documentation to the Oklahoma Tax Commission, including articles of incorporation, organizational bylaws, and a notarized letter from the organization's president or chairman describing the services provided. The bill will become effective on November 1, 2025, providing additional financial support to nonprofits working to protect and support children who have experienced abuse or neglect.

Budget and Finance

http://www.oklegislature.gov/BillInfo.aspx?Bill=sb49&Session=2600