Bill > SB1301

This bill amends Oklahoma sales tax law to provide a sales tax exemption for certain animal shelter and rescue organizations that are exempt from federal income taxation under Section 501(c)(3) of the Internal Revenue Code. Specifically, the bill adds a new provision (paragraph 89) to the existing list of sales tax exemptions that covers organizations whose principal functions are rescuing and caring for abandoned, neglected, abused, or unwanted animals, and whose goals include rehoming or adopting out these animals or providing sanctuary and shelter for animals that cannot be adopted. The bill also makes a minor technical change to the existing law by updating the name of the Boy Scouts organization from "Boy Scouts of America" to "Scouting America". The sales tax exemption for animal shelters will become effective on November 1, 2026, which will allow these organizations to purchase goods and services without paying sales tax, potentially helping them reduce operating costs and direct more resources toward animal care and welfare.

Budget and Finance

http://www.oklegislature.gov/BillInfo.aspx?Bill=sb1301&Session=2600