Bill > SB1396

This bill amends Oklahoma's sales tax law to provide a new sales tax exemption for certain organizations that support first responders and emergency services. Specifically, the bill adds a provision to exempt sales of tangible personal property or services to nonprofit organizations (with 501(c)(3) tax-exempt status) that primarily provide support to municipal law enforcement departments, municipal fire departments, emergency medical service providers operated by municipalities, municipal disaster mitigation services, and first responder canine training facilities. The exemption means these organizations would not have to pay sales tax when purchasing goods or services related to their supportive work. This change is part of a broader list of sales tax exemptions in Oklahoma's tax code that provides tax relief to various governmental, educational, charitable, and public service organizations. The bill will become effective on November 1, 2026, giving time for businesses and organizations to prepare for the new exemption.

Budget and Finance

http://www.oklegislature.gov/BillInfo.aspx?Bill=sb1396&Session=2600