OK HB1802

Amends Title 68 O.S., Section 1356 to add a new sales tax exemption (paragraph 75) for sales of tangible personal property or services made to organizations exempt under Internal Revenue Code Section 501(c)(3) whose primary purpose is operating one or more senior citizen centers.

The exemption applies to state sales tax only and does not affect city, town, county, or other local sales tax levies.

Effective date set for July 1, 2009, with emergency clause allowing the act to take effect immediately upon passage and approval.

Expands existing sales tax exemptions for nonprofit and governmental entities to include organizations providing senior citizen services.