OK SB1646

Amends Oklahoma sales tax law to modify the definition of "special event" exempt from requiring special event permits and sales tax reporting procedures.

Expands exemptions from special event permit requirements to include events sponsored by entities organized to support state parks, in addition to existing exemptions for county/state fairs, schools, churches, and small municipal events with fewer than 10 vendors.

Clarifies that promoters/organizers are only liable for failure to remit taxes actually received from special event vendors, limiting their responsibility and liability.

Effective date set for November 1, 2010.