OK SB170

Amends Oklahoma sales tax exemptions under 68 O.S. 2011, Section 1356 to modify existing exemption provisions for nonprofits and governmental entities.

Adds new exemption paragraph 74 for sales of tangible personal property or services to foundations exempt under Internal Revenue Code Section 501(c)(3) that raise tax-deductible contributions supporting firearms-related public interest activities of the National Rifle Association of America and organizations defending Second Amendment rights.

Extends exemption to grassroots fundraising programs conducting sales related to events that raise funds for qualifying firearms-related foundations.

Becomes effective November 1, 2015.