SB1454 Summary

• Amends Oklahoma sales tax law (68 O.S. 2011, Section 1356) to add a new exemption for sales to or by local chapters of a national organization with specific qualifications

• Qualifying organization must have primary mission to build effective local chapters through education, inspiration, and support via community-based philanthropic programs including Operation School Bell

• Organization must have at least 120 chapters across the United States and be exempt from federal taxation under Internal Revenue Code Section 501(c)(3)

• Effective date: November 1, 2016