OK SB44

Amends Oklahoma sales tax law to extend existing exemptions for governmental and nonprofit entities to contractors and subcontractors performing work under contract with those exempt entities.

Contractors and subcontractors may present a copy of the exempt entity's exemption letter and documentation of the contractual relationship to vendors to claim the exemption on purchases necessary for carrying out the contract.

Vendors must retain documentation certifying the contractual relationship and that purchases are for the exempt entity in order to properly claim the exemption.

Updates statutory language throughout Section 1356 to clarify the exemption application process and procedures.

Effective date: November 1, 2025.