SB49 Summary

• Amends Oklahoma sales tax exemption law (68 O.S. Section 1356) to add a new exemption for organizations that prevent child abuse and neglect through education, treatment, and advocacy while providing comprehensive community-based services for abused or neglected children from birth through age 18.

• Organizations must provide documentation to the Oklahoma Tax Commission including articles of incorporation, organizational by-laws, and a notarized letter from leadership describing services provided to qualify for the exemption.

• The exemption applies to sales of tangible personal property or services to qualifying nonprofit organizations exempt from federal taxation under Internal Revenue Code Section 501(c)(3).

• Effective date is November 1, 2025.