SB 59 Summary

• Amends Oklahoma sales tax exemptions under 68 O.S. 2021, Section 1356 to add a new paragraph 88 providing sales tax exemption for organizations supplying school supplies or clothing to underserved students in grades pre-K through 12 at public schools.

• Requires qualifying organizations to be exempt from federal income taxation under Internal Revenue Code Section 501(c)(3) and provide documentation to the Oklahoma Tax Commission showing their principal purpose is providing school supplies or clothing to underserved students.

• Updates statutory language and references throughout the existing exemptions section for clarity and accuracy.

• Effective date is November 1, 2025.