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OK HB1171

Bill

Status

Introduced

2/3/2025

Primary Sponsor

Marilyn Stark

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Origin

House of Representatives

2026 Regular Session

AI Summary

  • Adds a new sales tax exemption for nonprofit organizations with 501(c)(3) status that have gross revenue not exceeding $3 million during the preceding tax year

  • Exemption applies to purchases of tangible personal property or services by qualifying nonprofits organized under Oklahoma law or authorized to conduct activity in Oklahoma under another state's nonprofit law

  • Explicitly excludes purchases of alcohol and tobacco products from the exemption

  • Effective date of July 1, 2025, with emergency clause for immediate implementation upon passage and approval

  • Amends existing Section 1356 of Title 68 (Oklahoma Statutes) which governs sales tax exemptions for governmental and nonprofit entities

Legislative Description

Revenue and taxation; sales tax exemption; nonprofit entities; limitation on gross revenues; exception for alcohol and tobacco; effective date; emergency.

Last Action

Recommendation to the full committee; Do Pass, amended by committee substitute Appropriations and Budget Finance Subcommittee

2/19/2026

Committee Referrals

Appropriations and Budget Finance Subcommittee2/4/2025
Appropriations and Budget2/4/2025

Full Bill Text

No bill text available