OK HB4197

Amends 68 O.S. 2021, Section 1356 to add a new sales tax exemption (paragraph 89) for nonprofit organizations with 501(c)(3) status whose primary purpose is supporting governmental entities or services such as county and municipal law enforcement, firefighting, and fire prevention

Exemption covers sales of tangible personal property or services both to and by qualifying public safety support organizations

Effective date of July 1, 2026, with an emergency clause allowing immediate effect upon passage and approval

Bill adds this exemption to Oklahoma's existing extensive list of 88 other sales tax exemptions for various governmental and nonprofit entities