OK HB4304

Amends Oklahoma sales tax exemptions to explicitly include public trusts organized under Title 60, Section 176 with a municipality as beneficiary, adding them to the list of entities exempt from sales tax on purchases of tangible personal property or services

Allows political subdivisions and agencies to designate by contract an agent to make exempt purchases of personal property on their behalf

Maintains existing exemptions for federal, state, and local governments, while clarifying that sales to contractors performing government contracts remain taxable except as specifically provided

Effective date is November 1, 2026