OK SB1301

Adds a new sales tax exemption (paragraph 89) for organizations that rescue and care for abandoned, neglected, abused, or otherwise unwanted animals and seek to rehome, facilitate adoption, or provide sanctuary/shelter for animals that cannot be adopted

Qualifying organizations must be exempt from federal income tax under Internal Revenue Code Section 501(c)(3) and operate in Oklahoma

Updates statutory language throughout the bill, including changing "Boy Scouts of America" to "Scouting America" and correcting various statutory references

Amends 68 O.S. 2021, Section 1356, which governs sales tax exemptions for governmental and nonprofit entities

Effective date: November 1, 2026