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OK SB1396
Bill
Status
2/2/2026
Primary Sponsor
Jack Stewart
Click for details
AI Summary
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Adds a new sales tax exemption (paragraph 89) for organizations that are tax-exempt under IRC Section 501(c)(3) and whose principal purpose is providing support to municipal law enforcement departments, municipal fire departments, municipal emergency medical service providers, municipal disaster mitigation services, and first responder canine training facilities
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Amends 68 O.S. 2021, Section 1356, which governs sales tax exemptions for governmental and nonprofit entities in Oklahoma
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Updates statutory language by changing "Boy Scouts of America" to "Scouting America" and making other minor technical corrections throughout the existing exemption statute
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Effective date is November 1, 2026
Legislative Description
Sales tax; providing exemption for certain organizations providing support for first responders. Effective date.
Last Action
Second Reading referred to Revenue and Taxation Committee then to Appropriations Committee
2/3/2026