OK SB1851

Adds public trusts in which a municipality is the beneficiary to the list of entities exempt from Oklahoma state sales tax on purchases of tangible personal property and services

Currently, sales tax exemptions apply to the U.S. government, Oklahoma state government, political subdivisions, and agencies of political subdivisions; this bill expands that to include municipal public trusts

Sales to contractors performing work for these exempt entities remain taxable unless specifically exempted elsewhere in law

Updates statutory language by changing "Boy Scouts of America" to "Scouting America" and makes other minor technical corrections throughout the existing exemption statute

Effective date is November 1, 2026