OK SB49

Adds a new sales tax exemption (paragraph 88) for 501(c)(3) nonprofit organizations whose principal functions are to prevent child abuse and neglect through education, treatment, and advocacy, and that operate facilities offering comprehensive community-based services for abused or neglected children from birth through age 18

Requires qualifying organizations to submit documentation to the Oklahoma Tax Commission including articles of incorporation, organizational by-laws, and a notarized letter from the president or chairman describing the services provided

Makes minor technical corrections throughout existing Section 1356, including updating "American Association of Museums" to "American Alliance of Museums" and changing "handicapped" to "disabled"

Replaces numerical figures with spelled-out numbers in certain existing exemption paragraphs (e.g., "168,000" to "one hundred sixty-eight thousand")

Effective date is November 1, 2025