Revenue and taxation; sales tax; exemptions; nonprofit entities; effective date; emergency.

HB 1854 amends Oklahoma's sales tax law to clarify and expand exemptions for certain nonprofit and public entities. It specifically limits church sales tax exemptions to one annual event (up to three days) for charitable purposes, excluding regular business operations. The bill also adds new public entities - like school districts, universities, and authorities - to qualify for sales tax exemptions when purchasing goods/services for public construction contracts, requiring written certification from buyers. Violations of the certification rules carry fines or jail time.