SB 49 Oklahoma Senate · 2025 Regular Session

Sales tax; providing exemption for certain nonprofits preventing child abuse. Effective date.

SB 49 creates a new exemption in Oklahoma's sales tax law for nonprofits that provide services to abused and neglected children, allowing these organizations to avoid paying sales tax on their purchases of goods and services. To qualify, nonprofits must submit specific documentation to the state proving they meet the eligibility criteria. This change updates Oklahoma's existing tax code, which previously exempted other entities like churches, schools, and government agencies. The exemption applies to purchases directly supporting services for abused and neglected children and takes effect on a date specified in the bill.

Issues: ✓ Budget & Taxes

Bill status in committee 1 of 4 stages cleared

Introduction

Feb 2025

Committee Review

Floor Vote

Governor

Introduced Feb 3, 2025 Last action Mar 3, 2025

Maddy AI version diff · 1 comparison

What changed between versions

Introduced → Floor (Senate) · 4 edits

MODERATE

The bill was amended during Senate floor consideration to add new sales tax exemptions for various state agencies and authorities, while removing the original act's introductory text and committee markup. The amendments expand tax exemptions to include numerous state entities and authorities when they enter into public contracts.

Scope change

The bill's scope was expanded to include additional state agencies and authorities that qualify for sales tax exemptions when carrying out public construction contracts.

SCOPE

Added a new exemption category (item 10) covering sales to numerous state agencies, authorities, and entities including the Oklahoma Department of Veterans Affairs, various development authorities, conservancy districts, and port authorities when carrying out public construction contracts.

TIMELINE

Added an effective date provision stating that certain exemptions apply effective July 1, 2022, for the University Hospitals Trust.

TECHNICAL

Removed original introductory text, committee reference numbers, and page headers from the introduced version.

Changed document format from introduced version to Senate floor version with committee amendment notation.

Floor votes

How they voted

No floor votes recorded yet.

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Feb 26, 2025

Upper · Passed

Reported Do Pass as amended Appropriations committee; CR filed

upper

Feb 10, 2025

Committee

Referred to Appropriations

upper

Feb 10, 2025

Upper · Passed

Reported Do Pass Revenue and Taxation committee; CR filed

upper

Feb 3, 2025

Introduced

First Reading

upper

2 primary · 0 co-sponsors