Revenue and taxation; sales tax exemptions; governmental and nonprofit entities; certified recovery homes; certified recovery community organizations; effective date; emergency.

HB 2966 amends Oklahoma's sales tax code to add certified recovery homes and certified recovery community organizations to the list of entities exempt from state sales tax. This change applies to purchases of tangible personal property or services made by these certified entities for their operations. The bill specifies that these organizations must be certified by the state to qualify for the exemption, aligning them with existing tax-exempt groups like schools and nonprofits. Vendors selling to these organizations will no longer collect sales tax on qualifying transactions. The exemption applies to all purchases made by these certified recovery entities, not just specific services.