Sales tax; providing exemption for animal shelters. Effective date.

SB 1301 exempts animal rescue and shelter organizations in Oklahoma from paying state sales tax on their purchases. This bill amends Oklahoma's sales tax code (68 O.S. § 1356) to add these organizations to the list of entities already eligible for tax exemptions. The exemption applies to tangible personal property and services purchased by qualifying nonprofits that rescue and shelter animals. It directly affects nonprofit animal welfare organizations across the state, reducing their operational costs.