SB 49 Oklahoma Senate · 2026 Regular Session

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

SB 49 adds a new sales tax exemption for nonprofit organizations providing services to abused and neglected children in Oklahoma. The bill amends Oklahoma’s sales tax code to exempt these specific nonprofits from paying sales tax on purchases directly related to their child welfare services. To qualify, organizations must submit required documentation proving their services align with this exemption, which applies to tangible personal property and services used for this purpose. This policy change directly affects eligible child welfare nonprofits by reducing their operational costs.

Issues: ✓ Budget & Taxes

Bill status in committee 3 of 5 stages cleared

Introduction

Feb 2025

Committee Review

Feb 2025

Senate Passage

Feb 2025

House Passage

Governor

Introduced Feb 3, 2025 Last action Feb 10, 2026

Maddy AI version diff · 1 comparison

What changed between versions

Introduced → Floor (Senate) · 3 edits

MINOR

The bill was amended to add a new exemption for sales to various state agencies and authorities, expanding the list of entities that can purchase goods and services tax-free. This change broadens the scope of tax exemptions beyond the original focus on governmental and nonprofit entities to include specific public authorities and institutions.

Scope change

The bill's scope was expanded to include additional state agencies and public authorities that are now eligible for sales tax exemptions when entering into public contracts.

SCOPE

Added a new exemption category (Item 10) covering sales to numerous state agencies, authorities, and public entities including county, municipality, and rural water districts, public school districts, library systems, higher education institutions, and various development and conservancy authorities.

ELIGIBILITY

Modified eligibility criteria to require that purchases be made pursuant to a public contract necessary for carrying out specific public purposes, particularly related to the Oklahoma Department of Veterans Affairs and other listed agencies.

TIMELINE

Added an effective date provision of July 1, 2022 for the University Hospitals Trust exemption, establishing when this new category of exempt entities becomes applicable.

Floor votes · Senate Feb 26, 2025

How they voted

24–0

Passed

Total votes 24

Feb 26, 2025

D Democratic6

6 Yea

100% Yea

R Republican18

18 Yea

100% Yea

Vote distribution

All Yea All Nay Mixed No data

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 26, 2025

Senate · Passed

Senate Vote: pass (24-0)

senate

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