SB 59: Sales tax; providing exemption for certain organization providing clothing or supplies to certain students. Effective date. - Oklahoma

Floor (House) → Floor (Senate) · 5 edits

MODERATE

The bill was amended to transition from the House version to the Senate floor version, which includes significant substantive changes to sales tax exemptions. The Senate version reorganizes the list of exempt entities, adds new exemptions for specific government agencies and organizations (such as the University Hospitals Trust and various port authorities), and clarifies rules for church sales and athletic event ticket surcharges. These changes expand the scope of who is exempt from sales tax and refine the conditions under which certain sales are tax-free.

Scope change

The bill's scope expanded to include additional government entities and organizations eligible for sales tax exemptions, while also clarifying and restricting exemptions for church events and athletic facility construction.

ELIGIBILITY

Added specific exemptions for the University Hospitals Trust and various municipal and economic development authorities (e.g., Tulsa-Rogers County Port Authority, Muskogee City-County Port Authority).

Restructured the list of exempt entities, moving from a general list to a more detailed enumeration of specific organizations and agencies.

Clarified the exemption for church sales, limiting it to sales conducted no more than once per year for up to three days, with proceeds used for charitable purposes.

Refined the exemption for athletic event ticket surcharges, specifying that the tax-free amount must be a surcharge used solely to service debt for capital improvements.

Added an exemption for sales to the Office of Management and Enterprise Services when carrying out public construction contracts on behalf of the Department of Veterans Affairs.

Enrolled (final version) → Floor (House) · 3 edits

MINOR

The bill was converted from its final enrolled version to the House floor version, resulting in significant structural and content changes. The House version reorganized the bill's header, removed several co-sponsors, and expanded the list of eligible entities receiving sales tax exemptions to include various municipal authorities and specific economic development zones. Additionally, the effective date for the University of Oklahoma exemption was updated to July 1, 2022.

Scope change

The scope of the sales tax exemption was expanded to include numerous new entities such as the Oklahoma Municipal Power Authority, various Port Authorities, and specific Economic Development Authorities, in addition to updating the effective date for university-related exemptions.

ELIGIBILITY

Added a comprehensive list of new eligible entities for sales tax exemptions, including the Oklahoma Municipal Power Authority, City of Tulsa-Rogers County Port Authority, Muskogee City-County Port Authority, and multiple Master Conservancy Districts.

TIMELINE

Updated the effective date for the University of Oklahoma exemption to July 1, 2022, which was not present in the enrolled version.

TECHNICAL

Removed the list of co-sponsors from the House of Representatives and altered the bill's title page format to reflect the House floor version.

Engrossed → Enrolled (final version) · 4 edits · May 29, 2025

MODERATE

The bill was finalized and enrolled, adding new sponsors to the House and updating the official title to reflect new provisions. The most significant policy change is the removal of a specific exemption for the Oklahoma Department of Veterans Affairs and its related authorities, which were previously listed as exempt from sales tax. The bill also adds a new requirement for vendors to submit documentation proving that sales to government entities are for public purposes rather than private contracts.

Scope change

The scope of exemptions was narrowed by removing the specific exemption for the Oklahoma Department of Veterans Affairs and its associated authorities, while the overall scope of the bill was expanded by adding a new requirement for vendors to provide documentation regarding sales to government entities.

REQUIREMENT

Added a requirement for vendors to submit documentation to prove that sales to government entities are for public purposes and not private contracts.

TECHNICAL

Added new sponsors to the House of Representatives in the enrolled version.

ELIGIBILITY

Removed the specific sales tax exemption for the Oklahoma Department of Veterans Affairs, Broken Bow Economic Development Authority, Ardmore Development Authority, Durant Industrial Authority, Oklahoma Ordnance Works Authority, Central Oklahoma Master Conservancy District, and Fort Cobb Reservoir Master Conservancy District.

SCOPE

Updated the bill title to include new provisions regarding documentation requirements and an effective date.

Amended And Engrossed → Engrossed · 2 edits · May 22, 2025

MINOR

The bill was reorganized to clearly identify it as an Engrossed Senate Bill. The substantive text of the sales tax exemption section was reformatted for readability, but the core policy regarding which entities are exempt from sales tax remained unchanged.

Scope change

The scope of the bill's applicability did not change; the specific exemptions for governmental and nonprofit entities remain the same.

TECHNICAL

The document header and page numbering were updated to reflect the final 'Engrossed Senate' status, replacing the previous 'Engrossed House Amendment' label.

The text of the sales tax exemption section was restructured with new line breaks and spacing to improve readability, but the legal content and exemptions listed (e.g., sales to the US government, state agencies, and specific districts) were not altered.

Introduced → Amended And Engrossed · 3 edits · May 22, 2025

MINOR

The bill was amended to add new sales tax exemptions for specific public entities, including various county and municipal authorities, port authorities, and economic development agencies. Additionally, the amendment requires organizations providing clothing or supplies to students to submit specific documentation to claim the exemption.

Scope change

The bill's scope was expanded to include a broader list of public entities eligible for sales tax exemptions, while also introducing a new documentation requirement for student supply providers.

ELIGIBILITY

Added a new exemption category for sales to specific public entities, including county/municipal authorities, port authorities, and various economic development and conservancy districts.

REQUIREMENT

Added a requirement for organizations providing clothing or supplies to students to submit certain documentation to qualify for the exemption.

TECHNICAL

Updated the bill text to reflect House amendments, including adding co-authors and changing the legislative history notation.

Sales tax; providing exemption for certain organization providing clothing or supplies to certain students. Effective date.

What changed between versions

How they voted

Actions timeline

Sponsors