Oklahoma legislation · 2026 Regular Session
Oklahoma HB1171: Revenue and taxation; sales tax exemption; nonprofit entities; limitation on gross revenues; exception for alcohol and tobacco; effective date; emergency.
Status: In committee, February 19, 2026
What the bill says
An Act relating to revenue and taxation; 68 O.S. 2021, Section 1356, as last amended by Section 1, Chapter 444, O.S.L. 2024 (68 O.S. Supp. 2024, Section 1356), which relates to sales tax exemptions; providing sales tax exemption to certain nonprofit entities; prescribing limitations on gross revenues for purposes of exempt treatment; providing exception for purchases of alcohol and tobacco; providing an effective date; and declaring an emergency.
From the introduced text, January 14, 2025:
An Act relating to revenue and taxation; 68 O.S. 2021, Section 1356, as last amended by Section 1, Chapter 444, O.S.L. 2024 (68 O.S. Supp. 2024, Section 1356), which relates to sales tax exemptions; providing sales tax exemption to certain nonprofit entities; prescribing limitations on gross revenues for purposes of exempt treatment; providing exception for purchases of alcohol and tobacco; providing an effective date; and declaring an emergency. BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA: SECTION 1. AMENDATORY 68 O.S. 2021, Section 1356, as last amended by Section 1, Chapter 444, O.S.L. 2024 (68 O.S. Supp. 2024, Section 1356), is amended to read as follows: Section 1356. Exemptions - Governmental and nonprofit entities. There are hereby specifically exempted from the tax levied by Section 1350 et seq. of this title: 1. Sales of tangible personal property or services to the United States government or to the State of Oklahoma, any political subdivision of this state or any agency of a political subdivision of this state; provided, all sales to contractors in connection with Req. No. 10117 Page the performance of any contract with the United States government, State of Oklahoma or any of its political subdivisions shall not be exempted from the tax levied by Section 1350 et seq. of this title, except as hereinafter provided; …
Sponsors
- Marilyn Stark (R, HD-100) · primary sponsor