What is the status of SB59?

Chaptered as of May 29, 2025. Latest action: Becomes law without Governor's signature 05/29/2025 (May 29, 2025).

Dave Rader (R, SD-039), with 5 co-sponsors.

Where is the official record for SB59?

On the Oklahoma Legislature website: https://www.oklegislature.gov/BillInfo.aspx?Bill=SB59&Session=2600

Oklahoma legislation · 2026 Regular Session

Oklahoma SB59: Sales tax; providing exemption for certain organization providing clothing or supplies to certain students. Effective date.

Q: What is SB59?

SB59 is a bill in the Oklahoma Legislature (2026 Regular Session): Sales tax; providing exemption for certain organization providing clothing or supplies to certain students. Effective date.

Q: What does SB59 do?

In its own words: An Act relating to sales tax; amending 68 O.S. 2021, Section 1356, as last amended by Section 148, Chapter 452, O.S.L. 2024 (68 O.S. Supp. 2024, Section 1356), which relates to exemptions for governmental and nonprofit entities; providing exemption for certain organization providing clothing or supplies to certain students; requiring submission of certain documentation; updating statutory language; updating statutory references; and providing an effective date. SUBJECT: Sales tax exemption.

Status: Chaptered, May 29, 2025

What the bill says

An Act relating to sales tax; amending 68 O.S. 2021, Section 1356, as last amended by Section 148, Chapter 452, O.S.L. 2024 (68 O.S. Supp. 2024, Section 1356), which relates to exemptions for governmental and nonprofit entities; providing exemption for certain organization providing clothing or supplies to certain students; requiring submission of certain documentation; updating statutory language; updating statutory references; and providing an effective date. SUBJECT: Sales tax exemption.

From the enrolled text, May 22, 2025:

An Act relating to sales tax; amending 68 O.S. 2021, Section 1356, as last amended by Section 148, Chapter 452, O.S.L. 2024 (68 O.S. Supp. 2024, Section 1356), which relates to exemptions for governmental and nonprofit entities; providing exemption for certain organization providing clothing or supplies to certain students; requiring submission of certain documentation; updating statutory language; updating statutory references; and providing an effective date. SUBJECT: Sales tax exemption SECTION 1. AMENDATORY 68 O.S. 2021, Section 1356, as last amended by Section 148, Chapter 452, 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. Sale of tangible personal property or services to the United States government or to this state, any political subdivision of this state, or any agency of a political subdivision of this state; provided, all sales to contractors in connection with the performance of any contract with the United States government, this state, 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; 2. Sales of property to agents appointed by or under contract with agencies or instrumentalities of the …

Read the full official text

Oklahoma SB59: Sales tax; providing exemption for certain organization providing clothing or supplies to certain students. Effective date.

What the bill says

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