HB4178

Oklahoma HB4178 amends sales tax exemptions for various entities and purposes.

Oklahoma HB4178 amends the sales tax exemptions for various entities and purposes. It exempts sales to governmental entities, public trusts, and nonprofit organizations from sales tax. Specific exemptions include sales to educational institutions, fire departments, veterans' organizations, and organizations providing services to children, the homeless, and disaster recovery. The bill also details refund procedures for eligible entities and sets effective dates for certain provisions. The amendments become effective July 1, 2026.