SB1301

Sales tax; providing exemption for animal shelters. Effective date.

Introduced·2/2/26
Int Text

Oklahoma SB1301 exempts animal shelters from sales tax.

Oklahoma SB1301 amends the sales tax code to exempt animal shelters from sales tax. The bill specifies that the exemption applies to organizations that rescue and care for abandoned, neglected, abused, or unwanted animals. The exemption is effective from the date the bill is enacted.

Included in complete analysis

  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Where it stands

Current
Revenue and Taxation Committee
Next
Committee decision

Sponsors

0
1
R
Democratic CaucusRepublican Caucus

History

Feb 3

Senate

Second Reading referred to Revenue and Taxation Committee then to Appropriations Committee

Feb 2

Senate

First Reading

Feb 2

Senate

Authored by Senator Bergstrom