SB1396

Sales tax; providing exemption for certain organizations providing support for first responders. Effective date.

Introduced·2/2/26
Int Text

Oklahoma SB1396 amends sales tax exemptions to include support organizations for first responders.

Oklahoma SB1396 amends the state sales tax code to expand exemptions for certain organizations supporting first responders. The bill adds new categories of exempt sales, including those to organizations working directly with law enforcement, fire departments, emergency medical services, and disaster mitigation services. It also includes exemptions for first responder canine training and support services. These changes aim to provide tax relief for entities that contribute to the well-being and effectiveness of first responder teams in Oklahoma.

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 Stewart