SB1851

Sales tax; providing exemption for public trusts with a municipality beneficiary. Effective date.

Introduced·2/2/26
Int Text

Oklahoma SB1851 amends sales tax exemptions to include public trusts with municipalities as beneficiaries.

Oklahoma SB1851 amends the sales tax code to include exemptions for sales to public trusts where a municipality is the beneficiary. This bill updates statutory language and references to clarify and expand the scope of sales tax exemptions. The changes will take effect on November 1, 2026.

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 Reinhardt