SB49

Oklahoma SB49 exempts certain nonprofits from sales tax if they prevent child abuse.

Oklahoma SB49 amends the sales tax code to exempt certain nonprofits from sales tax if they prevent child abuse. The bill specifies that organizations exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code, whose primary functions are to prevent child abuse and neglect through education, treatment, and advocacy, and operate a facility offering comprehensive community-based services for abused or neglected children, are exempt from sales tax. The bill requires these organizations to provide documentation stating the services they provide.