Sales tax; extending sales tax exemption to contractors in connection to performance of a contract with a tax exempt entity. Effective date.

SB 44 extends Oklahoma's sales tax exemption to contractors and subcontractors working on projects for tax-exempt entities like government agencies, schools, or nonprofits. It allows these contractors to present the exempt entity's tax exemption documentation to vendors, so the vendors can legally charge no sales tax on necessary purchases (e.g., materials or services). This clarifies and updates existing law to ensure contractors performing work for exempt organizations are not incorrectly charged sales tax. The bill directly affects contractors and vendors involved in projects for qualifying exempt entities.