Legislation Activity


To help serve museums, OMA developed a legislative agenda that includes raising awareness for the economic impact of Oklahoma museums and advocating for SB310 which expands the Oklahoma state sales tax exemption to museums with budgets over $1,000,000 and also extends the current sales tax exemption to 2027. 


ARPA for Arts and Culture
Call on state leaders to invest $10 million to rebuild the arts and cultural sector! Last year, the arts and culture sector came close to receiving $10 million in American Rescue Plan Act (ARPA) In 2023, we need state leaders to finish what they began! Now is the time to remind state leaders that rebuilding the arts and cultural sector is essential for our state’s long-term prosperity. Here’s how you can help:
1. Call and THANK your state senator and state representative. Make sure to call your state—not federal—senator and representative. Last year, state legislators overwhelmingly supported ARPA funding for arts and culture.
2. Kindly ASK that they revisit their commitment in 2023 and ensure a $10 million investment to rebuild the 

If approved, ARPA funding for arts and culture will be administered by the Oklahoma Arts Council. The state agency is leading a partnership with statewide arts and cultural organizations to rebuild the sector, which has been hit hard by the pandemic.

Recent Legislation

Beginning November 1, 2021, 501c3 museums with budgets under $1 million can submit applications for sales tax exemption. The new law exempts Oklahoma museums from paying sales tax on sales of tangible personal property or services to a museum.

A museum meeting the criteria must complete the following steps to make an application for this exemption from the Oklahoma Tax Commission:

1) Download the Oklahoma Sales Tax Exemption Packet here. Be sure to check the box for non-accredited museums.

2) Complete the entire form and submit it along with the following documentation:

      • 501c3 letter of determination from the Internal Revenue Service
      • Articles of Incorporation
      • Bylaws
      • Previous year’s audit or 990 tax return showing your budget is under $1 million
      SUBJECT: Sales tax exemption BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA: SECTION 1. AMENDATORY 68 O.S. 2011, Section 1356, as last amended by Section 1, Chapter 413, O.S.L. 2019 (68 O.S. Supp. 2020, Section 1356), is amended to read as follows: Section 1356. Exemptions – Governmental and nonprofit entities. There are hereby specifically exempted from the tax levied by Section 1350 et seq. of this title: 

    Once the Oklahoma Tax Commission receives your completed application and documentation, they will be in contact with you regarding your application.

    Below is the section of the law pertaining to this exemption:

    81. Effective November 1, 2021, through December 31, 2024, sales of tangible personal property or services to a museum that: a. operates as a part of an organization which is exempt from taxation pursuant to the provisions of the Internal Revenue Code, 26 U.S.C., Section 501(c)(3), b. is not accredited by the American Alliance of Museums, and c. operates on an annual budget of less than One Million Dollars ($1,000,000.00). SECTION 2. This act shall become effective November 1, 2021.