The bill amends Section 1357 of the Oklahoma Sales Tax Code to introduce a new exemption for firearm and gun safety devices, promoting public safety by making these items more accessible. It also updates various statutory references and language throughout the section to ensure clarity and current relevance. Notable insertions include detailed definitions of firearm safety devices and gun safety devices, as well as clarifications regarding sales tax exemptions for disabled veterans and their surviving spouses, and for oil and gas operations.

Additionally, the bill modifies the language concerning exemptions for food products purchased with federal food stamp program coupons, changing the reference from Section 2029 to Section 2036d of Title 7 of the United States Code. It also removes outdated legal language, such as the previous reference to Section 2 regarding recovery fees on heavy equipment property rental, and updates it to refer to Section 2807.11. Overall, the bill aims to streamline tax exemptions, clarify eligibility criteria for various groups, and ensure compliance with the Oklahoma Tax Commission's regulations, with an effective date of November 1, 2025.

Statutes affected:
Introduced: 68-1357
Floor (House): 68-1357
Floor (Senate): 68-1357
Engrossed: 68-1357
Amended And Engrossed: 68-1357
Enrolled (final version): 68-1357