This bill amends Section 1357.10 of Title 68 of the Oklahoma Statutes, which pertains to the August sales tax exemption. The amendments modify the items that are exempt from sales tax during the designated three-day period in August. Specifically, the bill replaces the previous language regarding clothing and footwear with a broader list of exempt items, which now includes articles of clothing, footwear, sport or recreational equipment, school supplies, art supplies, instructional materials, and computer supplies. The sales price limit remains at $100, and the exemption period is unchanged.

Additionally, the bill clarifies that certain items are not eligible for the exemption, including special clothing or footwear designed for protective use, accessories such as jewelry and handbags, and the rental of clothing or footwear. The Oklahoma Tax Commission is tasked with creating any necessary rules to implement these changes. The act is set to take effect on July 1, 2025, and includes an emergency clause for immediate implementation upon passage and approval.