This bill amends 68 O.S. 2021, Section 1358, which pertains to agricultural sales tax exemptions in Oklahoma. The primary modification is the inclusion of cervidae (deer and related species) in the livestock exemption category, allowing for tax exemptions on the sale of these animals alongside existing livestock such as cattle, horses, and mules. The bill maintains the existing framework of agricultural product exemptions while expanding the definition of livestock to encompass cervidae, thereby providing additional tax relief to producers involved in raising these animals.

The bill is set to take effect on November 1, 2025, allowing time for stakeholders in the agricultural sector to adjust to the new provisions. This change aims to support the cervidae industry in Oklahoma by aligning it with other livestock categories that benefit from sales tax exemptions, thereby promoting agricultural diversity and economic growth within the state.