This bill amends Section 1354 of the Oklahoma Sales Tax Code to include dues and fees associated with car wash memberships and similar periodic payment plans for the use of automatic tunnel car washes. The bill defines "automatic tunnel car wash" and specifies that it involves mechanical washing of vehicles, with limited employee interaction. The new language clarifies that self-service car washes and any activities requiring physical contact by employees with the vehicle are excluded from this definition.

Additionally, the bill makes several deletions and insertions to the existing list of items subject to sales tax, including the reordering of certain provisions. The effective date for these changes is set for November 1, 2025. Overall, the bill aims to expand the scope of taxable services under the sales tax code to include specific car wash services, thereby potentially increasing state revenue from this sector.