This bill amends various sections of the Oklahoma Statutes to expand the sales tax exemption for clothing and footwear to include school supply items. Specifically, it modifies 68 O.S. 2021, Section 1357.10 to exempt school supply items from sales tax during a designated sales tax-free weekend, provided that the sales price of these items is less than fifty dollars. Additionally, it introduces a definition for school supply items, which will be determined annually by the State Board of Education. The bill also amends Sections 1377 and 2701 to ensure that the exemption for school supply items applies to county and municipal sales taxes as well.

The bill establishes that the exemption for school supply items aligns with the existing provisions for clothing and footwear, which are exempt from sales tax during a specific period in August. The effective date for these changes is set for July 1, 2025, and an emergency clause is included to ensure the act takes effect immediately upon passage and approval.