Senate Bill No. 1110 amends Section 1358.1 of the Oklahoma sales tax law, specifically regarding the proof of eligibility for the agriculture sales tax exemption. The bill expands the renewal period for agricultural exemption permits from every three years to five years for permits issued or renewed on or after the effective date of the act, while maintaining the three-year renewal period for permits issued or renewed before that date. Additionally, the bill outlines the necessary documentation required for individuals seeking to qualify for the exemption, including IRS forms and other verification documents.

The bill also establishes guidelines for out-of-state agricultural exemption permit holders and their responsibilities when purchasing tangible personal property within Oklahoma. It includes provisions for vendors regarding the acceptance of proof of eligibility and the consequences for permit holders who fail to notify vendors of non-exempt purchases. The act is set to take effect on November 1, 2025.