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 every five years for permits issued or renewed on or after the effective date of the act, while maintaining a three-year renewal period for permits issued or renewed before that date. Additionally, the bill outlines the process for obtaining the agricultural exemption permit, which includes listing personal property used in farming or ranching with the county assessor and ensuring no delinquent accounts are present.

The bill also specifies the types of documentation that can serve as proof of eligibility for the sales tax exemptions, including IRS forms and other documents as determined by the Oklahoma Tax Commission. It establishes requirements for out-of-state agricultural exemption permit holders and includes penalties for misuse of the exemption. The act is set to take effect on November 1, 2025.