The bill amends Section 1357 of the Oklahoma Sales Tax Code to introduce specific sales tax exemptions for items related to firearms and ammunition, including gun safes, firearm ammunition, firearms, optics, and direct attachments. It also provides clear definitions for these terms to ensure proper understanding and application of the law. This legislative change aims to alleviate the financial burden on firearm owners by making essential safety equipment and accessories more affordable.

In addition to the new exemptions, the bill specifies that these changes will take effect on November 1, 2025. It also deletes a previous provision concerning recovery fees on heavy equipment property rental, indicating a legislative shift towards prioritizing the newly established exemptions for firearms and related items.

Statutes affected:
Introduced: 68-1357