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. Definitions are provided to clarify these terms, ensuring that the scope of the exemptions is well understood. The bill aims to promote responsible gun ownership and safety by making firearms-related products more accessible through these tax exemptions.

In addition to the new exemptions, the bill maintains existing exemptions for various goods and services, such as transportation, advertising, and food products. It also deletes a provision concerning recovery fees on the rental charge from heavy equipment property rental. The new provisions are set to take effect on November 1, 2025, allowing eligible purchases related to firearms and their storage to benefit from the specified sales tax exemptions.

Statutes affected:
Introduced: 68-1357