The bill amends Section 1357 of the Oklahoma Sales Tax Code to include diapers as a newly exempt item from sales tax, aiming to ease the financial burden on families purchasing essential childcare products. The legislation defines "diapers" to clarify the exemption's scope, encompassing absorbent garments for infants and young children, including both disposable and reusable options. Additionally, the bill introduces exemptions for firearm safety devices, which are defined as items designed for secure firearm storage or operation by designated users.

Furthermore, the bill outlines specific conditions for existing exemptions related to disabled veterans and their surviving spouses, enhanced oil recovery methods, and intrastate charter bus transportation. The Oklahoma Tax Commission is assigned the responsibility of implementing rules for these exemptions, including the requirement for individuals claiming exemptions to provide sworn statements regarding their sales amounts. The act is set to take effect on July 1, 2026, and includes an emergency clause for immediate implementation upon passage and approval.

Statutes affected:
Introduced: 68-1357