The bill amends Section 1357 of the Oklahoma Sales Tax Code to introduce a sales tax exemption for prescription eyeglasses and contact lenses, aimed at reducing the financial burden on individuals needing vision correction. This new exemption includes custom-made eyeglasses and corrective lenses prescribed by licensed optometrists or ophthalmologists. The bill also clarifies existing exemptions for firearm safety devices and gun safety devices, ensuring that these definitions are explicitly included in the law.

In addition to the new provisions for eyeglasses and contact lenses, the bill maintains existing exemptions for various goods and services, such as transportation, food products, and medical supplies. It outlines specific conditions for the exemptions, including annual sales limits for disabled veterans and their surviving spouses, and mandates that the Oklahoma Tax Commission will issue exemption cards to eligible individuals. The bill 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