Bill > SB321

This bill establishes a sales tax holiday for disaster preparedness supplies in Oklahoma, allowing consumers to purchase certain emergency-related items tax-free during a three-day period (from 12:01 a.m. on the last Friday in March and September to 12 midnight on the following Sunday). The bill defines "disaster preparedness supplies" as items purchased in preparation for or in response to disasters like fires, floods, storms, earthquakes, or other calamities, and categorizes these supplies into four types: general supplies (multipurpose items), safety supplies, food-related supplies, and fastening supplies (items used for securing or covering property). The Oklahoma Tax Commission is authorized to create rules for implementing this tax exemption, and the bill is set to become effective on July 1, 2025. The legislation includes an emergency clause, suggesting the importance of helping residents prepare for potential disasters by making emergency supplies more affordable through a temporary sales tax exemption.

Budget and Finance

http://www.oklegislature.gov/BillInfo.aspx?Bill=sb321&Session=2600