Bill > HB2198

This bill amends Oklahoma's sales tax code to provide a sales tax exemption specifically for hearing aids. Under the new provision, the exemption will be administered as a state sales tax rebate. Consumers who purchase hearing aids can file a claim with the Oklahoma Tax Commission to receive a refund of the state sales tax amount, with some important conditions: the taxpayer must provide documentation establishing the purchase price and sales tax amount, the claim must be filed within one year of purchase, and the rebate only applies to the state sales tax (not county or municipal sales taxes). This exemption aims to make hearing aids more affordable by reducing the overall cost through a sales tax rebate mechanism. The bill will become effective on July 1, 2025, and contains an emergency clause, which means the legislation is considered immediately necessary for public health, peace, or safety.

http://www.oklegislature.gov/BillInfo.aspx?Bill=hb2198&Session=2600