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Bill > HB2028
OK HB2028
OK HB2028Revenue and taxation; sales tax exemptions; gun safe; firearm ammunition; firearms; effective date.
summary
Introduced
02/03/2025
02/03/2025
In Committee
02/04/2025
02/04/2025
Crossed Over
Passed
Dead
Introduced Session
2025 Regular Session
Bill Summary
An Act relating to revenue and taxation; amending 68 O.S. 2021, Section 1357, as last amended by Section 4, Chapter 363, O.S.L. 2024 (68 O.S. Supp. 2024, Section 1357), which relates to sales tax exemptions; providing exemptions for gun safes, firearm ammunition, firearms, optics, and direct attachments; defining terms; and providing an effective date.
AI Summary
This bill amends Oklahoma's sales tax code to create new sales tax exemptions for specific firearm-related products and equipment. Specifically, the bill provides sales tax exemptions for gun safes (defined as secure storage containers designed specifically to store firearms and ammunition), firearm ammunition (including bullets, cartridge cases, propellent, and primers), and firearms along with their optics and direct attachments. The firearm definition is broad, encompassing handguns, rifles, shotguns, automatic and semi-automatic weapons, while optics and direct attachments include items like scopes, red dot sights, laser sights, foregrips, bipods, muzzle devices, lights, and sling mounts. The exemption will apply to these items when purchased within the state of Oklahoma, effectively reducing the cost for consumers by eliminating the sales tax on these specific firearm-related products. The bill is set to become effective on November 1, 2025, giving retailers and consumers time to prepare for the new tax exemptions.
Committee Categories
Budget and Finance
Sponsors (2)
Last Action
Recommendation to the full committee; Do Pass Appropriations and Budget Public Safety Subcommittee (on 03/05/2025)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | http://www.oklegislature.gov/BillInfo.aspx?Bill=hb2028&Session=2600 |
| State Bill Page | http://www.oklegislature.gov/BillInfo.aspx?Bill=hb2028&Session=2500 |
| Fiscal Note/Analysis - House: Introduced | https://www.oklegislature.gov/cf_pdf/2025-26%20SUPPORT%20DOCUMENTS/BILLSUM/House/HB2028%20INT%20BILLSUM.PDF |
| Fiscal Note/Analysis - House: Introduced | https://www.oklegislature.gov/cf_pdf/2025-26%20SUPPORT%20DOCUMENTS/BILLSUM/House/HB2028%20INT%20BILLSUM.PDF |
| BillText | https://www.oklegislature.gov/cf_pdf/2025-26%20INT/hB/HB2028%20INT.PDF |
| BillText | https://www3.oklegislature.gov/cf_pdf/2025-26%20INT/hB/HB2028%20INT.PDF |
| BillText | http://webserver1.lsb.state.ok.us/cf_pdf/2025-26%20INT/hB/HB2028%20INT.PDF |
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