Bill

Bill > HB3387


OK HB3387

OK HB3387
Revenue and taxation; sales tax; exemption; prescription eyeglasses; contacts; effective date; emergency.


summary

Introduced
02/02/2026
In Committee
02/03/2026
Crossed Over
Passed
Dead

Introduced Session

2026 Regular Session

Bill Summary

An Act relating to revenue and taxation; amending 68 O.S. 2021, Section 1357, as last amended by Section 1, Chapter 391, O.S.L. 2025 (68 O.S. Supp. 2025, Section 1357), which relates to general sales tax exemptions; providing exemptions for prescription eyeglasses and contacts; defining terms; providing an effective date; and declaring an emergency.

AI Summary

This bill amends Oklahoma's sales tax code to create an exemption for prescription eyeglasses and contact lenses, meaning these items will no longer be subject to sales tax. The bill defines "prescription eyeglasses" as custom-made or manufactured eyewear or corrective lenses based on a valid prescription from a licensed eye doctor, including various lens types for vision correction, and "contact lenses" as prescribed corrective lenses worn directly on the eye. This exemption is set to take effect on July 1, 2026, and is declared an emergency measure, meaning it will be in full force immediately after its passage and approval to address an urgent public need.

Committee Categories

Budget and Finance

Sponsors (1)

Last Action

Referred to Appropriations and Budget Finance Subcommittee (on 02/03/2026)

bill text


bill summary

Loading...

bill summary

Loading...
Loading...