Bill
Bill > HB3490
OK HB3490
OK HB3490Revenue and taxation; sales tax; exemptions; Oklahoma Tax Commission; exemption card; effective date.
summary
Introduced
02/02/2026
02/02/2026
In Committee
02/03/2026
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; establishing sales tax exemption for persons who are recipients of the benefits of certain programs; requiring the Oklahoma Tax Commission to issue an exemption card; requiring exempt persons to furnish the vendor proof of eligibility for the exemption; requiring vendors to honor proof of eligibility; establishing process for when sales tax is erroneously paid; providing for codification; and providing an effective date.
AI Summary
This bill amends existing Oklahoma sales tax law to create a new exemption for individuals receiving benefits from the Supplemental Nutrition Assistance Program (SNAP) and Temporary Assistance for Needy Families Program (TANF). The Oklahoma Tax Commission will be responsible for issuing an exemption card to eligible recipients, who must then present this card to vendors as proof of their eligibility for the sales tax exemption. Vendors are required to accept this proof of eligibility, and the bill outlines a process for claiming refunds if sales tax is erroneously paid due to a vendor's refusal to honor the exemption. The bill also specifies an effective date of November 1, 2026.
Committee Categories
Budget and Finance
Sponsors (1)
Last Action
Referred to Appropriations and Budget Finance Subcommittee (on 02/03/2026)
Official Document
bill text
bill summary
Loading...
bill summary
Loading...
bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | http://www.oklegislature.gov/BillInfo.aspx?Bill=hb3490&Session=2600 |
| BillText | https://www.oklegislature.gov/cf_pdf/2025-26%20INT/hB/HB3490%20INT.PDF |
Loading...