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OK HB4093

OK HB4093
Revenue and taxation; sales tax; exemption; fireworks; 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 taxation; creating a sales tax exemption for fireworks for a period of four days on the weekend preceding and during Independence Day; defining term; requiring Oklahoma Tax Commission to promulgate rules; providing for codification; providing an effective date; and declaring an emergency.

AI Summary

This bill creates a temporary sales tax exemption for fireworks in Oklahoma, specifically for the four-day period from July 2, 2026, to July 5, 2026, to celebrate the United States' 250th Independence Day. The bill defines "fireworks" as any combustible or explosive item sold to the public that produces a visible or audible effect through combustion or explosion. The Oklahoma Tax Commission, the state agency responsible for collecting taxes, is required to create any necessary rules to put this exemption into practice. This exemption will take effect on July 1, 2026, and is declared an emergency measure, meaning it will become law immediately upon passage and approval to ensure its timely implementation for the holiday.

Committee Categories

Budget and Finance

Sponsors (1)

Last Action

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

bill text


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