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OK HB3470

OK HB3470
Revenue and taxation; Outdoors in Oklahoma Act; sales tax exemption; effective date.


summary

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

Introduced Session

2026 Regular Session

Bill Summary

Revenue and taxation; Outdoors in Oklahoma Act; sales tax exemption; effective date.

AI Summary

This bill, known as the "Outdoors in Oklahoma Act," establishes a sales tax exemption for specific items related to outdoor recreation. It defines key terms such as "ammunition," "camping supplies," "firearms," "fishing supplies," and "hunting supplies" to clarify what qualifies for the exemption. The core provision is that the sale of these items will be exempt from the state sales tax (imposed by Section 1354 of Title 68 of the Oklahoma Statutes) during the entire month of October each year, from October 1st to October 31st. This exemption applies to purchases, not rentals, and the Oklahoma Tax Commission is tasked with creating the necessary rules to put this act into effect, which will become law on September 1, 2026.

Sponsors (1)

Last Action

Second Reading referred to Rules (on 02/03/2026)

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