HB1378

Expands sales tax exemptions for agricultural products in Oklahoma to include timber.

This bill amends the Oklahoma Sales Tax Code to expand the definition of agricultural products to include timber. It modifies the exemptions for sales tax on agricultural products, including the addition of timber to the list of exempted items. The bill also specifies that sales of agricultural products produced in the state by the producer directly to the consumer or user are exempt from sales tax. The changes are set to take effect on November 1, 2025.