HB1378

Revenue and taxation; sales tax exemptions; agriculture; definition to include timber; effective date.

Vetoed·5/30/25

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.

Included in complete analysis

  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Sponsors

0
3
RRR
Democratic CaucusRepublican Caucus

Roll Call Votes

85 Yea

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3 Nay

RRR

10 Absent

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History

May 30, 2025

House

Vetoed 06/10/2025

May 28, 2025

House

CCR adopted

May 28, 2025

House

Fourth Reading, Measure passed: Ayes: 85 Nays: 3