Oklahoma HB1972 amends sales tax exemptions, including for disabled veterans and certain business activities.
Oklahoma HB1972 amends the Oklahoma Sales Tax Code to expand sales tax exemptions. It exempts sales of tangible personal property and services to disabled veterans and their surviving spouses. The bill also exempts certain business activities, including sales of aircraft engine repairs, modular dwelling units, and prewritten computer software delivered electronically. Additionally, it modifies exemptions for organizations exempt from federal income taxation. The changes are effective November 1, 2025.
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