HB3490

Revenue and taxation; sales tax; exemptions; Oklahoma Tax Commission; exemption card; effective date.

Introduced·2/2/26
Int Text

Oklahoma HB3490 amends sales tax exemptions, including for disabled veterans, unremarried surviving spouses, and certain nonprofit organizations.

Oklahoma HB3490 amends the Oklahoma Sales Tax Code to expand sales tax exemptions. It includes exemptions for sales to disabled veterans and unremarried surviving spouses, provided the sales do not exceed specified annual limits. The bill also exempts sales to certain nonprofit organizations involved in food distribution and biomedical research. Additionally, it mandates the Oklahoma Tax Commission to issue exemption cards to eligible persons upon request and proof of enrollment in certain assistance programs. The changes are set to take effect on November 1, 2026.

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

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Where it stands

Current
Appropriations and Budget Finance Subcommittee
Next
Committee decision

Sponsors

D
1
0
Democratic CaucusRepublican Caucus

History

Feb 3

House

Second Reading referred to Appropriations and Budget

Feb 3

House

Referred to Appropriations and Budget Finance Subcommittee

Feb 2

House

First Reading