HB3548

Oklahoma Youth Entrepreneurs Promotion and Development Act of 2026 provides sales tax exemption for certain businesses owned and operated by youth.

Oklahoma HB3548, the Oklahoma Youth Entrepreneurs Promotion and Development Act of 2026, provides sales tax exemption for sales of tangible personal property and services by sole proprietors who are under 18 years old. The business must receive limited assistance from adults and generate gross revenue under $1,000 annually. The exemption does not apply if an adult exercises primary control over the business. The business must operate on private property or as part of a community event that registers youth vendors.