Oklahoma HB3853 exempts certain school supplies from sales tax, effective July 1, 2026.
Oklahoma HB3853 amends the state's sales tax exemption to include specific school supplies such as pencils, pens, and notebooks, provided their sales price is under $100. This exemption does not apply to special clothing or footwear designed for athletic or protective use, accessories like jewelry or handbags, and rental clothing or footwear. The Oklahoma Tax Commission will implement necessary rules to enforce this change, which will take effect on July 1, 2026.
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