SB1829

Exempts certain manufactured homes from excise tax if proof of ad valorem tax payment is provided.

Oklahoma SB1829 amends the excise tax on new or used manufactured homes, exempting them from tax if the buyer or owner submits proof of paid current calendar year ad valorem tax. This proof can be a Manufactured Home Certificate or other acceptable documentation from Service Oklahoma. The bill updates statutory language and sets an effective date of November 1, 2026.