SB1845

Sales tax; exempting firearms, accessories, and ammunition from sales tax. Effective date.

Introduced·2/2/26
Int Text

Oklahoma SB1845 exempts sales of firearms, accessories, and ammunition from sales tax.

Oklahoma SB1845 amends the Oklahoma Sales Tax Code to exempt sales of firearms, firearm accessories, and firearm ammunition from sales tax. The bill defines "firearm" as a gun, rifle, pistol, or shotgun, and "firearm accessories" as items used in conjunction with or mounted upon a firearm but not essential to its basic function. The exemption applies to sales made on or after the bill's effective date of November 1, 2026.

Included in complete analysis

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

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Where it stands

Current
Revenue and Taxation Committee
Next
Committee decision

Sponsors

0
1
R
Democratic CaucusRepublican Caucus

History

Feb 3

Senate

Second Reading referred to Revenue and Taxation Committee then to Appropriations Committee

Feb 2

Senate

First Reading

Feb 2

Senate

Authored by Senator Jett