Oklahoma SB321 exempts sales tax on disaster preparedness items during two weekends each year.
Oklahoma SB321 creates a sales tax exemption for disaster preparedness supplies during two weekends each year, specifically from 12:01 a.m. on the last Friday in March to midnight on the following Sunday, and again from 12:01 a.m. on the last Friday in September to midnight on the following Sunday. The bill defines disaster preparedness supplies as items used in preparation or response to disasters, including food-related supplies, safety items, and fastening supplies. The Oklahoma Tax Commission is authorized to create rules necessary to implement this exemption.
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