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STATE OF OKLAHOMA
2nd Session of the 59th Legislature (2024)
HOUSE BILL 3429 By: Archer
AS INTRODUCED
An Act relating to revenue and taxation ; creating
sales tax free weekend for rifle ammunition before
deer gun hunting season; providing for codification;
and providing an effective date.
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. NEW LAW A new section of law to be codified
in the Oklahoma Statutes as Section 1357.11 of Title 68, unless
there is created a duplication in numbering , reads as follows:
A. The sale of rifle firearm ammunition designed to be used in
connection with hunting deer shall be exempt from the tax imposed by
Section 1354 of Title 68 of the Oklahoma Statutes if:
1. The sales price of the article is less than One Hun dred
Dollars ($100.00); and
2. The sale takes place during the period beginning at 12:01
a.m. on the Friday before deer gun season is to begin, as determined
by the Oklahoma Department of Wildlife Conservation, and ending at
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12 midnight on the following Sunday, covering a period of three (3)
days.
B. The Oklahoma Tax Commission shall promulgate any necessary
rules to implement the provisions of thi s section.
SECTION 2. This act shall be come effective September 1, 2024.
59-2-9124 AO 01/17/24