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STATE OF OKLAHOMA
2nd Session of the 59th Legislature (2024)
COMMITTEE SUBSTITUTE
FOR
HOUSE BILL NO. 3429 By: Archer
COMMITTEE SUBSTITUTE
[ revenue – taxation – weekend – ammunition – season
– codification - 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 Oklahom a Statutes if:
1. The sales price of the article is less than One Thousand
Dollars ($1000.00); and
2. The sale takes place during the period beginning at 12:01
a.m. on the Friday before annual deer gun season is to begin, a s
determined by the Oklahoma Department of Wildlife Conservation, and
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ending at 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 th is section.
SECTION 2. This act shall become effective September 1, 2024.
59-2-10436 JM 02/26/24