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STATE OF OKLAHOMA
1st Session of the 59th Legislature (2023)
COMMITTEE SUBSTITUTE
FOR ENGROSSED
SENATE BILL NO. 133 By: Bullard and Burns of the
Senate
and
Pfeiffer of the House
COMMITTEE SUBSTITUTE
[ sales tax – medical marijuana grow – exemption –
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 Statut es as Section 1358.2 of Title 68, unless there
is created a duplication in numbering, reads as follows:
There are hereby specifically exempted from the tax levied by
Section 1350 et seq. of Title 68 of the Oklahoma Statutes sales of
tangible personal prope rty to be and in fact used in the growing of
marijuana for medical marij uana products such as but not limited to
soil, fertilizer, seed or plants to any person regularly engaged in
raising marijuana for medical marijuana production .
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SECTION 2. This act shall become effective November 1, 2023.
59-1-8237 JM 04/13/23