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STATE OF OKLAHOMA
1st Session of the 60th Legislature (2025)
HOUSE BILL 2249 By: Waldron
AS INTRODUCED
An Act relating to firearms; directing the Department
of Public Safety to provide free firearm locks to
Oklahoma residents; directing th e Department to
collaborate with other agencies to create a public
safety campaign; amending 21 O.S. 2021, Section
1290.14, as amended by Section 1, Chapter 156, O.S.L.
2024 (21 O.S. Supp. 2024, Section 1290.14), which
relates to the Oklahoma Self -Defense Act; clarifying
course content requirement; amending 68 O.S. 2021,
Section 1357, as last amended by Section 4, Chapter
363, O.S.L. 2024 (68 O.S. Supp. 2024, Section 1357),
which relates to general sales tax exemptions;
exempting firearm safes and firearm s afety devices;
defining terms; 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 1289.31 of Title 21, unless
there is created a duplication in numbering, reads as follows:
A. Subject to the availability of funds appropriated for this
purpose, the Department of Public Safety shall provide free firearm
locks to an Oklahoma resident upon the request of the resident. The
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Department shall prominently display on its website instructions for
requesting free firearm locks.
B. The Department shall collaborate with the Oklahoma State
Bureau of Investigation, and other state ag encies as the Department
deems appropriate, to create a public safety campaign dedicated to
safe firearm storage using funds specifically appropriated for that
purpose.
SECTION 2. AMENDATORY 21 O.S. 2021, Section 1290.14, as
amended by Section 1, Chapter 156, O.S.L. 2024 (21 O.S. Supp. 2024,
Section 1290.14), is amended to read as follows:
Section 1290.14.
SAFETY AND TRAINING COURSE
A. Each applicant for a license to carry a concealed or
unconcealed handgun pursuant to the Oklahom a Self-Defense Act must
successfully complete a firearms safety and training c ourse in this
state conducted by a registered and approved firearms instructor as
provided by the provisions of this section or from an interactive
online firearms safety and tra ining course available electronically
via the Internet approved and certified by the Council on Law
Enforcement Education and Training. The applicant must further
demonstrate competence and qualification with an authorized pistol
to carry as a concealed o r unconcealed handgun pursuant to the
provisions of the Oklahoma Self -Defense Act, except certain persons
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may be exempt from such training requirement as provided by the
provisions of Section 1290.15 of this title.
B. The Council on Law Enforcement Educat ion and Training
(CLEET) shall establish criteria for approving firearms instructors
and interactive online firearms safety and training courses
available electronically via the Internet for purposes of training
and qualifying individuals for a handgun lic ense pursuant to the
provisions of the Oklahoma Self -Defense Act. Prior to su bmitting an
application for CLEET approval as a firearms instructor, applicants
shall attend a firearms instructor school, meeting the following
minimum requirements:
1. Firearms instructor training conducted by one of the
following entities:
a. Council on Law Enforcement Education and Training,
b. National Rifle Association,
c. Oklahoma Rifle Association,
d. federal law enforcement agencies, or
e. other professionally recognized organizations;
2. The course shall be at least sixteen (16) hours in length;
3. Upon completion of the course, the applicant shall be
qualified to provide instruction on pistols; and
4. Receive a course completion certificate.
All firearms instructors shall be required to meet the
eligibility requirements for a handgun license as provided in
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Sections 1290.9, 1290.10, and 1290.11 of this title and the
application shall be processed as provided for applicants in Section
1290.12 of this title, including th e state and national criminal
history records search and fingerprint search. A firearms
instructor shall be required to pay a fee of One Hundred Dollars
($100.00) to the Council on Law Enforcement Education and Training
(CLEET) each time the person makes application for CLEET approval as
a firearms instructor pursuant to the provisions of the Oklahoma
Self-Defense Act. The fee shall be retained by CLEET and shall be
deposited into the Firearms Instructors Revolving Fund. CLEET shall
promulgate the rules, forms and procedures necessary to implement
the approval of firearms instruct ors as authorized by the provisions
of this subsection. CLEET shall periodically review each approved
instructor during a training and qualification course to assure
compliance with the rules and course contents. Any violation of the
rules may result in the revocation or suspension of CLEET and
Oklahoma State Bureau of Investigation approval. Unless the
approval has been revoked or suspended, a firearms instructor 's
CLEET approval shall be for a term of five (5) years. CLEET shall
be responsible for not ifying all approved firearms instructors of
statutory and policy changes related to the Oklahoma Self -Defense
Act. A firearms instructor shall not be required to submit his or
her fingerprints for a fingerprint search when renewing a firearms
instructor's CLEET approval.
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C. 1. All firearms instructors approved by CLEET to train and
qualify individuals for a handgun license shall be required to apply
for registration with the Ok lahoma State Bureau of Investigation
after receiving CLEET approval. All fire arms instructors teaching
the approved course for a handgun license must display their
registration certificate during each training and qualification
course. Each approved fire arms instructor shall complete a
registration form provided by the Bureau and shall have the option
to pay a registration fee of either One Hundred Dollars ($100.00)
for a five-year registration certificate or Two Hundred Dollars
($200.00) for a ten-year registration certificate to the Bureau at
the time of each application for regi stration, except as provided in
paragraph 2 of this subsection. Registration certificates issued by
the Bureau shall be valid for a period of five (5) years or ten (10)
years from the date of issuance. The Bureau shall issue a five -year
or ten-year handgun license to an approved firearms instructor at
the time of issuance of a registration certificate and no additional
fee shall be required or charged. The Bureau shall maintain a
current listing of all registered firearms instructors in this
state. Nothing in this paragraph shall be construed to eliminate
the requirement for registration and training with CLEET as provided
in subsection B of this section. Failure to register o r be trained
as required shall result in a revocation or suspension of the
instructor certificate by the Bureau.
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2. Registered instructors listed in subparagraphs a and b of
this paragraph shall not be required to renew the firearms
instructor registratio n certificate with the Oklahoma State Bureau
of Investigation at the expiratio n of the registration term,
provided the instructor is not subject to any suspension or
revocation of the firearms instructor certificate. The firearms
instructor registration w ith the Oklahoma State Bureau of
Investigation shall automatically renew together with the handgun
license authorized in paragraph 1 of this subsection for an
additional five-year term and no additional cost or fee may be
charged for the following individu als:
a. an active duty law enforcement officer of this state
or any of its political subdivisions or of the federal
government who has a valid CLEET approval as a
firearms instructor pursuant to the Oklahoma Self -
Defense Act, and
b. a retired law enforceme nt officer authorized to carry
a firearm pursuant to Section 1289.8 of this title who
has a valid CLEET approval as a firearms instructor
pursuant to the Oklahoma Self -Defense Act.
D. The Oklahoma State Bureau of Investigation shall approve
registration for a firearms instructor applicant who is in full
compliance with CLEET rules regarding firearms instructors and the
provisions of subsection B of this section, if completion of the
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federal fingerprint search is the only reason for delay of
registration of that firearms instructor applicant. Upon receipt of
the federal fingerprint search information, if the Bureau receives
information which precludes the person from having a handgun
license, the Bureau shall revoke both the registration and the
handgun license previously issued to the firearms instructor.
E. The required firearms s afety and training course and the
actual demonstration of competency and qualification required of the
applicant shall be designed and conducted in such a manner that the
course can be reasonably completed by the applicant within an eight -
hour period. CLEET shall establish the course content and
promulgate rules, procedures and forms necessary to implement the
provisions of this subsection. For the training and qualification
course, an applicant may be charged a fee which shall be determined
by the instructor or entity that is conducting the course. The
maximum class size shall be determined by the instructor conducting
the course; provided, however, practice shooting sessions s hall not
have more than ten participating students at one time. CLEET may
establish criteria for assistant instructors and any other
requirements deemed necessary to conduct a safe and effective
training and qualification course. The course content shall include
a safety inspection of the firearm to be used by the applicant in
the training course; instruction on pistol handling, safety and safe
storage methods for firearms ; dynamics of ammunition and firing;
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methods or positions for firing a pistol; infor mation about the
criminal provisions of the Oklahoma law laws relating to firearms;
the requirements of the Oklahoma Self -Defense Act as it relates to
the applicant; self-defense and the use of appropriate force; a
practice shooting session; and a familiar ization course. The
firearms instructor shall refuse to train or qualify any person when
the pistol to be used or carried by the person is either deemed
unsafe or unfit for firing or is a weapon not authorized by the
Oklahoma Self-Defense Act. The course shall provide an opportunity
for the applicant to qualify himself or herself with a pistol;
provided, no pistol shall be capable of firing larger than .45
caliber ammunition. Any applicant who successfully trains and
qualifies himself or herself with a p istol shall be approved by the
firearms instructor on the training certificate . Upon successful
completion of the training and qualification course, a certificate
of training and a certificate of competency and qualification shall
be issued to each applic ant who successfully completes the course.
The certificate of training and certificate of competency and
qualification shall comply with the forms established by CLEET and
shall be submitted with an application for a handgun license
pursuant to the provis ions of paragraph 2 of subsection A of Section
1290.12 of this title. The cer tificate of training and certificate
of competency and qualification issued to an applicant shall be
valid for a period of three (3) years.
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F. There is hereby created a revolvin g fund for the Council on
Law Enforcement Education and Training (CLEET), to be designated the
"Firearms Instructors Revolving Fund ". The fund shall be a
continuing fund, not subject to fiscal year limitations, and shall
consist of all funds received for approval of firearms instructors
for purposes of the Oklahoma Self -Defense Act. All funds received
shall be deposited to the fund. All monies accruing to the credit
of the fund are hereby appropriated and may be budgeted and expended
by the Council on La w Enforcement Education and Training, for
implementation of the training and qualification course contents,
approval of firearms instructors and any other CLEET requirement
pursuant to the provisions of the Oklahoma Self -Defense Act or as
may otherwise be deemed appropriate by CLEET. Expenditures from the
fund shall be made upon wa rrants issued by the State Treasurer
against claims filed as prescribed by law with the Director of the
Office of Management and Enterprise Services for approval and
payment.
G. Firearms instructors shall keep on file for a period of not
less than three (3) years a roster of each training class, the
safety test score of each individual, the caliber and the weapon
each individual used when qualifying and whether or not each
individual successfully completed the training course. Firearms
instructors shall be authorized to destroy all training documents
and records upon expiration of the three -year time period.
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SECTION 3. AMENDATORY 68 O.S. 2021, Section 13 57, as
last amended by Section 4, Chapter 363, O.S.L. 2024 (68 O.S. Supp.
2024, Section 1357), is amended to read as follows:
Section 1357. Exemptions – General.
There are hereby specifically exempted from the tax levied by
the Oklahoma Sales Tax Code:
1. Transportation of school pupils to and from elementary
schools or high schoo ls in motor or other vehicles;
2. Transportation of persons where the fare of each person does
not exceed One Dollar ($1.00), or local transportation of persons
within the corporate limits of a municipality except by taxicabs;
3. Sales for resale to persons engaged in the business of
reselling the articles purchased, whether within or without the
state, provided that such sales to residents of this state are made
to persons to whom sales tax permits have been issued as provided in
the Oklahoma Sales Tax C ode. This exemption shall not apply to the
sales of articles made to persons holding permits when such persons
purchase items for their use and which they are not regularly
engaged in the business of reselling; neither shall this exemption
apply to sales of tangible personal property to peddlers, solicitors
and other salespersons who do not have an established place of
business and a sales tax permit. The exemption provided by t his
paragraph shall apply to sales of motor fuel or diesel fuel to a
Group Five vendor, but the use of such motor fuel or diesel fuel by
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the Group Five vendor shall not be exempt from the tax levied by the
Oklahoma Sales Tax Code. The purchase of motor fu el or diesel fuel
is exempt from sales tax when the motor fuel is for shipment outside
this state and consumed by a common carrier by rail in the conduct
of its business. The sales tax shall apply to the purchase of motor
fuel or diesel fuel in Oklahoma b y a common carrier by rail when
such motor fuel is purchased for fueling, with in this state, of any
locomotive or other motorized flanged wheel equipment;
4. Sales of advertising space in newspapers and periodicals;
5. Sales of programs relating to sport ing and entertainment
events, and sales of advertising on billboards (including signage,
posters, panels, marquees or on other similar surfaces, whether
indoors or outdoors) or in programs relating to sporting and
entertainment events, and sales of any adv ertising, to be displayed
at or in connection with a sporting event, via the I nternet,
electronic display devices or through public address or broadcast
systems. The exemption authorized by this paragraph shall be
effective for all sales made on or after January 1, 2001;
6. Sales of any advertising, other than the advertising
described by paragraph 5 of this section, via the Internet,
electronic display devices or through the electronic media including
radio, public address or broadcast systems, televisio n (whether
through closed circuit broadcasting systems or otherwise), and cabl e
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and satellite television, and the servicing of any advertising
devices;
7. Eggs, feed, supplies, machinery, and equipment purchased by
persons regularly engaged in the busines s of raising worms, fish,
any insect, or any other form of terrestrial or aquatic animal life
and used for the purpose of raising same for marketing. This
exemption shall only be granted and extended to the purchaser when
the items are to be used and in f act are used in the raising of
animal life as set out above. Each purchaser s hall certify, in
writing, on the invoice or sales ticket retained by the vendor that
the purchaser is regularly engaged in the business of raising such
animal life and that the i tems purchased will be used only in such
business. The vendor shall certify to the Oklahoma Tax Commission
that the price of the items has been reduced to grant the full
benefit of the exemption. Violation hereof by the purchaser or
vendor shall be a mis demeanor;
8. Sale of natural or artificial gas and electricity, and
associated delivery or transmission services, when sold exclusively
for residential use. Provided, this exemption shall not apply to
any sales tax levied by a city or town, or a county o r any other
jurisdiction in this state;
9. In addition to the exemptions authorized by Section 1357.6
of this title, sales of drugs sold pursuant to a prescription
written for the treatment of human beings by a person licensed to
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prescribe the drugs, and sales of insulin and medical oxygen.
Provided, this exemption shall not apply to over-the-counter drugs;
10. Transfers of title or possession of empty, partially
filled, or filled returnable oil and chemical drums to any person
who is not regularly engag ed in the business of selling, reselling
or otherwise transferring empty, partially filled or filled
returnable oil drums;
11. Sales of one-way utensils, paper napkins, paper cups,
disposable hot containers, and other one -way carry out materials to
a vendor of meals or beverages;
12. Sales of food or food products for home consump tion which
are purchased in whole or in part with coupons issued pursuant to
the federal food stamp program as authorized by Sections 2011
through 2029 of Title 7 of the United S tates Code, as to that
portion purchased with such coupons. The exemption provided for
such sales shall be inapplicable to such sales upon the effective
date of any federal law that removes the requirement of the
exemption as a condition for participation by the state in the
federal food stamp program;
13. Sales of food or food pr oducts, or any equipment or
supplies used in the preparation of the food or food products to or
by an organization which:
a. is exempt from taxation pursuant to the provisions of
Section 501(c)(3) of the Internal Revenue Code, 26
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U.S.C., Section 501(c)(3), and which provides and
delivers prepared meals for home consumption to
elderly or homebound persons as part of a program
commonly known as "Meals on Wheels" or "Mobile Meals",
or
b. is exempt from taxation pursuant to the provisions of
Section 501(c)(3) of the Internal Revenue Code, 26
U.S.C., Section 501(c)(3), and which receives federal
funding pursuant to the Older Americans Act of 1965,
as amended, for the purpose of providin g nutrition
programs for the care and benefit of elderly persons;
14. a. Sales of tangible personal property or services to or
by organizations which are exempt from taxation
pursuant to the provisions of Section 501(c)(3) of the
Internal Revenue Code, 26 U.S.C., Section 501(c)(3),
and:
(1) are primarily involved in the collection a nd
distribution of food and other household products
to other organizations that facilitate the
distribution of such products to the needy and
such distributee organizations are exempt from
taxation pursuant to the provisions of Section
501(c)(3) of the Internal Revenue Code, 26
U.S.C., Section 501(c)(3), or
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(2) facilitate the distribution of such products to
the needy.
b. Sales made in the course of business for profit or
savings, competing with other persons engaged in the
same or similar business shall n ot be exempt under
this paragraph;
15. Sales of tangible personal property or services to
children's homes which are located on church -owned property and are
operated by organizations exempt from taxation pursuant to the
provisions of the Internal Revenue Code, 26 U.S.C., Section
501(c)(3);
16. Sales of computers, data processing equipment, related
peripherals, and telephone, telegraph or telecommunications service
and equipment for use in a qualified aircraft maintenance or
manufacturing facility. For p urposes of this paragraph, "qualified
aircraft maintenance or manufacturing facility " means a new or
expanding facility primarily engaged in aircraft repair, building or
rebuilding whether or not on a factory basis, whose total cost of
construction exceeds the sum of Five Million Dollars ($5,000,000.00)
and which employs at least two hundred fifty (250) new full -time-
equivalent employees, as certified by the Oklahoma Employment
Security Commission, upon completion of the facility. In order to
qualify for the exemption provided for by this paragraph, the cost
of the items purchased by the qualified aircraft maintenance or
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manufacturing facility shall equal or exceed the sum of Two Million
Dollars ($2,000,000.00);
17. Sales of tangible personal property consumed or
incorporated in the construction or expansion of a qualified
aircraft maintenance or manufacturing facility as defined in
paragraph 16 of this section. For purposes of t his paragraph, sales
made to a contractor or subcontractor that has previously entered
into a contractual relationship with a qualified aircraft
maintenance or manufacturing facility for construction or expansion
of such a facility shall be considered sale s made to a qualified
aircraft maintenance or manufacturing facility;
18. Sales of the following telecommunications services:
a. Interstate and International "800 service". "800
service" means a telecommunications service that
allows a caller to dial a t oll-free number without
incurring a charge for the call. The service is
typically marketed under the name "800", "855", "866",
"877" and "888" toll-free calling, and any subsequent
numbers designated by the Federal Communications
Commission,
b. Interstate and International "900 service". "900
service" means an inbound toll telecommunications
service purchased by a subscriber that allows the
subscriber's customers to call in to the subscriber 's
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prerecorded announcement or live service. 900 service
does not include the charge for: collection services
provided by the seller of the t elecommunications
services to the subscriber, or service or product sold
by the subscriber to the subscriber 's customer. The
service is typically marketed under the name "900"
service, and any subsequent numbers designated by the
Federal Communications Commission,
c. Interstate and International "private communications
service". "Private communications service " means a
telecommunications service that entitles the customer
to exclusive or priority use of a communications
channel or group of channels betwee n or among
termination points, regardless of the manner in which
such channel or channels are connected, and includes
switching capacity, extension lines, stations and any
other associated services that are provided in
connection with the use of such channel or channels,
d. "Value-added nonvoice data service ". "Value-added
nonvoice data service " means a service that otherwise
meets the definition of telecommunications services in
which computer processing applications are used to act
on the form, content, code or protocol of the
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information or data primarily for a purpose other than
transmission, conveyance, or routing,
e. Interstate and International telecommunications
service which is:
(1) rendered by a company for private use within its
organization, or
(2) used, allocated or distributed by a company to
its affiliated group,
f. Regulatory assessments and charges including charges
to fund the Oklahoma Universal Service Fund, the
Oklahoma Lifeline Fund and the Oklahoma High Cost
Fund, and
g. Telecommunications nonrecurring charges including but
not limited to the installation, connection, change,
or initiation of telecommunications services which are
not associated with a retail co nsumer sale;
19. Sales of railroad track spikes manufactured and sold for
use in this state in the construction or repair of railroad tracks,
switches, sidings, and turnouts;
20. Sales of aircraft and aircraft parts provided such sales
occur at a qualified aircraft maintenance facility. As used in this
paragraph, "qualified aircraft maintenance facility " means a
facility operated by an air common carrier including one or more
component overhaul support buildings or structures in an area owned,
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leased, or controlled by the air common carrier, at which there were
employed at least two thousand (2,000) full -time-equivalent
employees in the preceding year as certified by the Oklahoma
Employment Security Commission and which is primarily related to the
fabrication, repair, alteration, modification, refurbishing,
maintenance, building, o r rebuilding of commercial aircraft or
aircraft parts used in air common carriage. For purposes of this
paragraph, "air common carrier" shall also include members of an
affiliated group as defined by Section 1504 of the Internal Revenue
Code, 26 U.S.C., Section 1504. Beginning July 1, 2012, sales of
machinery, tools, supplies, equipment, and related tangible personal
property and services used or consumed in the repair, remodeli ng, or
maintenance of aircraft, aircraft engines or aircraft component
parts which occur at a qualified aircraft maintenance facility;
21. Sales of machinery and equipment purchased and used by
persons and establishments primarily engaged in computer serv ices
and data processing:
a. as defined under Industry Group Numbers 7372 and 7373
of the Standard Industrial Classification (SIC)
Manual, latest version, which derive at least fifty
percent (50%) of their annual gross revenues from the
sale of a product or service to an out-of-state buyer
or consumer, and
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b. as defined under Indust ry Group Number 7374 of the SIC
Manual, latest version, which derive at least eighty
percent (80%) of their annual gross revenues from the
sale of a product or service to an out -of-state buyer
or consumer.
Eligibility for the exemption set out in this paragraph shall be
established, subject to review by the Tax Commission, by annually
filing an affidavit with the Tax Commission stating that the
facility so qualifies and such infor mation as required by the Tax
Commission. For purposes of determining whether annual gross
revenues are derived from sales to out -of-state buyers or consumers,
all sales to the federal government shall be considered to be to an
out-of-state buyer or consu mer;
22. Sales of prosthetic devices to an individual for use by
such individual. For purposes of this paragraph, "prosthetic
device" shall have the same meaning as provided in Section 1357.6 of
this title, but shall not include corrective eye glasses, c ontact
lenses, or hearing aids;
23. Sales of tangible personal property or se rvices to a motion
picture or television production company to be used or consumed in
connection with an eligible production. For purposes of this
paragraph, "eligible production" means a documentary, special, music
video or a television commercial or television program that will
serve as a pilot for or be a segment of an ongoing dramatic or
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situation comedy series filmed or taped for network or national or
regional syndication o r a feature-length motion picture intended for
theatrical release or for netwo rk or national or regional
syndication or broadcast. The provisions of this paragraph shall
apply to sales occurring on or after July 1, 1996. In order to
qualify for the exemp tion, the motion picture or television
production company shall file any documentation and information
required to be submitted pursuant to rules promulgated by the Tax
Commission;
24. Sales of diesel fuel sold for consumption by commercial
vessels, barges and other commercial watercraft;
25. Sales of tangible personal property or services to tax-
exempt independent nonprofit biomedical research foundations that
provide educational programs for Oklahoma science students and
teachers and to tax-exempt independent nonprofit community blood
banks headquartered in this state;
26. Effective May 6, 1992, sales of wireless telecommunications
equipment to a vendor who subsequently transfers the equipment at no
charge or for a discounted charge to a consumer as par t of a
promotional package or as an inducement to commence or continue a
contract for wireless telecommunications services;
27. Effective January 1, 1991, leases of rail transportation
cars to haul coal to coal -fired plants located in this state which
generate electric power;
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28. Beginning July 1, 2005, sales of aircraft engine repairs,
modification, and replacement parts, sales of aircraft frame repairs
and modification, aircraft interior modification, and paint, and
sales of services employed in the rep air, modification, and
replacement of parts of aircraft engines, aircraft fram e and
interior repair and modification, and paint;
29. Sales of materials and supplies to the owner or operator of
a ship, motor vessel, or barge that is used in interstate or
international commerce if the materials and supplies:
a. are loaded on the ship, motor vessel, or barge and
used in the maintenance and operation of the ship,
motor vessel, or barge, or
b. enter into and become component parts of the ship,
motor vessel, or barge;
30. Sales of tangible personal property made at estate sales at
which such property is offered for sale on the premises of the
former residence of the decedent by a person who is not required to
be licensed pursuant to the Transient Merchant Licens ing Act, or who
is not otherwise required to obtain a sales tax permit for the sale
of such property pursuant to the provisions of Section 1364 of this
title; provided:
a. such sale or event may not be held for a period
exceeding three (3) consecutive days ,
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b. the sale must be conducted within six (6) months of
the date of death of the decedent, and
c. the exemption allowed by this paragraph shall not be
allowed for property that was not part of the
decedent's estate;
31. Beginning January 1, 2004, sales o f electricity and
associated delivery and transmission services, when sold exclusively
for use by an oil and gas operator for reservoir dewatering projects
and associated operations commencing on or after July 1, 2003, in
which the initial water -to-oil ratio is greater than or equal to
five-to-one water-to-oil, and such oil and gas development projects
have been classified by the Corporation Commission as a reservoir
dewatering unit;
32. Sales of prewritten computer software that is delivered
electronically. For purposes of this paragraph, "delivered
electronically" means delivered to the purchaser by means other than
tangible storage media;
33. Sales of modular dwelling units when built at a production
facility and moved in whole or in parts, to be assem bled on-site,
and permanently affixed to the real property and used for
residential or commercial purposes. The exemption provided by this
paragraph shall equal forty -five percent (45%) of the total sales
price of the modular dwelling unit. For purposes of this paragraph,
"modular dwelling unit " means a structure that is not subject to the
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motor vehicle excise tax imposed pursuant to Section 2103 of this
title;
34. Sales of tangible personal property or services to:
a. persons who are residents of Oklaho ma and have been
honorably discharged from active service in any branch
of the Armed Forces of the United States or Oklahoma
National Guard and who have been certified by the
United States Department of Veterans Affairs or its
successor to be in receipt of disability compensation
at the one-hundred-percent rate and the disability
shall be permanent and have been sustained through
military action or accident or resulting from disease
contracted while in such active service and registered
with the veterans re gistry created by the Oklahoma
Department of Veterans Affairs, or
b. the surviving spouse of the person in subparagraph a
of this paragraph if the person is deceased and the
spouse has not remarried and the surviving spouse of a
person who is determined by the United States
Department of Defense or any branch of the United
States military to have died while in the line of duty
if the spouse has not remarried. Sales for the
benefit of an eligible person to a spouse of the
eligible person or to a member of t he household in
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which the eligible person resides and who is
authorized to make purchases on the person 's behalf,
when such eligible person is not present at the sale,
shall also be exempt for purposes of this paragraph.
The Oklahoma Tax Commission shall issue a separate
exemption card to a spouse of an eligible person or to
a member of the household in which the eligible person
resides who is authorized to make purchases on the
person's behalf, if requested by the eligible person.
Sales qualifying for th e exemption authorized by this
paragraph shall not exceed Twenty -five Thousand
Dollars ($25,000.00) per year per individual while the
disabled veteran is living. Sales qualifying for the
exemption authorized by this paragraph shall not
exceed One Thousand Dollars ($1,000.00) per year for
an unremarried surviving spouse. Upon request of the
Tax Commission, a person asserting or claiming the
exemption authorized by this paragraph shall provide a
statement, executed under oath, that the total sales
amounts for which the exemption is applicable have not
exceeded Twenty-five Thousand Dollars ($25,000.00) per
year per living disabled veteran or One Thousand
Dollars ($1,000.00) per year for an unremarried
surviving spouse. If the amount of such exempt sales
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exceeds such amount, the sales tax in excess of the
authorized amount shall be treated as a direct sales
tax liability and may be recovered by the Tax
Commission in the same manner provided by law for
other taxes including penalty and interest. The Tax
Commission shall promulgate any rules necessary to
implement the provisions of this paragraph, which
shall include rules providing for the disclosure of
information about persons eligible for the exemption
authorized in this paragraph to the Oklahoma
Department of Veterans Affairs, as authorized in
Section 205 of this title. For purposes of the
exemption authorized by this subparagraph, if the
disability determination that would have been made
while the disabled veteran was still living is not
made final until after the death of the disabled
veteran, the exemption authorized by this subpa ragraph
may still be claimed by the surviving spouse;
35. Sales of electricity to the operator, specifically
designated by the Corporation Commission, of a spacing unit or lease
from which oil is produced or attempted to be produced using
enhanced recovery methods including, but not limited to, increased
pressure in a producing formation through the use of water or
saltwater if the electrical usage is associated with and necessar y
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for the operation of equipment required to inject or circulate
fluids in a producing formation for the purpose of forcing oil or
petroleum into a wellbore for eventual recovery and production from
the wellhead. In order to be eligible for the sales tax exemption
authorized by this paragraph, the total content of oil recovered
after the use of enhanced recovery methods shall not exceed one
percent (1%) by volume. The exemption authorized by this paragraph
shall be applicable only to the state sales tax r ate and shall not
be applicable to any county or municipal sales tax rate;
36. Sales of intrastate charter and tour bus transportation.
As used in this paragraph, "intrastate charter and tour bus
transportation" means the transportation of persons from o ne
location in this state to another location in this state in a motor
vehicle which has been constructed in such a manner that it may
lawfully carry more than eighteen persons, and which is ordinarily
used or rented to carry persons for compensation. Pro vided, this
exemption shall not apply to regularly scheduled bus transportatio n
for the general public;
37. Sales of vitamins, minerals, and dietary supplements by a
licensed chiropractor to a person who is the patient of such
chiropractor at the physical location where the chiropractor
provides chiropractic care or services to such patient. The
provisions of this paragraph shall not be applicable to any drug,
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medicine, or substance for which a prescription by a licensed
physician is required;
38. Sales of goods, wares, merchandise, tangible personal
property, machinery, and equip ment to a web search portal located in
this state which derives at least eighty percent (80%) of its annual
gross revenue from the sale of a product or service to an out -of-
state buyer or consumer. For purposes of this paragraph, "web
search portal" means an establishment classified under NAICS code
519130 which operates websites that use a search engine to generate
and maintain extensive databases of Internet addresses and conte nt
in an easily searchable format;
39. Sales of tangible personal property co nsumed or
incorporated in the construction or expansion of a facility for a
corporation organized under Section 437 et seq. of Title 18 of the
Oklahoma Statutes as a rural electr ic cooperative. For purposes of
this paragraph, sales made to a contractor or subcontractor that has
previously entered into a contractual relationship with a rural
electric cooperative for construction or expansion of a facility
shall be considered sales made to a rural electric cooperative;
40. Sales of tangible personal propert y or services to a
business primarily engaged in the repair of consumer electronic
goods including, but not limited to, cell phones, compact disc
players, personal computers, MP3 players, digital devices for the
storage and retrieval of information through hard -wired or wireless
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computer or Internet connections, if the devices are sold to the
business by the original manufacturer of such devices and the
devices are repaired, refit ted or refurbished for sale by the entity
qualifying for the exemption authori zed by this paragraph directly
to retail consumers or if the devices are sold to another business
entity for sale to retail consumers;
41. On or after July 1, 2019, and prior to July 1, 2024, sales
or leases of rolling stock when sold or leased by the manufacturer,
regardless of whether the purchaser is a public services corporation
engaged in business as a common carrier of property or passengers by
railway, for use or consumpti on by a common carrier directly in the
rendition of public service. For purpo ses of this paragraph,
"rolling stock" means locomotives, autocars, and railroad cars and
"sales or leases" includes railroad car maintenance and retrofitting
of railroad cars for their further use only on the railways;
42. Sales of gold, silver, platinum, palladium or other bullion
items such as coins and bars and legal tender of any nation, which
legal tender is sold according to its value as precious metal or as
an investment. As used in the paragraph, "bullion" means any
precious metal including, but not limited to, gold, silver,
platinum, and palladium, that is in such a state or condition that
its value depends upon its precious metal content and not its form.
The exemption authorized by this paragraph shall not apply to
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fabricated metals that have been processed or manufactured for
artistic use or as jewelry; and
43. Recovery fees on the rental charge from any item of heavy
equipment property rental as provided for in Sec tion 2 of this act;
44. Sales of firearm safes and firearm safety devices. A s used
in this paragraph, "firearm safe" means a locking container or other
enclosure, excluding glass -faced containers, equipped with a
padlock, key lock, combination lock, or o ther locking device that is
designed and intended for the secure storage of one or more
firearms, and "firearm safety device " means a device that, when
installed on a firearm, is designed to prevent the firearm from
being operated without first deactivatin g the device or a device to
be equipped or installed on a firearm that is desi gned to prevent
the operation of the firearm by anyone who does not have authorized
access to the firearm; and
45. Sales of Level 2 and higher retention holsters. As used in
this paragraph, "Level 2 retention holsters" means any firearm
holster that uses friction plus any other kind of active retention .
SECTION 4. This act shall become effective November 1, 2025.
60-1-11420 GRS 12/17/24