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53	53	STATE OF OKLAHOMA
54	54
55	55	1st Session of the 60th Legislature (2025)
56	56
57	57	SENATE BILL 231 By: Thompson
58	58
59	59
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63	63	AS INTRODUCED
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65	65	An Act relating to sales tax; amending 68 O.S. 2021,
66	66	Section 1357.10, which relates to the August tax
67	67	exemption; modifying items exempt ed; updating
68	68	statutory reference; and providing an effective date .
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73	73	BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
74	74	SECTION 1. AMENDATORY 68 O.S. 2021, Section 1357.10, is
75	75	amended to read as follows:
76	76	Section 1357.10. A. The sale of an article of clothing or
77	77	footwear designed to be worn on or about the human body items listed
78	78	in subsection B of this section shall be exempt from the tax imposed
79	79	by Section 1354 of Title 68 of the Oklahoma Statutes this title if:
80	80	1. The sales price of the article is less than One Hundred
81	81	Dollars ($100.00); and
82	82	2. The sale takes place during a period beginning at 12:01 a.m.
83	83	on the first Friday in August and ending at 12 midnight on the
84	84	following Sunday, covering a period of three (3) days.
85	85	B. Items exempt pursuant to the provisions of subsection A are:
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137	137	1. An article of clothing or footwear designed to be worn on or
138	138	about the human body;
139	139	2. Sport or recreational equipment designed for human use and
140	140	worn in conjunction with an athlet ic or recreational activity that
141	141	are not suitable for general use;
142	142	3. A school supply commonly used by a student in a course of
143	143	study;
144	144	4. A school art supply commonly used by a student in a course
145	145	of study for artwork;
146	146	5. A school instructional material which is a written material
147	147	commonly used by a student in a course of study a s a reference and
148	148	to learn the subject being taught; and
149	149	6. A school computer supply commonly used by a student in a
150	150	course of study in which a computer is used .
151	151	C. Subsection A of this section shall not apply to:
152	152	1. Any special clothing or footwear that is primarily designed
153	153	for athletic activity or protective use and that is not normally
154	154	worn except when used for athletic activity or protective use for
155	155	which it is designed;
156	156	2. Accessories, including jewelry, handbags, luggage,
157	157	umbrellas, wallets, watc hes, and similar items carried on or about
158	158	the human body, without regard to whether worn on the body in a
159	159	manner characteristic of clothing; and
160	160	3. The rental of clothing or fo otwear.
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212	212	C. D. The Oklahoma Tax Commission shall promulgate any
213	213	necessary rules to implement the provisions of this section.
214	214	SECTION 2. This act shall become effective July 1, 2025.
215	215	SECTION 3. It being immediately necessar y for the preservation
216	216	of the public peace, health or safety, an emergency is hereby
217	217	declared to exist, by reason whereof this act shall take effect and
218	218	be in full force from and after its passage and approval.
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220	220	60-1-386 QD 12/30/2024 5:08:25 PM

Oklahoma 2025 Regular Session

Oklahoma Senate Bill SB231 Compare Versions