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