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53	53	STATE OF OKLAHOMA
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55	55	1st Session of the 60th Legislature (2025)
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57	57	SENATE BILL 321 By: McIntosh
58	58
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63	63	AS INTRODUCED
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65	65	An Act relating to sales tax; providing exemption on
66	66	the sale of certain disaster preparedness items
67	67	during certain period; defining te rms; authorizing
68	68	the Oklahoma Tax Commission to promulgate rules;
69	69	providing an effective date ; and declaring an
70	70	emergency.
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75	75	BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
76	76	SECTION 1. NEW LAW A new section of law to be codified
77	77	in the Oklahoma Statutes as Section 1357.10a of Title 68, unless
78	78	there is created a duplication in numbering, reads as follows:
79	79	A. The sale of disaster preparedness supplies shall be exempt
80	80	from the tax imposed by Section 1354 of Title 68 of t he Oklahoma
81	81	Statutes if the sale takes place during a period beginning at 12:01
82	82	a.m. on the last Friday in March and September and ending at 12
83	83	midnight on the following Sunday, covering a period of three (3)
84	84	days.
85	85	B. As used in this section:
86	86	1. “Disaster preparedness supply ” means an item purchased in
87	87	preparation or response to a disaster, including any fire, flood,
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139	139	storm, tidal wave, earthquake, or similar public calamity, whether
140	140	man-made, resulting from war, or resulting from natural causes.
141	141	Disaster preparedness supply shall include the following categories
142	142	of items:
143	143	a. disaster preparedness general supplies,
144	144	b. disaster preparedness safety supplies,
145	145	c. disaster preparedness food -related supplies, and
146	146	d. disaster preparedness fastening supplies;
147	147	2. “Disaster preparedness general supply ” means a general
148	148	purpose item that may b e used in preparation or response to a
149	149	disaster;
150	150	3. “Disaster preparedness safety supply ” means a safety item
151	151	that may be used in preparation or response to a disaster;
152	152	4. “Disaster preparedness food -related supply” means a food or
153	153	food-related item that may be used in preparation or response to a
154	154	disaster; and
155	155	5. “Disaster preparedness fastening supply ” means a fastening
156	156	item or an item used for securing property or covering p roperty that
157	157	may be used in preparation or response to a disaster.
158	158	C. The Oklahoma Tax Commission shall promulgate any rules
159	159	necessary to implement the provisions of this section.
160	160	SECTION 2. This act shall become effective July 1, 2025.
161	161	SECTION 3. It being immediately necessary for the preservation
162	162	of the public peace, health or safety, an emergency is hereby
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214	214	declared to exist, by reason whereof this act shall take effect and
215	215	be in full force from and after its passage and approval.
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217	217	60-1-1179 QD 12/31/2024 12:13:34 PM

Oklahoma 2025 Regular Session

Oklahoma Senate Bill SB321 Compare Versions