Oklahoma legislation · 2026 Regular Session
Oklahoma HB3387: Revenue and taxation; sales tax; exemption; prescription eyeglasses; contacts; effective date; emergency.
Status: In committee, February 12, 2026
What the bill says
An Act relating to revenue and taxation; amending O.S. 2021, Section 1357, as last amended by Section 1, Chapter 391, O.S.L. 2025 (68 O.S. Supp. 2025, Section 1357), which relates to general sales tax exemptions; providing exemptions for prescription eyeglasses and contacts; defining terms; providing an effective date; and declaring an emergency.
From the introduced text, January 14, 2026:
An Act relating to revenue and taxation; amending O.S. 2021, Section 1357, as last amended by Section 1, Chapter 391, O.S.L. 2025 (68 O.S. Supp. 2025, Section 1357), which relates to general sales tax exemptions; providing exemptions for prescription eyeglasses and contacts; defining terms; providing an effective date; and declaring an emergency. BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA: SECTION 1. AMENDATORY 68 O.S. 2021, Section 1357, as last amended by Section 1, Chapter 391, O.S.L. 2025 (68 O.S. Supp. 2025, 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 schools in motor or other vehicles; Req. No. 15764 Page 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 Code. This exemption shall not …
Sponsors
- Clinton, Amanda (D, 71) · primary sponsor
Latest actions
- : Referred to Rules
- : Withdrawn from Appropriations and Budget Committee
- : Withdrawn from Appropriations and Budget Finance Subcommittee Committee
- : Referred to Appropriations and Budget Finance Subcommittee
- : Second Reading referred to Appropriations and Budget
- : Authored by Representative Clinton
- : First Reading
Subjects: Taxation
Common questions
- What is HB3387?
- HB3387 is a bill in the Oklahoma Legislature (2026 Regular Session): Revenue and taxation; sales tax; exemption; prescription eyeglasses; contacts; effective date; emergency.
- What does HB3387 do?
- In its own words: An Act relating to revenue and taxation; amending O.S. 2021, Section 1357, as last amended by Section 1, Chapter 391, O.S.L. 2025 (68 O.S. Supp. 2025, Section 1357), which relates to general sales tax exemptions; providing exemptions for prescription eyeglasses and contacts; defining terms; providing an effective date; and declaring an emergency.
- What is the status of HB3387?
- In committee as of February 12, 2026. Latest action: Referred to Rules (February 12, 2026).
- Who sponsored HB3387?
- Clinton, Amanda (D, 71).
- Where is the official record for HB3387?
- On the Oklahoma Legislature website: https://www.oklegislature.gov/BillInfo.aspx?Bill=HB3387&Session=2600
Source: official Oklahoma record. Tracked by Delilah, AI for legislation across all 50 states and Congress.