Oklahoma legislation · 2026 Regular Session
Oklahoma SB1995: Sales tax: exempting certain bakery items from sales tax. Effective date.
Status: In committee, February 3, 2026
Sales tax: exempting certain bakery items from sales tax. Effective date.
What the bill says
An Act relating to sales tax; amending 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), which relates to exemptions; providing sales tax exemption for certain entities; defining terms; requiring submission of application and verification to be eligible for exemption; requiring the Oklahoma Department of Agriculture, Food, and Forestry to prescribe form, verify applicants, and notify the Oklahoma Tax Commission upon verification; requiring the Commission to issue exemption card upon notification…
From the introduced text, January 15, 2026:
An Act relating to sales tax; amending 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), which relates to exemptions; providing sales tax exemption for certain entities; defining terms; requiring submission of application and verification to be eligible for exemption; requiring the Oklahoma Department of Agriculture, Food, and Forestry to prescribe form, verify applicants, and notify the Oklahoma Tax Commission upon verification; requiring the Commission to issue exemption card upon notification; authorizing the entity to resubmit application prior to expiration of exemption; prescribing reissuance of exemption card; authorizing the Department and the Commission to promulgate rules; updating statutory reference; updating statutory language; and providing an effective date. 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: Req. No. 2979 Page 1 1. Transportation of school pupils to and from elementary schools or high schools 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 …