Shown verbatim: the complete text as captured from the official PDF posted by the Oklahoma Legislature, fetched 2026-07-23. Page and line markers are part of the official record; nothing is edited or removed. The official bill page.
1 STATE OF OKLAHOMA
2 2nd Session of the 60th Legislature (2026)
3 HOUSE BILL 3470 By: Eaves
4
5
6 AS INTRODUCED
7 An Act relating to revenue and taxation; creating the
Outdoors in Oklahoma Act; defining terms; providing
8 for sales tax exemptions on firearms, ammunition,
camping supplies, hunting supplies, and fishing
9 supplies during the month of October; prohibiting the
rental of certain items from sales tax exemption;
10 requiring the Oklahoma Tax Commission to promulgate
necessary rules; providing for noncodification;
11 providing for codification; and providing an
effective date.
12
13 SECTION 1. NEW LAW A new section of law not to be
14 codified in the Oklahoma Statutes reads as follows:
15 This act shall be known and may be cited as the "Outdoors in
16 Oklahoma Act".
17 SECTION 2. NEW LAW A new section of law to be codified
18 in the Oklahoma Statutes as Section 1357.12 of Title 68, unless
19 there is created a duplication in numbering, reads as follows:
20 A. As used in this section:
21 1. "Ammunition" means any bullet, shell, cartridge, primer,
22 propellant, or other device containing a projectile and gunpowder
23 designed for the use in any firearm;
24
Req. No. 13905 Page 1
1 2. "Camping supplies" means equipment or gear ordinarily used
2 in the course of camping. This shall include tents, sleeping bags,
3 camp stoves, lanterns, portable coolers, backpacks, and water
4 purification devices;
5 3. "Firearms" means handguns, rifles, or shotguns designed to
6 expel a projectile; and
7 4. "Fishing supplies" means items designed and manufactured for
8 catching fish. This shall include fishing rods, reels, lines,
9 hooks, lures, nets, and tackle boxes;
10 5. "Hunting supplies" means clothing and equipment specifically
11 designed for use in hunting wildlife. This shall include camouflage
12 clothing, decoys, tree stands, game calls, hunting blinds, and
13 scent-masking products.
14 B. The sale of ammunition, camping supplies, hunting supplies,
15 fishing supplies, and firearms, as defined by this act shall be
16 exempt from the tax imposed by Section 1354 of Title 68 of the
17 Oklahoma Statutes if the sale takes place during a period beginning
18 at 12:01 a.m. on October 1 and ending at 12:00 midnight on October
19 31.
20 C. The provisions of this act shall not apply to the rental of
21 ammunition, camping supplies, hunting supplies, fishing supplies, or
22 firearms.
23 D. The Oklahoma Tax Commission shall promulgate any necessary
24 rules to implement the provisions of this act.
Req. No. 13905 Page 2
1 SECTION 3. This act shall become effective September 1, 2026.
2
3 60-2-13905 AO 10/01/25
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
Req. No. 13905 Page 3Every fact on this page links to its source, starting with the official bill record.