An act relating to revenue taxation, the official text

1                              STATE OF OKLAHOMA

2   2nd Session of the 60th Legislature (2026)

3 HOUSE BILL 4093              By: Norwood

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6                              AS INTRODUCED

7   An Act relating to revenue taxation; creating a sales

    tax exemption for fireworks for a period of four days

8   on the weekend preceding and during Independence Day;

    defining term; requiring Oklahoma Tax Commission to

9   promulgate rules; providing for codification;

    providing an effective date; and declaring an

10  emergency.

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14 BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:

15  SECTION 1.        NEW LAW  A new section of law to be codified

16 in the Oklahoma Statutes as Section 1357.12 of Title 68, unless

17 there is created a duplication in numbering, reads as follows:

18  A. In celebration of the United States of America's 250th

19 Independence Day, the sale of fireworks shall be exempt from the tax

20 imposed by Section 1354 of Title 68 of the Oklahoma Statutes if the

21 sale takes place during the period of 12:01 a.m. on July 2, 2026,

22 and ending at 12:00 midnight on July 5, 2026, encompassing a period

23 of four (4) days.

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    Req. No. 15631                                                  Page 1
1   B. For the purposes of this act, "fireworks" shall mean any

2 combustible or explosive composition, or any substance or

3 combination of substances, or any article prepared for the purpose

4 of producing a visible or audible effect by combustion, explosion,

5 deflagration or detonation, and that is for sale to the general

6 public.

7   C. The Oklahoma Tax Commission shall promulgate any necessary

8 rules to implement the provisions of this act.

9   SECTION 2. This act shall become effective July 1, 2026.

10  SECTION 3. It being immediately necessary for the preservation

11 of the public peace, health or safety, an emergency is hereby

12 declared to exist, by reason whereof this act shall take effect and

13 be in full force from and after its passage and approval.

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15  60-2-15631      AO  01/02/26

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    Req. No. 15631                                                 Page 2