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Oklahoma Legislature· SB 1278Second Reading referred to Revenue and Taxation Committee then to Appropriations Committee

An act relating to sales tax, the official text

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

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

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3 SENATE BILL 1278                  By: Bullard
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6                            AS INTRODUCED

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7   An Act relating to sales tax; providing exemption for

7   firearms purchased during certain period; defining

8   term; providing for codification; and providing an

8   effective date.

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11 BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
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12  SECTION 1.      NEW LAW  A new section of law to be codified

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13 in the Oklahoma Statutes as Section 1357.10a of Title 68, unless
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14 there is created a duplication in numbering, reads as follows:
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15  A. The sale of firearms shall be exempt from the tax imposed by

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16 Section 1354 of Title 68 of the Oklahoma Statutes if the sale takes
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17 place during the month of July.
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18  B. As used in this section, "firearm" means a gun, rifle,

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19 pistol, or shotgun.
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20  SECTION 2. This act shall become effective November 1, 2026.

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22  60-2-2368       QD       12/18/2025 7:05:56 PM

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    Req. No. 2368                                              Page 1
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