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Oklahoma Legislature· SB 1804Second 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 1804           By: Hamilton
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5                            AS INTRODUCED

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6   An Act relating to sales tax; providing exemption for

6   firearms purchased on specific date; defining term;

7   providing for codification; and declaring an

7   emergency.

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

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12 in the Oklahoma Statutes as Section 1357.10a of Title 68, unless
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13 there is created a duplication in numbering, reads as follows:
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14  A. The sale of firearms and firearm ammunition shall be exempt

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15 from the tax imposed by Section 1354 of Title 68 of the Oklahoma
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16 Statutes if the sale takes place on July 3, 2026.
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17  B. As used in this section, "firearm" means a gun, rifle,

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18 pistol, or shotgun.
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19  SECTION 2. It being immediately necessary for the preservation

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20 of the public peace, health or safety, an emergency is hereby
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21 declared to exist, by reason whereof this act shall take effect and
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22 be in full force from and after its passage and approval.
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24  60-2-3512       QD       1/14/2026 9:00:44 PM

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    Req. No. 3512                                              Page 1
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