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 1st Session of the 60th Legislature (2025)
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3 SENATE BILL 231 By: Thompson
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6 AS INTRODUCED
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7 An Act relating to sales tax; amending 68 O.S. 2021,
7 Section 1357.10, which relates to the August tax
8 exemption; modifying items exempted; updating
8 statutory reference; and providing an 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. AMENDATORY 68 O.S. 2021, Section 1357.10, is
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13 amended to read as follows:
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14 Section 1357.10. A. The sale of an article of clothing or
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15 footwear designed to be worn on or about the human body items listed
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16 in subsection B of this section shall be exempt from the tax imposed
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17 by Section 1354 of Title 68 of the Oklahoma Statutes this title if:
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18 1. The sales price of the article is less than One Hundred
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19 Dollars ($100.00); and
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20 2. The sale takes place during a period beginning at 12:01 a.m.
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21 on the first Friday in August and ending at 12 midnight on the
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22 following Sunday, covering a period of three (3) days.
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23 B. Items exempt pursuant to the provisions of subsection A are:
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Req. No. 386 Page 1
1 1. An article of clothing or footwear designed to be worn on or
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2 about the human body;
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3 2. Sport or recreational equipment designed for human use and
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4 worn in conjunction with an athletic or recreational activity that
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5 are not suitable for general use;
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6 3. A school supply commonly used by a student in a course of
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7 study;
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8 4. A school art supply commonly used by a student in a course
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9 of study for artwork;
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10 5. A school instructional material which is a written material
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11 commonly used by a student in a course of study as a reference and
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12 to learn the subject being taught; and
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13 6. A school computer supply commonly used by a student in a
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14 course of study in which a computer is used.
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15 C. Subsection A of this section shall not apply to:
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16 1. Any special clothing or footwear that is primarily designed
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17 for athletic activity or protective use and that is not normally
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18 worn except when used for athletic activity or protective use for
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19 which it is designed;
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20 2. Accessories, including jewelry, handbags, luggage,
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21 umbrellas, wallets, watches, and similar items carried on or about
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22 the human body, without regard to whether worn on the body in a
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23 manner characteristic of clothing; and
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24 3. The rental of clothing or footwear.
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1 C. D. The Oklahoma Tax Commission shall promulgate any
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2 necessary rules to implement the provisions of this section.
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3 SECTION 2. This act shall become effective July 1, 2025.
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4 SECTION 3. It being immediately necessary for the preservation
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5 of the public peace, health or safety, an emergency is hereby
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6 declared to exist, by reason whereof this act shall take effect and
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7 be in full force from and after its passage and approval.
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9 60-1-386 QD 12/30/2024 5:08:25 PM
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Req. No. 386 Page 3Every fact on this page links to its source, starting with the official bill record.