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 321 By: McIntosh
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6 AS INTRODUCED
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7 An Act relating to sales tax; providing exemption on
7 the sale of certain disaster preparedness items
8 during certain period; defining terms; authorizing
8 the Oklahoma Tax Commission to promulgate rules;
9 providing an effective date; and declaring an
9 emergency.
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12 BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
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13 SECTION 1. NEW LAW A new section of law to be codified
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14 in the Oklahoma Statutes as Section 1357.10a of Title 68, unless
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15 there is created a duplication in numbering, reads as follows:
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16 A. The sale of disaster preparedness supplies shall be exempt
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17 from the tax imposed by Section 1354 of Title 68 of the Oklahoma
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18 Statutes if the sale takes place during a period beginning at 12:01
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19 a.m. on the last Friday in March and September and ending at 12
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20 midnight on the following Sunday, covering a period of three (3)
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21 days.
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22 B. As used in this section:
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23 1. "Disaster preparedness supply" means an item purchased in
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24 preparation or response to a disaster, including any fire, flood,
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Req. No. 1179 Page 1
1 storm, tidal wave, earthquake, or similar public calamity, whether
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2 man-made, resulting from war, or resulting from natural causes.
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3 Disaster preparedness supply shall include the following categories
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4 of items:
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5 a. disaster preparedness general supplies,
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6 b. disaster preparedness safety supplies,
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7 c. disaster preparedness food-related supplies, and
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8 d. disaster preparedness fastening supplies;
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9 2. "Disaster preparedness general supply" means a general
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10 purpose item that may be used in preparation or response to a
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11 disaster;
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12 3. "Disaster preparedness safety supply" means a safety item
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13 that may be used in preparation or response to a disaster;
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14 4. "Disaster preparedness food-related supply" means a food or
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15 food-related item that may be used in preparation or response to a
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16 disaster; and
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17 5. "Disaster preparedness fastening supply" means a fastening
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18 item or an item used for securing property or covering property that
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19 may be used in preparation or response to a disaster.
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20 C. The Oklahoma Tax Commission shall promulgate any rules
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21 necessary to implement the provisions of this section.
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22 SECTION 2. This act shall become effective July 1, 2025.
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23 SECTION 3. It being immediately necessary for the preservation
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24 of the public peace, health or safety, an emergency is hereby
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1 declared to exist, by reason whereof this act shall take effect and
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2 be in full force from and after its passage and approval.
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4 60-1-1179 QD 12/31/2024 12:13:34 PM
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Req. No. 1179 Page 3Every fact on this page links to its source, starting with the official bill record.