ok-2329: Oklahoma Tax Commission — Sales and Use Tax
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710:65-7-17.1 is amended to clarify for vendors that requirements apply to Oklahoma resident veterans. Updates added to eliminate any confusion with KS adoption of similar DAV permit. 710:65-11-1 amendments remove reference to letters of credit. OTC has implemented a process for taxpayers to "net out" credits from return to return. 710:65-13-275 updates rules to match process and statutory language. OTC will move away from the letter towards a data exchange. New section 710:65-19-117 added to implement the provisions of SB 50 (2025), which established a sales tax exemption on firearm and gun safety devices. New section 710:65-13-373 added to implement the provisions of SB 59 (2025), which established a sales tax exemption for organizations providing school supplies to underserved students. Amendments to 710:65-19-215 update rule to reflect statute (SB 984, 2023), allowing for trade in value for sales price consideration for motor vehicle sales tax.
The agency’s own summary, as published.
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