OK HB1623

Amends Oklahoma Sales Tax Code (68 O.S. 2001, Section 1357) to expand the existing sales tax exemption for 100% disabled veterans to include surviving spouses of such veterans.

Extends the exemption provision that allows eligible persons and their spouses/household members authorized to make purchases on their behalf to remain eligible when the disabled veteran is not present at the sale.

Maintains the annual exemption limit of $25,000 per individual per year and requires persons claiming the exemption to provide sworn statements verifying they have not exceeded this amount.

Effective date: July 1, 2011, with an emergency clause allowing the act to take effect immediately upon passage and approval.