OK HB1636

Adds a new sales tax exemption (paragraph 43) for individuals with an agricultural exemption who sell fresh vegetables, fruits, gourds, nuts, or other agricultural products (excluding meat, fish, or poultry) produced in Oklahoma at open-market environments.

Limits the exemption to individual transactions not exceeding $300.00, with multiple same-day transactions from one customer aggregated toward this limit.

Amends 68 O.S. 2001, Section 1357, which establishes general sales tax exemptions under Oklahoma law.

Effective date set for July 1, 2011, with emergency clause declared to ensure immediate implementation upon passage and approval.