HB 1657 Summary

• Amends Oklahoma sales tax law to add a new exemption for the portion of photography services charged by a photographer that are attributable to sitting fees.

• Adds this exemption as paragraph 43 to the list of general exemptions in the Oklahoma Sales Tax Code (68 O.S. 2001, Section 1357).

• The exemption applies only to sitting fees charged by photographers, not to other charges such as prints, digital files, or other products/services related to the photography session.

• Becomes effective July 1, 2011, with an emergency clause allowing immediate implementation upon passage and approval.