OK SB44

Amends Oklahoma sales tax code (68 O.S. 2001, Section 1357) to extend existing sales tax exemption for 100% disabled veterans to surviving spouses of such veterans if the spouse has not remarried.

Exemption applies to tangible personal property and services purchased by Oklahoma residents honorably discharged from armed service and certified by U.S. Department of Veterans Affairs as permanently and totally disabled (100% disability rating) from military action, accident, or disease.

Extends same exemption to surviving spouses of eligible veterans, allowing them to make exempt purchases on behalf of the deceased veteran's household.

Annual exemption cap remains at $25,000 per individual per year; exempt purchases exceeding this amount become direct sales tax liability recoverable by Tax Commission.

Effective date: November 1, 2011.