OK HB2488

Amends 68 O.S. 2011, Section 1357 to add a new sales tax exemption for fresh vegetables, fruits, gourds, dairy items, meat, fish, poultry products, nuts, honey, and other agricultural products produced in Oklahoma.

Exemption applies only when items are sold directly by the producer to the customer at a registered farmers market, as defined in Oklahoma Administrative Code Title 310, Chapter 257, Section 1-2.

Exemption is limited to individual sales transactions not exceeding $300, with multiple transactions by the same customer on the same date aggregated to determine eligibility.

Becomes effective November 1, 2012.