OK SB46

Amends 68 O.S. 2011, Section 1357 to extend sales tax exemption to surviving spouses of 100% disabled veterans if the spouse has not remarried.

Limits annual sales tax exemptions for 100% disabled veterans to $25,000 per year while living, and reduces exemption to $1,000 per year for unremarried surviving spouses.

Allows purchases by authorized household members or spouses on behalf of the eligible disabled veteran to qualify for the exemption when the veteran is not present at the sale.

Requires individuals claiming the exemption to provide a sworn statement to the Tax Commission confirming exempt sales do not exceed the annual limits; excess amounts are treated as direct tax liability subject to collection with penalties and interest.