HB 1044 Summary

• Amends 68 O.S. Section 1357 to add a new sales tax exemption (paragraph 43) for certain food items sold directly to consumers

• Exempts sales of fresh vegetables, fruits, gourds, nuts, meat, fish, dairy, and poultry products produced in Oklahoma when sold by individuals with agricultural exemptions

• Applies to sales made in open-market environments including farmer's markets, producer-owned retail food cooperatives, and consignment sales through authorized agents

• Becomes effective July 1, 2013, with an emergency declaration for immediate implementation