SB 472 Summary

• Amends 68 O.S. 2011, Section 1358 to expand agricultural sales tax exemptions for products sold directly to consumers.

• Allows authorized agents of agricultural producers to sell exempt products on behalf of the producer (previously only the producer could sell exempt products).

• Extends exemption to include sales from farmers markets as defined by the Oklahoma Department of Agriculture, Food and Forestry, and from online producer-owned retailers of eligible products.

• Maintains existing exemptions for farm/orchard/garden products, dairy products, livestock, animal feed, seeds, pesticides, fertilizers, farm machinery, and evergreen trees for retail sale.

• Effective date: November 1, 2013.