SB 660 Summary

• Expands the definition of "manufacturing" in Oklahoma's sales tax code to explicitly include custom-order manufacturing, excluding only artisan or craft products produced in quantities less than 10.

• Modifies the manufacturing exemption in Section 1359 to clarify that sales to "general or custom manufacturers" qualify for the exemption on goods, machinery, and equipment used in manufacturing operations.

• Transfers responsibility for determining manufacturer eligibility from the Oklahoma Tax Commission to the Oklahoma Department of Commerce, though the Tax Commission retains authority to issue exemption permits.

• Corrects statutory references in Section 1359.2 from "Title 68 of the Oklahoma Statutes" to "this title" for consistency.

• Effective date: November 1, 2013.