ENR. H.B. NO. 2832 Summary

• Amends 68 O.S. 2011, Section 1357 to modify sales tax exemptions for disabled veterans and their authorized representatives in Oklahoma.

• Directs the Oklahoma Tax Commission to issue a separate exemption card to spouses or household members authorized to make purchases on behalf of eligible 100-percent disabled veterans.

• Maintains existing exemption limits of $25,000 per year for disabled veterans and $1,000 per year for unremarried surviving spouses when using the exemption.

• Allows tax-exempt sales when an authorized representative purchases items on behalf of an eligible veteran who is not present at the sale, provided the representative has an issued exemption card.

• Effective date is November 1, 2014.