HB 3509 Summary

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

• Directs the Oklahoma Tax Commission to issue separate exemption cards to spouses or household members authorized to make purchases on behalf of eligible disabled veterans, if requested.

• Maintains the $25,000 annual sales tax exemption limit per living disabled veteran (100% permanent disability rating) and $1,000 annual limit for unremarried surviving spouses.

• Allows authorized representatives to make tax-exempt purchases on behalf of the eligible veteran when the veteran is not present at the point of sale.

• Declares an emergency effective date upon passage and approval.