SB 1224 Summary

• Amends Oklahoma sales tax law to exempt sales of commercially raised animals of the family cervidae (deer, elk, etc.) from sales tax, similar to existing horse exemptions.

• Modifies Section 1357.7 of Title 68 to add "commercially raised animals of the family cervidae" to the list of specifically exempted agricultural products.

• Expands the definition of "agricultural products" and "ranching" in Section 1358 to explicitly include commercially raised cervidae operations.

• Exemption applies to sales of these animals and related agricultural inputs used in their production, consistent with existing exemptions for other livestock.

• Effective date: November 1, 2014.