SB 1679 Summary

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

• Adds new exemption allowing sales at farmers markets, farm locations, and online producer-owned retailers (previously only allowed direct farm sales)

• Expands exemption to include sales by food co-ops and food buying clubs owned by farmers where food is delivered to drop points or individuals

• Allows authorized agents of producers to make tax-exempt sales on behalf of the producer

• Effective date: November 1, 2014