HB 1810 Summary

• Adds a new sales tax exemption for groceries purchased by Oklahoma residents who have been honorably discharged from active service in the Armed Forces or Oklahoma National Guard and have been awarded the Purple Heart military decoration, or their unremarried surviving spouses.

• Limits the exemption to $25,000 per year for living Purple Heart recipients and $1,000 per year for unremarried surviving spouses.

• Requires taxpayers claiming the exemption to provide a statement under oath to the Tax Commission that total exempt sales do not exceed the authorized limits; excess amounts are treated as direct sales tax liability with penalties and interest.

• Defines "groceries" as all eligible foods and beverages as defined in the federal Food Stamp Act, 7 U.S.C. Section 2011 et seq., as of January 1, 2005.

• Effective July 1, 2015, with emergency clause for immediate implementation.