OK SB10

Creates the "Firearms Manufacturer Relocation to Oklahoma Act" to encourage firearms manufacturers to relocate to Oklahoma.

Exempts firearms, firearm accessories, and ammunition manufactured in Oklahoma and retained within state borders from federal law, taxation, and regulation under interstate commerce authority.

Requires all firearms manufactured or sold under this act to be marked with "Made in Oklahoma" on a central metallic part such as the receiver or frame.

Establishes possession requirements: persons must not have felony convictions, be adjudicated legally incompetent, or have been committed to a mental health institution.

Establishes purchase age requirements: minimum 21 years old for handguns and 18 years old for shotguns or rifles, plus same restrictions as possession requirements; effective November 1, 2015.