OK SB241

Creates optional annual registration for canoes with the Oklahoma Tax Commission at a fee of $1.00, allowing canoe owners to obtain certificate of title and permanent number if desired.

Clarifies that canoe registration is not mandatory and does not constitute a requirement for payment of excise tax on canoe sales, though sales tax remains applicable.

Amends the definition of "canoe" to specify it is a light, slender boat with pointed ends propelled by paddles, including similar craft such as kayaks.

Exempts dealers engaged solely in selling canoes from requirements to maintain a separate repair shop with parts and equipment, recognizing canoes as distinct from motor-powered vessels.

Becomes effective November 1, 2015.