OK HB2910

Increases the annual sales tax exemption for unremarried surviving spouses of deceased 100% disabled veterans from $1,000 to $2,000

Creates a new sales tax exemption of up to $2,000 per year for unremarried surviving spouses of military members killed in action in the U.S. Armed Forces or Oklahoma National Guard

Requires taxpayers claiming these exemptions to provide a sworn statement upon request from the Tax Commission attesting that exempt sales have not exceeded the annual limit

Excess sales tax exemptions beyond the authorized amount are treated as direct sales tax liability and may be recovered by the Tax Commission with penalty and interest

Effective date of July 1, 2016, with emergency clause for immediate effect upon passage