OK SB571

Amends Oklahoma Sales Tax Code Section 1358 to expand and clarify sales tax exemptions for agricultural products and operations.

Adds horses and horse ranching to the definition of "agricultural products" and "ranching," making feed, equipment, and materials for horse raising eligible for tax exemptions.

Exempts sales of agricultural products sold directly to consumers at farms, roadside stands, or farmers markets; livestock sales; poultry; animal feed; fertilizers; seeds; pesticides; farm machinery; and materials for constructing livestock production facilities.

Requires written certification on invoices for certain purchases to qualify for exemptions and establishes misdemeanor penalties (fine equal to double sales tax or up to 60 days jail time) for false certifications.

Effective date: November 1, 2015.