OK HB1242

Adds cervidae (deer family animals) to the list of livestock exempt from Oklahoma sales tax when sold by the producer through private treaty or at a special livestock sale.

Amends 68 O.S. 2021, Section 1358 to include cervidae alongside cattle, horses, mules, and other domestic or draft animals in agricultural sales tax exemptions.

Maintains existing exemption restrictions that livestock exemptions do not apply to pet animals such as dogs, cats, birds, or other fur-bearing animals.

Becomes effective November 1, 2025.