OK HB1378

Expands the definition of "agricultural products" to include horses and timber for Oklahoma sales tax exemption purposes under 68 O.S. 2021, Section 1358.

Defines "farming" or "farm" to include timber production, seedling production, and forestry management activities.

Defines "ranching" or "ranch" to include the business or facilities for raising horses.

Exempts sales of timber and timber-related products from sales tax when produced and sold by qualified agricultural producers, consistent with existing exemptions for other farm products.

Effective date: November 1, 2025.