HB 1482 Summary

• Amends Oklahoma Sales Tax Code Section 1354 to add dues and fees paid at certain car washes as taxable items subject to the 4.5% sales tax rate.

• Defines "automatic tunnel car wash" as washing vehicles by mechanical means where employee activities are limited to receiving payment, guiding vehicles, applying low-pressure chemical spray, or placing protective coverings.

• Explicitly excludes self-service car washes without automatic mechanical components and car washes where employees physically touch vehicles for cleaning or interior cleaning from the definition.

• Becomes effective November 1, 2025.