HB1864 Summary

• Adds new sales tax exemption for tangible personal property and services purchased by Oklahoma residents who are 100% disabled veterans certified by the U.S. Department of Veterans Affairs, limited to $25,000 per year for nonvehicle purchases and $20,000 per vehicle purchase (once every 5 years).

• Extends the same exemption to unremarried surviving spouses of eligible veterans or those who died in the line of duty, limited to $1,000 per year in purchases.

• Allows authorized household members to make tax-exempt purchases on behalf of the eligible veteran when the veteran is not present at the sale.

• Exempts recovery fees on heavy equipment property rentals from sales tax.

• Effective date: November 1, 2025.