OK SB1110

Extends the renewal period for agricultural exemption permits from three (3) years to five (5) years for permits issued or renewed on or after November 1, 2025, while maintaining the three-year renewal period for permits issued or renewed before the effective date.

Requires agricultural exemption permit holders to furnish vendors with proof of eligibility at the time of sale, and permits vendors to accept this proof for regular basis purchases without requiring verification for each subsequent transaction.

Establishes acceptable forms of proof of eligibility including IRS Schedule F, IRS forms 1065 or 4835, a one-page business description form provided by the Oklahoma Tax Commission, or Farm Service Agency form 156EZ.

Imposes a Five Hundred Dollar ($500.00) penalty on purchasers who use an agricultural exemption permit to purchase items not authorized for exemption under Section 1358.

Becomes effective November 1, 2025.