OK SB231

Expands Oklahoma's August sales tax exemption to include school supplies, school art supplies, school instructional materials, school computer supplies, and sport or recreational equipment (in addition to clothing and footwear).

Maintains the existing $100 price threshold and three-day exemption period (first Friday in August through the following Sunday at 12 midnight).

Excludes special athletic or protective clothing/footwear designed only for athletic activity, accessories (jewelry, handbags, luggage, umbrellas, wallets, watches), and rental items from the exemption.

Requires the Oklahoma Tax Commission to promulgate rules to implement the expanded provisions.

Becomes effective July 1, 2025, with an emergency clause allowing immediate effect upon passage and approval.