SB 50 Summary

• Exempts sales of firearm safety devices and gun safety devices from Oklahoma sales tax, effective November 1, 2025.

• Defines "firearm safety device" as a gun safe, gun case, gun lock box, trigger lock, barrel lock, or similar device designed to store a firearm and unlock only by key, combination, or similar means.

• Defines "gun safety device" as an integral device equipped or installed on a firearm that permits users to program the firearm to operate only for specified persons through computerized locking or other integral means.

• Amends Section 1357 of the Oklahoma Sales Tax Code to add this exemption as paragraph 44 of the general exemptions list.

• Updates statutory references and language in existing sales tax exemption provisions.