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OK HB3387

Bill

Official Source

Status

Introduced

2/2/2026

Primary Sponsor

Amanda Clinton

Click for details

Origin

House of Representatives

2026 Regular Session

AI Summary

  • Exempts prescription eyeglasses and contact lenses from Oklahoma state sales tax when prescribed by a licensed optometrist or ophthalmologist
  • Prescription eyeglasses covered include single-vision, bifocal, trifocal, and progressive lenses custom made to an individual's specific vision correction needs
  • Contact lenses must be corrective lenses prescribed by a licensed eye care professional and designed to be worn directly on the eye's surface
  • Effective date of July 1, 2026, with an emergency clause allowing immediate effect upon passage and approval
  • Amends Section 1357 of Title 68 (Oklahoma Sales Tax Code) by adding this exemption as paragraph 45 to the existing list of general sales tax exemptions

Legislative Description

Revenue and taxation; sales tax; exemption; prescription eyeglasses; contacts; effective date; emergency.

Last Action

Referred to Rules

2/12/2026

Committee Referrals

Rules2/12/2026
Appropriations and Budget Finance Subcommittee2/3/2026
Appropriations and Budget2/3/2026

Full Bill Text

No bill text available