OK HB3490

Creates a new sales tax exemption for recipients of Supplemental Nutrition Assistance Program (SNAP) and Temporary Assistance for Needy Families (TANF) benefits on purchases of tangible personal property and services

Requires the Oklahoma Tax Commission to issue exemption cards to eligible SNAP and TANF recipients upon proof of enrollment in those programs

Mandates all vendors honor the Tax Commission-issued proof of eligibility and exempts qualifying sales from the Oklahoma Sales Tax Code

Establishes a refund process for erroneously paid sales taxes only when a vendor refuses to honor valid proof of eligibility, requiring the eligible person to submit a signed notification of the vendor's denial to the Tax Commission

Effective date: November 1, 2026