OK HB3548

Exempts sales of tangible personal property or services by businesses owned and operated primarily by individuals under 18 years of age from Oklahoma sales tax, provided gross revenue is less than $1,000 annually and the business operates on private property with owner consent or at registered community events

Exempts up to $1,000 of income from Oklahoma adjusted gross income for business activity conducted by sole proprietors under 18 years of age, beginning tax year 2027, subject to the same revenue and operational requirements

Prohibits state and local governments from requiring business licenses for sole proprietors under 18 years of age operating for up to 90 days per calendar year, though licensing requirements for work regulated by Title 59 (occupational licensing) still apply

Limits adult involvement to supervision, transportation, safety oversight, or other incidental support that does not constitute material management or operation of the business; exemptions do not apply if adults exercise primary control or the business is operated for adult benefit

Effective date is November 1, 2026