OK HB3853

Expands Oklahoma's existing sales tax holiday to include school supply items in addition to clothing and footwear, with items under $100 exempt from state sales tax

Defines "school supply items" as tangible personal property used for classroom instruction, including pencils, pens, notebooks, binders, folders, backpacks, lunch boxes, scissors, glue, and similar items

Sales tax exemption applies during a 3-day period beginning at 12:01 a.m. on the first Friday in August through midnight the following Sunday

Excludes athletic/protective clothing, accessories (jewelry, handbags, luggage, watches, umbrellas), and rental clothing from the exemption

Effective date of July 1, 2026, with emergency clause for immediate implementation upon passage and approval