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OK HB4345
Bill
Status
2/2/2026
Primary Sponsor
Anthony Moore
Click for details
AI Summary
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Amends 68 O.S. 2021, Section 1354.27 to clarify that sales tax sourcing must be based on the final delivery location designated by the purchaser, not intermediate locations
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Specifies that "receipt" does not include intermediate transfer, possession, or delivery to a seller's warehouse, fulfillment center, or related party facility before actual delivery to the purchaser
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Excludes florists from the modified sourcing rules; florist sales continue to be sourced to the florist's business location
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Expands the definition of "receive" and "receipt" to explicitly exclude possession at seller-affiliated warehouses or fulfillment centers prior to final customer delivery
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Effective date: November 1, 2026
Legislative Description
Revenue and taxation; sales tax; sourcing of sale lease or rental; receipt; effective date.
Last Action
Second Reading referred to Rules
2/3/2026