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OK SB1845

Bill

Official Source

Status

Introduced

2/2/2026

Primary Sponsor

Shane Jett

Click for details

Origin

Senate

2026 Regular Session

AI Summary

  • Exempts firearms (guns, rifles, pistols, shotguns), firearm accessories, and firearm ammunition from Oklahoma state sales tax
  • Defines firearm accessories as items used with or mounted on firearms that are not essential to basic function, including telescopic/laser sights, magazines, suppressors, stocks, grips, speed loaders, and ammunition carriers
  • Adds to existing Section 1357 of the Oklahoma Sales Tax Code, which already contains over 40 categories of sales tax exemptions
  • Effective date is November 1, 2026

Legislative Description

Sales tax; exempting firearms, accessories, and ammunition from sales tax. Effective date.

Last Action

Second Reading referred to Revenue and Taxation Committee then to Appropriations Committee

2/3/2026

Committee Referrals

Revenue and Taxation2/3/2026

Full Bill Text

No bill text available