OK SB1995

Creates a sales tax exemption for homemade food products sold by home food establishments and bakery items (bread, rolls, pastries, donuts, cakes, pies, cookies, tortillas, etc.) when sold at registered farmers markets

Requires entities seeking the exemption to submit an application to the Oklahoma Department of Agriculture, Food, and Forestry for verification

Oklahoma Tax Commission will issue exemption cards valid for 2 years upon notification from the Department of Agriculture

Entities may resubmit applications within 2 months prior to expiration to receive a new exemption card

Effective date: November 1, 2026