OK SB2144

Expands Oklahoma's farm equipment tax to cover entities and individuals that operate whole goods agricultural equipment, not just dealers who sell or lease such equipment

Requires agricultural operators to pay a tax stamp fee in lieu of annual ad valorem (property) taxes on equipment valued at $500 or higher, with stamp fees ranging from $6 to $108 based on fair cash value

Defines "agricultural operation" broadly to include farms, poultry operations, orchards, ranches (including horse operations), and dairy operations

Requires entities and individuals operating whole goods equipment to retain tax stamps in a log, rather than affixing them to sales invoices as dealers do

Effective date: January 1, 2027