OK SB231

Expands Oklahoma's August sales tax holiday to include sport/recreational equipment, school supplies, school art supplies, school instructional materials, and school computer supplies in addition to clothing and footwear

Exemption applies to items priced under $100 purchased during the three-day period from 12:01 a.m. on the first Friday in August through midnight the following Sunday

Removes "athletic activity" from the exclusion for special clothing/footwear, narrowing the exclusion to only protective-use items not normally worn except for that purpose

Accessories (jewelry, handbags, luggage, umbrellas, wallets, watches) and clothing/footwear rentals remain excluded from the tax exemption

Effective date of July 1, 2025, with an emergency clause for immediate effect upon passage and approval