Revenue and taxation; sales tax; exemptions; commercial forestry equipment; effective date.

Summary

The bill amends Oklahoma’s sales‑tax exemption rules for agriculture to add timber and horse production to the definition of agricultural products. It also clarifies which farm‑related items—such as feed, fertilizer, machinery, and supplies for evergreen trees—are exempt, and creates a misdemeanor penalty for false certifications. The changes become law on November 1, 2026.

AI-generated summary — may be incomplete or inaccurate. Verify against the official bill text.

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