Revenue and taxation; sales tax; sourcing of sale lease or rental; receipt; effective date.

Summary

The bill rewrites Oklahoma’s sales‑tax rules so that tax is owed where the purchaser actually receives the product, service or digital good, not where the seller ships it. It covers retail sales, leases and rentals and includes special rules for florists, transportation equipment and prepaid mobile services. The change is intended to make tax collection align with where the item is used.

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

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