Sales tax exemption; combining certain exemptions for aircraft maintenance, manufacturing, and parts. Effective date.

Summary

The bill amends Oklahoma’s sales‑tax code to combine several existing exemptions that apply to aircraft‑related businesses, creating a single, clearer exemption for maintenance, manufacturing and parts. It updates the statutory language and references, and sets an effective date for the new rule. The change is intended to simplify tax compliance for the aviation industry.

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