Oklahoma Tax Commission Proposes Amendments to Sales, Use Tax Rules

The Oklahoma Tax Commission proposed amendments to OAC 710:65-7-17.1, -11-1, -13-275, -373, -19-117, -215 regarding sales and use tax. The amendments propose updating provisions on penalties for vendors refusing to honor sales tax exemptions for disabled veterans, requirements for sales tax credit and refund requests, expanding the sales tax exemption for disabled veterans and their surviving spouses, creating a new exemption for organizations providing school supplies to underserved students, and establishing a sales tax exemption for firearm and gun safety devices. [Okla. Tax Comm’n, Proposed Regs. Sections 710:65-7-17.1, et al., 01/05/26 Okla. Reg.]