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2026 Regular Session

SB1995

Sales tax: exempting certain bakery items from sales tax. Effective date.

Legislative progress

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This summary includes only completed milestones supported by recorded actions. It does not predict the next step, and it preserves later committee reassignments, concurrence, conference, veto, and approval actions when they occur.

Introduced in Senate February 2, 2026

Partner positions

👍 1 cumulative active like

Likes

Yes: Pro food freedom: Added "a. Sales of products by: (1) an entity that exclusively sells homemade food products produced by a home food establishment, as those terms are defined in Section 5-4.2 of Title 2 of the Oklahoma Statutes, and (2) an entity that sells homemade food products produced by a home food establishment, as those terms are defined in Section 5-4.2 of Title 2 of the Oklahoma Statutes, or bakery items, including bread, rolls, buns, biscuits, bagels, croissants, pastries, donuts, Danish, cakes, tortes, pies, tarts, muffins, bars, cookies, and tortillas, when those sales are made at farmers markets registered pursuant to Section 5-3A.3 of Title 2 of the Oklahoma Statutes. b. To be granted the exemption provided by this paragraph, an entity shall submit an application prescribed by the Oklahoma Department of Agriculture, Food, and Forestry. Upon verification that the entity meets the requirements of this paragraph, the Department shall notify the Oklahoma Tax Commission. Upon notification by the Department, the Commission shall issue an exemption card to the entity. The exemption card shall expire two (2) years from the date of issuance. Within two (2) months prior to the date of expiration of the exemption card, the entity may resubmit an application to the Department, and, upon notification by the Department, the Commission shall issue a new exemption card on the date the preceding exemption card expires. The Department and the Commission may promulgate rules to effectuate the provisions of this section.

Committee referrals

Instrument history

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This is the complete recorded action history in the current source package. Highlighted entries are marked as significant by the source. A roll-call link appears only when a vote-like action has one unambiguous same-day chamber vote.

  1. Senate Second Reading referred to Revenue and Taxation Committee then to Appropriations Committee
  2. Senate Coauthored by Senator Thompson
  3. Senate Authored by Senator Green
  4. Senate First Reading
Source provenance