Read the full stored bill text
Req. No. 13905 Page 1
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
STATE OF OKLAHOMA
2nd Session of the 60th Legislature (2026)
HOUSE BILL 3470 By: Eaves
AS INTRODUCED
An Act relating to revenue and taxation; creating the
Outdoors in Oklahoma Act; defining terms; providing
for sales tax exemptions on firearms, ammunition,
camping supplies, hunting supplies, and fishing
supplies during the month of October; prohibiting the
rental of certain items from sales tax exemption;
requiring the Oklahoma Tax Commission to promulgate
necessary rules; providing for noncodification;
providing for codification; and providing an
effective date.
SECTION 1. NEW LAW A new section of law not to be
codified in the Oklahoma Statutes reads as follows:
This act shall be known and may be cited as the "Outdoors in
Oklahoma Act".
SECTION 2. NEW LAW A new section of law to be codified
in the Oklahoma Statutes as Section 1357.12 of Title 68, unless
there is created a duplication in numbering, reads as follows:
A. As used in this section:
1. "Ammunition" means any bullet, shell, cartridge, primer,
propellant, or other device containing a projectile and gunpowder
designed for the use in any firearm;
Req. No. 13905 Page 2
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
2. "Camping supplies" means equipment or gear ordinarily used
in the course of camping. This shall include tents, sleeping bags,
camp stoves, lanterns, portable coolers, backpacks, and water
purification devices;
3. "Firearms" means handguns, rifles, or shotguns designed to
expel a projectile; and
4. "Fishing supplies" means items designed and manufactured for
catching fish. This shall include fishing rods, reels, lines,
hooks, lures, nets, and tackle boxes;
5. "Hunting supplies" means clothing and equipment specifically
designed for use in hunting wildlife. This shall include camouflage
clothing, decoys, tree stands, game calls, hunting blinds, and
scent-masking products.
B. The sale of ammunition, camping supplies, hunting supplies,
fishing supplies, and firearms, as defined by this act shall be
exempt from the tax imposed by Section 1354 of Title 68 of the
Oklahoma Statutes if the sale takes place during a period beginning
at 12:01 a.m. on October 1 and ending at 12:00 midnight on October
31.
C. The provisions of this act shall not apply to the rental of
ammunition, camping supplies, hunting supplies, fishing supplies, or
firearms.
D. The Oklahoma Tax Commission shall promulgate any necessary
rules to implement the provisions of this act.
Req. No. 13905 Page 3
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
SECTION 3. This act shall become effective September 1, 2026.
60-2-13905 AO 10/01/25