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STATE OF OKLAHOMA
2nd Session of the 60th Legislature (2026)
HOUSE BILL 3853 By: Roberts
AS INTRODUCED
An Act relating to revenue and taxation; amending 68
O.S. 2021, Section 1357.10, which relates to sales
tax exemption; including school supplies as exempted
items; defining term; providing an effective date;
and declaring an emergency.
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. AMENDATORY 68 O.S. 2021, Section 1357.10, is
amended to read as follows:
Section 1357.10. Clothing or footwear - Exemption of certain
sales - Exceptions.
A. The sale of an article school supply items and articles of
clothing or footwear designed to be worn on or about the human body
shall be exempt from the tax imposed by Section 1354 of Title 68 of
the Oklahoma Statutes this title if:
1. The sales price of the school supply item or article is less
than One Hundred Dollars ($100.00); and
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2. The sale takes place during a period beginning at 12:01 a.m.
on the first Friday in August and ending at 12 midnight on the
following Sunday, covering a period of three (3) days.
B. For the purposes of this section, "school supply items"
shall mean tangible personal property commonly used by students in
the course of classroom instruction or school-assigned activities.
This includes, but is not limited to, pencils, pens, erasers,
crayons, markers, highlighters, colored pencils, rulers, scissors,
glue, glue sticks, tape, notebooks, notebook papers, composition
notebooks, binders, folders, index cards, lunch boxes, pencil boxes,
pencil pouches, and backpacks.
C. Subsection A of this section shall not apply to:
1. Any special clothing or footwear that is primarily designed
for athletic activity or protective use and that is not normally
worn except when used for athletic activity or protective use for
which it is designed;
2. Accessories, including jewelry, handbags, luggage,
umbrellas, wallets, watches, and similar items carried on or about
the human body, without regard to whether worn on the body in a
manner characteristic of clothing; and
3. The rental of clothing or footwear.
C. D. The Oklahoma Tax Commission shall promulgate any
necessary rules to implement the provisions of this section.
SECTION 2. This act shall become effective July 1, 2026.
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SECTION 3. It being immediately necessary for the preservation
of the public peace, health or safety, an emergency is hereby
declared to exist, by reason whereof this act shall take effect and
be in full force from and after its passage and approval.
60-2-15669 AO 12/09/25