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STATE OF OKLAHOMA
2nd Session of the 60th Legislature (2026)
HOUSE BILL 4093 By: Norwood
AS INTRODUCED
An Act relating to revenue taxation; creating a sales
tax exemption for fireworks for a period of four days
on the weekend preceding and during Independence Day;
defining term; requiring Oklahoma Tax Commission to
promulgate rules; providing for codification;
providing an effective date; and declaring an
emergency.
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. 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. In celebration of the United States of America's 250th
Independence Day, the sale of fireworks shall be exempt from the tax
imposed by Section 1354 of Title 68 of the Oklahoma Statutes if the
sale takes place during the period of 12:01 a.m. on July 2, 2026,
and ending at 12:00 midnight on July 5, 2026, encompassing a period
of four (4) days.
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B. For the purposes of this act, "fireworks" shall mean any
combustible or explosive composition, or any substance or
combination of substances, or any article prepared for the purpose
of producing a visible or audible effect by combustion, explosion,
deflagration or detonation, and that is for sale to the general
public.
C. The Oklahoma Tax Commission shall promulgate any necessary
rules to implement the provisions of this act.
SECTION 2. This act shall become effective July 1, 2026.
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.
60-2-15631 AO 01/02/26