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SB1278 • 2026

Sales tax; providing sales tax holiday on the purchase of firearms. Effective date.

Sales tax; providing sales tax holiday on the purchase of firearms. Effective date.

Firearms Taxes
Active

The official status still shows this bill as active or still awaiting another formal step.

Sponsor
Bullard
Last action
2026-02-03
Official status
Second Reading referred to Revenue and Taxation Committee then to Appropriations Committee
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

Sales tax; providing sales tax holiday on the purchase of firearms. Effective date.

Sales tax; providing sales tax holiday on the purchase of firearms.

What This Bill Does

  • Sales tax; providing sales tax holiday on the purchase of firearms.
  • Effective date.
  • Bill Summaries/Fiscal Impact for SB 1278 (Senate): Introduced (1/21/2026) Fiscal Impact Statements For SB 1278 (Senate): SB1278 INT FI.PDF (Fiscal (Senate))

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

  1. 2026-02-03 Senate

    Second Reading referred to Revenue and Taxation Committee then to Appropriations Committee

  2. 2026-02-02 Senate

    First Reading

  3. 2026-02-02 Senate

    Authored by Senator Bullard

Official Summary Text

Sales tax; providing sales tax holiday on the purchase of firearms. Effective date.
Bill Summaries/Fiscal Impact for SB 1278 (Senate): Introduced (1/21/2026)
Fiscal Impact Statements For SB 1278 (Senate): SB1278 INT FI.PDF (Fiscal (Senate))

Current Bill Text

Read the full stored bill text
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STATE OF OKLAHOMA

2nd Session of the 60th Legislature (2026)

SENATE BILL 1278 By: Bullard

AS INTRODUCED

An Act relating to sales tax; providing exemption for
firearms purchased during certain period; defining
term; providing for codification; and providing an
effective date.

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 1357.10a of Title 68, unless
there is created a duplication in numbering, reads as follows:
A. The sale of firearms shall be exempt from the tax imposed by
Section 1354 of Title 68 of the Oklahoma Statutes if the sale takes
place during the month of July.
B. As used in this section, “firearm” means a gun, rifle,
pistol, or shotgun.
SECTION 2. This act shall become effective November 1, 2026.

60-2-2368 QD 12/18/2025 7:05:56 PM