KLS Keeping Law Simple Legislation in plain English

Straight-ahead summaries built from the official bill text. We keep the source links front and center and leave the decision up to you.

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SB1804 • 2026

Sales tax holiday; holiday exemption for firearms and ammunition. Emergency.

Sales tax holiday; holiday exemption for firearms and ammunition. Emergency.

Firearms Taxes
Active

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

Sponsor
Hamilton
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 holiday; holiday exemption for firearms and ammunition. Emergency.

Sales tax holiday; holiday exemption for firearms and ammunition.

What This Bill Does

  • Sales tax holiday; holiday exemption for firearms and ammunition.
  • Emergency.
  • Bill Summaries/Fiscal Impact for SB 1804 (Senate): Introduced (1/15/2026)

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 Hamilton

Official Summary Text

Sales tax holiday; holiday exemption for firearms and ammunition. Emergency.
Bill Summaries/Fiscal Impact for SB 1804 (Senate): Introduced (1/15/2026)

Current Bill Text

Read the full stored bill text 
Req. No. 3512 Page 1
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STATE OF OKLAHOMA

2nd Session of the 60th Legislature (2026)

SENATE BILL 1804 By: Hamilton

AS INTRODUCED

An Act relating to sales tax; providing exemption for
firearms purchased on specific date; defining term;
providing for codification; 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 1357.10a of Title 68, unless
there is created a duplication in numbering, reads as follows:
A. The sale of firearms and firearm ammunition shall be exempt
from the tax imposed by Section 1354 of Title 68 of the Oklahoma
Statutes if the sale takes place on July 3, 2026.
B. As used in this section, “firearm” means a gun, rifle,
pistol, or shotgun.
SECTION 2. 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.

60-2-3512 QD 1/14/2026 9:00:44 PM