Oklahoma Statutes Citationized
Title 68. Revenue and Taxation
Chapter 1 - Tax Codes
Article Article 13 - Sales Tax Code
Section 1357.11 - Exemption for Food and Food Ingredients - Exceptions - Rules
Cite as: 68 O.S. § 1357.11 (OSCN 2026)
A. 1. On or after the effective date of this act, an excise tax of zero percent (0%) is hereby imposed upon all retail sales of food and food ingredients sold for human consumption off the premises where sold.
2. Any sales tax or excise tax levied by a city, town, county, or any other jurisdiction in this state upon sales of food and food ingredients shall be in effect regardless of ordinance or contractual provisions referring to previously imposed state sales tax on the items.
B. The Oklahoma Tax Commission shall promulgate any necessary rules to implement the provisions of this section in accordance with the Streamlined Sales and Use Tax Agreement.
Historical Data
Laws 2024, HB 1955, c. 2, § 2, as amended by Laws 2024, SB 1283, c. 284, § 2.
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