Digital asset mining; manufacturing tax exemption; creating certain exemption; effective date.

This bill amends Oklahoma's sales tax code to grant specific exemptions for machinery, equipment, and materials used in manufacturing operations and hazardous waste treatment facilities. It clarifies that purchases made for manufacturers, including those with construction contracts, are eligible for tax exemption if properly documented with invoices and permits. The legislation also expands exemptions to include tangible personal property used in new or expanded manufacturing facilities that meet specific cost and employment thresholds. Additionally, the bill maintains existing exemptions for items like ethyl alcohol used in fuel blending and certain single-use packaging materials while reinforcing penalties for incorrect tax certifications.