Revenue and taxation; sales tax exemption; agriculture; proof of eligibility; effective date.

HB 1336 clarifies proof requirements for Oklahoma's agricultural sales tax exemption, directly affecting farmers, ranchers, and custom farming operations. It establishes a standardized agricultural exemption permit, obtainable annually through county assessors by verifying farm property listings and tax compliance, and accepts documents like IRS Schedule F (though taxpayers won't be required to provide it), Farm Service Agency forms, or a state business description. The bill also specifies rules for out-of-state custom farmers needing residency proof and invoice certifications, and penalizes misuse with a $500 fine. The permit becomes effective November 1, 2025.