Revenue and taxation; sales tax exemptions; disabled veterans; spouse and guardian; effective date.

HB 1406 amends Oklahoma's sales tax law to extend the existing exemption for disabled veterans to include their spouse and guardian. This means purchases made by a spouse or guardian for the veteran's use (such as medical equipment or daily necessities) will now qualify for sales tax exemption. The bill modifies Section 1357 of the Oklahoma Statutes to clarify that the exemption applies to these additional family members. This change directly affects disabled veterans and their immediate family members who assist with qualifying purchases.