Revenue and taxation; sales tax exemptions; gun safe; firearm ammunition; firearms; effective date.

HB 2028 creates a sales tax exemption for gun safes, firearm ammunition, and firearms in Oklahoma. This bill amends Oklahoma's tax code to add these items to the list of exempt purchases, meaning buyers will not pay state sales tax when purchasing them. The exemption directly affects firearm retailers and consumers purchasing these specific items. The bill does not change firearm safety regulations or impose new requirements; it only modifies tax treatment for these products.