Revenue and taxation; sales tax; exemptions; hearing aids; effective date; emergency.

HB 2198 exempts the sale of hearing aids from Oklahoma's state sales tax. This bill amends Section 1357 of the Oklahoma Sales Tax Code to add hearing aids as a new tax-exempt item, directly affecting individuals purchasing hearing aids and the retailers selling them. The key provision inserts "hearing aids" into the list of exempt items under the tax code, aligning with existing exemptions for medical devices like insulin and prescription drugs. This change would reduce out-of-pocket costs for hearing aid buyers without altering other tax rules or creating new administrative requirements. The bill is currently in committee after its second reading.