Sales tax; expanding items eligible for the August sales tax holiday. Effective date.

SB 231 expands Oklahoma's August sales tax holiday to include additional items. It adds school supplies, art supplies, instructional materials, and computer supplies used in education to the list of exempt items, alongside existing clothing and footwear under $100 sold during the three-day holiday period (first Friday in August through the following Sunday). The bill modifies Oklahoma Statutes §1357.10 to clarify these new exemptions while maintaining exclusions for athletic wear, accessories, and rentals. The changes take effect July 1, 2025.