Sales tax; providing exemption on the sale of ammunition. Effective date.

SB 238 exempts the sale of ammunition from Oklahoma's state sales tax. This bill amends Oklahoma's sales tax code to add ammunition as a specific tax-exempt item, directly affecting ammunition sellers and buyers. The key provision removes the 4.5% state sales tax from ammunition purchases, making it the same as other exempt items like food or certain medical supplies. The exemption becomes effective upon the bill's enactment.