Sales tax; providing sales tax holiday exemption on disaster preparedness items. Effective date. Emergency.

SB 321 creates a sales tax holiday for disaster preparedness items in Oklahoma, exempting these items from sales tax during specific three-day periods each year (the last Friday in March and September through the following Sunday). It directly affects consumers purchasing qualifying items like emergency kits, safety gear, food supplies, and fastening tools (e.g., tarps, ropes) for natural or man-made disasters. The bill defines "disaster preparedness supplies" broadly across four categories and authorizes the Oklahoma Tax Commission to establish implementation rules. The exemption becomes effective July 1, 2025.