Revenue and taxation; sales tax exemption; agriculture; proof of eligibility; effective date.

HB 1336 modifies Oklahoma's agricultural sales tax exemption process by requiring farmers and ranchers to provide standardized proof of eligibility when purchasing exempt items. It establishes a county-assessed "agricultural exemption permit" valid for three years, replacing previous verification methods. Acceptable proof includes IRS forms (excluding Schedule F), Oklahoma Tax Commission business forms, Farm Service Agency documents, or other verified agricultural production records. The bill directly affects Oklahoma farmers, ranchers, and vendors selling agricultural supplies, streamlining verification while adding penalties for misuse (e.g., $500 fines for unauthorized exemptions). It takes effect November 1, 2025.