Revenue and taxation; sales tax; fees; car wash; effective date.

HB 1482 adds car wash membership fees to Oklahoma's taxable sales list. Specifically, it requires sales tax on "dues or fees for car wash memberships, clubs, or any other type of periodic payment plans for the use of automatic tunnel car washes." This change affects car wash businesses offering recurring membership plans and their customers, who will now pay tax on these membership fees. The bill does not impact one-time car wash services or other types of memberships.