Revenue and taxation; sales tax; sales-tax-free weekend; school supplies; exemptions; effective date; emergency.

HB 1867 expands Oklahoma's annual sales tax-free weekend to include school supplies, allowing residents to purchase these items tax-free during a three-day period in August. The bill sets price limits ($100 for clothing/footwear, $50 for school supplies) and excludes athletic wear, accessories, and rentals from the exemption. It applies to both state and local sales taxes, requiring school supply items to meet an annual list approved by the State Board of Education. This directly affects shoppers buying qualifying school supplies and clothing during the designated tax-free weekend.