Revenue and taxation; sales tax; exemptions; hearing aids; effective date; emergency.

HB 2198 amends Oklahoma's sales tax code to exempt the purchase of hearing aids from state sales tax. This directly affects individuals in Oklahoma who buy hearing aids for personal use, as they will no longer pay the standard sales tax on these devices. The bill adds hearing aids to the existing list of tax-exempt items under Section 1357 of the Oklahoma Sales Tax Code. The exemption applies to sales made to consumers, not businesses or resellers.