Revenue and taxation; sales tax; exemption; prescription eyeglasses; contacts; effective date; emergency.

HB 3387 would amend Oklahoma's sales tax code to add prescription eyeglasses and contact lenses to the list of items exempt from sales tax. This change specifically affects consumers purchasing these items with a valid prescription, expanding an existing exemption for prescription drugs (covered under Section 1357, paragraph 9). The bill modifies the tax code to explicitly include these vision care products under the same exemption as prescription medications. It does not alter tax rates or create new administrative requirements, simply extending the current exemption to cover these items.