Revenue and taxation; sales tax; exemptions; Oklahoma Tax Commission; exemption card; effective date.

HB 3490 amends Oklahoma's sales tax code to establish a new process for verifying eligibility for an existing exemption on sales of programs related to sporting and entertainment events. The bill requires the Oklahoma Tax Commission to issue exemption cards to qualifying vendors, providing proof of eligibility for these tax-exempt sales. It also creates a specific procedure for vendors to document and validate their eligibility under this exemption. This change directly affects vendors selling event programs and the Oklahoma Tax Commission, streamlining how proof of exemption is provided and verified. The bill does not create new exemptions but formalizes administrative requirements for an existing exemption.