Sales tax: exempting certain bakery items from sales tax. Effective date.

SB 1995 amends Oklahoma's sales tax code to create a new exemption for certain bakery items, directly affecting bakeries and grocery stores selling those items. The bill requires businesses to apply for and verify eligibility with the Oklahoma Department of Agriculture, which will then notify the Tax Commission to issue exemption cards. Key provisions include application requirements, verification processes, and rules for reapplying before exemption expiration. The bill does not specify which bakery items qualify, as the provided text does not list them in the amended exemption sections (which currently cover items like food for Meals on Wheels, prescription drugs, or resale goods). The bill is currently in committee review with no votes taken.