Oklahoma § 68-1357.11 Retail sales of food and food ingredients.

Oklahoma Statutes

§ 68-1357.11 — Retail sales of food and food ingredients.

Oklahoma § 68-1357.11

Title 68Revenue And Taxation

This text of Oklahoma § 68-1357.11 (Retail sales of food and food ingredients.) is published on Counsel Stack Legal Research, covering Oklahoma primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Okla. Stat. tit. 68, § 68-1357.11 (2026).

Text

A.

1.On or after the effective date of this act, an excise tax of zero percent (0%) is hereby imposed upon all retail sales of food and food ingredients sold for human consumption off the premises where sold.

2.Any sales tax or excise tax levied by a city, town, county, or any other jurisdiction in this state upon sales of food and food ingredients shall be in effect regardless of ordinance or contractual provisions referring to previously imposed state sales tax on the items.

B.The Oklahoma Tax Commission shall promulgate any necessary rules to implement the provisions of this section in accordance with the Streamlined Sales and Use Tax Agreement.

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A. 1. On or after the effective date of this act, an excise tax of zero percent (0%) is hereby imposed upon all retail sales of food and food ingredients sold for human consumption off the premises where sold. 2. Any sales tax or excise tax levied by a city, town, county, or any other jurisdiction in this state upon sales of food and food ingredients shall be in effect regardless of ordinance or contractual provisions referring to previously imposed state sales tax on the items. B. The Oklahoma Tax Commission shall promulgate any necessary rules to implement the provisions of this section in accordance with the Streamlined Sales and Use Tax Agreement.