Sales tax; exempting sales tax on purchase of gun safes and guns safety devices. Effective date.
Summary
SB50 amends Oklahoma’s sales tax exemption statute, 68 O.S. Section 1357, to add a new exemption for sales of firearm safety devices and gun safety devices. The bill defines “firearm safety device” to include gun safes, gun cases, gun lock boxes, trigger locks, barrel locks, and similar storage devices that are opened by key, combination, or comparable means. It also defines “gun safety device” as an integral device installed on a firearm that allows the firearm to operate only for specified users through computerized locking or similar technology.
In addition to the new gun-safety exemption, the bill updates statutory references and language within the existing sales tax exemption list. The measure is effective November 1, 2025. The bill leaves the broader structure of Oklahoma’s sales tax exemptions intact while expanding the list of items and services that are exempt from state sales tax.
Impact
The bill directly amends Oklahoma’s Sales Tax Code by adding firearm safety devices and gun safety devices to the list of exempt sales under Section 1357. As a result, retailers selling qualifying gun safes, locks, lock boxes, and similar products will no longer collect state sales tax on those items once the act takes effect. The measure does not appear to change local sales tax treatment beyond the state exemption language, and it does not alter the many existing exemptions already embedded in the statute.
Sentiment
The voting history suggests the bill was generally well received, especially in the House, where it passed overwhelmingly and later received unanimous third-reading and fourth-reading votes. The Senate also approved the measure, though with more opposition at the earlier stages than in the House. Overall, the pattern indicates broad bipartisan support for exempting gun safety products from sales tax, likely because the bill can be framed as encouraging safe firearm storage and use.
Contention
The main point of contention appears to have been limited and centered on the policy choice to provide a tax benefit for firearm-related products. The Senate committee vote was closer than the final floor votes, indicating some resistance to the exemption or to the broader symbolism of the bill. The House amended the bill by striking the enacting clause at one stage, which suggests procedural or drafting adjustments, but the final votes were overwhelmingly favorable. No committee transcript is available, so the specific arguments for or against the measure are not documented in the provided materials.