Okla. Stat. tit. 68, § 68-1357.10
This is the official text of Okla. Stat. tit. 68, § 68-1357.10, part of Oklahoma’s Stat. tit. 68, — part of the compiled statutory law of Oklahoma, published by the state as "Stat. tit. 68,." Browse the sections below, each linked to its official government source.
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Clothing or footwear - Exemption of certain sales -
Official statutory text
Exceptions.
A. The sale of an article of clothing or footwear designed to
be worn on or about the human body shall be exempt from the tax
imposed by Section 1354 of Title 68 of the Oklahoma Statutes if:
Oklahoma Statutes - Title 68. Revenue and Taxation Page 523
1. The sales price of the article is less than One Hundred
Dollars ($100.00); and
2. The sale takes place during a period beginning at 12:01 a.m.
on the first Friday in August and ending at 12 midnight on the
following Sunday, covering a period of three (3) days.
B. Subsection A of this section shall not apply to:
1. Any special clothing or footwear that is primarily designed
for athletic activity or protective use and that is not normally
worn except when used for athletic activity or protective use for
which it is designed;
2. Accessories, including jewelry, handbags, luggage,
umbrellas, wallets, watches, and similar items carried on or about
the human body, without regard to whether worn on the body in a
manner characteristic of clothing; and
3. The rental of clothing or footwear.
C. The Oklahoma Tax Commission shall promulgate any necessary
rules to implement the provisions of this section.
A. The sale of an article of clothing or footwear designed to
be worn on or about the human body shall be exempt from the tax
imposed by Section 1354 of Title 68 of the Oklahoma Statutes if:
Oklahoma Statutes - Title 68. Revenue and Taxation Page 523
1. The sales price of the article is less than One Hundred
Dollars ($100.00); and
2. The sale takes place during a period beginning at 12:01 a.m.
on the first Friday in August and ending at 12 midnight on the
following Sunday, covering a period of three (3) days.
B. Subsection A of this section shall not apply to:
1. Any special clothing or footwear that is primarily designed
for athletic activity or protective use and that is not normally
worn except when used for athletic activity or protective use for
which it is designed;
2. Accessories, including jewelry, handbags, luggage,
umbrellas, wallets, watches, and similar items carried on or about
the human body, without regard to whether worn on the body in a
manner characteristic of clothing; and
3. The rental of clothing or footwear.
C. The Oklahoma Tax Commission shall promulgate any necessary
rules to implement the provisions of this section.
Status: in_force · Read it on the official government site
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