Okla. Stat. tit. 68, § 68-1357.11
This is the official text of Okla. Stat. tit. 68, § 68-1357.11, 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.
Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.
Retail sales of food and food ingredients
Official statutory 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.
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.
Status: in_force · Read it on the official government site
Need a lawyer in Oklahoma?
Find a Oklahoma lawyer
About this page: Statute text is reproduced from official government publishers via the
Open US Law dataset
(Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine
(Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.