{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-1357.11","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-1357.11","heading":"Retail sales of food and food ingredients","body":"A. 1. On or after the effective date of this act, an excise\n\ntax of zero percent (0%) is hereby imposed upon all retail sales of\n\nfood and food ingredients sold for human consumption off the\n\npremises where sold.\n\n2. Any sales tax or excise tax levied by a city, town, county,\n\nor any other jurisdiction in this state upon sales of food and food\n\ningredients shall be in effect regardless of ordinance or\n\ncontractual provisions referring to previously imposed state sales\n\ntax on the items.\n\nB. The Oklahoma Tax Commission shall promulgate any necessary\n\nrules to implement the provisions of this section in accordance with\n\nthe Streamlined Sales and Use Tax Agreement.","path":["OK Code","Title 68"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os68.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"5bf8b09d9b62580ad0a006e6fa6a0d1d5bd680f71d8da069dad667f2f73ab49c","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-1357.10","next":"us-ok/okla.-stat.-tit.-68-68-1357.21"},"notice":"GroundRules: Original legal text. Not legal advice."}