Oklahoma recently passed HB 1955 and SB 1283, exempting the state level sales tax on food and food ingredients. While this exemption applies to state level tax, there is no change to local level taxes (i.e., county, city and district level taxes). This change is to take effect on August 29, 2024. For the purpose of the new exemption, the term “food and food ingredients” also includes bottled water, candy and soft drinks. Oklahoma has also published additional helpful resources for clarity, such as a product guide (found here) as well as a sales/use tax guide (found here).