Oklahoma 100 Percent Disabled Veteran Sales Tax Exemption

This is the benefit most Oklahoma veterans rated 100 percent use most often, and its statute is in the middle of a renumbering. Who qualifies. Title 68, section 1357, paragraph 34 exempts sales to residents "honorably discharged from active service in any branch of the Armed Forces of the United States or Oklahoma National Guard" whom VA certifies "to be in receipt of disability compensation at the one-hundred-percent rate", where "the disability shall be permanent" and service-connected, and who are "registered with the veterans registry". The test is the rate of payment, so a veteran paid at the total rate through individual unemployability that VA has found permanent qualifies. It also covers the unremarried surviving spouse of such a veteran, and the unremarried surviving spouse of anyone the Department of Defense determines died in the line of duty. How much. Sales qualifying for the exemption "shall not exceed Twenty-five Thousand Dollars ($25,000.00) per year per individual while the disabled veteran is living", and $1,000 a year for an unremarried surviving spouse. Anything over the limit is owed as tax, with penalty and interest, and the Tax Commission may ask for a sworn statement. A spouse or household member may shop for the veteran on a separate card, Form 13-55, when the veteran is not present. How to apply. Register with the Veterans Registry, get the 100 percent letter from the Oklahoma Department of Veterans Affairs or VA, and apply through the Tax Commission's OkTAP portal. The Tax Commission's sales tax exemption packet, revised August 2026, asks for the VA letter and proof of Oklahoma residency; a line of duty spouse sends the Department of Defense Form 1300. Five versions, then one, then two again. Five acts amended section 1357 between 2017 and 2025 in ways the code revisers could not reconcile, so the 2025 edition prints five versions. They disagree about this paragraph: some include the line of duty spouse and some do not, one excuses a veteran who had the card before the registry from registering, and one gave such veterans until July 1, 2023. Senate Bill 2184, signed May 6, 2026 as chapter 217 with an emergency clause, merged them into one text with paragraph 34 covering the line of duty spouse and excusing a veteran "who has previously received the sales tax exemption" from registering. Then Senate Bill 1400, signed May 12, 2026 as chapter 383, amends the pre-merger 2025 version from January 1, 2027: it renumbers the paragraph 31 and its text has no such proviso. Expect the 2026 edition to print two versions again. The Tax Commission's packet cites paragraph 34, and so does the registry statute itself, Title 72, section 421, subsection B, and both will be wrong from January 1, 2027 even though nothing about the exemption changes. A veteran who had the card before November 2020 and never registered should register now rather than rely on the proviso. Surviving spouses. The spouse's card ends on remarriage. Where VA makes the 100 percent determination only after the veteran dies, the spouse may still claim it.