HB 3387 would amend Oklahoma's sales tax code to add prescription eyeglasses and contact lenses to the list of items exempt from sales tax. This change specifically affects consumers purchasing these items with a valid prescription, expanding an existing exemption for prescription drugs (covered under Section 1357, paragraph 9). The bill modifies the tax code to explicitly include these vision care products under the same exemption as prescription medications. It does not alter tax rates or create new administrative requirements, simply extending the current exemption to cover these items.
SB 1846 authorizes Oklahoma counties and municipalities to impose a sales tax on medical marijuana revenue, requiring voter approval through either a special election or a petition signed by at least 5% of registered voters. If approved, the tax must be used for specific community purposes like public safety or infrastructure, with funds placed in dedicated revolving funds that cannot be redirected without another vote. The tax becomes effective the first day of the next calendar quarter after approval and cannot be re-proposed for six months if initially rejected. If recreational marijuana is legalized statewide, the same tax rules would automatically apply to it at identical rates. This bill does not change marijuana legality but gives local governments a new revenue tool for medical marijuana sales.
HB 3237 amends Oklahoma's motor vehicle excise tax law to create a new exemption for surviving spouses of veterans who were awarded Gold Star status (indicating the veteran died in military service). This exemption directly affects eligible surviving spouses who own vehicles, removing the requirement to pay the standard excise tax on those vehicles. The bill adds this exemption as a new provision (section 11) to the existing list of tax exemptions in the statute. The key mechanism is eliminating the tax obligation for qualifying vehicles owned by these surviving spouses, with the exemption applying to vehicles registered in Oklahoma. The bill does not change other existing exemptions or tax rates.
HB 3286 requires all health insurance plans in Oklahoma to cover pregnancy, postpartum, and newborn care services - including support from perinatal doulas, nurse-midwives, and lactation consultants - without cost-sharing like deductibles or copays. It mandates coverage for breast pumps, supplies, feeding aids, and home visits for postpartum support for at least one year after birth. The bill also exempts breast pumps, supplies, and feeding aids from state sales and use taxes. These provisions apply to both private insurance and Oklahoma’s Medicaid program (SoonerCare), directly affecting pregnant individuals, new parents, and healthcare providers.
HB 3679 amends Oklahoma's sales tax exemption rules for governmental and nonprofit entities. It specifically adds a new exemption allowing colleges to exclude admission ticket surcharges used solely to repay debt for athletic, theater, or cultural facility construction. The bill also clarifies existing exemptions for county fairs, religious organizations, and public entities like schools and veterans' authorities. These changes directly affect public institutions, educational facilities, and nonprofit organizations purchasing goods or services for exempt purposes. The policy update focuses on defining precise conditions for tax exemptions without altering tax rates or creating new programs.
HB 3209 removes a partial sales tax exemption for motor vehicle sales in Oklahoma, replacing it with a complete exemption. It directly affects motor vehicle sellers and buyers by eliminating the 1.25% sales tax portion previously required on top of the Oklahoma Motor Vehicle Excise Tax. The bill also explicitly states that motor vehicle sales are no longer subject to local city or county sales or use taxes. This change applies immediately upon enactment and modifies existing tax code sections (68 O.S. §1355 and §1361) to reflect the full exemption.
HB 3916 modifies Oklahoma's tax exemption rules for nonprofit hospitals. It specifically removes sales tax exemptions from nonprofit hospitals that charge Medicare patients commercial insurance fees exceeding what Medicare covers. The bill amends tax code sections to prohibit such hospitals from claiming exemptions if they impose these extra charges. This directly affects nonprofit hospitals that overbill Medicare patients on commercial insurance policies. The change aims to align hospital tax treatment with Medicare billing practices.
HB 3806 creates a tax credit for Oklahoma businesses that accept credit or debit card payments. It allows eligible businesses to claim a credit equal to 100% of their credit card processing fees that exceed 2% of total transaction volume. The credit reduces state income tax liability but cannot lower it below zero, and unused portions may be carried forward for up to five years. This applies to taxable years beginning January 1, 2027, and affects businesses like retailers, restaurants, and service providers processing card payments. The credit is allocated to business owners (e.g., partners, shareholders) if the business is treated as a partnership for federal tax purposes.
SB 1995 amends Oklahoma's sales tax code to create a new exemption for certain bakery items, directly affecting bakeries and grocery stores selling those items. The bill requires businesses to apply for and verify eligibility with the Oklahoma Department of Agriculture, which will then notify the Tax Commission to issue exemption cards. Key provisions include application requirements, verification processes, and rules for reapplying before exemption expiration. The bill does not specify which bakery items qualify, as the provided text does not list them in the amended exemption sections (which currently cover items like food for Meals on Wheels, prescription drugs, or resale goods). The bill is currently in committee review with no votes taken.
HB 4318 allows Oklahoma businesses collecting sales and use tax to deduct a small amount for record-keeping and filing costs. Specifically, it authorizes a 1% deduction on the tax owed (capped at $1,000 per month per business account), but excludes deductions for direct payment permits or late filings (unless due to a declared natural disaster). The bill applies directly to businesses that collect and remit sales/use tax in Oklahoma, covering both the tax calculation process and monthly reporting requirements. It becomes effective November 1, 2026.
