SB 687 creates a rebate program for businesses purchasing equipment to expand broadband services in underserved or unserved areas of Oklahoma. It directs the Oklahoma Broadband Office and Tax Commission to administer the program, requiring equipment to directly enable broadband expansion (not operational costs) and limiting rebates to $42 million total - $31.5 million reserved for low-population-density counties. The Oklahoma Broadband Rebate Revolving Fund will pay approved claims, with payments calculated based on total eligible claims versus available funds. Providers must file claims by specified deadlines, and annual reports will track broadband project impacts without disclosing individual company names.
SB 321 creates a sales tax exemption for specific disaster preparedness items during two annual three-day periods: the last Friday in March and September. It directly affects Oklahoma residents purchasing qualifying items like food supplies, safety gear, general disaster tools, and fastening items during those windows. The bill defines "disaster preparedness supplies" to include four categories (general, safety, food-related, and fastening items) and authorizes the Oklahoma Tax Commission to create implementation rules. The exemption applies to sales made between 12:01 a.m. on the last Friday and 12 a.m. on the following Sunday of those months. The law takes effect July 1, 2025.
HB 1146 authorizes Oklahoma counties to levy a severance tax on surface-mined materials (excluding coal) at a maximum rate of $0.10 per ton, requiring voter approval through a special election or initiative petition. The tax revenue must be split equally: 50% for county road and bridge improvements, and 50% for municipal infrastructure projects based on population. Exemptions include limestone used for agriculture, materials sold for hydraulic fracturing, and personal extraction not for profit. Counties must notify taxpayers 60 days before rate changes and cannot impose additional fees on mining operations. The bill takes effect November 1, 2025.
SB 1301 exempts animal rescue and shelter organizations in Oklahoma from paying state sales tax on their purchases. This bill amends Oklahoma's sales tax code (68 O.S. § 1356) to add these organizations to the list of entities already eligible for tax exemptions. The exemption applies to tangible personal property and services purchased by qualifying nonprofits that rescue and shelter animals. It directly affects nonprofit animal welfare organizations across the state, reducing their operational costs.
SB 1396 amends Oklahoma's sales tax law to exempt certain organizations that support first responders from paying sales tax on goods and services they purchase. Specifically, it adds exemptions for organizations providing support to municipal law enforcement, fire departments, emergency medical services, municipal disaster mitigation services, and first responder canine training facilities. This means these eligible organizations will not pay state sales tax on qualifying purchases directly related to their support services. The bill updates the existing tax exemption list in Section 1356 of Oklahoma Statutes without changing other existing exemptions.
SB 1125 authorizes Oklahoma counties and municipalities to levy an excise tax on medical marijuana sales, but only after voter approval via special election or initiative petition (requiring 5% of registered voters' signatures). The tax must be approved by a majority vote, cannot be re-proposed within six months if rejected, and applies only to sales within the local jurisdiction. Funds must be dedicated to specific purposes like public safety (not redirectable without new voter approval), and counties must create revolving funds for these designated uses. The bill also states that if recreational marijuana is legalized, the same tax rules would automatically apply to it.
HB 1867 expands Oklahoma's annual sales tax-free weekend to include school supplies, allowing residents to purchase these items tax-free during a three-day period in August. The bill sets price limits ($100 for clothing/footwear, $50 for school supplies) and excludes athletic wear, accessories, and rentals from the exemption. It applies to both state and local sales taxes, requiring school supply items to meet an annual list approved by the State Board of Education. This directly affects shoppers buying qualifying school supplies and clothing during the designated tax-free weekend.
HB 2935 adds diapers to Oklahoma's list of sales tax-exempt items under the state's tax code. This change directly affects consumers purchasing diapers for personal use, exempting those sales from the state's 4.5% sales tax. The bill amends Section 1357.6 of Oklahoma's Sales Tax Code to include diapers as a qualifying exemption, aligning with existing exemptions for items like food, medicine, and baby supplies. The exemption applies to all diaper sales made after the bill's effective date.
HB 1183 changes how Oklahoma calculates the motor vehicle excise tax by requiring the actual sales price (before trade-in discounts) to be used, provided it stays within 20% of the average retail value from Service Oklahoma's reference guides. This affects vehicle buyers and dealers, who must now document the sales price and tire details on the bill of sale. The bill mandates that the recorded price must align with published retail values to determine tax liability. It becomes effective November 1, 2025.
HB 2228 updates Oklahoma's Sales Tax Relief Act to increase eligibility and credit amounts for low-income residents. It raises the income threshold for single filers to $55,000 (from $20,000) and for families/seniors/disabled individuals to $75,000 (from $50,000), while increasing the credit from $40 to $200 per personal exemption. The bill also adds income-based reductions: credits decrease by 1% for income over $55,000 (single filers) or 1.5% over $75,000 (families), but never below zero. This directly affects eligible Oklahoma residents filing state taxes with household incomes within these new limits. The changes take effect November 1, 2025.
