Budget & Taxes (Sales Tax)

in committee · Oklahoma · House Feb 4, 2025

HB 2198: Revenue and taxation; sales tax; exemptions; hearing aids; effective date; emergency.

HB 2198 amends Oklahoma's sales tax code to exempt the purchase of hearing aids from state sales tax. This directly affects individuals in Oklahoma who buy hearing aids for personal use, as they will no longer pay the standard sales tax on these devices. The bill adds hearing aids to the existing list of tax-exempt items under Section 1357 of the Oklahoma Sales Tax Code. The exemption applies to sales made to consumers, not businesses or resellers.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts hearing aids from sales tax, providing tax relief for individuals with hearing impairments, aligning with tax relief for lower income.92% confidence

Sub-Topics Sales Tax

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vetoed · Oklahoma · House May 30, 2025

HB 1378: Revenue and taxation; sales tax exemptions; agriculture; definition to include timber; effective date.

HB 1378 would have expanded Oklahoma's sales tax exemptions for agriculture by adding timber to the definition of "agricultural products." This change would have exempted sales of timber (including timber products used in farming) from sales tax, directly affecting Oklahoma agricultural businesses, farmers, and timber producers. The bill amended existing tax code provisions that already exempted farm products, livestock, feed, fertilizer, machinery, and other agricultural supplies. However, the bill was vetoed by the Governor on June 10, 2025, and did not become law.

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands sales tax exemptions for agricultural timber, providing tax relief to farmers and timber producers per bill summary.95% confidence

Sub-Topics Sales Tax

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died · Oklahoma · Senate Mar 3, 2025

SB 72: Sales Tax Relief Act; modifying authorized claim amounts for certain years. Effective date.

SB 72 updates Oklahoma's Sales Tax Relief Act to adjust income thresholds and refund amounts for low-income residents filing for sales tax refunds. For 2025 and beyond, single filers without dependents or special circumstances may claim up to $200 annually if their household income is under $35,000 (or $100 under $40,000). Individuals with dependents, disabilities, or who are 65+ may claim up to $200 under $45,000 (or $150 under $50,000). The bill directly affects Oklahoma residents meeting these income criteria who file annual sales tax relief claims.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides direct sales tax refunds to low-income residents, reducing their tax burden through adjusted income thresholds for qualifying groups.95% confidence

Sub-Topics Sales Tax

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in committee · Oklahoma · Senate Feb 20, 2025

SB 38: Sales and use tax apportionment; modifying apportionment for Oklahoma Historical Society. Effective date. Emergency.

SB 38 modifies Oklahoma's sales tax revenue allocation to provide a fixed annual amount for the Oklahoma Historical Society. It specifies that starting in fiscal year 2026, 0.06% of sales tax revenue will be directed to the Historical Society's Capital Improvement and Operations Revolving Fund, capped at $1,880,553.25 annually. This change directly affects the Historical Society's funding, replacing the previous cap based on 2015 apportionment amounts. The bill does not alter other tax revenue allocations for education, tourism, or general funds.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill allocates 0.06% of sales tax revenue (capped at $1.88M) to Oklahoma Historical Society, providing dedicated funding for its operations. This is a direct budgetary appropriation supporting state program funding.90% confidence

Sub-Topics Revenue Sales Tax State Budget

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in committee · Oklahoma · House Feb 4, 2025

HB 1023: Revenue and Taxation; vehicle excise tax; value; bill of sale; report; effective date.

HB 1023 modifies Oklahoma's vehicle excise tax calculation by requiring the taxable value to be the actual sales price before trade-in discounts, but not exceeding 20% above the average retail price from official automotive references. It mandates that bills of sale include the sales price, number of tires, and tire rim sizes. Service Oklahoma must report the tax's fiscal impact annually starting November 2026. The bill directly affects vehicle buyers, sellers, and Service Oklahoma, effective November 2025.

Topics ✓ Budget & TaxesSupports Budget & TaxesModifies vehicle excise tax calculation to standardize taxable value, requiring actual sales price inclusion and annual fiscal reporting, promoting fiscal accountability and transparency in tax administration.92% confidence

Sub-Topics Sales Tax

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in committee · Oklahoma · Senate Feb 4, 2025

SJR 15: Constitutional amendment; elimination of property tax; authorization to levy consumption tax.

This Oklahoma constitutional amendment (SJR 15) proposes eliminating all property taxes by January 1, 2030, and replacing them with county-level consumption taxes on final goods and services sold within the county. It requires counties to develop voter-approved plans by 2028 to fund services (including schools) previously supported by property taxes, using a new Section 20A added to the state constitution. Counties must hold special elections for voter approval of any consumption tax levy or rate changes, with no tax exemptions allowed, and must revise proposals if rejected. The bill directly affects all Oklahoma counties, residents (through potential tax shifts), and school districts (which would rely on consumption tax revenue).

Topics ✓ Budget & TaxesSupports Budget & TaxesEliminates property taxes (tax relief) and mandates county plans to maintain funding for services, promoting fiscal responsibility95% confidence

Sub-Topics Property Tax Revenue Sales Tax

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in committee · Oklahoma · House Feb 19, 2026

HB 1171: Revenue and taxation; sales tax exemption; nonprofit entities; limitation on gross revenues; exception for alcohol and tobacco; effective date; emergency.

HB 1171 modifies Oklahoma's sales tax exemption rules for nonprofits by requiring organizations to have annual gross revenue under $500,000 to qualify for exemption on tangible personal property and services. It specifically excludes alcohol and tobacco sales from the exemption, meaning nonprofits selling these items cannot claim tax-free status. This change directly affects small nonprofits that previously qualified for full exemption but now must meet the revenue threshold to maintain tax-free status on other sales. The bill also updates existing exemption categories but does not alter the core tax treatment for qualifying nonprofits beyond the revenue limit and alcohol/tobacco exception.

Topics ✓ Budget & TaxesSupports Budget & TaxesRestricts nonprofit tax exemptions to increase state revenue, closing a loophole for higher-revenue entities and ensuring alcohol/tobacco sales are taxable.90% confidence

Sub-Topics Sales Tax Tax Incentives

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in committee · Oklahoma · House Mar 5, 2025

HB 2028: Revenue and taxation; sales tax exemptions; gun safe; firearm ammunition; firearms; effective date.

HB 2028 would amend Oklahoma's sales tax code to exempt gun safes, firearm ammunition, and firearms from state sales tax. This change would directly affect consumers purchasing these items, as they would no longer pay the standard 4.5% state sales tax on these specific products. The bill achieves this by adding explicit language to Section 1357 of the Oklahoma Statutes, listing these items as tax-exempt under the "Exemptions - General" section. The bill is currently in committee review after its first reading in February 2025.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts firearms, ammo, and gun safes from 4.5% sales tax, providing direct tax relief per tax policy change.95% confidence

Sub-Topics Procurement Sales Tax

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in committee · Oklahoma · House Feb 4, 2025

HB 1733: Sales tax apportionment; modifying apportionment limit for the Oklahoma Tourism Promotion Revolving Fund; effective date; emergency.

HB 1733 modifies how Oklahoma allocates 0.87% of sales tax revenue (for fiscal years 2022-2025) to three tourism-related funds: the Oklahoma Tourism Promotion Revolving Fund (capped at $5 million annually), the Oklahoma Tourism Capital Improvement Revolving Fund (capped at $9 million), and the Oklahoma Route 66 Commission Revolving Fund (capped at $6.6 million). For fiscal years 2026 and beyond, it increases the allocation to 1% of sales tax revenue, with $6.6 million going directly to Route 66, and remaining funds split 36% to Tourism Promotion and 64% to Tourism Capital Improvement. The bill directly affects these state tourism funds, which support marketing, infrastructure, and historic preservation projects. It does not change overall tax rates but adjusts the distribution of existing sales tax revenue to these specific programs.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases sales tax allocation from 0.87% to 1% for tourism funds, boosting annual funding to $6.6M+ for specific tourism programs.95% confidence ✓ TransportationSupports TransportationBill allocates $6.6M annually to Oklahoma Route 66 Commission Revolving Fund (transportation infrastructure) and increases funding for tourism-related transportation projects.92% confidence

Sub-Topics Revenue Sales Tax

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in committee · Oklahoma · House Feb 4, 2025

HB 1972: Revenue and taxation; sales tax exemptions; income tax; disabled veterans; effective date.

HB 1972 would create a sales tax exemption for disabled veterans in Oklahoma purchasing tangible personal property (such as everyday items), expanding existing tax exemptions to include this group. It directly affects disabled veterans by eliminating sales tax on their purchases of goods like clothing, electronics, or furniture. The bill amends Oklahoma’s sales tax code (Section 1357) to add disabled veterans to the list of exempt categories, mirroring exemptions already provided to organizations like Meals on Wheels. This policy change lowers out-of-pocket costs for qualifying veterans without altering tax rates or creating new administrative requirements.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts disabled veterans from sales tax, providing targeted tax relief aligning with support indicators for lower-income groups.90% confidence ✓ VeteransSupports VeteransCreates sales tax exemption for disabled veterans on tangible goods, reducing financial burden and expanding existing benefits.95% confidence

Sub-Topics Income Tax Sales Tax Tax Incentives Veteran Education

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