Budget & Taxes (Sales Tax)

in committee · Oklahoma · House Feb 26, 2025

HB 2742: Revenue and taxation; cigarettes; heated tobacco products; definition; exemption; stamps; effective date.

HB 2742 clarifies and updates definitions related to Oklahoma's cigarette and heated tobacco product excise tax system. It defines "cigarette" to explicitly include heated tobacco products and creates new rules for "delivery sales" (such as online or mail orders to consumers). The bill affects cigarette manufacturers, wholesalers, retailers, and online sellers by specifying tax obligations for these transactions. Key provisions include redefining terms like "wholesaler," "retailer," and "delivery sale," and clarifying tax exemptions for sales to veterans hospitals, the U.S. government, and other specific entities. This is a procedural tax administration bill, not a new tax rate change.

Topics ✓ Budget & TaxesSupports Budget & TaxesClarifies tax definitions for tobacco products and delivery sales, ensuring proper excise tax collection under existing framework, strengthening fiscal management.95% confidence

Sub-Topics Sales Tax

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in committee · Oklahoma · Senate Feb 3, 2026

SJR 23: Constitutional amendment; transferring ad valorem provisions to statute; expanding exemption and modifying cap on fair cash value; authorization to levy consumption tax.

SJR 23 proposes moving Oklahoma's property tax rules from the state constitution to statutes while introducing alternatives for local taxation. It would fully exempt the primary residence value of Oklahomans aged 65+ from property taxes, allow temporary freezes on property values for other residents, and authorize counties to replace property taxes with voter-approved consumption taxes (like a sales tax) for local funding. The bill modifies how homestead property values are calculated and sets new caps on value increases for qualifying homes. This would directly affect homeowners (especially seniors), counties (which could propose new tax structures), and voters (who must approve tax changes).

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides property tax exemptions for seniors and freezes for residents, reducing tax burden. Authorizes local consumption taxes as alternative funding, promoting fiscal flexibility and relief.95% confidence ✓ HousingSupports HousingExempts seniors' primary residences from property taxes, reducing housing costs for this group.80% confidence

Sub-Topics Property Tax Sales Tax Property Taxes

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died · Oklahoma · Senate Mar 3, 2025

SB 1095: Credit sales; prohibiting charge of network fees and interchange fees on certain transactions. Effective date.

SB 1095 prohibits merchants from charging network fees or interchange transaction fees on specific parts of credit card transactions in Oklahoma. It directly affects merchants processing payments for sales tax, excise tax, customer tips, and donations to 501(c)(3) nonprofit organizations. The bill bans these fees for those transaction portions, ensuring merchants cannot pass these costs to customers for these specific purposes. The law takes effect November 1, 2025. This is a concrete policy change to reduce costs for certain transaction types, not a procedural or commemorative measure.

Topics ✓ Budget & TaxesSupports Budget & TaxesPrevents merchants from adding fees to sales/excise tax transactions, ensuring full tax revenue collection for state budget without merchant deductions.95% confidence

Sub-Topics Sales Tax

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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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