Oklahoma 2022 Regular Session

Oklahoma House Bill HB2986

Introduced
2/7/22  
Refer
2/8/22  
Refer
2/8/22  
Report Pass
2/17/22  
Engrossed
3/8/22  

Caption

Revenue and taxation; vehicle excise tax; value definition; effective date.

Impact

This legislative amendment is expected to have a significant impact on the state's vehicle registration process and taxation system. By specifying the parameters for determining vehicle value, the bill seeks to minimize discrepancies in tax amounts due from vehicle sales, ensuring that excise taxes are based on consistent and fair valuations. The bill mandates that the Oklahoma Tax Commission report on the fiscal impact of the motor vehicle excise tax over the past three years, allowing for future adjustments based on actual revenue collected from this tax, which may affect budgeting and financial planning at the state level.

Summary

House Bill 2986 concerns the definition of value for calculating the motor vehicle excise tax in Oklahoma. The bill modifies existing legislation to establish that the tax will be based on the actual sales price of the vehicle prior to any discounts or trade-in credits. Additionally, it stipulates that the sales price must be within 20% of the average retail price listed by the Oklahoma Tax Commission, aiming to standardize how the excise tax is computed across the state. The change intends to provide clarity and fairness in the tax calculation process for vehicle owners and potential purchasers.

Sentiment

The sentiment surrounding HB 2986 seems to be generally favorable among legislators, as indicated by its unanimous passage in the House with 92 votes in favor and no opposition recorded. This bipartisan support suggests that lawmakers view the bill as a necessary clarification to existing law that ultimately simplifies the tax assessment procedure for Oklahoma residents. Stakeholder comments from the vehicle industry could indicate support, but there appears to be less public discourse from the general citizenry, focusing more on technical and procedural aspects of taxation rather than public sentiment.

Contention

While there are no notable contentious points highlighted in the voting records or discussions surrounding HB 2986, the specificity of tax calculation methods could lead to future debates on tax equity. Questions may arise concerning how the law affects various vehicle types differently, particularly regarding lower-income individuals who may rely on trade-ins. Furthermore, as the Tax Commission conducts its future reports on the impact of the implemented changes, additional discussions may arise regarding the fairness of the tax structure and its implications for different economic groups.

Companion Bills

No companion bills found.

Previously Filed As

OK HB1389

Revenue and taxation; vehicle excise tax; value definition; effective date.

OK HB1389

Revenue and taxation; vehicle excise tax; value definition; effective date.

OK HB1183

Revenue and taxation; motor vehicle excise tax; value of vehicle; effective date.

OK HB1023

Revenue and Taxation; vehicle excise tax; value; bill of sale; report; effective date

OK HB1550

Revenue and taxation; vehicle excise tax; value; effective date; emergency.

OK HB3314

Revenue and taxation; vehicle excise tax; value; bill of sale; report; effective date.

OK HB1604

Revenue and taxation; vehicle excise tax; transfer vehicle ownership; effective date.

OK HB2875

Revenue and taxation; Motor Vehicle Tax Equity Act of 2021; public highway electric vehicles; sales tax; use tax; vehicle excise tax; exemptions; in lieu treatment; definitions; effective date; emergency.

OK SB1722

Vehicle excise tax; providing for certain valuation of vehicles. Effective date.

OK HB3185

Vehicle excise tax; value of vehicle; effective date; emergency.

Similar Bills

No similar bills found.