Oklahoma 2022 3rd Special Session

Oklahoma House Bill HB1016

Caption

Revenue and taxation; sales tax exemption; food and food ingredients; effective date; emergency.

Impact

The legislation would significantly change the taxation landscape surrounding food sales in Oklahoma. As it exempts food and food ingredients from state sales tax, it aligns local sales tax policies with this exemption, ensuring that none of the local jurisdictions can impose additional taxes on these basic necessities. This approach is expected to lessen the financial burden on families and individuals purchasing food items, particularly benefiting low- to moderate-income residents.

Summary

House Bill 1016 seeks to amend the Oklahoma Sales Tax Code by implementing an excise tax of zero percent on all retail sales of food and food ingredients sold for human consumption off the premises where sold. This amendment aims to provide tax relief on essential food items, making them more accessible and affordable for the general public. The measure reflects a shift towards promoting public health through better access to nutritious food.

Sentiment

The sentiment surrounding HB 1016 appears to be largely supportive, with proponents highlighting the importance of access to affordable food for all Oklahomans. Supporters argue that eliminating sales tax on food will help improve overall community health and economic well-being. However, there are concerns regarding the potential impact on state revenue that could arise from such a tax exemption, which may lead to contentious debates in the legislature.

Contention

While most discussions have been in favor of the bill's objectives, there are notable points of contention regarding the implications for local government funding. As local jurisdictions usually rely on sales taxes for essential public services, some lawmakers raised worries about the overall fiscal impact. The exemption may force local governments to find alternative sources of revenue or cut back on services, which could lead to pushback from constituents reliant on those services.

Companion Bills

No companion bills found.

Previously Filed As

OK HB1444

Revenue and taxation; sales tax; groceries; food items; effective date; emergency.

OK HB2086

Revenue and taxation; sales tax; groceries; duration of exemption; local sales taxes; effective date; emergency.

OK HB2033

Revenue and taxation; sales tax exemptions; custom manufacturing; effective date.

OK HB1955

Revenue and taxation; sales tax; groceries; definitions; zero rate; local sales tax; effective date; emergency.

OK HB2316

Revenue and taxation; sales tax; definitions; occasional sales; effective date; emergency.

OK HB1353

Revenue and taxation; manufacturing sales tax exemption; expanding definition; custom-order manufacturing; effective date.

OK HB2027

Revenue and taxation; sales tax exemption; hearing aids; effective date; emergency.

OK HB2733

Revenue and taxation; sales tax; exemptions; diapers; formula; effective date; emergency.

OK HB2665

Revenue and taxation; sales tax; exemptions; veterans; surviving spouse; effective date; emergency.

OK HB1568

Revenue and taxation; sales tax; exemption; nonprofit entities; revenues; effective date; emergency.

Similar Bills

OK SB1068

Sales tax; providing exemption for certain custom order manufacturers. Effective date.

OK SB1068

Sales tax; providing exemption for certain custom order manufacturers. Effective date.

OK HB3688

Revenue and taxation; sales tax; custom-order manufacturing; effective date.

OK SB1283

Sales tax code; state grocery tax exemption; modifying definitions; local sales and use taxes; differential tax dates. Effective date.

OK HB1017

Revenue and taxation; sales tax exemption; food and food ingredients; effective date; emergency.

OK HB1353

Revenue and taxation; manufacturing sales tax exemption; expanding definition; custom-order manufacturing; effective date.

OK HB1353

Revenue and taxation; manufacturing sales tax exemption; expanding definition; custom-order manufacturing; effective date.

OK HB1955

Revenue and taxation; sales tax; groceries; definitions; zero rate; local sales tax; effective date; emergency.