Oklahoma 2024 Regular Session

Oklahoma House Bill HB2733

Introduced
2/6/23  

Caption

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

Impact

If enacted, HB2733 would have a substantial impact on the overall tax revenue of the state due to the exemption of these everyday essential items. The anticipated loss in sales tax revenue is, however, expected to be offset by increased consumer spending in other areas. By removing the tax on these goods, the state aims to foster a more supportive environment for families and enhance the well-being of infants, which could, in turn, have a positive societal impact as healthier children grow into productive adults.

Summary

House Bill 2733, introduced by Representative Menz, seeks to amend the Oklahoma Sales Tax Code to include specific exemptions from sales tax for diapers and infant formula. This legislative effort is aimed at reducing the financial burden on families with infants, thereby providing some economic relief to parents. The bill explicitly states that sales of diapers and formula intended for infants will not be subject to the state sales tax, thus encouraging healthier living conditions for young children by making essential items more affordable.

Contention

Notably, while there are likely supporters applauding the intent behind HB2733, there may be concerns from fiscal conservatives about the implications of such tax exemptions on state revenue. Some legislators might argue that the loss of tax income could result in budget constraints impacting vital funding for other programs. The bill's emergency declaration underscores the urgency of addressing the financial pressures faced by families, but potential contention may arise over balancing the economic implications with the societal benefits intended by this legislation.

Companion Bills

OK HB2733

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

Previously Filed As

OK HB2733

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

OK HB2027

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

OK HB2665

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

OK HB2732

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

OK HB2122

Revenue and taxation; sales tax exemption; menstrual hygiene products; effective date; emergency.

OK HB2602

Revenue and taxation; sales tax exemptions; flat bed additions; vehicles; agriculture; livestock; effective date; emergency.

OK HB2312

Revenue and taxation; sales tax; exemptions; disabled veterans; surviving spouses; disability determination; effective date; emergency.

OK HB1009

Revenue and taxation; sales tax exemption; veterans; effective date.

OK HB2317

Revenue and taxation; sales tax; rolling stock; effective date.

OK HB1130

Revenue and taxation; sales tax exemptions; broadband equipment; modifying provisions of exemption; modifying reference; emergency.

Similar Bills

OK SB1237

Aircraft excise tax; eliminating tax for certain years; modifying sales tax exemption for sales of aircraft. Effective date.

OK HB1348

Heavy equipment rentals; recovery fee; exemptions; requiring report to Tax Commission; effective date; emergency.

OK HB1348

Heavy equipment rentals; recovery fee; exemptions; requiring report to Tax Commission; effective date; emergency.

OK SB1215

Sales tax; eliminating certain deadline for qualification for veterans sales tax exemption. Emergency.

OK HB1588

Revenue and taxation; sales tax exemption for forestry equipment; effective date.

OK SB463

Sales tax exemption; extending date for rolling stock exemption. Effective date.

OK SB463

Sales tax exemption; extending date for rolling stock exemption. Effective date.

OK HB1406

Revenue and taxation; sales tax exemptions; disabled veterans; spouse and guardian; effective date.