Oklahoma 2024 Regular Session

Oklahoma House Bill HB1568

Introduced
2/6/23  
Refer
2/7/23  
Refer
2/7/23  
Report Pass
3/2/23  
Engrossed
3/14/23  
Refer
3/29/23  
Report Pass
4/3/23  

Caption

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

Impact

The implications of HB 1568 are significant for nonprofits in Oklahoma, as it facilitates a more supportive tax environment for those who provide essential services to the community. By exempting certain sales and facilitating the use of tax funds more effectively, the bill aims to bolster economic development through charitable acts. This change is particularly beneficial for organizations involved in affordable housing and assistance for disaster recovery, possibly improving the accessibility and quality of their services to vulnerable populations in Oklahoma.

Summary

House Bill 1568 focuses on amending the Oklahoma tax code to create exemptions from sales taxes for specific nonprofit organizations. It aims to support entities that primarily assist with affordable housing construction, provide disaster recovery, or operate under charitable purposes as defined by the Internal Revenue Code. The bill emphasizes helping nonprofits with gross revenues up to $3 million and specifies the services or goods related to their functions that would be exempt from sales taxation, particularly in the contexts of assisting low-income individuals and disaster recovery efforts.

Sentiment

The general sentiment surrounding HB 1568 appears to be supportive among advocacy groups and legislators who are focused on community welfare. Proponents argue that the bill enhances the operational capacity of nonprofits by alleviating financial burdens associated with sales taxes. However, there are concerns from those wary of the long-term effects on the state’s tax revenue and ensuring that there is proper oversight to prevent misuse of these exemptions. The debate has highlighted the challenge of balancing support for charitable organizations while safeguarding public fiscal interests.

Contention

Notably, points of contention included the potential for an increased burden on local governments and the state's revenue if nonprofit organizations abuse these exemptions. Critics expressed concerns about maintaining accountability for how the exempted funds are utilized, especially in the case of large nonprofits. Additionally, there is debate surrounding the types of entities that should qualify for such exemptions, questioning whether the criteria are stringent enough to prevent misuse and ensure that only genuine charitable efforts benefit from the tax relief intended in this bill.

Companion Bills

OK HB1568

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

Previously Filed As

OK HB1568

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

OK HB1447

Revenue and taxation; sales tax exemptions; nonprofit entity; STEM; effective date; emergency.

OK HB1653

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

OK HB1887

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

OK HB1735

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

OK HB2316

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

OK HB2733

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

OK SB406

Sales tax; providing exemption for certain nonprofits. Effective date.

OK HB2027

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

OK HB2086

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

Similar Bills

OK SB1445

Sales tax exemption; providing exemption for OSU Medical Authority and Trust and OSU Veterinary Authority and Trust to extend to entities entered into public contracts. Effective date. Emergency.

OK SB909

Sales tax; providing exemption for sales to certain museums. Effective date.

OK HB1849

Revenue and taxation; sales tax exemption; school support organizations; effective date.

OK HB2949

Revenue and taxation; sales tax exemption; University Hospitals Trust; effective date; emergency.

OK HB1935

Revenue and taxation; sales tax exemption; nonprofits; construction of affordable housing; disaster repair; effective date.

OK SB1502

Sales tax; extending sales tax exemption to contractors in connection to performance of a contract with a tax exempt entity. Effective date.

OK HB1171

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

OK HB1854

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