Oklahoma 2024 Regular Session

Oklahoma House Bill HB2350

Introduced
2/6/23  
Refer
2/7/23  
Refer
2/7/23  
Report Pass
3/2/23  
Engrossed
3/20/23  
Refer
3/29/23  
Report Pass
4/10/23  

Caption

Revenue and taxation; expanding definition; defining terms; effective date.

Impact

The proposed changes in HB 2350 could have significant effects on local agriculture businesses. By expanding the definition of exempt agricultural products and ensuring a smoother certification process for sales, the bill aims to fuel growth in the agricultural sector. It will likely lower operational costs for farmers and ranchers and stimulate economic activity in rural communities. The effective date for these changes is proposed for November 1, 2023, indicating a swift implementation once approved.

Summary

House Bill 2350 focuses on amendments to Oklahoma's sales tax exemptions related to agriculture. The bill aims to clarify and expand the definitions associated with sales tax exemptions on agricultural products, ensuring that items related to farming and ranching are exempt from the sales tax when sold directly by the producer to the consumer. This includes categories of products like farm, orchard, and garden products and dairy products that are sold at the farm location. By doing this, it aims to make it easier for producers to engage in local sales without the burden of additional taxation.

Sentiment

General sentiment around HB 2350 appears to be positive among agricultural stakeholders and legislators who understand the importance of reducing financial burdens on local farmers. Supporters argue that it signifies a legislative commitment to bolster the state's agricultural economy. However, there may be dissent regarding how broadly the exemptions are defined, as some individuals may fear potential misapplication or misuse of exemptions by entities not targeted by this legislation.

Contention

Notable points of contention may arise over how the bill's definitions are interpreted and enforced. While the intention is to support local agricultural producers, there could be concerns regarding the potential for abuse or oversights in the exemption process. There also remains a cautious approach from some legislators who might oppose the degree of specificity in the definitions or fear unintended consequences on revenue generation for local or state governments.

Companion Bills

OK HB2350

Carry Over Revenue and taxation; expanding definition; defining terms; effective date.

Previously Filed As

OK HB2350

Revenue and taxation; expanding definition; defining terms; effective date.

OK SB961

Sales tax exemption; agriculture exemptions; modifying definitions; adding definition of game animals. Effective date.

OK HB2379

Revenue and taxation; sales tax exemption; agriculture; definition; effective date.

OK HB1353

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

OK HB1375

Revenue and taxation; income tax; Oklahoma taxable income; apportionment factors; elections; definitions; effective date.

OK HB2316

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

OK SB133

Sales tax exemption; medical marijuana grow. Effective date.

OK HB1955

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

OK HB2317

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

OK HB2027

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

Similar Bills

CA AB2106

Institutional purchasers: sale of California produce.

MS HB1055

Regulatory Sandbox Agricultural Innovation Pilot Program; establish.

CA AB778

Institutional purchasers: purchase of California-grown agricultural food products.

CA SB1308

Public educational institutions: purchase of nondomestic agricultural food products.

CA AB1025

Institutional purchasers: purchase of domestic agricultural food products.

CA AB822

Institutional purchasers: sale of California produce.

HI HB1584

Relating To Agriculture.

HI SB2363

Relating To Agriculture.