Oklahoma 2024 Regular Session

Oklahoma Senate Bill SB304

Introduced
2/6/23  
Refer
2/7/23  

Caption

Sales tax; providing exemption for certain nonprofit hospitals. Effective date.

Impact

Should SB304 be enacted, it would modify existing statutes in Oklahoma concerning sales tax exemptions specifically for nonprofit hospitals. This would potentially enhance the ability of such hospitals to expand their services and improve community healthcare access. The newly established exemption would apply to various forms of transactions, including purchases necessary for hospital operations. By alleviating these taxes, the bill promotes a more favorable environment for nonprofit healthcare providers, enabling them to direct more of their financial resources towards patient care and community health initiatives.

Summary

Senate Bill 304 aims to amend the sales tax laws in Oklahoma to provide an exemption for certain nonprofit hospitals. The bill specifically targets sales of tangible personal property or services, allowing these nonprofit entities to avoid sales tax in certain transactions. This legislative change is intended to alleviate the financial burden on nonprofit hospitals, making it easier for them to allocate resources towards healthcare services rather than tax liabilities. The bill represents a move to support healthcare providers operating within the nonprofit sector and acknowledges their contributions to public health and community support.

Contention

Discussions around SB304 revealed some contention regarding its implications. While proponents argue that the bill is a necessary step in supporting nonprofit hospitals, opponents express concerns that such tax exemptions might create disparities in funding and resources between nonprofit and for-profit healthcare entities. Critics argue that the legislation could erode the tax base needed for public services. Additionally, concerns were raised about the accountability and oversight of nonprofit organizations, ensuring that these tax benefits directly translate into improved healthcare services for the community.

Companion Bills

OK SB304

Carry Over Sales tax; providing exemption for certain nonprofit hospitals. Effective date.

Previously Filed As

OK SB304

Sales tax; providing exemption for certain nonprofit hospitals. Effective date.

OK SB406

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

OK SB391

Sales tax; providing exemption for certain nonprofit providing school supplies. Effective date.

OK SB390

Sales tax; providing exemption for certain nonprofits that train rescue dogs and first responders. requiring certain training sufficiency. Effective date.

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 SB313

Sales tax; providing exemption for certain air and space museums. Effective date.

OK HB1735

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

OK HB1887

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

OK HB1568

Revenue and taxation; sales tax; exemption; nonprofit entities; revenues; 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 HB1854

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

OK HB1171

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