Oklahoma 2024 Regular Session

Oklahoma Senate Bill SB406

Introduced
2/6/23  
Refer
2/7/23  
Report Pass
2/8/23  
Refer
2/8/23  
Report Pass
2/15/23  
Engrossed
3/27/23  
Refer
3/29/23  
Refer
3/29/23  

Caption

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

Impact

The amendments proposed in SB406 aim to improve the state's framework surrounding sales taxes charged to various nonprofit organizations. By providing specific exemptions, the bill seeks to encourage more robust support for organizations that work directly with children in need and educational institutions serving underprivileged communities. This change is anticipated to positively affect the operational costs of these nonprofits, potentially allowing them to allocate more resources toward community service rather than tax burdens.

Summary

Senate Bill 406, introduced by Senator Rader and Representative Boatman, focuses on amendments to Oklahoma's sales tax code, specifically targeting exemptions for governmental and nonprofit entities. The bill expands tax-exempt status to certain organizations that provide services for abused and neglected children as well as those supplying clothing or educational materials to low-income students. The intent is to alleviate some financial burdens from these organizations, thereby enhancing their ability to serve vulnerable populations effectively.

Sentiment

The general sentiment around SB406 is one of support among various advocacy groups focused on children's welfare and education. Proponents argue that the bill represents a necessary step toward enhancing the state's commitment to protecting and promoting the welfare of children, which aligns with broader societal values. However, there are concerns from fiscal conservatives who question the long-term implications of increased tax exemptions on state revenues.

Contention

Notable points of contention regarding the bill include debates over how these exemptions will affect the overall budget of the state and whether they could potentially lead to revenue shortfalls in the future. Critics worry that repeated measures like these may set a precedent for further tax exemptions that could erode the tax base needed for funding public services. Additionally, discussions around documentation requirements for qualifying for exemptions may also reveal differing perspectives on the administrative burdens placed on nonprofit organizations.

Companion Bills

OK SB406

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

Previously Filed As

OK SB406

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

OK SB304

Sales tax; providing exemption for certain nonprofit hospitals. 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 SB313

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

OK HB1447

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

OK HB1568

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

OK SB387

Sales tax; providing exemption for certain goods and services purchased for construction of nonprofit facility. Effective date.

OK HB1653

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

OK HB1735

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

Similar Bills

OK SB406

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

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 SB1305

Revenue and taxation; sales tax exemptions for government or nonprofit entities; disaster recovery. Effective date. Emergency.

OK HB1842

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

OK HB2949

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

OK HB1849

Revenue and taxation; sales tax exemption; school support organizations; 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 SB909

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