Oklahoma 2024 Regular Session

Oklahoma Senate Bill SB1410

Introduced
2/5/24  

Caption

Sales tax; providing sales tax exemption for purchase of ammunition. Effective date.

Impact

Once enacted, SB1410 will influence the Oklahoma tax code by formally adding a sales tax exemption for ammunition purchases. This legislative development indicates a targeted effort to reduce the financial burden on gun owners and enthusiasts in the state. By categorizing ammunition similarly to other taxable items that may receive exemptions, such as food or medical supplies, the bill signals a broader recognition of the cultural significance and legal rights associated with firearm ownership in Oklahoma. The financial implications for the state revenue system require consideration, as this could lead to a notable decrease in sales tax income from ammunition sales.

Summary

Senate Bill 1410 proposes an amendment to the Oklahoma Sales Tax Code, specifically adding an exemption for the purchase of ammunition. The bill stipulates that sales of ammunition are to be exempt from sales tax, which aligns with certain exemptions extended to other items and categories under the current sales tax framework. This change is intended to make ammunition purchases more financially feasible for citizens, particularly hunters and sport shooters, who are often concerned about the costs associated with purchasing ammunition.

Contention

This bill may also meet some contention within the legislative and public discourse arena. Proponents argue that the exemption protects the rights of gun owners and providers, facilitating greater access to ammunition without additional financial burdens. However, opponents might raise concerns about the potential implications for public safety, questioning whether increased access to ammunition could correlate with higher instances of firearm-related incidents. Additionally, discussions could center around the prioritization of tax exemptions for niche markets compared to broader community needs and welfare.

Companion Bills

No companion bills found.

Previously Filed As

OK SB387

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

OK SB393

Sales tax exemption; providing exception to limit for disabled veterans exemption. Effective date.

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 SB463

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

OK HB1009

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

OK HB2665

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

OK HB2027

Revenue and taxation; sales tax exemption; hearing aids; 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.

Similar Bills

OK SB1237

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

OK SB1215

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

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 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 HB1588

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

OK HB1406

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