Oklahoma 2024 Regular Session

Oklahoma Senate Bill SB1499

Introduced
2/5/24  

Caption

Sales tax: creating the Feminine Hygiene Program; providing grants to local health departments; creating revolving fund; providing sales tax exemption to certain entities for purchase of hygiene products. Effective date.

Impact

The bill has a direct impact on state laws related to sales tax exemptions for feminine hygiene products and the establishment of a dedicated revolving fund for this program. Specifically, it amends existing laws to exempt sales tax on feminine hygiene products and includes stipulations for purchasing such products. These amendments aim to alleviate some of the financial burden on consumers, making necessary products more accessible, especially to lower-income individuals.

Summary

Senate Bill 1499, introduced by Senator Garvin, aims to establish the Feminine Hygiene Program in Oklahoma, which will provide grants to local health departments for the distribution of feminine hygiene products. The bill defines 'feminine hygiene products' as including tampons, sanitary napkins, menstrual cups, and panty liners. It requires local health departments to apply for these grants, outlining their intended use of funds and the needs of their service population. Furthermore, local health departments can collaborate with various entities, such as schools and nonprofit organizations, to ensure the effective distribution of these products.

Contention

Notable points of contention surrounding SB1499 include discussions about the adequacy of funding for the Feminine Hygiene Program and whether the proposed sales tax exemptions could lead to a significant loss of revenue for the state. Opponents argue that the effectiveness of the program hinges on accurately assessing the needs of various populations, which could be challenging to implement. Furthermore, the bill has faced scrutiny regarding its focus on specific products, with some arguing for broader access to a wider range of healthcare products.

Companion Bills

No companion bills found.

Previously Filed As

OK SB382

Feminine hygiene products; adding definitions; creating the Feminine Hygiene Program; creating the Feminine Hygiene Program Revolving Fund; stating purpose of program. Effective date.

OK HB2122

Revenue and taxation; sales tax exemption; menstrual hygiene products; effective date; emergency.

OK SB176

Schools; requiring certain schools to make feminine hygiene products available in certain restrooms. Effective date. Emergency.

OK SB406

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

OK SB387

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

OK SB391

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

OK SB313

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

OK SB304

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

OK SB393

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

OK SB1068

Sales tax; providing exemption for certain custom order manufacturers. Effective date.

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 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 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 HB3649

Revenue and taxation; sales tax exemption for nonprofit entities; veteran service organizations; effective date; emergency.

OK HB1854

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