Oklahoma 2024 Regular Session

Oklahoma House Bill HB3078

Introduced
2/5/24  

Caption

Revenue and taxation; motor vehicle excise tax; sales tax; motor vehicles; effective date; emergency.

Impact

If enacted, this bill would have a significant impact on state revenue from motor vehicle transactions. The removal of the sales tax on motor vehicle sales is intended to encourage vehicle purchases and stimulate economic activity in the automotive sector. However, this change could lead to reduced tax revenues for local governments, as they previously benefited from sales tax collections. The bill also includes an emergency clause, indicating that the authors consider these changes urgent for public and economic reasons, paving the way for immediate effect upon passage.

Summary

House Bill 3078 focuses on modifications to the taxation of motor vehicles within Oklahoma, specifically addressing the excise tax and sales tax levied on the sale of motor vehicles. The bill proposes to eliminate the sales tax on the sale of motor vehicles entirely while amending existing statutes that govern related taxes. This includes significant changes to the provisions of Sections 1355, 2106, 1361, 1402, and 1404 of the Oklahoma Statutes. The objective behind these amendments is to streamline the taxation process for motor vehicle transactions and potentially lower the overall tax burden on consumers.

Contention

The proposed elimination of the sales tax on motor vehicles might spark discussions regarding the implications for local taxation authority and overall state revenue stability. Proponents may argue that this move will enhance consumer purchasing power and drive sales, while critics might express concerns over the potential loss of funding for local services that rely on sales tax revenues. Notable points of contention will likely include the balance between encouraging economic growth and ensuring adequate funding for local government operations.

Companion Bills

No companion bills found.

Previously Filed As

OK HB2338

Revenue and taxation; vehicle excise tax exemption; foreign exports; effective date; emergency.

OK SB983

Sales and use tax; modifying exemption for purchase of motor vehicle. Effective date. Emergency.

OK HB2602

Revenue and taxation; sales tax exemptions; flat bed additions; vehicles; agriculture; livestock; effective date; emergency.

OK HB1389

Revenue and taxation; vehicle excise tax; value definition; effective date.

OK SB984

Sales and use tax; modifying basis for calculation of gross receipts for sales tax and purchase price calculation for use tax on motor vehicles. Effective date.

OK HB2027

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

OK HB1568

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

OK HB2316

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

OK HB2733

Revenue and taxation; sales tax; exemptions; diapers; formula; effective date; emergency.

OK SB576

Motor vehicles; exempting approved foreign export vehicles from excise tax when titled; providing fee for certain title; providing inspection exception. Effective date. Emergency.

Similar Bills

OK HB2095

Criminal procedure; modifying definition to include certain crime; effective date.

OK HB1563

Criminal procedure; modifying certain definition to include specific crime; effective date.

OK SB324

Firearms; modifying statutory reference; repealers. Effective date.

OK SB324

Firearms; modifying statutory reference; repealers. Effective date.

OK HB3668

Medicaid fraud; statute of limitations; criminal procedure; adult sexual abuse; Oklahoma Racketeer-Influenced and Corrupt Organizations Act; definition; Medicaid fraud; penalty; dollar threshold; felony and misdemeanor; fine and imprisonment; effective date.

OK SB461

Crimes and punishments; removing certain references related to restricted bullets and body armor. Effective date.

OK HB2214

Game and fish; predator control devices; limitation on devices to certain time of year; effective date.

OK SB524

Firearms; authorizing concealed carry by certain persons at polling places. Effective date.