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STATE OF OKLAHOMA
1st Session of the 58th Legislature (2021)
HOUSE BILL 2476 By: Roberts (Sean)
AS INTRODUCED
An Act relating to revenue and taxation; creating
exemption from motor vehicle excise tax and sales tax
for veterans and active d uty military; requiring
refund of tax collected; providing for codification;
and providing an effective date .
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. NEW LAW A new section of law to be codified
in the Oklahoma Statutes as Section 2105.1 of Title 68, unless there
is created a duplication in numbering, reads as follows:
A. Any transfer of legal ownership of a motor vehicle to a
person who has been honorably or medically discharged from active
service in any branch of the Armed Forces of the United States or
Oklahoma National Guard and registered with the veterans registry
created by the Oklahoma Depar tment of Veterans Affairs or a person
who is currently serving on active duty in the Armed Forces of the
United States, can show valid military identification and is
currently stationed or maintains a permanent residence in the State
of Oklahoma shall be exempt from the excise tax levied by Section
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2103 of Title 68 of the Oklahoma Statutes and the sales tax levied
by Section 1355 of Title 68 of the Oklahoma Statutes .
B. The Oklahoma Tax Commission shall issue to the buyer a
refund of excise tax and sales tax collected by a motor vehicle
dealer from any person who qualifies for the exemption under this
section. If the purchase of the motor vehicle was made with a loan,
the refund shall be issued to the lienholder. The lienholder shall
deduct the refund amount from the balance due on the loan.
SECTION 2. This act shall become effective No vember 1, 2021.
58-1-7051 EK 01/16/21