Oklahoma 2022 Regular Session

Oklahoma House Bill HB2476 Compare Versions

Version 1 (Old)

Version 2 (New)

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3		-	SENATE FLOOR VERSION - HB2476 SFLR Page 1
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	3	+	ENGR. H. B. NO. 2476 Page 1 1
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29		-	SENATE FLOOR VERSION
30		-	March 24, 2021
31		-
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33	28		ENGROSSED HOUSE
34		-	BILL NO. 2476 By: Roberts (Sean), Caldwell
35		-	(Trey) and Bell of the
36		-	House
	29	+	BILL NO. 2476 By: Roberts (Sean) of the House
37	30
38	31		and
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40	33		Bullard of the Senate
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45	40		[ revenue and taxation – motor vehicle sales tax –
46		-	exemption – ~~codification -~~ effective date ]
	41	+	exemption – effective date ]
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51	46		BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
52	47		SECTION 1. NEW LAW A new section of law to be codified
53	48		in the Oklahoma Statutes as Section 2105.1 of Title 68, unless there
54	49		is created a duplication in numbering, reads as follows:
55	50		A. Any transfer of legal ownership of a motor vehicle to a
56	51		person who is a resident of Oklahoma and has been honorably
57	52		discharged from active service in any branch of the Armed Forces of
58	53		the United States or Oklahoma National Guard and who has been
59	54		certified by the United States Department of Veterans Affairs or its
60	55		successor to be in receipt of disability compensation at the one -
61	56		hundred-percent rate and the disability shall be permanent and have
62	57		been sustained through military action or accident or resulting from
63	58		disease contracted while in such active service and who is
	59	+	registered with the veterans registry created by the Oklahoma
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65		-	SENATE FLOOR VERSION - HB2476 SFLR Page 2
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	61	+	ENGR. H. B. NO. 2476 Page 2 1
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91		-	registered with the veterans registry created by the Oklahoma
92	86		Department of Veterans Affairs shall be exempt from the sales tax
93	87		levied for the sale of motor vehicles by Section 1355 of Title 68 of
94	88		the Oklahoma Statutes.
95	89		B. The exemption authorized by thi s section shall not be
96	90		claimed by an individual for more than one vehicle in a consecutive
97	91		three-year period, unless the vehicle is a replacement for a vehicle
98	92		which was destroyed and declared by the insurer to be a total loss
99	93		claim. This exemption shall not be counted against the sales tax
100	94		exemption cap provided in paragraph 34 of Section 1357 of Title 68
101	95		of the Oklahoma Statutes.
102	96		C. The Oklahoma Tax Commission shall issue to the buyer a
103	97		refund of sales tax collected by a motor vehicle dealer from any
104	98		person who qualifies for the exemption under this section. If the
105	99		purchase of the motor vehicle was made with a loan, the refund shall
106	100		be issued to the lienholder. The lienholder shall deduct the refund
107	101		amount from the balance due on the loan.
108	102		SECTION 2. This act shall become effective November 1, 2021.
109		-	COMMITTEE REPORT BY: COMMITTEE ON APPROPRIATIONS
110		-	March 24, 2021 - DO PASS
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	105	+	ENGR. H. B. NO. 2476 Page 3 1
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	130	+	Passed the House of Representatives the 2nd day of March, 2021.
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	135	+	Presiding Officer of the House
	136	+	of Representatives
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	139	+	Passed the Senate the ___ day of __________, 2021.
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	144	+	Presiding Officer of the Senate
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