Oklahoma 2022 Regular Session

Oklahoma House Bill HB2679

Introduced
2/1/21  
Refer
2/2/21  
Refer
2/2/21  

Caption

Revenue and taxation; sales tax exemptions; exemption for Comprehensive Community Addiction Recovery Centers; effective date.

Impact

If enacted, this bill is expected to have significant implications for state revenue and the operation of addiction recovery centers in Oklahoma. By exempting certain sales from sales tax, the legislature intends to enhance the financial resources available to these centers, allowing them to serve more individuals struggling with substance use disorders. The measure could improve access to recovery services, which have become increasingly vital in addressing the state’s ongoing challenges with addiction and mental health issues.

Summary

House Bill 2679 proposes an amendment to Oklahoma's sales tax law by adding exemptions for sales to or from certain Comprehensive Community Addiction Recovery Centers. These centers are defined as organizations that provide addiction recovery services and are certified by the Oklahoma Department of Mental Health and Substance Abuse Services. The bill aims to facilitate funding mechanisms for these critical services by expanding the circumstances under which they are not subject to sales tax, thus potentially reducing the financial burden on these organizations and the individuals they serve.

Contention

Discussions around HB 2679 may involve contentious debates regarding state revenue implications and the prioritization of funding for addiction recovery over other social services. Proponents are likely to argue that the benefits derived from enhancing addiction services will outweigh any potential decreases in sales tax revenue. Conversely, opponents may express concerns that such tax exemptions could lead to budgetary shortfalls in other areas, making it more challenging for the state to fund various essential services.

Notable_points

The certification and accreditation standards established by the Oklahoma Department of Mental Health and Substance Abuse Services are crucial components of the bill. This stipulation ensures that exemptions are granted only to legitimate organizations actively contributing to community health and recovery. Stakeholders in the mental health and addiction recovery sectors are expected to advocate strongly for the bill due to its potential to enhance operational sustainability.

Companion Bills

No companion bills found.

Previously Filed As

OK HB2977

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

OK HB2743

Revenue and taxation; sales tax exemption; sales tax exemption for nonprofit entity; effective date.

OK HB3137

Revenue and taxation; sales tax exemption; effective date.

OK SB1305

Revenue and taxation; sales tax exemptions for government or nonprofit entities; disaster recovery. Effective date. Emergency.

OK HB1854

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

OK HB1447

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

OK HB1447

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

OK HB3854

Revenue and taxation; sales tax exemption; avian research center; effective date.

OK HB1568

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

OK HB1568

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

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 HB1849

Revenue and taxation; sales tax exemption; school support organizations; effective date.

OK HB2949

Revenue and taxation; sales tax exemption; University Hospitals Trust; effective date; emergency.

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 HB1854

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

OK HB2874

University Hospitals Trust; requiring report and verification; effective date.