Oklahoma 2022 Regular Session

Oklahoma Senate Bill SB1491

Introduced
2/7/22  

Caption

OETA; removing certain tax exempt status. Effective date.

Impact

The bill's implementation is intended to have a significant impact on state laws governing tax exemptions. By eliminating the blanket exemption from sales and use taxes for OETA, the state anticipates an increase in revenue from these transactions, which could aid in funding other state needs. This shift aims to realign the financial responsibilities of OETA with other public entities, potentially affecting the overall budget and operational strategies of the authority.

Summary

Senate Bill 1491 (SB1491) proposes an amendment to Section 23-116 of Title 70 of the Oklahoma Statutes regarding the Oklahoma Educational Television Authority (OETA). The core aim of this bill is to modify the tax-exempt status historically granted to OETA by explicitly excluding sales and use taxes. This change means that while OETA will continue to fulfill its mission of serving the educational and cultural needs of Oklahomans, it will now be required to pay sales and use taxes for any relevant transactions occurring after November 1, 2022.

Contention

Opponents of SB1491 may raise concerns regarding the implications of imposing sales taxes on a public entity like OETA that primarily serves educational functions. There are worries that taxing OETA could hinder its operations and its ability to provide affordable public broadcasting. Supporters argue that this is a reasonable adjustment that holds OETA to the same fiscal standards as other organizations, stressing the need for accountability and fair tax policy.

Notable_points

One notable aspect of the bill is its effective date, which marks a clear deadline for when OETA will need to adjust to this new tax reality. The bill indicates a shift in how public entities are treated in terms of taxation, potentially setting a precedent for future legislation affecting similar authorities across the state. Observers will watch closely to see how this affects OETA's programming and funding in the coming years.

Companion Bills

No companion bills found.

Previously Filed As

OK SB656

Sales and use tax; removing exemption for certain vehicles. Effective date. Emergency.

OK SB1315

Income tax exemption; providing exemption for certain firearms manufacturers. Effective date.

OK SB463

Sales tax exemption; extending date for rolling stock exemption. Effective date.

OK SB463

Sales tax exemption; extending date for rolling stock exemption. Effective date.

OK SB213

Sales tax; sales tax exemption for certain forestry equipment. Effective date.

OK SB1472

Sales tax exemption; providing exemption for core charges. Effective date.

OK SB406

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

OK SB406

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

OK SB393

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

OK SB393

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

Similar Bills

No similar bills found.