Oklahoma 2022 Regular Session

Oklahoma Senate Bill SB1496

Introduced
2/7/22  
Refer
2/8/22  
Report Pass
2/15/22  
Refer
2/15/22  
Report Pass
3/2/22  
Engrossed
3/9/22  
Refer
3/28/22  
Refer
3/30/22  
Report Pass
4/11/22  
Enrolled
5/16/22  

Caption

Sales tax; providing exemption for women's veteran's organization. Effective date.

Impact

The implementation of SB1496 may lead to a significant impact on state revenue from sales taxes as it allows for specific exemptions that were previously not included in the Oklahoma tax code. While the bill supports a notable segment of the nonprofit sector, which provides essential services and support to veterans, it could also contribute to a larger conversation about state tax policies and the prioritization of social service funding. By acknowledging the role of women's veterans organizations, the law advances both recognition and support for these groups.

Summary

Senate Bill 1496 aims to amend existing laws related to sales tax exemptions in Oklahoma. Specifically, the bill introduces a sales tax exemption for certain types of women's veterans organizations, aligning the state tax code with federal provisions that allow such exemptions. This adjustment is intended to recognize the contributions and needs of women's veterans organizations, promoting their ability to fundraise and operate without the burden of sales taxation on certain transactions.

Sentiment

Overall, the sentiment surrounding SB1496 appears to be positive among stakeholders advocating for veterans' rights and support. Proponents argue that the bill not only fills a legislative gap but also demonstrates a commitment to serving and honoring women veterans. However, some critics voice concerns over the potential long-term impacts on state revenue and the process of determining which organizations qualify for these exemptions. This sentiment reflects a broader tension between fostering nonprofit growth and maintaining the state’s financial health.

Contention

Notable points of contention within discussions of SB1496 may arise around the criteria for qualifying as a women's veterans organization under the tax exemption. This includes debates on the oversight of these organizations to ensure they meet specific standards and the extent of tax relief provided. Additionally, there are discussions on the implications for similar organizations that might seek tax relief but do not meet the specific qualifications as outlined in the bill. Such debates highlight the complexities involved in tax legislation that affects community services.

Companion Bills

No companion bills found.

Previously Filed As

OK SB297

Sales tax exemption; providing exemption for sales to organization of women veterans. Effective date.

OK HB1849

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

OK SB59

Sales tax; providing exemption for certain organization providing clothing or supplies to certain students. Effective date.

OK SB909

Sales tax; providing exemption for sales to certain museums. Effective date.

OK HB3649

Revenue and taxation; sales tax exemption for nonprofit entities; veteran service organizations; effective date; emergency.

OK SB236

Sales tax; providing sales tax exemption for sales of clothing to certain nonprofit. 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 HB1735

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

OK HB1735

Revenue and taxation; sales tax exemption; nonprofit organization; 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 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 SB909

Sales tax; providing exemption for sales to certain museums. Effective date.

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 HB1171

Revenue and taxation; sales tax exemption; nonprofit entities; limitation on gross revenues; exception for alcohol and tobacco; effective date; emergency.

OK HB1854

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