Oklahoma 2022 Regular Session

Oklahoma Senate Bill SB1499

Introduced
2/7/22  
Refer
2/8/22  
Report Pass
2/22/22  
Refer
2/22/22  
Report Pass
3/2/22  
Engrossed
3/22/22  
Refer
3/28/22  
Refer
3/30/22  

Caption

Revenue and taxation; sales tax; exemptions; feminine hygiene products. Effective date. Emergency.

Impact

The enactment of SB1499 will directly affect Oklahoma's sales tax statutes by introducing specific exemptions for feminine hygiene products. The bill highlights a shift in legislative focus towards issues of public health and well-being, particularly regarding women's health. This exemption will likely influence the way sales tax is applied statewide, enabling organizations and nonprofits distributing these products to operate more effectively. As a result, it may improve access to necessary health supplies, particularly for disadvantaged groups.

Summary

Senate Bill 1499, also known as a committee substitute for revenue and taxation, aims to amend existing legislation regarding sales tax exemptions in Oklahoma. The primary focus of the bill is to establish exemptions specifically for feminine hygiene products. This change is intended to alleviate financial burdens on individuals in need by ensuring they can access these essential products without the additional cost of sales tax. Advocates of the bill emphasize the importance of promoting health and accessibility for all citizens, particularly those with limited financial means.

Sentiment

The general sentiment surrounding SB1499 appears to be predominantly positive amongst its supporters, who view it as a necessary step towards equity and public health concerned with women's hygiene needs. Many legislators expressed their approval and support during discussions, recognizing the bill's potential benefits. However, there are some concerns regarding the financial implications for state revenue as exemptions could reduce overall tax income, prompting discussions about sustainable budgeting and potential offsets.

Contention

Despite its widespread support, there are notable points of contention related to the fiscal responsibility of introducing tax exemptions. Critics question whether the state can afford to forgo the sales tax revenue that these exemptions would entail, and whether this could lead to budgetary cuts in other vital areas. These tensions reflect a broader discussion about balancing public health measures with fiscal policies and the state’s overall economic health.

Companion Bills

No companion bills found.

Previously Filed As

OK SB382

Feminine hygiene products; adding definitions; creating the Feminine Hygiene Program; creating the Feminine Hygiene Program Revolving Fund; stating purpose of program. Effective date.

OK SB382

Feminine hygiene products; adding definitions; creating the Feminine Hygiene Program; creating the Feminine Hygiene Program Revolving Fund; stating purpose of program. Effective date.

OK HB2122

Revenue and taxation; sales tax exemption; menstrual hygiene products; effective date; emergency.

OK HB2122

Revenue and taxation; sales tax exemption; menstrual hygiene products; effective date; emergency.

OK HB1372

Revenue and taxation; gross production tax; limited exemption for production from certain wells; surety; effective date; emergency.

OK HB3854

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

OK HB4126

Revenue and taxation; sales tax; exemptions; drugs; diapers and baby wipes; feminine hygiene products; baby bottles; breast milk pumping products; maternity clothing; postpartum care products; effective date.

OK HB3912

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

OK HB3649

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

OK HB1568

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

Similar Bills

OK SB909

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

OK SB265

Sales tax; exempting sales to city-county libraries. Effective date.

OK SB79

Sales tax; modifying exemption for sales to certain entities related to University Hospitals Trust. Effective date.

OK HB1849

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

OK SB236

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

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 HB2874

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

OK HB2949

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