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53	53	STATE OF OKLAHOMA
54	54
55	55	2nd Session of the 58th Legislature (2022)
56	56
57	57	SENATE BILL 1851 By: David
58	58
59	59
60	60
61	61
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63	63	AS INTRODUCED
64	64
65	65	An Act relating to sales and use tax; amending 68
66	66	O.S. 2021, Sections 1355 and 1404, which relate to
67	67	exemptions; increasing exemptio n for purchase of
68	68	motor vehicle; and providing an effective date .
69	69
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73	73	BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
74	74	SECTION 1. AMENDATORY 68 O.S. 2021, Section 1355, is
75	75	amended to read as follows:
76	76	Section 1355. There are hereby specifically exempted from the
77	77	tax levied pursuant to the provisions of Section 1350 et seq. of
78	78	this title:
79	79	1. Sale of gasoline, motor fuel, methanol, “M-85” which is a
80	80	mixture of methanol an d gasoline containing at least eighty -five
81	81	percent (85%) methanol, compressed natural gas, liquefied natural
82	82	gas, or liquefied petroleum gas on which the Motor Fuel Tax,
83	83	Gasoline Excise Tax, Special Fuels Tax or the fee in lie u of Special
84	84	Fuels Tax levied in Section 500.1 et seq., Section 601 et seq. or
85	85	Section 701 et seq. of this title has been, or will be paid;
86	86
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137	137	2. For the sale of motor vehicles or any optional equipment or
138	138	accessories attached to motor vehicles on which the Oklahoma Motor
139	139	Vehicle Excise Tax levied in Section 2101 et seq. of this title has
140	140	been, or will be paid , all but a portion of the levy provided under
141	141	Section 1354 of this title, equal to one and twenty -five-hundredths
142	142	percent (1.25%) of the gross receipts of such sales. Provided, the
143	143	sale of motor vehicles shall not be subject to any sa les and use
144	144	taxes levied by cities, counties or other jurisdictions of the
145	145	state;
146	146	3. Sale of crude petroleum or natural or casinghead gas and
147	147	other products subject to gro ss production tax pursuant to the
148	148	provisions of Section 1001 et seq. and Section 110 1 et seq. of this
149	149	title. This exemption shall not apply when such products are sold
150	150	to a consumer or user for consumption or use, except when used for
151	151	injection into the e arth for the purpose of promot ing or
152	152	facilitating the production of oil or gas. Thi s paragraph shall not
153	153	operate to increase or repeal the gross production tax levied by the
154	154	laws of this state;
155	155	4. Sale of aircraft on which the tax levied pursuant to the
156	156	provisions of Sections 6001 th rough 6007 of this title has been, or
157	157	will be paid or which are specifically exempt from such tax pursuant
158	158	to the provisions of Section 6003 of this title;
159	159	5. Sales from coin-operated devices on which the fee imposed by
160	160	Sections 1501 through 1512 of this title has been paid;
161	161
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212	212	6. Leases of twelve (12) months or more of motor vehicles in
213	213	which the owners of the vehicles have paid the vehicle excise tax
214	214	levied by Section 2103 of this title;
215	215	7. Sales of charity game equipment on which a tax is levied
216	216	pursuant to the Oklahoma Charity Games Act, Section 401 et seq . of
217	217	Title 3A of the Oklahoma Statutes, or which is sold to an
218	218	organization that is:
219	219	a. a veterans’ organization exempt from taxation pursuant
220	220	to the provisions of paragrap h (4), (7), (8), (10) or
221	221	(19) of subsection (c) of Section 501 of the United
222	222	States Internal Revenue Code of 1986, as amended, 26
223	223	U.S.C., Section 501(c) et seq.,
224	224	b. a group home for mentally disabled individuals exempt
225	225	from taxation pursuant to the provisi ons of paragraph
226	226	(3) of subsection (c) of Section 501 of the United
227	227	States Internal Revenue Code of 1986, as amended, 26
228	228	U.S.C., Section 501(c) et seq., or
229	229	c. a charitable health care organization which is exempt
230	230	from taxation pursuant to the provisions of paragraph
231	231	(3) of subsection (c) of Section 501 of the United
232	232	States Internal Revenu e Code of 1986, as amended, 26
233	233	U.S.C., Section 501(c) et seq.;
234	234	8. Sales of cigarettes or tobacco products to:
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286	286	a. a federally recognized Indian tribe or nation which
287	287	has entered into a compact with the State of Oklahoma
288	288	pursuant to the provisions of subsec tion C of Section
289	289	346 of this title or to a licensee of such a tribe or
290	290	nation, upon which the payment in lieu of taxes
291	291	required by the compact has been paid, or
292	292	b. a federally recognized Indian tribe o r nation or to a
293	293	licensee of such a tribe or nation up on which the tax
294	294	levied pursuant to the provisions of Section 349.1 or
295	295	Section 426 of this title has been paid;
296	296	9. Leases of aircraft upon which the owners have paid the
297	297	aircraft excise tax levied by S ection 6001 et seq. of this title or
298	298	which are specifically exempt from such tax pursuant to the
299	299	provisions of Section 6003 of this title;
300	300	10. The sale of low -speed or medium-speed electrical vehicles
301	301	on which the Oklahoma Motor Vehicle Excise Tax levied in Section
302	302	2101 et seq. of this title has been or will be paid;
303	303	11. Effective January 1, 2005, sales of cigarettes on which the
304	304	tax levied in Section 301 et seq. of this title or tobacco products
305	305	on which the tax levied in S ection 401 et seq. of this tit le has
306	306	been paid; and
307	307	12. Sales of electricity at char ging stations as defined by
308	308	Section 2 of this act 6502 of this title when the electricity is
309	309	sold by a charging station owner or operator for purposes of
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361	361	charging an electric vehicle as defi ned by Section 2 of this act
362	362	6502 of this title and the tax imposed pursuant to Section 4 of this
363	363	act 6504 of this title is collected and remitted to the Oklahoma Tax
364	364	Commission.
365	365	SECTION 2. AMENDATORY 68 O.S. 2021, Section 1404, is
366	366	amended to read as follows:
367	367	Section 1404. The provisions of Sec tion 1401 et seq. of this
368	368	title shall not apply:
369	369	1. In respect to the use of any article of tangible personal
370	370	property brought into the State of Oklahoma by a nonresident
371	371	individual, visiting in this state , for his or her personal use or
372	372	enjoyment, while within the state;
373	373	2. In respect to the use of tangible personal property
374	374	purchased for resale before being used;
375	375	3. In respect to the use of any article of tangible personal
376	376	property on which a tax, equal to or in excess of that levied by
377	377	Section 1401 et seq. of this title, has been paid by the person
378	378	using such tangible personal property in this state, whether such
379	379	tax was levied under the laws of this state or some other state of
380	380	the United States. If a ny article of tangible personal property has
381	381	already been subjected to a tax, by this or any other state, in
382	382	respect to its sale or use, in an amount less than the tax imposed
383	383	by Section 1401 et seq. of this title, the provisions of Section
384	384	1401 et seq. of this title shall apply to it by a rate measured b y
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436	436	the difference only between the rate herein provided and the rate by
437	437	which the previous tax upon the sale or use was computed. Provided,
438	438	that no credit shall be given for taxes paid in another state, if
439	439	that state does not grant like credit for taxes pa id in Oklahoma;
440	440	4. In respect to the use of tangible personal property now
441	441	specifically exempted from taxation under Oklahoma Sales Tax Code.
442	442	Provided, for the sale of motor vehicles or any optional equip ment
443	443	or accessories attached to motor vehicles on which the Oklahoma
444	444	Motor Vehicle Excise Tax levied pursuant to Sections 2101 through
445	445	2108 of this title has been, or will be paid , the exceptions shall
446	446	apply to all but a portion of the levy provided under Section 1402
447	447	of this title, equal to one and twent y-five-hundredths percent
448	448	(1.25%) of the purchase price. Provided further, the sale of motor
449	449	vehicles shall not be subject to any sales and use taxes levied by
450	450	cities, counties or other jurisdictions of th e state;
451	451	5. In respect to the use of any article or tangible personal
452	452	property brought into the state by an individual with intent to
453	453	become a resident of this state where such personal property is for
454	454	such individual’s personal use or enjoyment;
455	455	6. In respect to the use of any article of tangible perso nal
456	456	property used or to be used by co mmercial airlines or railroads;
457	457	7. In respect to livestock purchased outside this state and
458	458	brought into this state for feeding or breeding purposes, and which
459	459	is later resold; and
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511	511	8. Effective January 1, 1991, in res pect to the use of rail
512	512	transportation cars to haul coal to coal -fired plants located in
513	513	this state which generate electric power.
514	514	SECTION 3. This act shall become effective November 1, 2022.
515	515
516	516	58-2-3074 QD 1/20/2022 10:31:28 PM

Oklahoma 2022 Regular Session

Oklahoma Senate Bill SB1851 Compare Versions