Oklahoma 2022 Regular Session

Oklahoma Senate Bill SB297

Introduced
2/1/21  

Caption

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

Impact

By enacting this bill, the state of Oklahoma aims to alleviate financial burdens on women veterans' organizations, allowing them to operate more effectively in their mission to support female veterans. The legislation aligns state law with efforts at the federal level to provide assistance and recognition to veterans, thereby promoting community service and engagement. It reinforces the commitment to support those who have served in the military and addresses specific needs within the veteran community, particularly among women.

Summary

Senate Bill 297 provides a sales tax exemption for organizations that support women veterans in Oklahoma. The bill amends existing tax legislation under 68 O.S. 2011, Section 1356, which details exemptions for governmental and nonprofit entities. The primary objective of SB297 is to recognize and support organizations dedicated to assisting women who have served in the Armed Forces, enabling them to operate free from the burden of sales tax on goods and services necessary for their activities.

Contention

Although the bill seems to receive general support for its intentions, points of contention may arise regarding the specifics of implementation. There could be discussions surrounding the precise eligibility criteria for organizations to claim the exemption, including documentation requirements for tax purposes. Additionally, questions about the economic impact on state revenue due to the exemptions provided could spark debate among legislators concerned about budget implications. The framework for refund claims for overpaid taxes could also face scrutiny to ensure fair treatment of all organizations.

Companion Bills

No companion bills found.

Previously Filed As

OK SB1496

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

OK HB1849

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

OK SB909

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

OK SB236

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

OK SB59

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

OK HB3649

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

OK SB406

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

OK SB406

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

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 HB1935

Revenue and taxation; sales tax exemption; nonprofits; construction of affordable housing; disaster repair; effective date.

OK HB2949

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

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 HB1171

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