Oklahoma 2022 Regular Session

Oklahoma Senate Bill SB328

Introduced
2/1/21  

Caption

Sales tax; providing exemption on purchase of certain hearing aids. Effective date.

Impact

The enactment of SB 328 will adjust the current sales tax framework, specifically impacting the financial responsibilities of residents purchasing hearing aids in Oklahoma. This change is expected to ease the financial strain on families and individuals who often face high costs related to auditory health care. By lowering the sales tax burden, the bill not only aims to promote public health but also underlines a commitment to supporting residents who may struggle with the financial implications of obtaining necessary medical aids. Such legislation highlights the state's recognition of the importance of hearing aids in enhancing the quality of life for people with hearing disabilities.

Summary

Senate Bill 328 seeks to amend Oklahoma's sales tax laws to provide a sales tax exemption specifically for certain hearing aids. The bill modifies existing legislation related to sales tax exemptions, aiming to alleviate the financial burden on individuals who require these essential medical devices. By officially classifying hearing aids under the exemptions provided for medical devices, the bill will make them more affordable for those who need them most, particularly individuals with hearing impairments. The intention is to improve accessibility to these devices by reducing the upfront costs associated with their purchase.

Contention

While the bill primarily targets the beneficial goal of improving access to hearing aids, any amendment to tax law can spark debate. Proponents may argue it represents a necessary step towards inclusive healthcare by supporting individuals with disabilities, while critics might raise concerns about potential loss of state revenue from tax exemptions and question the necessity for such specific exemptions versus broader healthcare support initiatives. Discussions surrounding the fiscal implications of the bill could influence legislators' views and voting patterns, as they weigh the benefits to constituents against budgetary constraints.

Companion Bills

No companion bills found.

Previously Filed As

OK SB1410

Sales tax; providing sales tax exemption for purchase of ammunition. Effective date.

OK HB3912

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

OK HB2198

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

OK HB3701

Revenue and taxation; sales tax exemption; hearing aids; effective date.

OK SB1656

Sales tax exemption; providing exemption for purchases donated to nonprofit for fundraiser. Effective date.

OK HB2027

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

OK HB2027

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

OK SB387

Sales tax; providing exemption for certain goods and services purchased for construction of nonprofit facility. Effective date.

OK SB387

Sales tax; providing exemption for certain goods and services purchased for construction of nonprofit facility. Effective date.

OK SB50

Sales tax; exempting sales tax on purchase of gun safes and guns safety devices. Effective date.

Similar Bills

OK SB1237

Aircraft excise tax; eliminating tax for certain years; modifying sales tax exemption for sales of aircraft. 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 HB1348

Heavy equipment rentals; recovery fee; exemptions; requiring report to Tax Commission; effective date; emergency.

OK HB1348

Heavy equipment rentals; recovery fee; exemptions; requiring report to Tax Commission; effective date; emergency.

OK SB1215

Sales tax; eliminating certain deadline for qualification for veterans sales tax exemption. Emergency.

OK HB1588

Revenue and taxation; sales tax exemption for forestry equipment; effective date.

OK HB1406

Revenue and taxation; sales tax exemptions; disabled veterans; spouse and guardian; effective date.