Oklahoma 2022 Regular Session

Oklahoma Senate Bill SB656 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1	1
2	2
3		-	SENATE FLOOR VERSION - SB656 SFLR Page 1
4		-	(Bold face denotes Committee Amendments) 1
	3	+
	4	+	Req. No. 410 Page 1 1
	5	+	2
	6	+	3
	7	+	4
	8	+	5
	9	+	6
	10	+	7
	11	+	8
	12	+	9
	13	+	10
	14	+	11
	15	+	12
	16	+	13
	17	+	14
	18	+	15
	19	+	16
	20	+	17
	21	+	18
	22	+	19
	23	+	20
	24	+	21
	25	+	22
	26	+	23
	27	+	24
	28	+	1
5	29		2
6	30		3
7	31		4
8	32		5
9	33		6
10	34		7
11	35		8
12	36		9
13	37		10
14	38		11
15	39		12
16	40		13
17	41		14
18	42		15
19	43		16
20	44		17
21	45		18
22	46		19
23	47		20
24	48		21
25	49		22
26	50		23
27	51		24
28	52
29		-	SENATE FLOOR VERSION
30		-	February 24, 2021
31		-	AS AMENDED
	53	+	STATE OF OKLAHOMA
32	54
33		-	SENATE BILL NO. 656 By: Taylor
	55	+	1st Session of the 58th Legislature (2021)
	56	+
	57	+	SENATE BILL 656 By: Taylor
34	58
35	59
36	60
37	61
38	62
39		-	[ revenue and taxation - tax liability - public
40		-	highway electric vehicles - codification - effective
41		-	date -
42		-	emergency ]
	63	+	AS INTRODUCED
43	64
	65	+	An Act relating to revenue and taxation; providing
	66	+	limit for certain tax liability; amending 68 O.S.
	67	+	2011, Sections 1353, as last amended by Section 1,
	68	+	Chapter 15, O.S.L. 2020 , 1355, as last amended by
	69	+	Section 1, Chapter 356, O.S.L. 2017, 1403, as la st
	70	+	amended by Section 2, Chapter 15, O.S.L. 2020 , 1404,
	71	+	as amended by Section 5, Chapter 356 , O.S.L. 2017,
	72	+	2101, as amended by Section 2, Chapt er 57, O.S.L.
	73	+	2016, and 2106, as amended by Section 2, Chapter 356,
	74	+	O.S.L. 2017 (68 O.S. Supp. 2020, Sections 1353, 1355,
	75	+	1403, 1404, 2101 and 2106), which relate to sales and
	76	+	use tax and excise tax; apportioning tax collected on
	77	+	public highway electric ve hicles; removing
	78	+	exemptions; modifying definitions; defining terms;
	79	+	providing exception for excise tax in lieu of certain
	80	+	other tax; providing for codification ; providing an
	81	+	effective date; and declaring a n emergency.
44	82
45	83
46	84
47	85		BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
48	86		SECTION 1. NEW LAW A new section of law to be codified
49	87		in the Oklahoma Statutes as Section 1354.1A of Title 68, unless
50	88		there is created a duplication in n umbering, reads as follows:
51	89		The tax liability other wise provided for public highway ele ctric
52	90		vehicles by Section 2106 of Title 68 of the Oklahoma Sta tutes shall
53	91		not exceed One Thousand Five Hundred Dollars ($1,500.00).
54		-	SECTION 2. AMENDATORY 68 O.S. 2011, Section 1353, as
55		-	last amended by Section 1, Chapter 15, O.S.L. 2020 (6 8 O.S. Supp.
56		-	2020, Section 1353), is amended to read as follows:
57		-	Section 1353. A. It is hereby declared to be the purpose of
58		-	the Oklahoma Sales Tax Code to pro vide funds for the financing of
59		-	the program provided for by the Oklahoma Social Security Act an d to
60		-	provide revenues for the support of the functions of the state
61		-	government of Oklahoma, and for this purpose it is hereby e xpressly
62	92
63		-	SENATE FLOOR VERSION - SB656 SFLR Page 2
64		-	(Bold face denotes Committee Amendments) 1
	93	+
	94	+	Req. No. 410 Page 2 1
	95	+	2
	96	+	3
	97	+	4
	98	+	5
	99	+	6
	100	+	7
	101	+	8
	102	+	9
	103	+	10
	104	+	11
	105	+	12
	106	+	13
	107	+	14
	108	+	15
	109	+	16
	110	+	17
	111	+	18
	112	+	19
	113	+	20
	114	+	21
	115	+	22
	116	+	23
	117	+	24
	118	+	1
65	119		2
66	120		3
67	121		4
68	122		5
69	123		6
70	124		7
71	125		8
72	126		9
73	127		10
74	128		11
75	129		12
76	130		13
77	131		14
78	132		15
79	133		16
80	134		17
81	135		18
82	136		19
83	137		20
84	138		21
85	139		22
86	140		23
87	141		24
88	142
	143	+	SECTION 2. AMENDATORY 68 O.S. 2011, Section 1353, as
	144	+	last amended by Section 1, Chapter 15, O.S.L. 2020 (6 8 O.S. Supp.
	145	+	2020, Section 1353), is amended to read as follows:
	146	+	Section 1353. A. It is hereby declared to be the purpose of
	147	+	the Oklahoma Sales Tax Code to pro vide funds for the financing of
	148	+	the program provided for by the Oklahoma Social Security Act an d to
	149	+	provide revenues for the support of the functions of the state
	150	+	government of Oklahoma, and for this purpose it is hereby e xpressly
89	151		provided that, revenues d erived pursuant to the provisions of the
90	152		Oklahoma Sales Tax Code, subject to the apportionment requirements
91	153		for the Oklahoma Tax Commission and Office of Management and
92	154		Enterprise Services Joint Computer Enhancement Fund p rovided by
93	155		Section 265 of this tit le, shall be apportioned as follows:
94	156		1. Except as provided in subsection C subsections C and D of
95	157		this section, the following amounts shall be paid to the State
96	158		Treasurer to be placed to the credit of the General Revenue Fund to
97	159		be paid out pursuant to direct appropriation by the Legislature:
98	160		Fiscal Year Amount
99	161		FY 2003 and FY 2004 86.04%
100	162		FY 2005 85.83%
101	163		FY 2006 85.54%
102	164		FY 2007 85.04%
103	165		FY 2008 through FY 2022 83.61%
104	166		FY 2023 through FY 2027 83.11%
105		-	FY 2028 and each fiscal year t hereafter 83.61%;
106		-	2. The following amounts shall be paid to the State Treasurer
107		-	to be placed to the credit of the Education Refo rm Revolving Fund of
108		-	the State Department of Education:
109		-	a. for FY 2003, FY 2004 and FY 2005, ten and forty -two
110		-	one-hundredths percent (10.42%),
111		-	b. for FY 2006 through FY 2020, ten and forty -six one-
112		-	hundredths percent (10.46%),
113	167
114		-	SENATE FLOOR VERSION - SB656 SFLR Page 3
115		-	(Bold face denotes Committee Amendments) 1
	168	+
	169	+	Req. No. 410 Page 3 1
	170	+	2
	171	+	3
	172	+	4
	173	+	5
	174	+	6
	175	+	7
	176	+	8
	177	+	9
	178	+	10
	179	+	11
	180	+	12
	181	+	13
	182	+	14
	183	+	15
	184	+	16
	185	+	17
	186	+	18
	187	+	19
	188	+	20
	189	+	21
	190	+	22
	191	+	23
	192	+	24
	193	+	1
116	194		2
117	195		3
118	196		4
119	197		5
120	198		6
121	199		7
122	200		8
123	201		9
124	202		10
125	203		11
126	204		12
127	205		13
128	206		14
129	207		15
130	208		16
131	209		17
132	210		18
133	211		19
134	212		20
135	213		21
136	214		22
137	215		23
138	216		24
139	217
	218	+	FY 2028 and each fiscal year t hereafter 83.61%;
	219	+	2. The following amounts shall be paid to the State Treasurer
	220	+	to be placed to the credit of the Education Refo rm Revolving Fund of
	221	+	the State Department of Education:
	222	+	a. for FY 2003, FY 2004 and FY 2005, ten and forty -two
	223	+	one-hundredths percent (10.42%),
	224	+	b. for FY 2006 through FY 2020, ten and forty -six one-
	225	+	hundredths percent (10.46%),
140	226		c. for FY 2021:
141	227		(1) for the month beginning July 1, 2020, through the
142	228		month ending August 31, 2020, ten and forty -six
143	229		one-hundredths percent (10.46%), and
144	230		(2) for the month beginning September 1, 2020,
145	231		through the month ending June 30, 2021, eleven
146	232		and ninety-six one-hundredths percent (11.96%),
147	233		d. for FY 2022, eleven and s eventy-one one-hundredths
148	234		percent (11.71%), and
149	235		e. for FY 2023 and each fiscal year the reafter, ten and
150	236		forty-six one-hundredths percent (10.46%);
151	237		3. The following amounts shall be paid to the State Treasurer
152	238		to be placed to the credit of the Teachers ’ Retirement System
153	239		Dedicated Revenue Revolving Fund:
154	240		Fiscal Year Amount
155	241		FY 2003 and FY 2004 3.54%
156		-	FY 2005 3.75%
157		-	FY 2006 4.0%
158		-	FY 2007 4.5%
159		-	FY 2008 through FY 2020 5.0%
160		-	FY 2021:
161		-	a. for the month beginning July
162		-	1, 2020, through the month
163		-	ending August 31, 2020 5.0%
164	242
165		-	SENATE FLOOR VERSION - SB656 SFLR Page 4
166		-	(Bold face denotes Committee Amendments) 1
	243	+
	244	+	Req. No. 410 Page 4 1
	245	+	2
	246	+	3
	247	+	4
	248	+	5
	249	+	6
	250	+	7
	251	+	8
	252	+	9
	253	+	10
	254	+	11
	255	+	12
	256	+	13
	257	+	14
	258	+	15
	259	+	16
	260	+	17
	261	+	18
	262	+	19
	263	+	20
	264	+	21
	265	+	22
	266	+	23
	267	+	24
	268	+	1
167	269		2
168	270		3
169	271		4
170	272		5
171	273		6
172	274		7
173	275		8
174	276		9
175	277		10
176	278		11
177	279		12
178	280		13
179	281		14
180	282		15
181	283		16
182	284		17
183	285		18
184	286		19
185	287		20
186	288		21
187	289		22
188	290		23
189	291		24
190	292
	293	+	FY 2005 3.75%
	294	+	FY 2006 4.0%
	295	+	FY 2007 4.5%
	296	+	FY 2008 through FY 2020 5.0%
	297	+	FY 2021:
	298	+	a. for the month beginning July
	299	+	1, 2020, through the month
	300	+	ending August 31, 2020 5.0%
191	301		b. for the month beginning
192	302		September 1, 2020, through
193	303		the month ending June 30,
194	304		2021 3.5%
195	305		FY 2022 3.75%
196	306		FY 2023 through FY 2027 5.5%
197	307		FY 2028 and each fiscal year therea fter 5.0%
198	308		4. a. except as otherwise provided in subparagraph b of this
199	309		paragraph, for the fiscal year beginning July 1, 2015,
200	310		and for each fiscal year thereafter, eighty -seven one-
201	311		hundredths percent (0.87%) shall be paid to the State
202	312		Treasurer to be furthe r apportioned as follows:
203	313		(1) thirty-six percent (36%) shall be placed to the
204	314		credit of the Oklahoma Tourism Promotion
205	315		Revolving Fund, but in no event shall such
206		-	apportionment exceed Five Million Dollars
207		-	($5,000,000.00) in any fiscal year, and
208		-	(2) sixty-four percent (64%) shall be placed to the
209		-	credit of the Oklahoma Tourism Capital
210		-	Improvement Revolving Fund, but in no event shall
211		-	such apportionment exceed Nine Million Dol lars
212		-	($9,000,000.00) in any fiscal year, and
213	316
214		-	SENATE FLOOR VERSION - SB656 SFLR Page 5
215		-	(Bold face denotes Committee Amendments) 1
	317	+
	318	+	Req. No. 410 Page 5 1
	319	+	2
	320	+	3
	321	+	4
	322	+	5
	323	+	6
	324	+	7
	325	+	8
	326	+	9
	327	+	10
	328	+	11
	329	+	12
	330	+	13
	331	+	14
	332	+	15
	333	+	16
	334	+	17
	335	+	18
	336	+	19
	337	+	20
	338	+	21
	339	+	22
	340	+	23
	341	+	24
	342	+	1
216	343		2
217	344		3
218	345		4
219	346		5
220	347		6
221	348		7
222	349		8
223	350		9
224	351		10
225	352		11
226	353		12
227	354		13
228	355		14
229	356		15
230	357		16
231	358		17
232	359		18
233	360		19
234	361		20
235	362		21
236	363		22
237	364		23
238	365		24
239	366
	367	+	apportionment exceed Five Million Dollars
	368	+	($5,000,000.00) in any fiscal year, and
	369	+	(2) sixty-four percent (64%) shall be placed to the
	370	+	credit of the Oklahoma Tourism Capital
	371	+	Improvement Revolving Fund, but in no event shall
	372	+	such apportionment exceed Nine Million Dol lars
	373	+	($9,000,000.00) in any fiscal year, and
240	374		b. any amounts which exceed the limitati ons of
241	375		subparagraph a of this paragraph shal l be placed to
242	376		the credit of the General Revenue Fund; and
243	377		5. For the fiscal year beginning July 1, 2015, and for each
244	378		fiscal year thereafter, six one-hundredths percent (0.06%) shall be
245	379		placed to the credit of the Oklahoma Historical Society Capital
246	380		Improvement and Operations Revolving Fund, b ut in no event shall
247	381		such apportionment exceed the total amount apportioned pursuant to
248	382		this paragraph for the fiscal year ending on June 30, 2015. Any
249	383		amounts which exceed the limitations of this paragraph shall be
250	384		placed to the credit of the General Rev enue Fund.
251	385		B. Provided, for the fiscal year beginning July 1, 2007, and
252	386		every fiscal year thereafter, an amount of revenue shall be
253	387		apportioned to each municipality or cou nty which levies a sales tax
254	388		subject to the provisions of Section 1357.10 of this ti tle and
255	389		subsection F of Section 2701 of this title equal to the amount of
256	390		sales tax revenue of such municipality or county exempted by the
257		-	provisions of Section 1357.10 of this title and subsection F of
258		-	Section 2701 of this title. The Oklahoma Tax Commiss ion shall
259		-	promulgate and adopt rules necessary to implement the provisions of
260		-	this subsection.
261		-	C. For the fiscal year be ginning July 1, 2021, and each fiscal
262		-	year thereafter, the sales tax of four and five-tenths percent
263		-	(4.5%) of the gross receipts, levied by Section 1354 of this title,
264	391
265		-	SENATE FLOOR VERSION - SB656 SFLR Page 6
266		-	(Bold face denotes Committee Amendments) 1
	392	+
	393	+	Req. No. 410 Page 6 1
	394	+	2
	395	+	3
	396	+	4
	397	+	5
	398	+	6
	399	+	7
	400	+	8
	401	+	9
	402	+	10
	403	+	11
	404	+	12
	405	+	13
	406	+	14
	407	+	15
	408	+	16
	409	+	17
	410	+	18
	411	+	19
	412	+	20
	413	+	21
	414	+	22
	415	+	23
	416	+	24
	417	+	1
267	418		2
268	419		3
269	420		4
270	421		5
271	422		6
272	423		7
273	424		8
274	425		9
275	426		10
276	427		11
277	428		12
278	429		13
279	430		14
280	431		15
281	432		16
282	433		17
283	434		18
284	435		19
285	436		20
286	437		21
287	438		22
288	439		23
289	440		24
290	441
	442	+	provisions of Section 1357.10 of this title and subsection F of
	443	+	Section 2701 of this title. The Oklahoma Tax Commiss ion shall
	444	+	promulgate and adopt rules necessary to implement the provisions of
	445	+	this subsection.
	446	+	C. For the fiscal year be ginning July 1, 2021, and each fiscal
	447	+	year thereafter, the sales tax of four and five -tenths percent
	448	+	(4.5%) of the gross receipts, levied by Section 1354 of this title,
291	449		on sales of public highway electr ic vehicles that is collected by
292	450		the Oklahoma Tax Comm ission under the levy shall be apportioned as
293	451		follows:
294	452		a. sixty percent (60%) shall be placed t o the credit of
295	453		the State Highway Construction and Maintenance Fund
296	454		created pursuant to Section 1501 of Tit le 69 of the
297	455		Oklahoma Statutes, and
298	456		b. forty percent (40%) shall be divided among the county
299	457		treasurers’ offices according to percentage of county
300	458		road miles as certified annually by the Oklahoma
301	459		Department of Transportation to be credited to the
302	460		county highway fund of each c ounty created pursuant to
303	461		Section 1503 of Title 69 of the Oklahoma Statutes.
304	462		D. From the monies that would otherwise be apportio ned to the
305	463		General Revenue Fund pursuant to subsection A of this section, there
306	464		shall be apportioned the foll owing amounts:
307	465		1. For the month ending August 31, 2 019:
	466	+
	467	+
	468	+	Req. No. 410 Page 7 1
	469	+	2
	470	+	3
	471	+	4
	472	+	5
	473	+	6
	474	+	7
	475	+	8
	476	+	9
	477	+	10
	478	+	11
	479	+	12
	480	+	13
	481	+	14
	482	+	15
	483	+	16
	484	+	17
	485	+	18
	486	+	19
	487	+	20
	488	+	21
	489	+	22
	490	+	23
	491	+	24
	492	+	1
	493	+	2
	494	+	3
	495	+	4
	496	+	5
	497	+	6
	498	+	7
	499	+	8
	500	+	9
	501	+	10
	502	+	11
	503	+	12
	504	+	13
	505	+	14
	506	+	15
	507	+	16
	508	+	17
	509	+	18
	510	+	19
	511	+	20
	512	+	21
	513	+	22
	514	+	23
	515	+	24
	516	+
308	517		a. Nine Million Six Hundred Thousand Dollars
309	518		($9,600,000.00) to the credit of the State Hi ghway
310	519		Construction and Maintenance Fund created in Section
311	520		1501 of Title 69 of the Oklahoma Statutes, and
312	521		b. Two Million Dollars ($2,000,000.00) to the credit of
313	522		the Oklahoma Railroad Maintenance Revolving Fund
	523	+	created in Section 309 of Title 66 of the Okl ahoma
	524	+	Statutes;
	525	+	2. For the month ending September 30, 2019:
	526	+	a. Twenty Million Dollars ($20,000,000.00) to th e credit
	527	+	of the State Highway Construction and Maint enance Fund
	528	+	created in Section 1501 of Title 69 of the Oklahoma
	529	+	Statutes, and
	530	+	b. Two Million Dollars ($2,000,000.00) to the credit of
	531	+	the Oklahoma Railroad Maintenance Revolving Fund
	532	+	created in Section 30 9 of Title 66 of the Oklahoma
	533	+	Statutes;
	534	+	3. For the month ending October 31, 2019:
	535	+	a. Twenty Million Dollars ($20,000,000.00) to the credit
	536	+	of the State Highway Construction and Maintenance Fund
	537	+	created in Section 1501 of Title 69 of the Oklahoma
	538	+	Statutes, and
	539	+	b. Two Million Dollars ($2,000,000.00) to the c redit of
	540	+	the Oklahoma Railroad Maintenance Revolvin g Fund
314	541
315		-	SENATE FLOOR VERSION - SB656 SFLR Page 7
316		-	(Bold face denotes Committee Amendments) 1
	542	+
	543	+	Req. No. 410 Page 8 1
	544	+	2
	545	+	3
	546	+	4
	547	+	5
	548	+	6
	549	+	7
	550	+	8
	551	+	9
	552	+	10
	553	+	11
	554	+	12
	555	+	13
	556	+	14
	557	+	15
	558	+	16
	559	+	17
	560	+	18
	561	+	19
	562	+	20
	563	+	21
	564	+	22
	565	+	23
	566	+	24
	567	+	1
317	568		2
318	569		3
319	570		4
320	571		5
321	572		6
322	573		7
323	574		8
324	575		9
325	576		10
326	577		11
327	578		12
328	579		13
329	580		14
330	581		15
331	582		16
332	583		17
333	584		18
334	585		19
335	586		20
336	587		21
337	588		22
338	589		23
339	590		24
340	591
341	592		created in Section 309 of Title 66 of the Oklahoma
342	593		Statutes;
343		-	2. For the month ending ~~September~~ 30, 2019:
	594	+	4. For the month ending November 30, 2019:
344	595		a. Twenty Million Dollars ($20,000,000.00 ) to the credit
345	596		of the State Highway Construction an d Maintenance Fund
346	597		created in Section 1501 of Title 69 of the Oklahoma
347	598		Statutes, and
348	599		b. Two Million Dollars ($2,000,000.00) to the credit of
349	600		the Oklahoma Railroad Maintenance Revolving Fund
350	601		created in Section 309 of Title 66 of the Oklahoma
351		-	Statutes;
352		-	3. For the month ending ~~October~~ 31, 2019:
	602	+	Statutes; and
	603	+	5. For the month ending December 31, 2019:
353	604		a. Twenty Million Dollars ($20,000,000.00) to the cr edit
354	605		of the State Highway Construction and Maintenance Fund
355	606		created in Section 1501 of Title 69 of the Oklaho ma
356	607		Statutes, and
357	608		b. Two Million Dollars ($2,000,000. 00) to the credit of
358	609		the Oklahoma Railroad Maintena nce Revolving Fund
359	610		created in Section 309 of Title 66 of the Oklahoma
360		-	Statutes;
361		-	4. ~~For the month ending November 30~~, ~~2019:~~
362		-	a. ~~Twenty Million Dollars~~ (~~$20,000,000~~.~~00 ) to the credit~~
363		-	~~of the State Highway Construction an~~ d ~~Maintenance Fund~~
	611	+	Statutes.
	612	+	SECTION 3. AMENDATORY 68 O.S. 2011, Section 1355, as
	613	+	last amended by Section 1, Chapter 356, O.S.L . 2017 (68 O.S. Supp.
	614	+	2020, Section 1355), is amende d to read as follows:
364	615
365		-	SENATE FLOOR VERSION - SB656 SFLR Page 8
366		-	(Bold face denotes Committee Amendments) 1
	616	+
	617	+	Req. No. 410 Page 9 1
	618	+	2
	619	+	3
	620	+	4
	621	+	5
	622	+	6
	623	+	7
	624	+	8
	625	+	9
	626	+	10
	627	+	11
	628	+	12
	629	+	13
	630	+	14
	631	+	15
	632	+	16
	633	+	17
	634	+	18
	635	+	19
	636	+	20
	637	+	21
	638	+	22
	639	+	23
	640	+	24
	641	+	1
367	642		2
368	643		3
369	644		4
370	645		5
371	646		6
372	647		7
373	648		8
374	649		9
375	650		10
376	651		11
377	652		12
378	653		13
379	654		14
380	655		15
381	656		16
382	657		17
383	658		18
384	659		19
385	660		20
386	661		21
387	662		22
388	663		23
389	664		24
390	665
391		-	created in Section 1501 of Titl e 69 of the Oklahoma
392		-	Statutes, and
393		-	b. Two Million Dollars ($2,000,000.00) to the credit of
394		-	the Oklahoma Railroad Maintenance Revolving Fund
395		-	created in Section 309 of Title 66 of the Oklahoma
396		-	Statutes; and
397		-	5. For the month ending December 31, 2019:
398		-	a. Twenty Million Dollars ($20,000,000.00) to the cr edit
399		-	of the State Highway Construction and Maintenance Fund
400		-	created in Section 1501 of Title 69 of the Oklaho ma
401		-	Statutes, and
402		-	b. Two Million Dollars ($2,000,000. 00) to the credit of
403		-	the Oklahoma Railroad Mainten ance Revolving Fund
404		-	created in Section 309 of Title 66 of the Oklahoma
405		-	Statutes.
406		-	SECTION 3. AMENDATORY 68 O.S. 2011, Section 1355, as
407		-	last amended by Section 1, Chapter 356, O.S.L . 2017 (68 O.S. Supp.
408		-	2020, Section 1355), is amend ed to read as follows:
409	666		Section 1355. There are hereby specifically exempted from the
410	667		tax levied pursuant to the provisions of Section 1350 et seq. of
411	668		this title:
412	669		1. Sale of gasoline, motor fuel, methanol , “M-85” which is a
413	670		mixture of methanol an d gasoline containing at least eighty -five
414	671		percent (85%) methanol, compressed natural gas, liquefied natural
	672	+	gas, or liquefied petroleum gas on which the Motor Fuel Tax,
	673	+	Gasoline Excise Tax, Special Fuels Tax or th e fee in lieu of Special
	674	+	Fuels Tax levied in Section 500.1 et seq., Section 601 et seq. or
	675	+	Section 701 et seq. of this title has been, or will be paid;
	676	+	2. For the sale of motor vehicles , other than public highway
	677	+	electric vehicles, or any optional equipme nt or accessories attached
	678	+	to motor vehicles, other than public highway electric vehicles , on
	679	+	which the Oklahoma Motor Vehicle Excise Tax levied in Section 2101
	680	+	et seq. of this title has been, or will be paid, all but a porti on
	681	+	of the levy provided under S ection 1354 of this title, equal to one
	682	+	and twenty-five-hundredths percent (1.25%) of the gross receipts of
	683	+	such sales. The sale of public highway electric vehicles shall not
	684	+	be exempted from the tax levy provided under Sect ion 1354 of this
	685	+	title, or otherwise exempted from taxation levied pursuant to the
	686	+	Oklahoma Sales Tax Code. Provided, the sale of motor vehicles shall
	687	+	not be subject to any sales and use taxes levied by cities, counties
	688	+	or other jurisdictions of the state ;
415	689
416		-	SENATE FLOOR VERSION - SB656 SFLR Page 9
417		-	(Bold face denotes Committee Amendments) 1
	690	+
	691	+	Req. No. 410 Page 10 1
	692	+	2
	693	+	3
	694	+	4
	695	+	5
	696	+	6
	697	+	7
	698	+	8
	699	+	9
	700	+	10
	701	+	11
	702	+	12
	703	+	13
	704	+	14
	705	+	15
	706	+	16
	707	+	17
	708	+	18
	709	+	19
	710	+	20
	711	+	21
	712	+	22
	713	+	23
	714	+	24
	715	+	1
418	716		2
419	717		3
420	718		4
421	719		5
422	720		6
423	721		7
424	722		8
425	723		9
426	724		10
427	725		11
428	726		12
429	727		13
430	728		14
431	729		15
432	730		16
433	731		17
434	732		18
435	733		19
436	734		20
437	735		21
438	736		22
439	737		23
440	738		24
441	739
442		-	gas, or liquefied petroleum gas on which the Motor Fuel Tax,
443		-	Gasoline Excise Tax, Special Fuels Tax or th e fee in lieu of Special
444		-	Fuels Tax levied in Section 500.1 et seq., Section 601 et seq. or
445		-	Section 701 et seq. of this title has been, or will be paid;
446		-	2. For the sale of motor vehicles , other than public highway
447		-	electric vehicles, or any optional equipme nt or accessories attached
448		-	to motor vehicles, other than public highway electric vehicles , on
449		-	which the Oklahoma Motor Vehicle Excise Tax levied in Section 2101
450		-	et seq. of this title has been, or will be paid, all but a porti on
451		-	of the levy provided under S ection 1354 of this title, equal to one
452		-	and twenty-five-hundredths percent (1.25%) of the gross receipts of
453		-	such sales. The sale of public highway electric vehicles shall not
454		-	be exempted from the tax levy provided under Sect ion 1354 of this
455		-	title, or otherwise exempted from taxation levied pursuant to the
456		-	Oklahoma Sales Tax Code. Provided, the sale of motor vehicles shall
457		-	not be subject to any sales and use taxes levied by cities, counties
458		-	or other jurisdictions of the state ;
459	740		3. Sale of crude petroleum o r natural or casinghead gas and
460	741		other products subje ct to gross production tax pursuant to the
461	742		provisions of Section 1001 et seq. and Section 1101 et seq. of this
462	743		title. This exemption shall not apply when such products are sold
463	744		to a consumer or user for consumption or use, except when used for
464	745		injection into the earth for the purpose of promot ing or
465	746		facilitating the production of oil or gas. This paragraph shall not
	747	+	operate to increase or repeal the gross production tax lev ied by the
	748	+	laws of this state;
	749	+	4. Sale of aircraft on which the tax levied pursuan t to the
	750	+	provisions of Sections 6001 th rough 6007 of this title has been, or
	751	+	will be paid or which are specifically exempt from such tax pursuant
	752	+	to the provisions of Sectio n 6003 of this title;
	753	+	5. Sales from coin-operated devices on which the fee imposed by
	754	+	Sections 1501 through 1512 of this title has been paid;
	755	+	6. Leases of twelve (12) months or more of motor vehicles in
	756	+	which the owners of the vehicles have paid the vehi cle excise tax
	757	+	levied by Section 2103 of this title;
	758	+	7. Sales of charity game equi pment on which a tax is levied
	759	+	pursuant to the Oklahoma Charity Games Act, Section 401 et seq. of
	760	+	Title 3A of the Oklahoma Statutes, or which is sold to an
	761	+	organization that is:
	762	+	a. a veterans’ organization exempt from taxation pursuant
	763	+	to the provisions of paragraph (4), (7), (8), (10) or
466	764
467		-	SENATE FLOOR VERSION - SB656 SFLR Page 10
468		-	(Bold face denotes Committee Amendments) 1
	765	+
	766	+	Req. No. 410 Page 11 1
	767	+	2
	768	+	3
	769	+	4
	770	+	5
	771	+	6
	772	+	7
	773	+	8
	774	+	9
	775	+	10
	776	+	11
	777	+	12
	778	+	13
	779	+	14
	780	+	15
	781	+	16
	782	+	17
	783	+	18
	784	+	19
	785	+	20
	786	+	21
	787	+	22
	788	+	23
	789	+	24
	790	+	1
469	791		2
470	792		3
471	793		4
472	794		5
473	795		6
474	796		7
475	797		8
476	798		9
477	799		10
478	800		11
479	801		12
480	802		13
481	803		14
482	804		15
483	805		16
484	806		17
485	807		18
486	808		19
487	809		20
488	810		21
489	811		22
490	812		23
491	813		24
492	814
493		-	operate to increase or repeal the gross production tax lev ied by the
494		-	laws of this state;
495		-	4. Sale of aircraft on which the tax levied pursua nt to the
496		-	provisions of Sections 6001 th rough 6007 of this title has been, or
497		-	will be paid or which are specifically exempt from such tax pursuant
498		-	to the provisions of Sectio n 6003 of this title;
499		-	5. Sales from coin-operated devices on which the fee impose d by
500		-	Sections 1501 through 1512 of this title has been paid;
501		-	6. Leases of twelve (12) months or more of motor vehicles in
502		-	which the owners of the vehicles have paid the vehi cle excise tax
503		-	levied by Section 2103 of this title;
504		-	7. Sales of charity game equ ipment on which a tax is levied
505		-	pursuant to the Oklahoma Charity Games Act, Section 401 et seq. of
506		-	Title 3A of the Oklahoma Statutes, or which is sold to an
507		-	organization that is:
508		-	a. a veterans’ organization exempt from taxation pursuant
509		-	to the provisions of paragraph (4), (7), (8), (10) or
510	815		(19) of subsection (c) of Section 501 of the United
511	816		States Internal Revenue Code of 1986, as amended, 26
512	817		U.S.C., Section 501(c) et seq.,
513	818		b. a group home for mentally disa bled individuals exempt
514	819		from taxation pursuant to th e provisions of paragraph
515	820		(3) of subsection (c) of Section 501 of the United
	821	+	States Internal Revenue Code of 1986, as amended, 26
	822	+	U.S.C., Section 501(c) et seq., or
	823	+	c. a charitable healthcare organization which is exempt
	824	+	from taxation pursuant to the provi sions of paragraph
	825	+	(3) of subsection (c ) of Section 501 of the United
	826	+	States Internal Revenue Code of 1986, as amended, 26
	827	+	U.S.C., Section 501(c) et seq.;
	828	+	8. Sales of cigarettes or tobacco products to:
	829	+	a. a federally recognized Indian tribe or nation whic h
	830	+	has entered into a compact with the S tate of Oklahoma
	831	+	pursuant to the provisions of subsection C of Section
	832	+	346 of this title or to a licensee of such a tribe or
	833	+	nation, upon which the payment in lieu o f taxes
	834	+	required by the compact has been paid, or
	835	+	b. a federally recognized Indian tribe or nation or to a
	836	+	licensee of such a tribe or nation upon which the tax
	837	+	levied pursuant to the provisions of Section 349.1 or
	838	+	Section 426 of this title has been paid;
516	839
517		-	SENATE FLOOR VERSION - SB656 SFLR Page 11
518		-	(Bold face denotes Committee Amendments) 1
	840	+
	841	+	Req. No. 410 Page 12 1
	842	+	2
	843	+	3
	844	+	4
	845	+	5
	846	+	6
	847	+	7
	848	+	8
	849	+	9
	850	+	10
	851	+	11
	852	+	12
	853	+	13
	854	+	14
	855	+	15
	856	+	16
	857	+	17
	858	+	18
	859	+	19
	860	+	20
	861	+	21
	862	+	22
	863	+	23
	864	+	24
	865	+	1
519	866		2
520	867		3
521	868		4
522	869		5
523	870		6
524	871		7
525	872		8
526	873		9
527	874		10
528	875		11
529	876		12
530	877		13
531	878		14
532	879		15
533	880		16
534	881		17
535	882		18
536	883		19
537	884		20
538	885		21
539	886		22
540	887		23
541	888		24
542	889
543		-	States Internal Revenue Code of 1986, as amended, 26
544		-	U.S.C., Section 501(c) et seq., or
545		-	c. a charitable healthcare organization which is exempt
546		-	from taxation pursuant to the prov isions of paragraph
547		-	(3) of subsection (c ) of Section 501 of the United
548		-	States Internal Revenue Code of 1986, as amended, 26
549		-	U.S.C., Section 501(c) et seq.;
550		-	8. Sales of cigarettes or tobacco products to:
551		-	a. a federally recognized Indian tribe or nation whi ch
552		-	has entered into a compact with the S tate of Oklahoma
553		-	pursuant to the provisions of subsection C of Section
554		-	346 of this title or to a licensee of such a tribe or
555		-	nation, upon which the payment in lieu o f taxes
556		-	required by the compact has been paid, or
557		-	b. a federally recognized Indian tribe or nation or to a
558		-	licensee of such a tribe or nation upon which the tax
559		-	levied pursuant to the provisions of Section 349.1 or
560		-	Section 426 of this title has been paid;
561	890		9. Leases of aircraft upon which the owners have pa id the
562	891		aircraft excise tax levied by Se ction 6001 et seq. of this title or
563	892		which are specifically exempt from such tax pursuant to the
564	893		provisions of Section 6003 of this tit le;
	894	+	10. The sale of low -speed or medium-speed electrical vehicles
	895	+	on which the Oklahoma Motor Vehicle Excise Tax levied i n Section
	896	+	2101 et seq. of this title has been or will be paid; and
	897	+	11. Effective January 1, 2005, sales of cigarettes on which the
	898	+	tax levied in Section 301 et seq. of this title or tobacco products
	899	+	on which the tax levied in Section 401 et seq. of this t itle has
	900	+	been paid.
	901	+	SECTION 4. AMENDATORY 68 O.S. 2011, Section 1403, as
	902	+	last amended by Section 2, Chapter 15, O.S.L. 2020 (68 O.S. Supp.
	903	+	2020, Section 1403), is amended to read as follows:
	904	+	Section 1403. A. It is hereby declared to be the purpose of
	905	+	Section 1401 et seq. of this title to provide for the support of the
	906	+	functions of the state and local governmen t of Oklahoma; and for
	907	+	this purpose and to this end, it is hereby expressly provide d that
	908	+	the revenues derived hereunder, subje ct to the apportionment
	909	+	provided in subsection B subsections B and C of this section and to
	910	+	the apportionment requirements for th e Oklahoma Tax Commission and
	911	+	Office of Management and Ent erprise Services Joint Co mputer
	912	+	Enhancement Fund provided by Section 265 of this title, are hereby
	913	+	apportioned as follows:
565	914
566		-	SENATE FLOOR VERSION - SB656 SFLR Page 12
567		-	(Bold face denotes Committee Amendments) 1
	915	+
	916	+	Req. No. 410 Page 13 1
	917	+	2
	918	+	3
	919	+	4
	920	+	5
	921	+	6
	922	+	7
	923	+	8
	924	+	9
	925	+	10
	926	+	11
	927	+	12
	928	+	13
	929	+	14
	930	+	15
	931	+	16
	932	+	17
	933	+	18
	934	+	19
	935	+	20
	936	+	21
	937	+	22
	938	+	23
	939	+	24
	940	+	1
568	941		2
569	942		3
570	943		4
571	944		5
572	945		6
573	946		7
574	947		8
575	948		9
576	949		10
577	950		11
578	951		12
579	952		13
580	953		14
581	954		15
582	955		16
583	956		17
584	957		18
585	958		19
586	959		20
587	960		21
588	961		22
589	962		23
590	963		24
591	964
592		-	10. The sale of low -speed or medium-speed electrical vehicles
593		-	on which the Oklahoma Motor Vehicle Excise Tax levied i n Section
594		-	2101 et seq. of this title has been or will be paid; and
595		-	11. Effective January 1, 2005, sales of cigarettes on which the
596		-	tax levied in Section 301 et seq. of this title or tobacco products
597		-	on which the tax levied in Section 401 et seq. of this t itle has
598		-	been paid.
599		-	SECTION 4. AMENDATORY 68 O.S. 2011, Section 1403, as
600		-	last amended by Section 2, Chapter 15, O.S.L. 2020 (68 O.S. Supp.
601		-	2020, Section 1403), is amended to read as follows:
602		-	Section 1403. A. It is hereby declared to be the purpose of
603		-	Section 1401 et seq. of this title to provide for the support of the
604		-	functions of the state and local governmen t of Oklahoma; and for
605		-	this purpose and to this end, it is hereby expressly provid ed that
606		-	the revenues derived hereunder, subje ct to the apportionment
607		-	provided in subsection B subsections B and C of this section and to
608		-	the apportionment requirements for th e Oklahoma Tax Commission and
609		-	Office of Management and Ent erprise Services Joint C omputer
610		-	Enhancement Fund provided by Section 265 of this title, are hereby
611		-	apportioned as follows:
612	965		1. The following amounts shall be paid by the Tax Commission to
613	966		the State Treasurer and placed to the cre dit of the General Revenue
614	967		Fund to be paid out pursu ant to direct appropriation by the
615	968		Legislature:
	969	+	Fiscal Year Amount
	970	+	FY 2004 85.35%
	971	+	FY 2005 85.14%
	972	+	FY 2006 85.54%
	973	+	FY 2007 85.04%
	974	+	FY 2008 through FY 2022 83.61%
	975	+	FY 2023 through FY 2027 83.11%
	976	+	FY 2028 and each fiscal year thereafter 83.61%;
	977	+	2. The following amounts shall be paid to the State Treasurer
	978	+	to be placed to the credit of the Education Reform Revolving Fund of
	979	+	the State Department of Education:
	980	+	a. for FY 2020, ten and f orty-six one-hundredths percent
	981	+	(10.46%),
	982	+	b. for FY 2021:
	983	+	(1) for the month beginni ng July 1, 2020, through the
	984	+	month ending August 31, 2020, ten and forty-six
	985	+	one-hundredths percent (10.46%), and
	986	+	(2) for the month beginning September 1, 2020,
	987	+	through the month ending June 30, 2021, ele ven
	988	+	and ninety-six one-hundredths percent (11.96%),
616	989
617		-	SENATE FLOOR VERSION - SB656 SFLR Page 13
618		-	(Bold face denotes Committee Amendments) 1
	990	+
	991	+	Req. No. 410 Page 14 1
	992	+	2
	993	+	3
	994	+	4
	995	+	5
	996	+	6
	997	+	7
	998	+	8
	999	+	9
	1000	+	10
	1001	+	11
	1002	+	12
	1003	+	13
	1004	+	14
	1005	+	15
	1006	+	16
	1007	+	17
	1008	+	18
	1009	+	19
	1010	+	20
	1011	+	21
	1012	+	22
	1013	+	23
	1014	+	24
	1015	+	1
619	1016		2
620	1017		3
621	1018		4
622	1019		5
623	1020		6
624	1021		7
625	1022		8
626	1023		9
627	1024		10
628	1025		11
629	1026		12
630	1027		13
631	1028		14
632	1029		15
633	1030		16
634	1031		17
635	1032		18
636	1033		19
637	1034		20
638	1035		21
639	1036		22
640	1037		23
641	1038		24
642	1039
643		-	Fiscal Year Amount
644		-	FY 2004 85.35%
645		-	FY 2005 85.14%
646		-	FY 2006 85.54%
647		-	FY 2007 85.04%
648		-	FY 2008 through FY 2022 83.61%
649		-	FY 2023 through FY 2027 83.11%
650		-	FY 2028 and each fiscal year thereafter 83.61%;
651		-	2. The following amounts shall be paid to the State Treasurer
652		-	to be placed to the credit of the Education Reform Revolving Fund of
653		-	the State Department of Education:
654		-	a. for FY 2020, ten and f orty-six one-hundredths percent
655		-	(10.46%),
656		-	b. for FY 2021:
657		-	(1) for the month beginn ing July 1, 2020, through the
658		-	month ending August 31, 2020, ten and forty-six
659		-	one-hundredths percent (10.46%), and
660		-	(2) for the month beginning September 1, 2020,
661		-	through the month ending June 30, 2021, ele ven
662		-	and ninety-six one-hundredths percent (11.96%),
663	1040		c. for FY 2022, eleven and seventy -one one-hundredths
664	1041		percent (11.71%), and
665	1042		d. for FY 2023 and each fiscal year thereafter, ten and
666	1043		forty-six one-hundredths percent (10.46%) ;
	1044	+	3. The following amounts sha ll be paid to the State Tre asurer
	1045	+	to be placed to the credit of the Teachers ’ Retirement System
	1046	+	Dedicated Revenue Revolving Fund:
	1047	+	Fiscal Year Amount
	1048	+	FY 2003 and FY 2004 3.54%
	1049	+	FY 2005 3.75%
	1050	+	FY 2006 4.0%
	1051	+	FY 2007 4.5%
	1052	+	FY 2008 through FY 2020 5.0%
	1053	+	FY 2021:
	1054	+	a. for the month beginning Jul y
	1055	+	1, 2020, through the mo nth
	1056	+	ending August 31, 2020 5.0%
	1057	+	b. for the month beginning
	1058	+	September 1, 2020, through
	1059	+	the month ending June 30,
	1060	+	2021 3.5%
	1061	+	FY 2022 3.75%
	1062	+	FY 2023 through FY 2027 5.5%
	1063	+	FY 2028 and each fiscal year thereafter 5.0%
667	1064
668		-	SENATE FLOOR VERSION - SB656 SFLR Page 14
669		-	(Bold face denotes Committee Amendments) 1
	1065	+
	1066	+	Req. No. 410 Page 15 1
	1067	+	2
	1068	+	3
	1069	+	4
	1070	+	5
	1071	+	6
	1072	+	7
	1073	+	8
	1074	+	9
	1075	+	10
	1076	+	11
	1077	+	12
	1078	+	13
	1079	+	14
	1080	+	15
	1081	+	16
	1082	+	17
	1083	+	18
	1084	+	19
	1085	+	20
	1086	+	21
	1087	+	22
	1088	+	23
	1089	+	24
	1090	+	1
670	1091		2
671	1092		3
672	1093		4
673	1094		5
674	1095		6
675	1096		7
676	1097		8
677	1098		9
678	1099		10
679	1100		11
680	1101		12
681	1102		13
682	1103		14
683	1104		15
684	1105		16
685	1106		17
686	1107		18
687	1108		19
688	1109		20
689	1110		21
690	1111		22
691	1112		23
692	1113		24
693	1114
694		-	3. The following amounts sha ll be paid to the State Tre asurer
695		-	to be placed to the credit of the Teachers’ Retirement System
696		-	Dedicated Revenue Revolving Fund:
697		-	Fiscal Year Amount
698		-	FY 2003 and FY 2004 3.54%
699		-	FY 2005 3.75%
700		-	FY 2006 4.0%
701		-	FY 2007 4.5%
702		-	FY 2008 through FY 2020 5.0%
703		-	FY 2021:
704		-	a. for the month beginning Jul y
705		-	1, 2020, through the m onth
706		-	ending August 31, 2020 5.0%
707		-	b. for the month beginning
708		-	September 1, 2020, through
709		-	the month ending June 30,
710		-	2021 3.5%
711		-	FY 2022 3.75%
712		-	FY 2023 through FY 2027 5.5%
713		-	FY 2028 and each fiscal year thereafter 5.0%
714	1115		4. a. except as otherwise provided in subparag raph b of this
715	1116		paragraph, for the fiscal yea r beginning July 1, 2015,
716	1117		and for each fiscal year thereafter, eighty -seven one-
	1118	+	hundredths percent (0.87%) shall be paid to the S tate
	1119	+	Treasurer to be further ap portioned as follows:
	1120	+	(1) thirty-six percent (36%) shall be placed to the
	1121	+	credit of the Oklahoma Tourism Promotion
	1122	+	Revolving Fund, but in no event shall such
	1123	+	apportionment exceed the total amount apportioned
	1124	+	pursuant to this division for the fiscal year
	1125	+	ending on June 30, 2015, and
	1126	+	(2) sixty-four percent (64%) shall be placed to the
	1127	+	credit of the Oklahoma Tourism Capital
	1128	+	Improvement Revolving Fund, but in no event shall
	1129	+	such apportionment exceed the total amount
	1130	+	apportioned pursuant to this division for the
	1131	+	fiscal year ending on June 30, 2015, and
	1132	+	b. any amounts which exceed the limitations of
	1133	+	subparagraph a of this paragraph shall be placed to
	1134	+	the credit of the General Revenue Fund; and
	1135	+	5. For the fiscal year beginning July 1 , 2015, and for each
	1136	+	fiscal year thereafter, six one-hundredths percent (0.06%) sha ll be
	1137	+	placed to the credit of the Oklahoma H istorical Society Capital
	1138	+	Improvement and Operations Revolving Fund, but in no event shall
717	1139
718		-	SENATE FLOOR VERSION - SB656 SFLR Page 15
719		-	(Bold face denotes Committee Amendments) 1
	1140	+
	1141	+	Req. No. 410 Page 16 1
	1142	+	2
	1143	+	3
	1144	+	4
	1145	+	5
	1146	+	6
	1147	+	7
	1148	+	8
	1149	+	9
	1150	+	10
	1151	+	11
	1152	+	12
	1153	+	13
	1154	+	14
	1155	+	15
	1156	+	16
	1157	+	17
	1158	+	18
	1159	+	19
	1160	+	20
	1161	+	21
	1162	+	22
	1163	+	23
	1164	+	24
	1165	+	1
720	1166		2
721	1167		3
722	1168		4
723	1169		5
724	1170		6
725	1171		7
726	1172		8
727	1173		9
728	1174		10
729	1175		11
730	1176		12
731	1177		13
732	1178		14
733	1179		15
734	1180		16
735	1181		17
736	1182		18
737	1183		19
738	1184		20
739	1185		21
740	1186		22
741	1187		23
742	1188		24
743	1189
744		-	hundredths percent (0.87%) shall be paid to the S tate
745		-	Treasurer to be further ap portioned as follows:
746		-	(1) thirty-six percent (36%) shall be placed to the
747		-	credit of the Oklahoma Tourism Promotion
748		-	Revolving Fund, but in no event shall such
749		-	apportionment exceed the total amount apportioned
750		-	pursuant to this division for the fiscal year
751		-	ending on June 30, 2015, and
752		-	(2) sixty-four percent (64%) shall be placed to the
753		-	credit of the Oklahoma Tourism Capital
754		-	Improvement Revolving Fund, but in no event shall
755		-	such apportionment exceed the total amount
756		-	apportioned pursuant to this division for the
757		-	fiscal year ending on June 30, 2015, and
758		-	b. any amounts which exceed the limitations of
759		-	subparagraph a of this paragraph shall be placed to
760		-	the credit of the General Revenue Fund; and
761		-	5. For the fiscal year beginning July 1 , 2015, and for each
762		-	fiscal year thereafter, six one-hundredths percent (0.06%) sh all be
763		-	placed to the credit of the Oklahoma H istorical Society Capital
764		-	Improvement and Operations Revolving Fund, but in no event shall
765	1190		such apportionment exceed the total am ount apportioned pursuant to
766	1191		this paragraph for the fiscal year ending on June 30, 2015. Any
	1192	+	amounts which exceed the limitati ons of this paragraph shall be
	1193	+	placed to the credit of the General Revenue Fund.
	1194	+	B. Prior to the apportionments otherwise provid ed in this
	1195	+	section, there shall be apportioned to the Educ ation Reform
	1196	+	Revolving Fund of the State Department of Education the following
	1197	+	amounts in the following state fiscal years:
	1198	+	FY 2019 $19,600,000.00; and
	1199	+	FY 2020 and each year thereafter $20,500,000.00.
	1200	+	C. For the fiscal year begi nning July 1, 2021, and each fiscal
	1201	+	year thereafter, the use tax of four and five-tenths percent (4.5%)
	1202	+	of the gross receipts, levied by Section 1402 of this title, on use
	1203	+	or consumption of public highway electric vehicles th at is collected
	1204	+	by the Oklahoma Tax Commission under the levy shall be apportioned
	1205	+	and placed to the credit of the State Highwa y Construction and
	1206	+	Maintenance Fund created pursuant to Section 1501 of Title 69 of the
	1207	+	Oklahoma Statutes.
	1208	+	SECTION 5. AMENDATORY 68 O. S. 2011, Section 1404, as
	1209	+	amended by Section 5, Chap ter 356, O.S.L. 2017 (68 O.S. Supp. 2020,
	1210	+	Section 1404), is amended to read as follows:
	1211	+	Section 1404. The provisions of Section 1401 et seq. of this
	1212	+	title shall not apply:
767	1213
768		-	SENATE FLOOR VERSION - SB656 SFLR Page 16
769		-	(Bold face denotes Committee Amendments) 1
	1214	+
	1215	+	Req. No. 410 Page 17 1
	1216	+	2
	1217	+	3
	1218	+	4
	1219	+	5
	1220	+	6
	1221	+	7
	1222	+	8
	1223	+	9
	1224	+	10
	1225	+	11
	1226	+	12
	1227	+	13
	1228	+	14
	1229	+	15
	1230	+	16
	1231	+	17
	1232	+	18
	1233	+	19
	1234	+	20
	1235	+	21
	1236	+	22
	1237	+	23
	1238	+	24
	1239	+	1
770	1240		2
771	1241		3
772	1242		4
773	1243		5
774	1244		6
775	1245		7
776	1246		8
777	1247		9
778	1248		10
779	1249		11
780	1250		12
781	1251		13
782	1252		14
783	1253		15
784	1254		16
785	1255		17
786	1256		18
787	1257		19
788	1258		20
789	1259		21
790	1260		22
791	1261		23
792	1262		24
793	1263
794		-	amounts which exceed the limitati ons of this paragraph shall be
795		-	placed to the credit of the General Revenue Fund.
796		-	B. Prior to the apportionments otherwise provid ed in this
797		-	section, there shall be apportioned to the Educ ation Reform
798		-	Revolving Fund of the State Department of Education the following
799		-	amounts in the following state fiscal years:
800		-	FY 2019 $19,600,000.00; and
801		-	FY 2020 and each year thereafter $20,500,000.00.
802		-	C. For the fiscal year begi nning July 1, 2021, and each fiscal
803		-	year thereafter, the use tax of four and five-tenths percent (4.5%)
804		-	of the gross receipts, levied by Section 1402 of this title, on use
805		-	or consumption of public highway electric vehicles th at is collected
806		-	by the Oklahoma Tax Commission under the levy shall be apportioned
807		-	and placed to the credit of the State Highwa y Construction and
808		-	Maintenance Fund created pursuant to Section 1501 of Title 69 of the
809		-	Oklahoma Statutes.
810		-	SECTION 5. AMENDATORY 68 O. S. 2011, Section 1404, as
811		-	amended by Section 5, Cha pter 356, O.S.L. 2017 (68 O.S. Supp. 2020,
812		-	Section 1404), is amended to read as follows:
813		-	Section 1404. The provisions of Section 1401 et seq. of this
814		-	title shall not apply:
815	1264		1. In respect to the use of an y article of tangible personal
816	1265		property brought into the State of Oklahoma by a nonresident
	1266	+	individual, visiting in this state, for his or her personal use or
	1267	+	enjoyment, while within the state;
	1268	+	2. In respect to the use of ta ngible personal property
	1269	+	purchased for resale before being used;
	1270	+	3. In respect to the use of any article of tangible personal
	1271	+	property on which a tax, equal to o r in excess of that levied by
	1272	+	Section 1401 et seq. of this title, has been paid by the person
	1273	+	using such tangible personal pr operty in this state, whether such
	1274	+	tax was levied under the laws of this state or some other sta te of
	1275	+	the United States. If any ar ticle of tangible personal property has
	1276	+	already been subjected to a tax, by this or any other state, in
	1277	+	respect to its sale o r use, in an amount less than the tax imposed
	1278	+	by Section 1401 et seq. of this title, the provisi ons of Section
	1279	+	1401 et seq. of this title shall apply to it by a rate measured by
	1280	+	the difference only between the rate herein pro vided and the rate by
	1281	+	which the previous tax upon the sale or use was computed. Pr ovided,
	1282	+	that no credit shall be given for ta xes paid in another state, if
	1283	+	that state does not grant like credit for taxes paid in Oklahoma;
	1284	+	4. In respect to the use of tang ible personal property now
	1285	+	specifically exempted from taxation under Oklahoma Sales Tax Code.
	1286	+	Provided, for the sale of motor vehicles, other than public highway
	1287	+	electric vehicles, or any optional equipment or accessories attached
817	1288
818		-	SENATE FLOOR VERSION - SB656 SFLR Page 17
819		-	(Bold face denotes Committee Amendments) 1
	1289	+
	1290	+	Req. No. 410 Page 18 1
	1291	+	2
	1292	+	3
	1293	+	4
	1294	+	5
	1295	+	6
	1296	+	7
	1297	+	8
	1298	+	9
	1299	+	10
	1300	+	11
	1301	+	12
	1302	+	13
	1303	+	14
	1304	+	15
	1305	+	16
	1306	+	17
	1307	+	18
	1308	+	19
	1309	+	20
	1310	+	21
	1311	+	22
	1312	+	23
	1313	+	24
	1314	+	1
820	1315		2
821	1316		3
822	1317		4
823	1318		5
824	1319		6
825	1320		7
826	1321		8
827	1322		9
828	1323		10
829	1324		11
830	1325		12
831	1326		13
832	1327		14
833	1328		15
834	1329		16
835	1330		17
836	1331		18
837	1332		19
838	1333		20
839	1334		21
840	1335		22
841	1336		23
842	1337		24
843	1338
844		-	individual, visiting in this state, for his or her personal use or
845		-	enjoyment, while within the state;
846		-	2. In respect to the use of ta ngible personal property
847		-	purchased for resale before being used;
848		-	3. In respect to the use of any article of tangible personal
849		-	property on which a tax, equal to o r in excess of that levied by
850		-	Section 1401 et seq. of this title, has been paid by the person
851		-	using such tangible personal pr operty in this state, whether such
852		-	tax was levied under the laws of this state or some other sta te of
853		-	the United States. If any ar ticle of tangible personal property has
854		-	already been subjected to a tax, by this or any other state, in
855		-	respect to its sale o r use, in an amount less than the tax imposed
856		-	by Section 1401 et seq. of this title, the provisi ons of Section
857		-	1401 et seq. of this title shall apply to it by a rate measured by
858		-	the difference only between the rate herein pro vided and the rate by
859		-	which the previous tax upon the sale or use was computed. P rovided,
860		-	that no credit shall be given for ta xes paid in another state, if
861		-	that state does not grant like credit for taxes paid in Oklahoma;
862		-	4. In respect to the use of tang ible personal property now
863		-	specifically exempted from taxation under Oklahoma Sale s Tax Code.
864		-	Provided, for the sale of motor vehicles, other than public highway
865		-	electric vehicles, or any optional equipment or accessories attached
866	1339		to motor vehicles, other than public highway electric vehicles, on
867	1340		which the Oklahoma Motor Vehicle Excise Tax levied pursuant to
	1341	+	Sections 2101 through 2108 of this title has been, or will be paid,
	1342	+	the exceptions exemptions shall apply to all but a portion of the
	1343	+	levy provided under Section 1402 of this title, equal to one and
	1344	+	twenty-five-hundredths percent (1. 25%) of the purchase price of such
	1345	+	motor vehicles other than public highway electric vehicles.
	1346	+	Provided, public highway electric vehicles shall not be exempted
	1347	+	from taxation under the Oklahoma Sales Tax C ode, exempted from the
	1348	+	levy of tax provided under S ection 1402 of this title or otherwise
	1349	+	exempted from taxation levied pursuant to Sections 1401 through 1411
	1350	+	of this title. Provided further, the sale of motor vehicles shal l
	1351	+	not be subject to any sales an d use taxes levied by cities, counties
	1352	+	or other jurisdictions of the sta te;
	1353	+	5. In respect to th e use of any article or tangible personal
	1354	+	property brought into the state by an individual with intent to
	1355	+	become a resident of t his state where such personal pr operty is for
	1356	+	such individual’s personal use or enj oyment;
	1357	+	6. In respect to the use of any arti cle of tangible personal
	1358	+	property used or to be used by co mmercial airlines or railroads;
	1359	+	7. In respect to livestock purchased outside this state and
	1360	+	brought into this state for feeding or breeding purposes, an d which
	1361	+	is later resold; and
868	1362
869		-	SENATE FLOOR VERSION - SB656 SFLR Page 18
870		-	(Bold face denotes Committee Amendments) 1
	1363	+
	1364	+	Req. No. 410 Page 19 1
	1365	+	2
	1366	+	3
	1367	+	4
	1368	+	5
	1369	+	6
	1370	+	7
	1371	+	8
	1372	+	9
	1373	+	10
	1374	+	11
	1375	+	12
	1376	+	13
	1377	+	14
	1378	+	15
	1379	+	16
	1380	+	17
	1381	+	18
	1382	+	19
	1383	+	20
	1384	+	21
	1385	+	22
	1386	+	23
	1387	+	24
	1388	+	1
871	1389		2
872	1390		3
873	1391		4
874	1392		5
875	1393		6
876	1394		7
877	1395		8
878	1396		9
879	1397		10
880	1398		11
881	1399		12
882	1400		13
883	1401		14
884	1402		15
885	1403		16
886	1404		17
887	1405		18
888	1406		19
889	1407		20
890	1408		21
891	1409		22
892	1410		23
893	1411		24
894	1412
895		-	Sections 2101 through 2108 of this title has been, or will be paid,
896		-	the exceptions exemptions shall apply to all but a portion of the
897		-	levy provided under Section 1402 of this title, equal to one and
898		-	twenty-five-hundredths percent (1 .25%) of the purchase price of such
899		-	motor vehicles other than public highway electric vehicles.
900		-	Provided, public highway electric vehicles shall not be exempted
901		-	from taxation under the Oklahoma Sales Tax C ode, exempted from the
902		-	levy of tax provided under Section 1402 of this title or otherwise
903		-	exempted from taxation levied pursuant to Sections 1401 through 1411
904		-	of this title. Provided further, the sale of motor vehicles shal l
905		-	not be subject to any sales an d use taxes levied by cities, counties
906		-	or other jurisdictions of the state;
907		-	5. In respect to th e use of any article or tangible personal
908		-	property brought into the state by an individual with intent to
909		-	become a resident of t his state where such personal pr operty is for
910		-	such individual’s personal use or en joyment;
911		-	6. In respect to the use of any arti cle of tangible personal
912		-	property used or to be used by co mmercial airlines or railroads;
913		-	7. In respect to livestock purchased outside this state and
914		-	brought into this state for feeding or breeding purposes, a nd which
915		-	is later resold; and
916	1413		8. Effective January 1, 1991, in respect to the use of rail
917	1414		transportation cars to haul coal to coal -fired plants located in
918	1415		this state which generate electric power.
	1416	+	SECTION 6. AMENDATORY 68 O.S. 201 1, Section 2101, as
	1417	+	amended by Section 2, Cha pter 57, O.S.L. 2016 (68 O.S. Supp. 2020,
	1418	+	Section 2101), is amended to read as follows:
	1419	+	Section 2101. For the purpose of this a rticle:
	1420	+	1. The term “motor vehicle” means and includes every
	1421	+	automobile, public highway electric vehicle , truck, truck-tractor,
	1422	+	all-terrain vehicle, utility vehicle or any motor bus or any self -
	1423	+	propelled vehicle not operated or driven upo n fixed rails or tracks
	1424	+	or in the air or on water ;
	1425	+	2. The term “vehicle” means and includes every d evice in, upon,
	1426	+	or by which any person or pro perty is, or may be, transported or
	1427	+	drawn, excepting devices moved by human or animal power, when not
	1428	+	used upon fixed rails or tracks, or in the air or on water ;
	1429	+	3. The term “low-speed electrical vehicle ” means and includes
	1430	+	any four–wheeled electrical veh icle that is powered by an electric
	1431	+	motor that draws current from rechargeable storage batteries or
	1432	+	other sources of electrical current and whose top speed is g reater
	1433	+	than twenty (20) miles per hour but not grea ter than twenty-five
	1434	+	(25) miles per hour and is manufactured in compliance with the
	1435	+	National Highway Traffic Safety Administration standards for low -
	1436	+	speed vehicles in 49 C.F.R. 571.500;
919	1437
920		-	SENATE FLOOR VERSION - SB656 SFLR Page 19
921		-	(Bold face denotes Committee Amendments) 1
	1438	+
	1439	+	Req. No. 410 Page 20 1
	1440	+	2
	1441	+	3
	1442	+	4
	1443	+	5
	1444	+	6
	1445	+	7
	1446	+	8
	1447	+	9
	1448	+	10
	1449	+	11
	1450	+	12
	1451	+	13
	1452	+	14
	1453	+	15
	1454	+	16
	1455	+	17
	1456	+	18
	1457	+	19
	1458	+	20
	1459	+	21
	1460	+	22
	1461	+	23
	1462	+	24
	1463	+	1
922	1464		2
923	1465		3
924	1466		4
925	1467		5
926	1468		6
927	1469		7
928	1470		8
929	1471		9
930	1472		10
931	1473		11
932	1474		12
933	1475		13
934	1476		14
935	1477		15
936	1478		16
937	1479		17
938	1480		18
939	1481		19
940	1482		20
941	1483		21
942	1484		22
943	1485		23
944	1486		24
945	1487
946		-	SECTION 6. AMENDATORY 68 O.S. 20 11, Section 2101, as
947		-	amended by Section 2, Cha pter 57, O.S.L. 2016 (68 O.S. Supp. 2020,
948		-	Section 2101), is amended to read as follows:
949		-	Section 2101. For the purpose of this a rticle:
950		-	1. The term “motor vehicle” means and includes every
951		-	automobile, public highway electric vehicle, truck, truck-tractor,
952		-	all-terrain vehicle, utility vehicle or any motor bus or any self -
953		-	propelled vehicle not operated or driven upo n fixed rails or tracks
954		-	or in the air or on water ;
955		-	2. The term “vehicle” means and includes every device in, upon,
956		-	or by which any person or pro perty is, or may be, transported or
957		-	drawn, excepting devices moved by human or animal power, when not
958		-	used upon fixed rails or tracks, or in the air or on water ;
959		-	3. The term “low-speed electrical vehicle ” means and includes
960		-	any four–wheeled electrical veh icle that is powered by an electric
961		-	motor that draws current from rechargeable storage batteries or
962		-	other sources of electrical current and whose top speed is g reater
963		-	than twenty (20) miles per hour but not gre ater than twenty-five
964		-	(25) miles per hour and is manufactured in compliance with the
965		-	National Highway Traffic Safety Administration standards for low -
966		-	speed vehicles in 49 C.F.R. 571.500;
967	1488		4. The term “automobile” means and includes every motor vehicle
968	1489		constructed and used solely for the transportation of persons for
969	1490		purposes other than for hire or compensation;
	1491	+	5. The term “motorcycle” means and includes ever y motor vehicle
	1492	+	designed to travel on not more th an three wheels other than an all -
	1493	+	terrain vehicle;
	1494	+	6. The term “truck” means and includes every motor vehicle
	1495	+	constructed or used for the transportation of property not falling
	1496	+	within the definition of truc k-tractor, trailer or semitrailer, as
	1497	+	herein defined;
	1498	+	7. The term “truck-tractor” means and includes every motor
	1499	+	vehicle of the truck type desig ned to draw or support the front end
	1500	+	of a semitrailer;
	1501	+	8. The term “trailer” means and includes any vehicle de signed
	1502	+	to be drawn by a truck, tractor or a truck -tractor, but supported
	1503	+	upon its own wheels;
	1504	+	9. The term “semitrailer” means and includes any v ehicle
	1505	+	designed to be attached to, and having its front end supported by a
	1506	+	truck, tractor, or truck -tractor;
	1507	+	10. The term “motor bus” means and includes every motor vehicle
	1508	+	constructed so as to carry persons, a nd which is used or rented to
	1509	+	carry persons for compensation;
	1510	+	11. The term “manufactured home” means a residential dwelling
	1511	+	built in accordance with the Na tional Manufactured Housing
970	1512
971		-	SENATE FLOOR VERSION - SB656 SFLR Page 20
972		-	(Bold face denotes Committee Amendments) 1
	1513	+
	1514	+	Req. No. 410 Page 21 1
	1515	+	2
	1516	+	3
	1517	+	4
	1518	+	5
	1519	+	6
	1520	+	7
	1521	+	8
	1522	+	9
	1523	+	10
	1524	+	11
	1525	+	12
	1526	+	13
	1527	+	14
	1528	+	15
	1529	+	16
	1530	+	17
	1531	+	18
	1532	+	19
	1533	+	20
	1534	+	21
	1535	+	22
	1536	+	23
	1537	+	24
	1538	+	1
973	1539		2
974	1540		3
975	1541		4
976	1542		5
977	1543		6
978	1544		7
979	1545		8
980	1546		9
981	1547		10
982	1548		11
983	1549		12
984	1550		13
985	1551		14
986	1552		15
987	1553		16
988	1554		17
989	1555		18
990	1556		19
991	1557		20
992	1558		21
993	1559		22
994	1560		23
995	1561		24
996	1562
997		-	5. The term “motorcycle” means and includes ever y motor vehicle
998		-	designed to travel on not more th an three wheels other than an all -
999		-	terrain vehicle;
1000		-	6. The term “truck” means and includes every motor vehicle
1001		-	constructed or used for the transportation of property not falling
1002		-	within the definition of truc k-tractor, trailer or semitrailer, as
1003		-	herein defined;
1004		-	7. The term “truck-tractor” means and includes every motor
1005		-	vehicle of the truck type desig ned to draw or support the front end
1006		-	of a semitrailer;
1007		-	8. The term “trailer” means and includes any vehicle de signed
1008		-	to be drawn by a truck, tractor or a truck -tractor, but supported
1009		-	upon its own wheels;
1010		-	9. The term “semitrailer” means and includes any v ehicle
1011		-	designed to be attached to, and having its front end supported by a
1012		-	truck, tractor, or truck -tractor;
1013		-	10. The term “motor bus” means and includes every motor vehicle
1014		-	constructed so as to carry persons, and which is used or rented to
1015		-	carry persons for compensation;
1016		-	11. The term “manufactured home” means a residential dwelling
1017		-	built in accordance with the Na tional Manufactured Housing
1018	1563		Construction and Safe ty Standards Act of 1974, 42 U.S.C., Section
1019	1564		5401 et seq., and rules promulgated pursuant theret o and the rules
1020	1565		promulgated by the Oklahoma Used Motor Vehicle and Parts Commission
	1566	+	pursuant to Section 582 of Title 47 of the Oklahoma Statutes.
	1567	+	Manufactured home shall not mean a park model recreational vehic le
	1568	+	as defined in Section 1102 of Title 47 of the Oklahoma Statutes;
	1569	+	12. The term “farm tractor” means and includes any vehicle of
	1570	+	tractor type owned and op erated by the purchaser and used
	1571	+	exclusively for agricultural purposes;
	1572	+	13. The term “all-terrain vehicle” means and includes every
	1573	+	vehicle defined as an all-terrain vehicle in Section 1102 of Title
	1574	+	47 of the Oklahoma Statutes;
	1575	+	14. The terms “legal ownership” and “legally owned” mean the
	1576	+	right to possession, whether acquired by purchase, barter, exchan ge,
	1577	+	assignment, gift, operation of law, or in any other manner;
	1578	+	15. The term “person” means and includes natural persons,
	1579	+	individuals, partnerships, firms, associations, limited liability
	1580	+	companies, corporations, estates, trustees, business trusts,
	1581	+	syndicates, this state, any county, city, municipal ity, school
	1582	+	district or other political subdivision of the state, or any
	1583	+	corporation or combination acting as a unit or any receiver
	1584	+	appointed by any state or f ederal court; and the use of the singular
	1585	+	number shall include the plural number;
1021	1586
1022		-	SENATE FLOOR VERSION - SB656 SFLR Page 21
1023		-	(Bold face denotes Committee Amendments) 1
	1587	+
	1588	+	Req. No. 410 Page 22 1
	1589	+	2
	1590	+	3
	1591	+	4
	1592	+	5
	1593	+	6
	1594	+	7
	1595	+	8
	1596	+	9
	1597	+	10
	1598	+	11
	1599	+	12
	1600	+	13
	1601	+	14
	1602	+	15
	1603	+	16
	1604	+	17
	1605	+	18
	1606	+	19
	1607	+	20
	1608	+	21
	1609	+	22
	1610	+	23
	1611	+	24
	1612	+	1
1024	1613		2
1025	1614		3
1026	1615		4
1027	1616		5
1028	1617		6
1029	1618		7
1030	1619		8
1031	1620		9
1032	1621		10
1033	1622		11
1034	1623		12
1035	1624		13
1036	1625		14
1037	1626		15
1038	1627		16
1039	1628		17
1040	1629		18
1041	1630		19
1042	1631		20
1043	1632		21
1044	1633		22
1045	1634		23
1046	1635		24
1047	1636
1048		-	pursuant to Section 582 of Title 47 of the Oklahoma Statutes.
1049		-	Manufactured home shall not mean a park model recreational vehi cle
1050		-	as defined in Section 1102 of Title 47 of the Oklahoma Statutes;
1051		-	12. The term “farm tractor” means and includes any vehicle of
1052		-	tractor type owned and op erated by the purchaser and used
1053		-	exclusively for agricultural purposes;
1054		-	13. The term “all-terrain vehicle” means and includes every
1055		-	vehicle defined as an all-terrain vehicle in Section 1102 of Title
1056		-	47 of the Oklahoma Statutes;
1057		-	14. The terms “legal ownership” and “legally owned” mean the
1058		-	right to possession, whether acquired by purchase, barter, excha nge,
1059		-	assignment, gift, operation of law, or in any other manner;
1060		-	15. The term “person” means and includes natural persons,
1061		-	individuals, partnerships, firms, associations, limited liability
1062		-	companies, corporations, estates, trustees, business trusts,
1063		-	syndicates, this state, any county, city, municipal ity, school
1064		-	district or other political subdivision of the state, or any
1065		-	corporation or combination acting as a unit or any receiver
1066		-	appointed by any state or f ederal court; and the use of the singular
1067		-	number shall include the plural number;
1068	1637		16. The term “Tax Commission” means the Oklahoma Tax
1069	1638		Commission;
	1639	+	17. The term “utility vehicle” means every vehicle defined as a
	1640	+	utility vehicle in Section 1102 of Title 47 of the Oklahoma
	1641	+	Statutes; and
	1642	+	18. The term “medium-speed electrical vehicle ” means any self-
	1643	+	propelled, electrically powered four -wheeled motor vehicle, equipped
	1644	+	with a roll cage or crush -proof body design, whose speed attainable
	1645	+	in one (1) mile is more t han thirty (30) miles per hour but not
	1646	+	greater than thirty-five (35) miles per hour ;
	1647	+	19. The term “public highway electric vehicle ” means and
	1648	+	includes any motor vehicle that is manufactured, sold and acquired
	1649	+	primarily for use and driving on public highwa ys, that is a four-
	1650	+	wheeled vehicle which is propell ed solely or to a significant extent
	1651	+	by an electric motor which draws electricity from a battery or other
	1652	+	portable sources of electric current and is capable of being
	1653	+	recharged from an external source of e lectricity, and whose normal
	1654	+	speed attainable in on e (1) mile, without installation, operation or
	1655	+	use of any speed limiter device, is greater than thirty -five (35)
	1656	+	miles per hour; and
	1657	+	20. The term “public highways” means and includes every road,
	1658	+	highway, street, way or place within this state, of whatever nature,
	1659	+	generally open to the use of the pu blic as a matter of right for the
	1660	+	purposes of vehicular travel including a toll highwa y and including
1070	1661
1071		-	SENATE FLOOR VERSION - SB656 SFLR Page 22
1072		-	(Bold face denotes Committee Amendments) 1
	1662	+
	1663	+	Req. No. 410 Page 23 1
	1664	+	2
	1665	+	3
	1666	+	4
	1667	+	5
	1668	+	6
	1669	+	7
	1670	+	8
	1671	+	9
	1672	+	10
	1673	+	11
	1674	+	12
	1675	+	13
	1676	+	14
	1677	+	15
	1678	+	16
	1679	+	17
	1680	+	18
	1681	+	19
	1682	+	20
	1683	+	21
	1684	+	22
	1685	+	23
	1686	+	24
	1687	+	1
1073	1688		2
1074	1689		3
1075	1690		4
1076	1691		5
1077	1692		6
1078	1693		7
1079	1694		8
1080	1695		9
1081	1696		10
1082	1697		11
1083	1698		12
1084	1699		13
1085	1700		14
1086	1701		15
1087	1702		16
1088	1703		17
1089	1704		18
1090	1705		19
1091	1706		20
1092	1707		21
1093	1708		22
1094	1709		23
1095	1710		24
1096	1711
1097		-	17. The term “utility vehicle” means every vehicle defined as a
1098		-	utility vehicle in Section 1102 of Title 47 of the Oklahoma
1099		-	Statutes; and
1100		-	18. The term “medium-speed electrical vehicle” means any self-
1101		-	propelled, electrically powered four -wheeled motor vehicle, equipped
1102		-	with a roll cage or crush -proof body design, whose speed attainable
1103		-	in one (1) mile is more t han thirty (30) miles per hour but not
1104		-	greater than thirty-five (35) miles per hour;
1105		-	19. The term “public highway electric vehicle ” means and
1106		-	includes any motor vehicle that is manufactured, sold and acquired
1107		-	primarily for use and driving on public highwa ys, that is a four-
1108		-	wheeled vehicle which is propel led solely or to a significant extent
1109		-	by an electric motor which draws electricity from a battery or other
1110		-	portable sources of electric current and is capable of being
1111		-	recharged from an external source of e lectricity, and whose normal
1112		-	speed attainable in o ne (1) mile, without installation, operation or
1113		-	use of any speed limiter device, is greater than thirty -five (35)
1114		-	miles per hour; and
1115		-	20. The term “public highways” means and includes every road,
1116		-	highway, street, way or place within this state, of whateve r nature,
1117		-	generally open to the use of the pu blic as a matter of right for the
1118		-	purposes of vehicular travel including a toll highwa y and including
1119	1712		streets and alleys of an y town or city notwithstanding t hat the same
1120		-
1121		-	SENATE FLOOR VERSION - SB656 SFLR Page 23
1122		-	(Bold face denotes Committee Amendments) 1
1123		-	2
1124		-	3
1125		-	4
1126		-	5
1127		-	6
1128		-	7
1129		-	8
1130		-	9
1131		-	10
1132		-	11
1133		-	12
1134		-	13
1135		-	14
1136		-	15
1137		-	16
1138		-	17
1139		-	18
1140		-	19
1141		-	20
1142		-	21
1143		-	22
1144		-	23
1145		-	24
1146		-
1147	1713		may be temporarily closed for the purpose of construction,
1148	1714		reconstruction, maintena nce or repair.
1149	1715		SECTION 7. AMENDATORY 68 O.S. 2011, Section 2106, as
1150	1716		amended by Section 2, Chapter 356, O.S.L. 2017 (68 O.S. Supp. 2020 ,
1151	1717		Section 2106), is amended to read as follows:
1152	1718		Section 2106. (a) The excise tax levied by thi s article is in
1153	1719		lieu of all other taxes on the transfer or the first registration in
1154	1720		this state of vehicles, including the optio nal equipment and
1155	1721		accessories attached thereto at the time of sale and sold as a part
1156	1722		thereof, except:
1157	1723		(1) Annual vehicle regis tration and license fees;
1158	1724		(2) The fee of One Dollar ($1.00) for the issu ance of a
1159	1725		certificate of title;
1160	1726		(3) Any fee charged un der the jurisdiction of the Corp oration
1161	1727		Commission; and
1162	1728		(4) One and twenty-five-hundredths percent (1.25%) of the gross
1163	1729		receipts upon which the tax is levied by Section 1354 of this title
1164	1730		on sales of motor vehicles other than public highway electric
1165	1731		vehicles;
1166	1732		(5) Four and five-tenths percent (4.5%) of the gross receipts
1167	1733		upon which the tax is levied by Section 1354 of this title o n sales
1168	1734		of public highway electric vehicles except as otherwise provided in
1169	1735		Section 4 of this act ; and
1170	1736
1171		-	SENATE FLOOR VERSION - SB656 SFLR Page 24
1172		-	(Bold face denotes Committee Amendments) 1
	1737	+
	1738	+	Req. No. 410 Page 24 1
	1739	+	2
	1740	+	3
	1741	+	4
	1742	+	5
	1743	+	6
	1744	+	7
	1745	+	8
	1746	+	9
	1747	+	10
	1748	+	11
	1749	+	12
	1750	+	13
	1751	+	14
	1752	+	15
	1753	+	16
	1754	+	17
	1755	+	18
	1756	+	19
	1757	+	20
	1758	+	21
	1759	+	22
	1760	+	23
	1761	+	24
	1762	+	1
1173	1763		2
1174	1764		3
1175	1765		4
1176	1766		5
1177	1767		6
1178	1768		7
1179	1769		8
1180	1770		9
1181	1771		10
1182	1772		11
1183	1773		12
1184	1774		13
1185	1775		14
1186	1776		15
1187	1777		16
1188	1778		17
1189	1779		18
1190	1780		19
1191	1781		20
1192	1782		21
1193	1783		22
1194	1784		23
1195	1785		24
1196	1786
1197	1787		(6) Four and five-tenths percent (4.5%) of the gross rec eipts
1198	1788		upon which the tax is levied by Section 1402 of this title on use of
1199	1789		public highway electr ic vehicles except as otherwise provided in
1200	1790		Section 4 of this act . Provided, the sale of motor vehicles shall
1201	1791		not be subject to any sales and use taxes levied by cities, counties
1202	1792		or other jurisdictions of the stat e.
1203	1793		(b) This section shall not relieve any new or used motor
1204	1794		vehicle dealer or any other vendor of vehicles from liability for
1205	1795		the sales tax on all sales of accessories o r optional equipment, or
1206	1796		parts, which are not attached to, and sold as a part thereof and
1207	1797		included in the sale of such vehicles.
1208	1798		SECTION 8. This act shall become effective July 1, 2021.
1209	1799		SECTION 9. It being immediately nece ssary for the preservation
1210	1800		of the public peace, health or safety, an emergency is here by
1211	1801		declared to exist, by reason whereof th is act shall take effect and
1212	1802		be in full force from and after its passage and approval.
1213		-	~~COMMITTEE REPORT BY: COMMITTEE ON APPROPRIATIONS~~
1214		-	~~February 24,~~ 2021 ~~- DO PASS AS AMENDED~~
	1803	+
	1804	+	58-1-410 QD 1/21/2021 10:14:55 AM