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SENATE FLOOR VERSION
February 24, 2021
AS AMENDED
SENATE BILL NO. 656 By: Taylor
[ revenue and taxation - tax liability - public
highway electric vehicles - codification - effective
date -
emergency ]
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. NEW LAW A new section of law to be codified
in the Oklahoma Statutes as Section 1354.1A of Title 68, unless
there is created a duplication in n umbering, reads as follows:
The tax liability othe rwise provided for public highway ele ctric
vehicles by Section 2106 of Title 68 of the Oklahoma Sta tutes shall
not exceed One Thousand Five Hundred Dollars ($1,500.00).
SECTION 2. AMENDATORY 68 O.S. 2011, Section 1353, as
last amended by Section 1, Chapter 15, O.S.L. 2020 (6 8 O.S. Supp.
2020, Section 1353), is amended to read as follows:
Section 1353. A. It is hereby declared to be the purpose of
the Oklahoma Sales Tax Code to pro vide funds for the financing of
the program provided for by the Oklahoma Social Security Act an d to
provide revenues for the support of the functions of the state
government of Oklahoma, and for this purpose it is hereby e xpressly
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provided that, revenues d erived pursuant to the provisions of the
Oklahoma Sales Tax Code, subject to the apportionment requirements
for the Oklahoma Tax Commission and Office of Management and
Enterprise Services Joint Computer Enhancement Fund p rovided by
Section 265 of this tit le, shall be apportioned as follows:
1. Except as provided in subsection C subsections C and D of
this section, the following amounts shall be paid to the State
Treasurer to be placed to the credit of the General Revenue Fund to
be paid out pursuant to direct appropriation by the Legislature:
Fiscal Year Amount
FY 2003 and FY 2004 86.04%
FY 2005 85.83%
FY 2006 85.54%
FY 2007 85.04%
FY 2008 through FY 2022 83.61%
FY 2023 through FY 2027 83.11%
FY 2028 and each fiscal year t hereafter 83.61%;
2. The following amounts shall be paid to the State Treasurer
to be placed to the credit of the Education Refo rm Revolving Fund of
the State Department of Education:
a. for FY 2003, FY 2004 and FY 2005, ten and forty -two
one-hundredths percent (10.42%),
b. for FY 2006 through FY 2020, ten and forty -six one-
hundredths percent (10.46%),
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c. for FY 2021:
(1) for the month beginning July 1, 2020, through the
month ending August 31, 2020, ten and forty -six
one-hundredths percent (10.46%), and
(2) for the month beginning September 1, 2020,
through the month ending June 30, 2021 , eleven
and ninety-six one-hundredths percent (11.96%),
d. for FY 2022, eleven and s eventy-one one-hundredths
percent (11.71%), and
e. for FY 2023 and each fiscal year the reafter, ten and
forty-six one-hundredths percent (10.46%);
3. The following amount s shall be paid to the State Treasurer
to be placed to the credit of the Teachers ’ Retirement System
Dedicated Revenue Revolving Fund:
Fiscal Year Amount
FY 2003 and FY 2004 3.54%
FY 2005 3.75%
FY 2006 4.0%
FY 2007 4.5%
FY 2008 through FY 2020 5.0%
FY 2021:
a. for the month beginning July
1, 2020, through the month
ending August 31, 2020 5.0%
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b. for the month beginning
September 1, 2020, through
the month ending June 30,
2021 3.5%
FY 2022 3.75%
FY 2023 through FY 2027 5.5%
FY 2028 and each fiscal year there after 5.0%
4. a. except as otherwise provided in subparagraph b of this
paragraph, for the fiscal year beginning July 1, 2015,
and for each fiscal year thereafter, eighty -seven one-
hundredths percent (0.87%) shall be paid to the State
Treasurer to be furth er apportioned as follows:
(1) thirty-six percent (36%) shall be placed to the
credit of the Oklahoma Tourism Promotion
Revolving Fund, but in no event shall such
apportionment exceed Five Million Dollars
($5,000,000.00) in any fiscal year, and
(2) sixty-four percent (64%) shall be placed to the
credit of the Oklahoma Tourism Capital
Improvement Revolving Fund, but in no event shall
such apportionment exceed Nine Million Dol lars
($9,000,000.00) in any fiscal year, and
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b. any amounts which exceed the limitat ions of
subparagraph a of this paragraph shal l be placed to
the credit of the General Revenue Fund; and
5. For the fiscal year beginning July 1, 2015, and for each
fiscal year thereafter, six one-hundredths percent (0.06%) shall be
placed to the credit of the Oklahoma Historical Society Capital
Improvement and Operations Revolving Fund, b ut in no event shall
such apportionment exceed the total amount apportioned pursuant to
this paragraph for the fiscal year ending on June 30, 2015. Any
amounts which exceed the limitations of this paragraph shall be
placed to the credit of the General Rev enue Fund.
B. Provided, for the fiscal year beginning July 1, 2007, and
every fiscal year thereafter, an amount of revenue shall be
apportioned to each municipality or co unty which levies a sales tax
subject to the provisions of Section 1357.10 of this ti tle and
subsection F of Section 2701 of this title equal to the amount of
sales tax revenue of such municipality or county exempted by the
provisions of Section 1357.10 of this title and subsection F of
Section 2701 of this title. The Oklahoma Tax Commiss ion shall
promulgate and adopt rules necessary to implement the provisions of
this subsection.
C. For the fiscal year be ginning July 1, 2021, and each fiscal
year thereafter, the sales tax of four and five-tenths percent
(4.5%) of the gross receipts, levied by Section 1354 of this title,
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on sales of public highway electr ic vehicles that is collected by
the Oklahoma Tax Comm ission under the levy shall be apportioned as
follows:
a. sixty percent (60%) shall be placed t o the credit of
the State Highway Construction and Maintenance Fund
created pursuant to Section 1501 of Tit le 69 of the
Oklahoma Statutes, and
b. forty percent (40%) shall be divided among the county
treasurers’ offices according to percentage of county
road miles as certified annually by the Oklahoma
Department of Transportation to be credited to the
county highway fund of each c ounty created pursuant to
Section 1503 of Title 69 of the Oklahoma Statutes.
D. From the monies that would otherwise be apportio ned to the
General Revenue Fund pursuant to subsection A of this section, there
shall be apportioned the foll owing amounts:
1. For the month ending August 31, 2 019:
a. Nine Million Six Hundred Thousand Dollars
($9,600,000.00) to the credit of the State Hi ghway
Construction and Maintenance Fund created in Section
1501 of Title 69 of the Oklahoma Statutes, and
b. Two Million Dollars ($2,000,000.00) to the credit of
the Oklahoma Railroad Maintenance Revolving Fund
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created in Section 309 of Title 66 of the Okl ahoma
Statutes;
2. For the month ending September 30, 2019:
a. Twenty Million Dollars ($20,000,000.00) to th e credit
of the State Highway Construction and Maint enance Fund
created in Section 1501 of Title 69 of the Oklahoma
Statutes, and
b. Two Million Dollars ($2,000,000.00) to the credit of
the Oklahoma Railroad Maintenance Revolving Fund
created in Section 30 9 of Title 66 of the Oklahoma
Statutes;
3. For the month ending October 31, 2019:
a. Twenty Million Dollars ($20,000,000.00) to the credit
of the State Highway Construction and Maintenance Fund
created in Section 1501 of Title 69 of the Oklahoma
Statutes, and
b. Two Million Dollars ($2,000,000.00) to the c redit of
the Oklahoma Railroad Maintenance Revolvi ng Fund
created in Section 309 of Title 66 of the Oklahoma
Statutes;
4. For the month ending November 30, 2019:
a. Twenty Million Dollars ($20,000,000.00 ) to the credit
of the State Highway Construction an d Maintenance Fund
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created in Section 1501 of Titl e 69 of the Oklahoma
Statutes, and
b. Two Million Dollars ($2,000,000.00) to the credit of
the Oklahoma Railroad Maintenance Revolving Fund
created in Section 309 of Title 66 of the Oklahoma
Statutes; and
5. For the month ending December 31, 2019:
a. Twenty Million Dollars ($20,000,000.00) to the cr edit
of the State Highway Construction and Maintenance Fund
created in Section 1501 of Title 69 of the Oklaho ma
Statutes, and
b. Two Million Dollars ($2,000,000. 00) to the credit of
the Oklahoma Railroad Mainten ance Revolving Fund
created in Section 309 of Title 66 of the Oklahoma
Statutes.
SECTION 3. AMENDATORY 68 O.S. 2011, Section 1355, as
last amended by Section 1, Chapter 356, O.S.L . 2017 (68 O.S. Supp.
2020, Section 1355), is amend ed to read as follows:
Section 1355. There are hereby specifically exempted from the
tax levied pursuant to the provisions of Section 1350 et seq. of
this title:
1. Sale of gasoline, motor fuel, methanol , “M-85” which is a
mixture of methanol an d gasoline containing at least eighty-five
percent (85%) methanol, compressed natural gas, liquefied natural
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gas, or liquefied petroleum gas on which the Motor Fuel Tax,
Gasoline Excise Tax, Special Fuels Tax or th e fee in lieu of Special
Fuels Tax levied in Section 500.1 et seq., Section 601 et seq. or
Section 701 et seq. of this title has been, or will be paid;
2. For the sale of motor vehicles , other than public highway
electric vehicles, or any optional equipme nt or accessories attached
to motor vehicles, other than public highway electric vehicles , on
which the Oklahoma Motor Vehicle Excise Tax levied in Section 2101
et seq. of this title has been, or will be paid, all but a porti on
of the levy provided under S ection 1354 of this title, equal to one
and twenty-five-hundredths percent (1.25%) of the gross receipts of
such sales. The sale of public highway electric vehicles shall not
be exempted from the tax levy provided under Sect ion 1354 of this
title, or otherwise exempted from taxation levied pursuant to the
Oklahoma Sales Tax Code. Provided, the sale of motor vehicles shall
not be subject to any sales and use taxes levied by cities, counties
or other jurisdictions of the state ;
3. Sale of crude petroleum o r natural or casinghead gas and
other products subject to gross production tax pursuant to the
provisions of Section 1001 et seq. and Section 1101 et seq. of this
title. This exemption shall not apply when such products are sold
to a consumer or user for consumption or use, except when used for
injection into the earth for the purpose of promot ing or
facilitating the production of oil or gas. This paragraph shall not
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operate to increase or repeal the gross production tax lev ied by the
laws of this state;
4. Sale of aircraft on which the tax levied pursua nt to the
provisions of Sections 6001 th rough 6007 of this title has been, or
will be paid or which are specifically exempt from such tax pursuant
to the provisions of Sectio n 6003 of this title;
5. Sales from coin-operated devices on which the fee impose d by
Sections 1501 through 1512 of this title has been paid;
6. Leases of twelve (12) months or more of motor vehicles in
which the owners of the vehicles have paid the vehi cle excise tax
levied by Section 2103 of this title;
7. Sales of charity game equ ipment on which a tax is levied
pursuant to the Oklahoma Charity Games Act, Section 401 et seq. of
Title 3A of the Oklahoma Statutes, or which is sold to an
organization that is:
a. a veterans’ organization exempt from taxation pursuant
to the provisions of paragraph (4), (7), (8), (10) or
(19) of subsection (c) of Section 501 of the United
States Internal Revenue Code of 1986, as amended, 26
U.S.C., Section 501(c) et seq.,
b. a group home for mentally disa bled individuals exempt
from taxation pursuant to t he provisions of paragraph
(3) of subsection (c) of Section 501 of the United
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States Internal Revenue Code of 1986, as amended, 26
U.S.C., Section 501(c) et seq., or
c. a charitable healthcare organization which is exempt
from taxation pursuant to the prov isions of paragraph
(3) of subsection (c ) of Section 501 of the United
States Internal Revenue Code of 1986, as amended, 26
U.S.C., Section 501(c) et seq.;
8. Sales of cigarettes or tobacco products to:
a. a federally recognized Indian tribe or nation whi ch
has entered into a compact with the S tate of Oklahoma
pursuant to the provisions of subsection C of Section
346 of this title or to a licensee of such a tribe or
nation, upon which the payment in lieu o f taxes
required by the compact has been paid, or
b. a federally recognized Indian tribe or nation or to a
licensee of such a tribe or nation upon which the tax
levied pursuant to the provisions of Section 349.1 or
Section 426 of this title has been paid;
9. Leases of aircraft upon which the owners have p aid the
aircraft excise tax levied by Se ction 6001 et seq. of this title or
which are specifically exempt from such tax pursuant to the
provisions of Section 6003 of this tit le;
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10. The sale of low -speed or medium-speed electrical vehicles
on which the Oklahoma Motor Vehicle Excise Tax levied i n Section
2101 et seq. of this title has been or will be paid; and
11. Effective January 1, 2005, sales of cigarettes on which the
tax levied in Section 301 et seq. of this title or tobacco products
on which the tax levied in Section 401 et seq. of this t itle has
been paid.
SECTION 4. AMENDATORY 68 O.S. 2011, Section 1403, as
last amended by Section 2, Chapter 15, O.S.L. 2020 (68 O.S. Supp.
2020, Section 1403), is amended to read as follows:
Section 1403. A. It is hereby declared to be the purpose of
Section 1401 et seq. of this title to provide for the support of the
functions of the state and local governmen t of Oklahoma; and for
this purpose and to this end, it is hereby expressly provid ed that
the revenues derived hereunder, subje ct to the apportionment
provided in subsection B subsections B and C of this section and to
the apportionment requirements for th e Oklahoma Tax Commission and
Office of Management and Ent erprise Services Joint C omputer
Enhancement Fund provided by Section 265 of this title, are hereby
apportioned as follows:
1. The following amounts shall be paid by the Tax Commission to
the State Treasurer and placed to the cre dit of the General Revenue
Fund to be paid out purs uant to direct appropriation by the
Legislature:
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Fiscal Year Amount
FY 2004 85.35%
FY 2005 85.14%
FY 2006 85.54%
FY 2007 85.04%
FY 2008 through FY 2022 83.61%
FY 2023 through FY 2027 83.11%
FY 2028 and each fiscal year thereafter 83.61%;
2. The following amounts shall be paid to the State Treasurer
to be placed to the credit of the Education Reform Revolving Fund of
the State Department of Education:
a. for FY 2020, ten and f orty-six one-hundredths percent
(10.46%),
b. for FY 2021:
(1) for the month beginn ing July 1, 2020, through the
month ending August 31, 2020, ten and forty-six
one-hundredths percent (10.46%), and
(2) for the month beginning September 1, 2020,
through the month ending June 30, 2021, ele ven
and ninety-six one-hundredths percent (11.96%),
c. for FY 2022, eleven and seventy-one one-hundredths
percent (11.71%), and
d. for FY 2023 and each fiscal year thereafter, ten and
forty-six one-hundredths percent (10.46%) ;
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3. The following amounts sha ll be paid to the State Tre asurer
to be placed to the credit of the Teachers’ Retirement System
Dedicated Revenue Revolving Fund:
Fiscal Year Amount
FY 2003 and FY 2004 3.54%
FY 2005 3.75%
FY 2006 4.0%
FY 2007 4.5%
FY 2008 through FY 2020 5.0%
FY 2021:
a. for the month beginning Jul y
1, 2020, through the m onth
ending August 31, 2020 5.0%
b. for the month beginning
September 1, 2020, through
the month ending June 30,
2021 3.5%
FY 2022 3.75%
FY 2023 through FY 2027 5.5%
FY 2028 and each fiscal year thereafter 5.0%
4. a. except as otherwise provided in subpara graph b of this
paragraph, for the fiscal yea r beginning July 1, 2015,
and for each fiscal year thereafter, eighty -seven one-
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hundredths percent (0.87%) shall be paid to the S tate
Treasurer to be further ap portioned as follows:
(1) thirty-six percent (36%) shall be placed to the
credit of the Oklahoma Tourism Promotion
Revolving Fund, but in no event shall such
apportionment exceed the total amount apportioned
pursuant to this division for the fiscal year
ending on June 30, 2015, and
(2) sixty-four percent (64%) shall be placed to the
credit of the Oklahoma Tourism Capital
Improvement Revolving Fund, but in no event shall
such apportionment exceed the total amount
apportioned pursuant to this division for the
fiscal year ending on June 30, 2015, and
b. any amounts which exceed the limitations of
subparagraph a of this paragraph shall be placed to
the credit of the General Revenue Fund; and
5. For the fiscal year beginning July 1 , 2015, and for each
fiscal year thereafter, six one-hundredths percent (0.06%) sh all be
placed to the credit of the Oklahoma H istorical Society Capital
Improvement and Operations Revolving Fund, but in no event shall
such apportionment exceed the total am ount apportioned pursuant to
this paragraph for the fiscal year ending on June 30, 2015. Any
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amounts which exceed the limitati ons of this paragraph shall be
placed to the credit of the General Revenue Fund.
B. Prior to the apportionments otherwise provid ed in this
section, there shall be apportioned to the Educ ation Reform
Revolving Fund of the State Department of Education the following
amounts in the following state fiscal years:
FY 2019 $19,600,000.00; and
FY 2020 and each year thereafter $20,500,000.00.
C. For the fiscal year begi nning July 1, 2021, and each fiscal
year thereafter, the use tax of four and five-tenths percent (4.5%)
of the gross receipts, levied by Section 1402 of this title, on use
or consumption of public highway electric vehicles th at is collected
by the Oklahoma Tax Commission under the levy shall be apportioned
and placed to the credit of the State Highwa y Construction and
Maintenance Fund created pursuant to Section 1501 of Title 69 of the
Oklahoma Statutes.
SECTION 5. AMENDATORY 68 O. S. 2011, Section 1404, as
amended by Section 5, Cha pter 356, O.S.L. 2017 (68 O.S. Supp. 2020,
Section 1404), is amended to read as follows:
Section 1404. The provisions of Section 1401 et seq. of this
title shall not apply:
1. In respect to the use of an y article of tangible personal
property brought int o the State of Oklahoma by a nonresident
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individual, visiting in this state, for his or her personal use or
enjoyment, while within the state;
2. In respect to the use of ta ngible personal property
purchased for resale before being used;
3. In respect to the use of any article of tangible personal
property on which a tax, equal to o r in excess of that levied by
Section 1401 et seq. of this title, has been paid by the person
using such tangible personal pr operty in this state, whether such
tax was levied under the laws of this state or some other sta te of
the United States. If any ar ticle of tangible personal property has
already been subjected to a tax, by this or any other state, in
respect to its sale o r use, in an amount less than the tax imposed
by Section 1401 et seq. of this title, the provisi ons of Section
1401 et seq. of this title shall apply to it by a rate measured by
the difference only between the rate herein pro vided and the rate by
which the previous tax upon the sale or use was computed. P rovided,
that no credit shall be given for ta xes paid in another state, if
that state does not grant like credit for taxes paid in Oklahoma;
4. In respect to the use of tang ible personal property now
specifically exempted from taxation under Oklahoma Sale s Tax Code.
Provided, for the sale of motor vehicles, other than public highway
electric vehicles, or any optional equipment or accessories attached
to motor vehicles, other than public highway electric vehicles, on
which the Oklahoma Motor Vehicle Excise Tax levied pursuant to
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Sections 2101 through 2108 of this title has been, or will be paid,
the exceptions exemptions shall apply to all but a portion of the
levy provided under Section 1402 of this title, equal to one and
twenty-five-hundredths percent (1 .25%) of the purchase price of such
motor vehicles other than public highway electric vehicles.
Provided, public highway electric vehicles shall not be exempted
from taxation under the Oklahoma Sales Tax C ode, exempted from the
levy of tax provided under Section 1402 of this title or otherwise
exempted from taxation levied pursuant to Sections 1401 through 1411
of this title. Provided further, the sale of motor vehicles shal l
not be subject to any sales an d use taxes levied by cities, counties
or other jurisdictions of the state;
5. In respect to th e use of any article or tangible personal
property brought into the state by an individual with intent to
become a resident of t his state where such personal pr operty is for
such individual’s personal use or en joyment;
6. In respect to the use of any arti cle of tangible personal
property used or to be used by co mmercial airlines or railroads;
7. In respect to livestock purchased outside this state and
brought into this state for feeding or breeding purposes, a nd which
is later resold; and
8. Effective January 1, 1991, in respect to the use of rail
transportation cars to haul coal to coal -fired plants located in
this state which generate electric power.
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SECTION 6. AMENDATORY 68 O.S. 20 11, Section 2101, as
amended by Section 2, Cha pter 57, O.S.L. 2016 (68 O.S. Supp. 2020,
Section 2101), is amended to read as follows:
Section 2101. For the purpose of this a rticle:
1. The term “motor vehicle” means and includes every
automobile, public highway electric vehicle, truck, truck-tractor,
all-terrain vehicle, utility vehicle or any motor bus or any self -
propelled vehicle not operated or driven upo n fixed rails or tracks
or in the air or on water ;
2. The term “vehicle” means and includes every device in, upon,
or by which any person or pro perty is, or may be, transported or
drawn, excepting devices moved by human or animal power, when not
used upon fixed rails or tracks, or in the air or on water ;
3. The term “low-speed electrical vehicle ” means and includes
any four–wheeled electrical veh icle that is powered by an electric
motor that draws current from rechargeable storage batteries or
other sources of electrical current and whose top speed is g reater
than twenty (20) miles per hour but not gre ater than twenty-five
(25) miles per hour and is manufactured in compliance with the
National Highway Traffic Safety Administration standards for low -
speed vehicles in 49 C.F.R. 571.500;
4. The term “automobile” means and includes every motor vehicle
constructed and used solely for the transportation of persons for
purposes other than for hire or compensation;
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5. The term “motorcycle” means and includes ever y motor vehicle
designed to travel on not more th an three wheels other than an all -
terrain vehicle;
6. The term “truck” means and includes every motor vehicle
constructed or used for the transportation of property not falling
within the definition of truc k-tractor, trailer or semitrailer, as
herein defined;
7. The term “truck-tractor” means and includes every motor
vehicle of the truck type desig ned to draw or support the front end
of a semitrailer;
8. The term “trailer” means and includes any vehicle de signed
to be drawn by a truck, tractor or a truck -tractor, but supported
upon its own wheels;
9. The term “semitrailer” means and includes any v ehicle
designed to be attached to, and having its front end supported by a
truck, tractor, or truck -tractor;
10. The term “motor bus” means and includes every motor vehicle
constructed so as to carry persons, and which is used or rented to
carry persons for compensation;
11. The term “manufactured home” means a residential dwelling
built in accordance with the Na tional Manufactured Housing
Construction and Safe ty Standards Act of 1974, 42 U.S.C., Section
5401 et seq., and rules promulgated pursuant theret o and the rules
promulgated by the Oklahoma Used Motor Vehicle and Parts Commission
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pursuant to Section 582 of Title 47 of the Oklahoma Statutes.
Manufactured home shall not mean a park model recreational vehi cle
as defined in Section 1102 of Title 47 of the Oklahoma Statutes;
12. The term “farm tractor” means and includes any vehicle of
tractor type owned and op erated by the purchaser and used
exclusively for agricultural purposes;
13. The term “all-terrain vehicle” means and includes every
vehicle defined as an all-terrain vehicle in Section 1102 of Title
47 of the Oklahoma Statutes;
14. The terms “legal ownership” and “legally owned” mean the
right to possession, whether acquired by purchase, barter, excha nge,
assignment, gift, operation of law, or in any other manner;
15. The term “person” means and includes natural persons,
individuals, partnerships, firms, associations, limited liability
companies, corporations, estates, trustees, business trusts,
syndicates, this state, any county, city, municipal ity, school
district or other political subdivision of the state, or any
corporation or combination acting as a unit or any receiver
appointed by any state or f ederal court; and the use of the singular
number shall include the plural number;
16. The term “Tax Commission” means the Oklahoma Tax
Commission;
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17. The term “utility vehicle” means every vehicle defined as a
utility vehicle in Section 1102 of Title 47 of the Oklahoma
Statutes; and
18. The term “medium-speed electrical vehicle” means any self-
propelled, electrically powered four -wheeled motor vehicle, equipped
with a roll cage or crush -proof body design, whose speed attainable
in one (1) mile is more t han thirty (30) miles per hour but not
greater than thirty-five (35) miles per hour;
19. The term “public highway electric vehicle ” means and
includes any motor vehicle that is manufactured, sold and acquired
primarily for use and driving on public highwa ys, that is a four-
wheeled vehicle which is propel led solely or to a significant extent
by an electric motor which draws electricity from a battery or other
portable sources of electric current and is capable of being
recharged from an external source of e lectricity, and whose normal
speed attainable in o ne (1) mile, without installation, operation or
use of any speed limiter device, is greater than thirty -five (35)
miles per hour; and
20. The term “public highways” means and includes every road,
highway, street, way or place within this state, of whateve r nature,
generally open to the use of the pu blic as a matter of right for the
purposes of vehicular travel including a toll highwa y and including
streets and alleys of an y town or city notwithstanding t hat the same
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may be temporarily closed for the purpos e of construction,
reconstruction, maintena nce or repair.
SECTION 7. AMENDATORY 68 O.S. 2011, Section 2106, as
amended by Section 2, Chapter 356, O.S.L. 2017 (68 O.S. Supp. 2020 ,
Section 2106), is amended to read as follows:
Section 2106. (a) The excise tax levied by thi s article is in
lieu of all other taxes on the transfer or the first registration in
this state of vehicles, including the optio nal equipment and
accessories attached thereto at the time of sale and sold as a part
thereof, except:
(1) Annual vehicle regis tration and license fees;
(2) The fee of One Dollar ($1.00) for the issu ance of a
certificate of title;
(3) Any fee charged un der the jurisdiction of the Corp oration
Commission; and
(4) One and twenty-five-hundredths percent (1.25%) of the gross
receipts upon which the tax is levied by Section 1354 of this title
on sales of motor vehicles other than public highway electric
vehicles;
(5) Four and five-tenths percent (4.5%) of the gross receipts
upon which the tax is levied by Section 1354 of this title o n sales
of public highway electric vehicles except as otherwise provided in
Section 4 of this act ; and
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(6) Four and five-tenths percent (4.5%) of the gross rec eipts
upon which the tax is levied by Section 1402 of this title on use of
public highway electr ic vehicles except as otherwise provided in
Section 4 of this act . Provided, the sale of motor vehicles shall
not be subject to any sales and use taxes levied by cities, counties
or other jurisdictions of the sta te.
(b) This section shall not relieve any new or used motor
vehicle dealer or any other vendor of vehicles from liability for
the sales tax on all sales of accessories o r optional equipment, or
parts, which are not attached to, and sold as a part thereof and
included in the sale of such vehicles.
SECTION 8. This act shall become effective July 1, 2021.
SECTION 9. It being immediately nece ssary for the preservation
of the public peace, health or safety, an emergency is her eby
declared to exist, by reason whereof th is act shall take effect and
be in full force from and after its passage and approval.
COMMITTEE REPORT BY: COMMITTEE ON APPROPRIATIONS
February 24, 2021 - DO PASS AS AMENDED