Oklahoma 2023 2nd Special Session

Oklahoma House Bill HB1009

Introduced
10/3/23  

Caption

Revenue and taxation; sales tax; exemption; grocery items; emergency.

Impact

The proposed taxation changes are expected to alter state revenue streams. For the period until June 30, 2024, an excise tax of 3.5% will apply to retail sales of food and food ingredients, decreasing to 1.5% after this period. The bill ensures that any local taxes imposed on food sales will continue to be honored, establishing a framework where state and local legalities concerning taxation are maintained. However, the reduction in overall sales tax for food may challenge fiscal allocations for local government services reliant on such revenue.

Summary

House Bill 1009 proposes amendments to the Oklahoma Sales Tax Code, specifically targeting the taxation of food and food ingredients. The bill seeks to exempt the retail sale of food and food products sold for human consumption from sales tax, which would significantly reduce the tax burden on consumers in Oklahoma. This legislation aims to promote affordability in basic necessities, thereby enhancing access to nutritious food options for all residents.

Contention

Discussions surrounding HB 1009 have revealed notable points of contention. Supporters argue that the bill will significantly support low-income families and foster a healthier society by making essential food products more affordable. Conversely, critics raise concerns about the potential shortfall in state revenue needed for essential public services, arguing that this change could lead to an imbalance in funding allocations. The balance between economic support for families and maintaining adequate public service funding will likely be a subject of ongoing debate.

Companion Bills

No companion bills found.

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