OK
Oklahoma House Bill HB1444

Oklahoma 2023 Regular Session

Oklahoma House Bill HB1444 Compare Versions

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2828 STATE OF OKLAHOMA
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3030 1st Session of the 59th Legislature (2023)
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3232 HOUSE BILL 1444 By: Provenzano
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3838 AS INTRODUCED
3939
4040 An Act relating to revenue and taxation; amending 68
4141 O.S. 2021, Section 1352, which relates to
4242 definitions; defining terms; exempting from sales tax
4343 the sale of food and food ingredi ents; providing for
4444 effect of exemption on sales or excise tax levied by
4545 local taxing jurisdictions ; authorizing Oklahoma Tax
4646 Commission to promulgate rules; providing for
4747 codification; providing an effective date; and
4848 declaring an emergency .
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5858 BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
5959 SECTION 1. AMENDATORY 68 O.S. 2021, Section 1352, is
6060 amended to read as follows:
6161 Section 1352. Definitions.
6262 As used in the Oklahoma Sales Tax Code:
6363 1. "Alcoholic beverages" means beverages that are suitable for
6464 human consumption and contain one-half of one percent (0.5%) or more
6565 of alcohol by volume;
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9292 2. "Bundled transaction" means the retail sale of two or more
9393 products, except real property and services to real property, where
9494 the products are otherwise distinct and identi fiable, and the
9595 products are sold for o ne nonitemized price. A "bundled
9696 transaction" does not include the sale of any products in which the
9797 sales price varies, or is negotiable, based on the selection by the
9898 purchaser of the products included in the trans action. As used in
9999 this paragraph:
100100 a. "distinct and identifiable products " does not include:
101101 (1) packaging such as containers, boxes, sacks, bags,
102102 and bottles, or other materials such as wrapping,
103103 labels, tags, and instr uction guides, that
104104 accompany the retail sale of the products and are
105105 incidental or immaterial to the retail sale
106106 thereof, including but not limited to, grocery
107107 sacks, shoeboxes, dry cleani ng garment bags and
108108 express delivery envelopes and boxes,
109109 (2) a product provided free of charge with t he
110110 required purchase of another product . A product
111111 is provided free of charge if the sales price of
112112 the product purchased does not vary depending on
113113 the inclusion of the product provided free of
114114 charge, or
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141141 (3) items included in the definition of gross
142142 receipts or sales price, pursuant to this
143143 section,
144144 b. "one nonitemized price " does not include a price that
145145 is separately identified by product on binding sa les
146146 or other supporting sales-related documentation made
147147 available to the customer in paper or electro nic form
148148 including, but not limited to an invoice, bill of
149149 sale, receipt, contract, service agreement, lease
150150 agreement, periodic notice of rates and servi ces, rate
151151 card, or price list,
152152 A transaction that otherwise meets t he definition of a bundled
153153 transaction shall not be considered a bundled t ransaction if it is:
154154 (1) the retail sale of tangible personal property and
155155 a service where the tangible personal pr operty is
156156 essential to the use of the service, and is
157157 provided exclusively in connection with the
158158 service, and the true object of the transac tion
159159 is the service,
160160 (2) the retail sale of services where one service is
161161 provided that is essential to the use or receipt
162162 of a second service and the first service is
163163 provided exclusively in connection with the
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190190 second service and the true object of the
191191 transaction is the second service,
192192 (3) a transaction that includes taxable products and
193193 nontaxable products and the p urchase price or
194194 sales price of the taxable products is de
195195 minimis. For purposes of this subdivision
196196 division, "de minimis" means the seller's
197197 purchase price or sales price of taxable products
198198 is ten percent (10%) or less of the total
199199 purchase price or sa les price of the bundled
200200 products. Sellers shall use either the purc hase
201201 price or the sales price of the produ cts to
202202 determine if the taxable product s are de minimis.
203203 Sellers may not use a combination of the purchase
204204 price and sales price of the products to
205205 determine if the taxa ble products are de minimis.
206206 Sellers shall use the full term of a service
207207 contract to determine if the taxable products are
208208 de minimis, or
209209 (4) the retail sale of exempt tangible personal
210210 property and taxable tangible personal prop erty
211211 where:
212212 (a) the transaction includes food and food
213213 ingredients, drugs, durable medical
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240240 equipment, mobility enhancing equipment,
241241 over-the-counter drugs, prosthetic devices
242242 or medical supplies, and
243243 (b) the seller's purchase price or sales price
244244 of the taxable tangible personal p roperty is
245245 fifty percent (50%) or less of th e total
246246 purchase price or sales price of t he bundled
247247 tangible personal property. Sellers may not
248248 use a combination of the purchase price and
249249 sales price of the tangible personal
250250 property when making the fifty pe rcent (50%)
251251 determination for a transaction;
252252 2. 3. "Business" means any activity enga ged in or caused to be
253253 engaged in by any person with the object of gain, benefit, or
254254 advantage, either direct or indirect;
255255 3. 4. "Candy" means a preparation of sugar, ho ney or other
256256 natural or artificial sweetener s in combination with chocolate,
257257 fruits, nuts or other ingredients or flavorings in the form of bars,
258258 drops or pieces. Candy shall not include any preparation containing
259259 flour or requiring refrigeration;
260260 5. "Commission" or "Tax Commission" means the Oklahoma Tax
261261 Commission;
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288288 4. 6. "Computer" means an electronic device that accepts
289289 information in digital or similar form and manipulates it for a
290290 result based on a sequence of instructions;
291291 5. 7. "Computer software" means a set of coded instructions
292292 designed to cause a "computer" or automatic data processing
293293 equipment to perform a task;
294294 6. 8. "Consumer" or "user" means a person to whom a taxable
295295 sale of tangible personal property is made or to whom a taxable
296296 service is furnished. "Consumer" or "user" includes all contractors
297297 to whom a taxable sale of materials, supplies, equipment, or other
298298 tangible personal property is made or to whom a taxable service is
299299 furnished to be used or consumed i n the performance of any contract;
300300 7. 9. "Contractor" means any person who performs any
301301 improvement upon real property and who, as a necessary and
302302 incidental part of performing such improvement, incorporates
303303 tangible personal property belonging to or purc hased by the person
304304 into the real property being improved;
305305 8. 10. "Dietary supplements" means any product, other than
306306 tobacco, intended to supplement the diet that:
307307 a. contains one or more of the following dietary
308308 ingredients:
309309 (1) a vitamin,
310310 (2) a mineral,
311311 (3) an herb or other botanical,
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338338 (4) an amino acid,
339339 (5) a dietary substance to supplement the diet by
340340 increasing the total dietary intake, or
341341 (6) a concentrate, metabolite, constituent, extract,
342342 or combination of any ingredient described in
343343 divisions (1) through (5) of this subpa ragraph,
344344 b. is intended for ingestion in tab let, capsule, powder,
345345 softgel, gelcap, or liquid form, or, if not intended
346346 for ingestion in such form, is not represented as
347347 conventional food and is not represented for use as a
348348 sole item of a meal or of the die t, and
349349 c. is required to be labeled as a die tary supplement,
350350 identifiable by the label and as required pursuant to
351351 Section 101.36 of Title 21 of the Code of Federal
352352 Regulations;
353353 11. "Drug" means a compound, substance or preparatio n, and any
354354 component of a compound, substance or preparation:
355355 a. recognized in the official United States
356356 Pharmacopoeia, official Homeopathic Pharmacopoeia of
357357 the United States, or official National Formulary, and
358358 supplement to any of them,
359359 b. intended for use in the diagnosis, cu re, mitigation,
360360 treatment, or prevention of disease, or
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387387 c. intended to affect the stru cture or any function of
388388 the body;
389389 9. 12. "Electronic" means relating to technology having
390390 electrical, digital, magnetic, wireless, optical, ele ctromagnetic,
391391 or similar capabilities;
392392 10. 13. "Established place of business" means the location at
393393 which any person regularly engages in, conducts, or operates a
394394 business in a continuous manner for any length of time, that is open
395395 to the public during t he hours customary to suc h business, in which
396396 a stock of merchandise for resale is maintained, and which is not
397397 exempted by law from attachment, execution, or other species of
398398 forced sale barring any satisfaction of any delinquent tax liability
399399 accrued under the Oklahoma Sales Tax Code;
400400 11. 14. "Fair authority" means:
401401 a. any county, municipality, school district, public
402402 trust or any other political subdivision of this
403403 state, or
404404 b. any not-for-profit corporation acting pursuant to an
405405 agency, operating or ma nagement agreement which has
406406 been approved or authorized by the gover ning body of
407407 any of the entities specified in subparagraph a of
408408 this paragraph which conduct, operate or produce a
409409 fair commonly understood to be a county, district or
410410 state fair;
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437437 12. 15. "Food and food ingredie nts" means substances, whether
438438 in liquid, concentrated, solid, frozen, dried or dehydr ated form,
439439 that are sold for ingestion or chewing by humans and are consumed
440440 for their taste or nutritional value. Food and food ingredients
441441 shall include bottled water, candy, and soft drinks. Food and food
442442 ingredients shall not include:
443443 a. alcoholic beverages,
444444 b. dietary supplements,
445445 c. marijuana, usable marijuana or marijuana -infused
446446 products,
447447 d. prepared food, or
448448 e. tobacco;
449449 16. a. "Gross receipts", "gross proceeds" or "sales price"
450450 means the total amount of consideration, including
451451 cash, credit, property and services, for which
452452 personal property or services are sold, leased or
453453 rented, valued in money, whether received in money or
454454 otherwise, without any deduction for the following:
455455 (1) the seller's cost of the property sold,
456456 (2) the cost of materials used, labor or service
457457 cost,
458458 (3) interest, losses, all costs of transportation to
459459 the seller, all taxes imposed on the seller, and
460460 any other expense of the seller,
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487487 (4) charges by the seller for any services necessa ry
488488 to complete the sale, other than delive ry and
489489 installation charges,
490490 (5) delivery charges and installation charges, unless
491491 separately stated on the invoice, billing or
492492 similar document given to the purchaser, a nd
493493 (6) credit for any trade -in.
494494 b. Such term shall not include:
495495 (1) discounts, including cash, term, or coupons that
496496 are not reimbursed by a third party that are
497497 allowed by a seller and taken by a purchaser on a
498498 sale,
499499 (2) interest, financing, and carrying charges from
500500 credit extended on the sale of personal property
501501 or services, if the amou nt is separately stated
502502 on the invoice, bill of sale or similar document
503503 given to the purchaser, and
504504 (3) any taxes legally imposed directly on th e
505505 consumer that are separ ately stated on the
506506 invoice, bill of sale or similar document given
507507 to the purchaser.
508508 c. Such term shall include consideration received by the
509509 seller from third parties if:
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536536 (1) the seller actually receives consideration from a
537537 party other than the purchase r and the
538538 consideration is directly related to a price
539539 reduction or discount on the sa le,
540540 (2) the seller has an obligation to pass the price
541541 reduction or discount through to the purchaser,
542542 (3) the amount of the consideration attrib utable to
543543 the sale is fixed and determinable by the seller
544544 at the time of the sale of the item to the
545545 purchaser, and
546546 (4) one of the following criteria is met:
547547 (a) the purchaser presents a coupon, certificate
548548 or other documentation to the seller to
549549 claim a price reduction or discou nt where
550550 the coupon, certificate or document ation is
551551 authorized, distributed or grante d by a
552552 third party with the understanding that the
553553 third party will reimburse any seller to
554554 whom the coupon, certificate or
555555 documentation is pres ented,
556556 (b) the purchaser identifies himself or herself
557557 to the seller as a member of a group or
558558 organization entitled to a price reduction
559559 or discount; provided, a "preferred
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586586 customer" card that is available to any
587587 patron does not constitute membership in
588588 such a group, or
589589 (c) the price reduction or discount is
590590 identified as a third-party price reduction
591591 or discount on the invoice received by the
592592 purchaser or on a coupon, certificate or
593593 other documentation presented by the
594594 purchaser;
595595 13.
596596 17. a. "Maintaining a place of business in t his state" means
597597 and shall be presumed to in clude:
598598 (1) (a) utilizing or maintaining in this state,
599599 directly or by subsidiary, an office,
600600 distribution house, sales house, warehouse,
601601 or other physical place of business, whether
602602 owned or operated by the vendo r or any other
603603 person, other than a common c arrier acting
604604 in its capacity as such, or
605605 (b) having agents operating in this state,
606606 whether the place of business or agent
607607 is within this state temporarily or
608608 permanently or whether the person or
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635635 agent is authorized to do business
636636 within this state, and
637637 (2) the presence of any person, other than a common
638638 carrier acting in its capacity as such, that has
639639 substantial nexus in this state and that:
640640 (a) sells a similar line of products as the
641641 vendor and does so under t he same or a
642642 similar business name,
643643 (b) uses trademarks, service marks or trade
644644 names in this state that are the same
645645 or substantially similar to those used
646646 by the vendor,
647647 (c) delivers, installs, assembles or
648648 performs maintenance s ervices for the
649649 vendor,
650650 (d) facilitates the vendor 's delivery of
651651 property to customers in the state by
652652 allowing the vendor's customers to pick
653653 up property sold by the vendor at an
654654 office, distribution facility,
655655 warehouse, storage place or similar
656656 place of business maintained by th e
657657 person in this state, or
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684684 (e) conducts any other activities in this state
685685 that are significantly associated with the
686686 vendor's ability to establish and maintain a
687687 market in this state for the vendor 's sale.
688688 b. The presumptions in d ivisions (1) and (2) of
689689 subparagraph a of this paragraph may be rebut ted by
690690 demonstrating that the person 's activities in this
691691 state are not significantly associated with the
692692 vendor's ability to establish and maintain a market in
693693 this state for the vendor 's sales.
694694 c. Any ruling, agreement or contract, whether written or
695695 oral, express or implied, between a person an d
696696 executive branch of this state, or any other state
697697 agency or department, stating, agreeing or ruling that
698698 the person is not "maintaining a place of business in
699699 this state" or is not required to collect sales and
700700 use tax in this state despite the presence of a
701701 warehouse, distribution center or fulfillment center
702702 in this state that is owned or operated by the vendor
703703 or an affiliated person of the v endor shall be null
704704 and void unless it is specifically approved by a
705705 majority vote of each house of the Oklahom a
706706 Legislature;
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733733 14. 18. "Manufacturing" means and includes the activity of
734734 converting or conditioning tangible personal property by changing
735735 the form, composition, or qua lity of character of some existing
736736 material or materials, including natural resources, by procedures
737737 commonly regarded by the average person as manufacturing,
738738 compounding, processing or assembling, into a material or materials
739739 with a different form or use. "Manufacturing" does not include
740740 extractive industrial activities such as mining, qu arrying, logging,
741741 and drilling for oil, gas and water, nor oil and gas field
742742 processes, such as natural pressure reduction, mechanical
743743 separation, heating, cooling, dehyd ration and compression;
744744 15. 19. "Manufacturing operation" means the designing,
745745 manufacturing, compounding, processing, assembling, warehousing, or
746746 preparing of articles for sale as tangible personal property. A
747747 manufacturing operation begins at the point where the materials
748748 enter the manufacturing site and ends at the point where a finish ed
749749 product leaves the manufacturing site. "Manufacturing operation "
750750 does not include administration, sales, distribution,
751751 transportation, site c onstruction, or site main tenance. Extractive
752752 activities and field pr ocesses shall not be deemed to be a part o f a
753753 manufacturing operation even when performed by a person otherwise
754754 engaged in manufacturing;
755755 16. 20. "Manufacturing site" means a location where a
756756 manufacturing operation is conducted, including a location
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783783 consisting of one or more buildings or structu res in an area owned,
784784 leased, or controlled by a manufacturer;
785785 17. 21. "Over-the-counter drug" means a drug that contains a
786786 label that identifie s the product as a drug a s required by 21
787787 C.F.R., Section 201.66. Th e over-the-counter-drug label includes:
788788 a. a "Drug Facts" panel, or
789789 b. a statement of the "active ingredient(s) " with a list
790790 of those ingredients contained in the compound,
791791 substance or preparation;
792792 18. 22. "Person" means any individual, company, partners hip,
793793 joint venture, joint agreement, assoc iation, mutual or otherwise,
794794 limited liability company, corporation, estate, trust, business
795795 trust, receiver or trustee appointed by any state or federal court
796796 or otherwise, syndicate, this state, any county, city, municipality,
797797 school district, any other political subdivision of the state, or
798798 any group or combination acting as a unit, in the plural or singular
799799 number;
800800 19. 23. "Prepared food" means:
801801 a. food sold in a heated state or that is heated by the
802802 seller,
803803 b. two or more food ingredients mixed or com bined by the
804804 seller for sale as a single item, or
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831831 c. food sold with eating utensils provided by the seller,
832832 including plates, knives, forks, spoo ns, glasses,
833833 cups, napkins, or straws;
834834 24. "Prescription" means an order, formula or recipe issued in
835835 any form of oral, written, electronic, or other means of
836836 transmission by a duly licensed "practitioner" as defined in Section
837837 1357.6 of this title;
838838 20. 25. "Prewritten computer software" means "computer
839839 software", including prewritten upgrades, which is not desig ned and
840840 developed by the author or other creator to the specifications of a
841841 specific purchaser. The combining of two or more prewritten
842842 computer software programs or pre written portions thereof does not
843843 cause the combination to be other than prewritten co mputer software.
844844 Prewritten software includes software designed and developed by the
845845 author or other creator to the specifications of a specific
846846 purchaser when it is sol d to a person other than the purchaser.
847847 Where a person modifies or enhances computer software of which the
848848 person is not the author or creator, the person shall be deemed to
849849 be the author or creator only of such person 's modifications or
850850 enhancements. Prewritten software or a prewritten portion th ereof
851851 that is modified or enhanced to any degree, where such modification
852852 or enhancement is designed and developed to the specifications of a
853853 specific purchaser, remains prewritten softwa re; provided, however,
854854 that where there is a reasonable, separately s tated charge or an
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881881 invoice or other statem ent of the price given to the purchaser for
882882 such modification or enhancement, such modification or enhancement
883883 shall not constitute prewritten co mputer software;
884884 21. 26. "Repairman" means any person who performs a ny repair
885885 service upon tangible personal p roperty of the consumer, whether or
886886 not the repairman, as a necessary and incidental part of performing
887887 the service, incorporates tangible person al property belonging to or
888888 purchased by the repairman into the tangi ble personal property being
889889 repaired;
890890 22. 27. "Sale" means the transfer of either title or possession
891891 of tangible personal property for a valuable consideration
892892 regardless of the manner, method, instrumentality, or device by
893893 which the transfer is accompli shed in this state, or other
894894 transactions as provided by this paragraph, including but not
895895 limited to:
896896 a. the exchange, barter, lease, or rental of tangible
897897 personal property resulting in the transfer of the
898898 title to or possession of the property,
899899 b. the disposition for consumption or use in any b usiness
900900 or by any person of all goods, wares, merchandise, or
901901 property which has been purchased for resale,
902902 manufacturing, or further processing,
903903 c. the sale, gift, excha nge, or other disposition of
904904 admission, dues, or fees to clubs, places of
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931931 amusement, or recreational or athletic events or for
932932 the privilege of having access to or the use of
933933 amusement, recreational, athletic or entertainment
934934 facilities,
935935 d. the furnishing or rendering of services taxable under
936936 the Oklahoma Sales Tax Code, and
937937 e. any use of motor fuel or diesel fuel by a supplier, as
938938 defined in Section 500.3 of this title, upon which
939939 sales tax has not previously been paid, for purpos es
940940 other than to propel m otor vehicles over the public
941941 highways of this state. Motor fuel or diesel fuel
942942 purchased outside the state and used for purposes
943943 other than to propel motor vehicles over the public
944944 highways of this state shall not constitute a sa le
945945 within the meaning of this paragraph;
946946 23. 28. "Sale for resale" means:
947947 a. a sale of tangible personal prope rty to any purchaser
948948 who is purchasing tangible personal property for the
949949 purpose of reselling it within the geographical limits
950950 of the United States of America or its te rritories or
951951 possessions, in the normal cour se of business either
952952 in the form or condi tion in which it is purchased or
953953 as an attachment to or integral part of other tangible
954954 personal property,
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981981 b. a sale of tangible personal propert y to a purchaser
982982 for the sole purpose of the renting or leasing, with in
983983 the geographical limits of the United S tates of
984984 America or its territories or possessions, of the
985985 tangible personal property to another person by the
986986 purchaser, but not if incidental t o the renting or
987987 leasing of real estate,
988988 c. a sale of tangible goods and products within this
989989 state if, simultaneously with the sale, the vendor
990990 issues an export bill of lading, or other
991991 documentation that the point of delivery of such goods
992992 for use and consumption is in a foreign country and
993993 not within the territorial conf ines of the United
994994 States. If the vendor is not in the business of
995995 shipping the tangible goods and products that are
996996 purchased from the vendor, the buyer or purchaser of
997997 the tangible goods and products is respon sible for
998998 providing an export bill of lading or other
999999 documentation to the vendor from whom the tangible
10001000 goods and products were purchased showing that the
10011001 point of delivery of such goods for use and
10021002 consumption is a foreign countr y and not within the
10031003 territorial confines of the United States, or
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10301030 d. a sales of any carrier access services, r ight of
10311031 access services, telecommunications services to be
10321032 resold, or telecommunications used in the subsequent
10331033 provision of, use as a component part of, or
10341034 integrated into, end-to-end telecommunications
10351035 service;
10361036 24. 29. "Soft drinks" means any nonalcoholic beverages that
10371037 contain natural or artificial sweeteners. Soft drinks shall not
10381038 include beverages that contain:
10391039 a. milk or milk products,
10401040 b. soy, rice, oat, or similar milk substitutes, or
10411041 c. greater than fifty percent (50%) of vegetable or fruit
10421042 juice by volume;
10431043 30. "Tangible personal property " means personal property that
10441044 can be seen, weighed, measured, felt, or touched or that is in any
10451045 other manner perceptible to t he senses. "Tangible personal
10461046 property" includes electricity, water, gas, steam and p rewritten
10471047 computer software. This definition shall be applicable only for
10481048 purposes of the Oklahoma Sales Tax Code;
10491049 25. 31. "Taxpayer" means any person liable to pay a t ax imposed
10501050 by the Oklahoma Sales Tax Code;
10511051 26. 32. "Tax period" or "taxable period" means the calendar
10521052 period or the taxpayer 's fiscal period for which a taxpayer has
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10791079 obtained a permit from the Tax Commission to use a fiscal perio d in
10801080 lieu of a calendar p eriod;
10811081 27. 33. "Tax remitter" means any person required to collect,
10821082 report, or remit the tax imposed by the Oklahoma Sales Tax Code. A
10831083 tax remitter who fails, for any reason, to collect, report, or remit
10841084 the tax shall be consider ed a taxpayer for purpose s of assessment,
10851085 collection, and enforcement of the tax imposed by the Oklahoma Sales
10861086 Tax Code;
10871087 34. "Tobacco" means cigarettes, cigars, chewing or pipe
10881088 tobacco, or any other item that contains tobacco; and
10891089 28. 35. "Vendor" means:
10901090 a. any person making sal es of tangible personal property
10911091 or services in this state, the gross receipts or gros s
10921092 proceeds from which are taxed by the Oklahoma Sales
10931093 Tax Code,
10941094 b. any person maintaining a place of business in this
10951095 state and making sales of t angible personal property
10961096 or services, whether at the place of busine ss or
10971097 elsewhere, to persons within this st ate, the gross
10981098 receipts or gross proceeds from which are taxed by the
10991099 Oklahoma Sales Tax Code,
11001100 c. any person who solicits business by employees,
11011101 independent contractors, agents, or other
11021102 representatives in this sta te, and thereby makes sales
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11291129 to persons within this state of tangible personal
11301130 property or services, the gross receipts or gross
11311131 proceeds from which are taxed by the Oklahoma Sales
11321132 Tax Code, or
11331133 d. any person, pursuant to an agreement with the person
11341134 with an ownership interest in or title to tangibl e
11351135 personal property, who has been entrusted with the
11361136 possession of any such property and has the power to
11371137 designate who is to obtain title, to ph ysically
11381138 transfer possession of, or otherwise make sales of the
11391139 property.
11401140 SECTION 2. NEW LAW A new section of law to be codified
11411141 in the Oklahoma Statutes as Section 1357.11 of Title 68, unless
11421142 there is created a duplication in numbe ring, reads as follows:
11431143 A. An excise tax is hereby imposed upon all retail sales of
11441144 food and food ingredients sold for human consumption off the
11451145 premises where sold as follows:
11461146 1. For the period beginning J uly 1, 2023, until June 30, 2024,
11471147 a rate of three and five-tenths percent (3.5%) ; and
11481148 2. For the period beginning Jul y 1, 2024, and for all
11491149 subsequent periods, a rate of one and five -tenths percent (1.5%).
11501150 Any sales tax or excise tax levied by a city, t own, county, or any
11511151 other jurisdiction in this state upon sales of food and food
11521152 ingredients shall be in effect regar dless of ordinance or
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11791179 contractual provisions referring to previously imposed state sales
11801180 tax on the items.
11811181 B. The Oklahoma Tax Commission shall promulgate any necessary
11821182 rules to implement the provisions of this section in accordance with
11831183 the Streamlined Sales and Use Tax Agreement.
11841184 SECTION 3. This act shall become effective July 1, 2023.
11851185 SECTION 4. It being immediately necessary for the preservation
11861186 of the public peace, health or safety, an emergency i s hereby
11871187 declared to exist, by reason whereof this act shall take effect and
11881188 be in full force from and after its passage and a pproval.
11891189
11901190 59-1-7140 MAH 01/17/23