Oklahoma 2023 Regular Session

Oklahoma House Bill HB2086

Introduced
2/6/23  

Caption

Revenue and taxation; sales tax; groceries; duration of exemption; local sales taxes; effective date; emergency.

Impact

If enacted, this bill would significantly alter the current revenue framework for both state and local governments. The exemption applies to food and food ingredients sold for consumption, which could lead to decreased sales tax revenue that local taxing jurisdictions depend on. The bill explicitly states that local taxes on food sales, however, will remain in effect, thereby requiring local governments to adjust their budgets and tax strategies accordingly to accommodate the potential loss in revenue from the state-level exemption.

Summary

House Bill 2086 is a legislative proposal that focuses on modifying state sales tax regulations, particularly concerning the sale of food and food ingredients. The bill proposes to exempt food sales from sales tax, imposing a zero percent excise tax on such sales effective from July 1, 2023, until June 30, 2027. This temporary exemption aims to reduce the financial burden on consumers purchasing groceries and is part of a broader initiative to alleviate costs for families amidst rising food prices.

Contention

The bill has generated discussions regarding the balance between providing tax relief to consumers and ensuring that local governments retain adequate funding. Proponents argue that the temporary zero percent sales tax on groceries will support low- and middle-income families by making essential food items more affordable. Critics, however, express concern that the exemption could undermine local services funded by sales tax revenue, and they question the sustainability of such an exemption over time. This balance of interests will likely shape the debate as the bill goes through the legislative process.

Companion Bills

No companion bills found.

Previously Filed As

OK HB2086

Revenue and taxation; sales tax; groceries; duration of exemption; local sales taxes; effective date; emergency.

OK HB1955

Revenue and taxation; sales tax; groceries; definitions; zero rate; local sales tax; effective date; emergency.

OK HB1955

Revenue and taxation; sales tax; groceries; definitions; zero rate; local sales tax; effective date; emergency.

OK HB1444

Revenue and taxation; sales tax; groceries; food items; effective date; emergency.

OK HB1444

Revenue and taxation; sales tax; groceries; food items; effective date; emergency.

OK HB1016

Revenue and taxation; sales tax exemption; food and food ingredients; effective date; emergency.

OK HB1015

Revenue and taxation; sales tax exemption; food and food ingredients; effective date; emergency.

OK HB1013

Revenue and taxation; sales tax exemption; food and food ingredients; effective date; emergency.

OK HB1017

Revenue and taxation; sales tax exemption; food and food ingredients; effective date; emergency.

OK HB1012

Revenue and taxation; sales tax exemption; food and food ingredients; effective date; emergency.

Similar Bills

OK HB2033

Revenue and taxation; sales tax exemptions; custom manufacturing; effective date.

OK HB2033

Revenue and taxation; sales tax exemptions; custom manufacturing; effective date.

OK SB1283

Sales tax code; state grocery tax exemption; modifying definitions; local sales and use taxes; differential tax dates. Effective date.

OK HB3688

Revenue and taxation; sales tax; custom-order manufacturing; effective date.

OK HB1588

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

OK SB1068

Sales tax; providing exemption for certain custom order manufacturers. Effective date.

OK SB1068

Sales tax; providing exemption for certain custom order manufacturers. Effective date.

OK SB527

Certificates of title; modifying certain time limit that pertains to perfection of security interest. Effective date. Emergency.