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Oklahoma House Bill HB2335

Oklahoma 2023 Regular Session

Oklahoma House Bill HB2335 Compare Versions

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1-An Act
2-ENROLLED HOUSE
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3+ENGR. S. A. TO ENGR. H. B. NO. 2335 Page 1 1
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28+ENGROSSED SENATE AMENDMENT
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31+BILL NO. 2335 By: Archer and Boatman of the
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34+ and
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36+ Thompson (Kristen) of the
37+Senate
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42+[ sales tax - Budget Amendments Act - definition of
43+product - effective date ]
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48+AMENDMENT NO. 1. Page 1, restore the title
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52+Passed the Senate the 19th day of April, 2023.
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56+ Presiding Officer of the Senate
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59+Passed the House of Representatives the ____ day of __________,
60+2023.
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64+ Presiding Officer of the House
65+ of Representatives
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67+ENGR. H. B. NO. 2335 Page 1 1
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92+ENGROSSED HOUSE
393 BILL NO. 2335 By: Archer and Boatman of the
494 House
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696 and
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898 Thompson (Kristen) of the
999 Senate
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15-An Act relating to sales tax; amending 68 O.S. 2021,
16-Section 1391, as amended by Se ction 1, Chapter 396,
17-O.S.L. 2022 (68 O.S. Supp. 2022, Section 1391), which
18-relates to definitions used in the Budget Amen dments
19-Act; modifying definition of product; and providing
20-an effective date.
105+
106+[ sales tax - Budget Amendments Act - definition of
107+product - effective date ]
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26-SUBJECT: Sales tax
27113
28114 BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
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30115 SECTION 1. AMENDATORY 68 O.S. 2021, Section 1391, as
31116 amended by Section 1, Chapter 396, O.S.L. 2022 (68 O.S. Supp. 2022,
32117 Section 1391), is amended to read as follows:
33-
34118 Section 1391. As used in this act:
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36119 1. "Affiliated person" means a person that, with respect to
37120 another person:
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39121 a. has a direct or indirect ownership interest of more
40122 than five percent (5%) in the ot her person, or
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42123 b. is related to the other person because a third person,
43124 or group of third perso ns who are affiliated with each
44125 other as defined in this subsection, holds a direct or
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127+ENGR. H. B. NO. 2335 Page 2 1
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45152 indirect ownership interest of more than five perc ent
46-(5%) in the related person; ENR. H. B. NO. 2335 Page 2
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153+(5%) in the related person;
48154 2. "Forum" means a place where sales at retail occur, whether
49155 physical or electronic. The term includes a store, a booth, a
50156 publicly accessible Internet website, a catalog , or similar place;
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52157 3. "Marketplace facilitator " means a person that fac ilitates
53158 the sale at retail of a marketplace seller's product. For purposes
54159 of this section, a person facilitates a sale at retail if the person
55160 or an affiliated person:
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57161 a. lists or advertises products for sale at retail in any
58162 forum, and
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60163 b. either directly or indire ctly through agreements or
61164 arrangements with third parties, collects the payment
62165 from the purchaser and transmits the payment to the
63166 person selling the property.
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65167 The term includes a person that may also be a vendor;
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67168 4. "Marketplace seller" means a person that has an agreement
68169 with a marketplace facilitator pursuant to which the marketplace
69170 facilitator facilitates sales for the person;
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71171 5. "Notice and reporting require ments" means the notice
72172 requirements under Section 1393 of this title and the reporting
73173 requirements under Sections 1394 and 1395 of this title;
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75174 6. "Product" means tangible personal proper ty, services, or
76175 other transactions taxable under the Oklahoma Sales T ax Code,
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177+ENGR. H. B. NO. 2335 Page 3 1
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77202 Section 1350 et seq. of this title. For purposes of this act, the
78-term product shall not include any hotel or motel the as-built
203+term "product" shall not include any hotel or motel the as-built
79204 construction of which contains more than twelve (12) rooms for
80205 occupancy in the regular course of business con ducted by the hotel
81206 or motel;
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83207 7. "Referral" means the transfer by a referrer of a potential
84208 purchaser to a person that advertises or lists produ cts for sale on
85209 the referrer's platform;
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87210 8. a. "Referrer" means the person, other than a person
88211 engaging in the business of printing or publishing a
89212 newspaper, that, pursuant to an agreement or
90213 arrangement with a marketplace seller or remote
91-seller, does the following: ENR. H. B. NO. 2335 Page 3
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214+seller, does the following:
93215 (1) agrees to list or advertise for sale at retail
94216 one or more products of the marketplace seller or
95217 remote seller in a physical or elec tronic medium,
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97218 (2) receives consideration from the marketplace
98219 seller or remote seller from the sale of fered in
99220 the listing or advertisement,
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101221 (3) transfers by telecommunications, Internet link,
102222 or other means, a purchaser to a marketplace
103223 seller, remote seller, or affiliated person to
104224 complete a sale, and
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106251 (4) does not collect a receipt from the purchaser fo r
107252 the sale.
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109253 b. The term does not include a p erson that:
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111254 (1) provides Internet advertising services, and
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113255 (2) does not provide the marketplace seller 's or
114256 remote seller's shipping terms or advertise
115257 whether a marketplace seller or remote seller
116258 collects a sales or use tax.
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118259 c. The term includes a perso n that may also be a vendor;
119260 and
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121261 9. "Remote seller" means a person, other than a marketplace
122262 facilitator, a marketplace seller, or a referrer, that does not
123263 maintain a place of business in this state that, t hrough a forum,
124264 sells products at retail, the sale or use of which is subject to the
125265 tax imposed by Section 1354 or 1402 of this title. The term does
126266 not include an employee who in the ordinary s cope of employment
127267 renders services to his employer in exchange for wages and salaries.
268+SECTION 2. This act shall become effective November 1, 2023.
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129-SECTION 2. This act shall become effective November 1, 2023.
130- ENR. H. B. NO. 2335 Page 4
131-Passed the House of Representatives the 11th day of May, 2023.
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295+Passed the House of Representatives the 14th day of March, 2023.
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136300 Presiding Officer of the House
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137302 of Representatives
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140-Passed the Senate the 19th day of April, 2023.
305+Passed the Senate the ___ day of __________, 2023.
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149-OFFICE OF THE GOVERNOR
150-Received by the Office of the Governor this ____________________
151-day of ___________________, 20_______, at _______ o'clock _______ M.
152-By: _________________________________
153-Approved by the Governor of the State of Oklahoma thi s _________
154-day of ___________________, 20_______, at _______ o'clock _______ M.
155-
156-
157- _________________________________
158- Governor of the State of Oklahoma
159-
160-OFFICE OF THE SECRETARY OF STATE
161-Received by the Office of the Secretary of State this __________
162-day of ___________________, 20_______, at _______ o'clock _______ M.
163-By: _________________________________