Oklahoma 2023 Regular Session

Oklahoma Senate Bill SB1068

Introduced
2/6/23  
Refer
2/7/23  
Report Pass
2/13/23  
Refer
2/13/23  
Report Pass
2/22/23  
Engrossed
3/21/23  
Refer
3/29/23  
Refer
3/29/23  

Caption

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

Impact

If passed, SB 1068 will amend the existing Oklahoma Sales Tax Code to provide exemptions for sales of materials and services specifically used in the production of custom orders. This adjustment is expected to stimulate economic activity in the manufacturing sector, as companies will have the opportunity to lower their overall operational costs. The bill is anticipated to benefit a variety of industries that engage in custom manufacturing, which could lead to job creation and retention within the state. By easing the sales tax on certain transactions, the legislation aims to create a more favorable business environment for local manufacturers.

Summary

Senate Bill 1068 proposes an exemption to the sales tax for certain custom order manufacturers in Oklahoma. The bill aims to support local businesses by alleviating the financial burden associated with sales tax on specific materials and services necessary for manufacturing custom products. The focus is on promoting the manufacturing sector, particularly for businesses that require unique materials or customized processes to meet client demands. This legislative move is part of a broader initiative to encourage economic growth through local manufacturing capabilities.

Sentiment

The sentiment surrounding SB 1068 appears to be generally positive among stakeholders in the manufacturing sector. Supporters of the bill, including various business organizations and legislators, argue that the tax exemption will not only enhance the competitiveness of local businesses but also potentially attract new manufacturing investments to Oklahoma. However, there are concerns about the long-term fiscal implications of such tax exemptions on the state’s revenue, prompting some caution among fiscal watchdog organizations and legislators.

Contention

While the overall sentiment is in favor of the bill, notable points of contention include discussions around the adequacy of oversight mechanisms to ensure that the tax benefits are indeed leading to increased hiring and manufacturing output. Critics argue that without stringent metrics and accountability, the exemptions could lead to diminished state revenues without delivering the promised economic benefits. The debate thus revolves around balancing the needs of businesses with the fiscal health of the state.

Companion Bills

No companion bills found.

Previously Filed As

OK SB1068

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

OK HB3688

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

OK HB1353

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

OK HB1353

Revenue and taxation; manufacturing sales tax exemption; expanding definition; custom-order 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 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.

OK HB1014

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.

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 SB1068

Sales tax; providing exemption for certain custom order manufacturers. 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 HB1353

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

OK HB1353

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

OK HB3052

Revenue and taxation; definition; exemption; effective date; emergency.