Oklahoma 2023 Regular Session

Oklahoma Senate Bill SB390

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  

Caption

Sales tax; providing exemption for certain nonprofits that train rescue dogs and first responders. requiring certain training sufficiency. Effective date.

Impact

The implications of SB 390 on state law are significant as it introduces a framework that explicitly recognizes and supports the role of volunteer and nonprofit organizations in disaster response scenarios. By allowing tax exemptions, the legislation aims to alleviate financial burdens on these organizations, thereby enhancing their capability to serve communities in crisis situations. The bill is expected to improve the efficiency and readiness of local emergency response efforts, which could lead to more effective disaster management outcomes in future emergencies across Oklahoma.

Summary

Senate Bill 390 aims to amend Oklahoma's sales tax exemption laws to include specific provisions for nonprofit organizations involved in emergency responses and trainings, especially those utilizing rescue canines. The bill authorizes tax exemptions for sales of services and tangible personal property to nonprofits that provide rescue dog training and first responder training. This reflects a broader effort to bolster emergency preparedness and response in the state by supporting organizations that operate in the emergency and disaster preparedness sectors. The bill introduces a requirement that organizations must reach a level of training sufficiency recognized by federal or state standards to qualify for these exemptions.

Sentiment

The sentiment surrounding SB 390 appears to be largely positive among legislators and advocates for emergency preparedness. Supporters argue that the bill is a proactive measure that ensures communities are better equipped to handle disasters by reinforcing the capabilities of lifesaving organizations. This aligns with broader public safety goals and community resilience strategies. However, there may be some concerns regarding the criteria for determining 'sufficiency' in training, as stakeholders would want to ensure that high standards are maintained without creating unnecessary barriers for nonprofit organizations.

Contention

A notable point of contention is the specification of training sufficiency and the potential implications for various nonprofits attempting to qualify for the sales tax exemptions. Critics may argue that the training requirements could inadvertently exclude smaller organizations or those newly formed entities from taking advantage of the exemptions, thus limiting broader participation in emergency response efforts. As such, the bill represents both an empowering initiative for nonprofits while simultaneously raising questions about inclusivity and accessibility in the realm of emergency management.

Companion Bills

No companion bills found.

Previously Filed As

OK SB390

Sales tax; providing exemption for certain nonprofits that train rescue dogs and first responders. requiring certain training sufficiency. Effective date.

OK SB406

Sales tax; providing exemption for certain nonprofits. Effective date.

OK SB406

Sales tax; providing exemption for certain nonprofits. Effective date.

OK SB49

Sales tax; providing exemption for certain nonprofits preventing child abuse. Effective date.

OK SB236

Sales tax; providing sales tax exemption for sales of clothing to certain nonprofit. Effective date.

OK SB909

Sales tax; providing exemption for sales to certain museums. Effective date.

OK SB59

Sales tax; providing exemption for certain organization providing clothing or supplies to certain students. Effective date.

OK SB1244

Sales tax; modifying qualification for certain exemption. Effective date.

OK HB1935

Revenue and taxation; sales tax exemption; nonprofits; construction of affordable housing; disaster repair; effective date.

OK SB310

Sales tax; modifying period and eligibility of exemption for certain museums. Effective date.

Similar Bills

OK SB1445

Sales tax exemption; providing exemption for OSU Medical Authority and Trust and OSU Veterinary Authority and Trust to extend to entities entered into public contracts. Effective date. Emergency.

OK SB909

Sales tax; providing exemption for sales to certain museums. Effective date.

OK HB1849

Revenue and taxation; sales tax exemption; school support organizations; effective date.

OK HB2949

Revenue and taxation; sales tax exemption; University Hospitals Trust; effective date; emergency.

OK HB1935

Revenue and taxation; sales tax exemption; nonprofits; construction of affordable housing; disaster repair; effective date.

OK SB1502

Sales tax; extending sales tax exemption to contractors in connection to performance of a contract with a tax exempt entity. Effective date.

OK HB1854

Revenue and taxation; sales tax; exemptions; nonprofit entities; effective date; emergency.

OK HB1171

Revenue and taxation; sales tax exemption; nonprofit entities; limitation on gross revenues; exception for alcohol and tobacco; effective date; emergency.