Oklahoma 2023 Regular Session

Oklahoma Senate Bill SB406

Introduced
2/6/23  
Refer
2/7/23  
Report Pass
2/8/23  
Refer
2/8/23  
Report Pass
2/15/23  
Engrossed
3/27/23  
Refer
3/29/23  
Refer
3/29/23  

Caption

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

Impact

The implications of SB406 are significant as it modifies the Oklahoma sales tax code to facilitate the growth and support of nonprofit organizations that address critical social issues. By expanding the scope of tax exemptions, the bill aims to alleviate financial burdens on organizations working with marginalized populations and enhance their ability to offer essential services. This adjustment is expected to lead to increased collaboration between state agencies and nonprofit organizations, fostering a more robust network of support for vulnerable groups within communities.

Summary

Senate Bill 406 aims to amend existing sales tax exemptions in Oklahoma, specifically related to governmental and nonprofit entities. The bill extends exemptions to organizations that provide services to abused and neglected children, as well as to those supplying clothing or supplies for students in need. This change is structured to promote the welfare of children and assist nonprofits in their mission, reflecting a commitment to community service and child protection. The bill's provisions require relevant organizations to submit documentation for these exemptions, ensuring accountability and compliance with state laws.

Sentiment

The sentiment around SB406 appears to be generally positive, with advocates highlighting the bill's potential to strengthen support systems for children and families in need. Supporters believe the bill addresses urgent social concerns and empowers nonprofits to function more effectively without the hindrance of additional taxes. However, there may also be voices of caution regarding the ongoing financial sustainability of the state's budget in light of increased exemptions, which could lead to lower tax revenues.

Contention

Some contention may arise regarding the administrative aspects of implementing the new exemptions. The requirement for documentation can pose challenges, particularly for smaller organizations that may lack the resources for compliance. Additionally, while the intent is to enhance support for specific causes, there may be concerns about the broader implications for the state's tax revenues and how these changes could affect funding for other public services.

Companion Bills

No companion bills found.

Previously Filed As

OK SB406

Sales tax; providing exemption for certain nonprofits. 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 SB49

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

OK SB248

Sales tax; providing exemption for certain sales to certain disaster assistance nonprofits. Effective date. Emergency.

OK SB304

Sales tax; providing exemption for certain nonprofit hospitals. Effective date.

OK SB304

Sales tax; providing exemption for certain nonprofit hospitals. Effective date.

OK SB1774

Sales tax; providing exemption for certain nonprofit hospitals. Effective date.

OK SB391

Sales tax; providing exemption for certain nonprofit providing school supplies. Effective date.

OK SB391

Sales tax; providing exemption for certain nonprofit providing school supplies. Effective date.

Similar Bills

OK SB406

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

OK SB1305

Revenue and taxation; sales tax exemptions for government or nonprofit entities; disaster recovery. Effective date. Emergency.

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 HB1842

Revenue and taxation; sales tax; exemption; nonprofit air and space museum; effective date; emergency.

OK HB2949

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

OK HB1849

Revenue and taxation; sales tax exemption; school support organizations; 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 SB909

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