Oklahoma 2023 Regular Session

Oklahoma Senate Bill SB961 Compare Versions

Version 1 (Old)

Version 2 (New)

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3		-	ENGR. H. A. to ENGR. S. B. NO. 961 Page 1 1
	3	+	SB961 HFLR Page 1
	4	+	BOLD FACE denotes Committee Amendments. 1
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28		-	ENGROSSED HOUSE AMENDME NT
29		-	TO
30		-	ENGROSSED SENATE BILL NO . 961 By: Kidd of the Senate
	29	+	HOUSE OF REPRESENTATIVES - FLOOR VERSION
	30	+
	31	+	STATE OF OKLAHOMA
	32	+
	33	+	1st Session of the 59th Legislature (2023)
	34	+
	35	+	COMMITTEE SUBSTITUTE
	36	+	FOR ENGROSSED
	37	+	SENATE BILL NO. 961 By: Kidd of the Senate
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32	39		and
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34	41		Dempsey of the House
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	45	+	COMMITTEE SUBSTITUTE
38	46
39		-
40		-	[ agriculture sales tax exemption - effective date ]
41		-
42		-
43		-
44		-
45		-
46		-	AMENDMENT NO. 1. Strike the title, enacting clause, and entire bill
47		-	and insert:
48		-
49		-
50		-
51		-
52		-	"An Act relating to sales tax exemptions; amending 68
	47	+	An act relating to sales tax exemptions; amending 68
53	48		O.S. 2021, Section 1358, which relates to agriculture
54	49		exemptions; modifying definitions; adding definition
55	50		for game animals; and providing an effective date .
56		-
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58	51
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60	53		BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
61	54		SECTION 1. AMENDATORY 68 O.S. 2021, Section 1358, is
62	55		amended to read as follow s:
63	56		Section 1358. Exemptions – Agriculture.
64	57		A. There are hereby specifically exempted from the tax levied
65	58		by Section 1350 et seq. of this title:
66	59		1. Sales of agricultural products produced in this state by the
67	60		producer thereof directly to the consumer or us er when such articles
	61	+	are sold at or from a farm and not fr om some other place of
	62	+	business, as follows:
	63	+	a. farm, orchard, or garden products, and
68	64
69		-	ENGR. H. A. to ENGR. S. B. NO. 961 Page 2 1
	65	+	SB961 HFLR Page 2
	66	+	BOLD FACE denotes Committee Amendments. 1
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94		-	are sold at or from a farm and not fr om some other place of
95		-	business, as follows:
96		-	a. farm, orchard, or garden products, and
97	91		b. dairy products sold by a dairy producer or farmer who
98	92		owns all the cows from which the dairy products
99	93		offered for sale are produced;
100	94		provided, the provisions of this paragraph shall not be construed as
101	95		exempting sales by florists, nurs ery operators, or chicken
102	96		hatcheries, or sales of dairy products by any other business except
103	97		as set out herein;
104	98		2. Livestock, including cattle, horses, mules , or other
105	99		domestic or draft animals, sold by the producer by private treaty or
106	100		at a special livestock sale;
107	101		3. Sale of baby chicks, turkey poults, and starter pullets used
108	102		in the commercial production of chickens, turkeys, and eggs,;
109	103		provided, that the purchaser certifies, in writi ng, on the copy of
110	104		the invoice or sales ticket to be retained by the vendor that the
111	105		pullets will be used primarily for egg production;
112	106		4. Sale of salt, grains, tankage, oyster shells, mineral
113	107		supplements, limestone, and other generally recognized animal feeds
114	108		for the following purposes and subject to the following limitat ions:
115	109		a. feed which is fed to poultry and livestock, including
116	110		breeding stock and wool-bearing stock, for the purpose
	111	+	of producing eggs, poultry, milk, or meat for human
	112	+	consumption,
	113	+	b. feed purchased in Oklahoma for the purpose of being
	114	+	fed to and which is fed by the purchaser to horses,
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118		-	ENGR. H. A. to ENGR. S. B. NO. 961 Page 3 1
	116	+	SB961 HFLR Page 3
	117	+	BOLD FACE denotes Committee Amendments. 1
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143		-	of producing eggs, poultry, milk, or meat for human
144		-	consumption,
145		-	b. feed purchased in Oklahoma for the purpose of being
146		-	fed to and which is fed by the purchaser to horses,
147	142		mules or other domestic or draft animals used directly
148	143		in the producing and marketing of agricultural
149	144		products, and
150	145		c. any stock tonics, water purifying products, stock
151	146		sprays, disinfectants , or other such agricultural
152	147		supplies.
153	148		“Poultry” shall not be construed to include any fowl other than
154	149		domestic fowl kept and raised for the market or production of eggs.
155	150		“Livestock” shall not be construed to include a ny pet animals such
156	151		as dogs, cats, birds , or such other fur-bearing animals. This
157	152		exemption shall only be granted and extended where the purchaser of
158	153		feed that is to be used and in fact is used for a purpose that would
159	154		bring about an exemption hereunder e xecutes an invoice or sales
160	155		ticket in duplicate on a form to be presc ribed by the Oklahoma Tax
161	156		Commission. The purchaser may demand and receive a copy of the
162	157		invoice or sales ticket and the vendor shall retain a copy;
163	158		5. Sales of items to be and in fact used in the production of
164	159		agricultural products. Sale of the followi ng items shall be subject
165	160		to the following limitations:
	161	+	a. sales of agricultural fertilizer to any person
	162	+	regularly engaged, for profit, in the business of
	163	+	farming or ranching,
	164	+	b. sales of agricultural fertilizer to any person engaged
	165	+	in the business of ap plying such materials on a
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167		-	ENGR. H. A. to ENGR. S. B. NO. 961 Page 4 1
	167	+	SB961 HFLR Page 4
	168	+	BOLD FACE denotes Committee Amendments. 1
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192		-	a. sales of agricultural fertilizer to any person
193		-	regularly engaged, for profit, in the business of
194		-	farming or ranching,
195		-	b. sales of agricultural fertilizer to any person engaged
196		-	in the business of applying such materials on a
197	193		contract or custom basis to land owned or leased and
198	194		operated by persons regularly engaged, for profit, in
199	195		the business of farming or ranching. In addition to
200	196		providing the vendor proof of eligibility as provided
201	197		in Section 1358.1 of this title, the purchaser shall
202	198		provide the name or names of such owner or lessee and
203	199		operator and the location of the lands on which said
204	200		materials are to be applied to each such l and,
205	201		c. sales of agricultural fertilizer, pharmaceuticals , and
206	202		biologicals to persons engaged in the business of
207	203		applying such materials on a contract or custom basis
208	204		shall not be considered to be sales to contractors
209	205		under this article, and said sales sha ll not be
210	206		considered to be taxable sales within the meaning of
211	207		the Oklahoma Sales Tax Code. As used in this section,
212	208		“agricultural fertilizer”, “pharmaceuticals”, and
213	209		“biologicals” mean any substance sold and used for
214	210		soil enrichment or soil corrective pu rposes or for
	211	+	promoting the growth and productivity of plants or
	212	+	animals,
	213	+	d. sales of agricultural seed or plants to any person
	214	+	regularly engaged, for profit, in the business of
	215	+	farming or ranching. This section shall not be
	216	+	construed as exempting from sa les tax, seed which is
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216		-	ENGR. H. A. to ENGR. S. B. NO. 961 Page 5 1
	218	+	SB961 HFLR Page 5
	219	+	BOLD FACE denotes Committee Amendments. 1
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241		-	promoting the growth and productivity of plants or
242		-	animals,
243		-	d. sales of agricultural seed or plants to any person
244		-	regularly engaged, for profit, in the business of
245		-	farming or ranching. This section shall not be
246		-	construed as exempting from sa les tax, seed which is
247	244		packaged and sold for use in noncommercial flo wer and
248	245		vegetable gardens, and
249	246		e. sales of agricultural chemical pesticides to any
250	247		person regularly engaged, for profit, in the business
251	248		of farming or ranching. For the purposes of this
252	249		subparagraph, “agricultural chemical pesticides ” shall
253	250		include any substance or mixture of substances
254	251		intended for preventing, destroying, repelling or
255	252		mitigating any insect, snail, slug, rodent, bird,
256	253		nematode, fungus, weed, or any other form of
257	254		terrestrial or aquatic plant or animal life or virus,
258	255		bacteria or other microo rganism, except viruses,
259	256		bacteria or other microorganisms on or in living man,
260	257		or any substance or mixture of substances intended for
261	258		use as a plant regulator, defoliant , or desiccant.
262	259		The exemption provided in this paragraph shall only be granted
263	260		and extended to the purchaser where the items are to be used and in
264	261		fact are used in the production of agricultural products;
	262	+	6. Sale of farm machinery, repair parts thereto or fuel, oil,
	263	+	lubricants, and other substances used for operation and maintenance
	264	+	of the farm machinery to be used directly on a farm or ranch in the
	265	+	production, cultivation, planting, sowing, harvesting, processing,
	266	+	spraying, preservation or irrigation of any livestock, poul try,
	267	+	agricultural, or dairy products produced from such lands. The
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266		-	ENGR. H. A. to ENGR. S. B. NO. 961 Page 6 1
	269	+	SB961 HFLR Page 6
	270	+	BOLD FACE denotes Committee Amendments. 1
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291		-	6. Sale of farm machinery, repair parts thereto or fuel, oil,
292		-	lubricants, and other substances used for operation and maintenance
293		-	of the farm machinery to be used directly on a farm or ranch in the
294		-	production, cultivation, planting, sowing, harvesting, processing,
295		-	spraying, preservation or irrigation of any livestock, poul try,
296		-	agricultural, or dairy products produced from such lands. The
297	295		exemption specified in this paragraph shall apply to such farm
298	296		machinery, repair parts, or fuel, oil, lubricants, and other
299	297		substances used by persons engaged in the business of custom
300	298		production, cultivation, planting, sowing, harvesting, processing,
301	299		spraying, preservation, or irrigation of any livestock, poultry,
302	300		agricultural, or dairy products for farmers or ranchers. The
303	301		exemption provided for herein shall not apply to motor vehicles;
304	302		7. Sales of supplies, machinery, and equipment to persons
305	303		regularly engaged in the business of raising evergreen trees for
306	304		retail sale in which such trees are cut down on the premises by the
307	305		consumer purchasing such tree. This exemption shall only be gra nted
308	306		and extended when the items in fact are used in the raising of s uch
309	307		evergreen trees; and
310	308		8. Sales of materials, supplies, and equipment to an
311	309		agricultural permit holder or to any person with whom the permit
312	310		holder has contracted to construct faciliti es which are or which
313	311		will be used directly in the production of any livestock, including,
314	312		but not limited to, facilities used in the production and storage of
	313	+	feed for livestock owned by the permit holder. Any person making
	314	+	purchases on behalf of the agr icultural permit holder shall certify,
	315	+	in writing, on the copy of the invoice or sales ticket to be
	316	+	retained by the vendor, that the purchases are made for and on
	317	+	behalf of such permit holder and set out the name and permit number
	318	+	of such holder. Any pers on who wrongfully or erroneously certifies
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316		-	ENGR. H. A. to ENGR. S. B. NO. 961 Page 7 1
	320	+	SB961 HFLR Page 7
	321	+	BOLD FACE denotes Committee Amendments. 1
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341		-	feed for livestock owned by the permit holder. Any person making
342		-	purchases on behalf of the agr icultural permit holder shall certify,
343		-	in writing, on the copy o f the invoice or sales ticket to be
344		-	retained by the vendor, that the purchases are made for and on
345		-	behalf of such permit holder and set out the name and permit number
346		-	of such holder. Any pers on who wrongfully or erroneously certifies
347	346		that purchases are for an agricultural permit holder or who
348	347		otherwise violates this subsection shall be guilty of a misdemeanor
349	348		and upon conviction thereof shall be punishable by a fine of an
350	349		amount equal to doubl e the amount of sales tax involved or
351	350		imprisonment in the county jail for not more than sixty (60) days or
352	351		by both such fine and imprisonment.
353	352		B. As used in this section and Section 1358.1 of this title:
354	353		1. “Agricultural products ” shall include horses and game
355	354		animals; and
356	355		2. “Farming” or “farm” shall include the product ion of timber,
357	356		seedling production, and forestry management;
358	357		3. "Game animals" means animals bred to be hunted for sport or
359	358		food, but shall not include feral swine, as defined in Section 6 -603
360	359		of Title 2 of the Oklahoma Statutes; and
361	360		4. “Ranching” or “ranch” shall include the business, or
362	361		facilities for the business, of raising horses.
363	362		Provided, sales of items at race mee tings as defined in Section
364	363		200.1 of Title 3A of the Oklahoma Statutes shall not be exempt
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391	364		pursuant to the provisions of this section and Section 1358.1 of
392	365		this title.
393		-	SECTION 2. This act shall become effective November 1, 202 3."
394		-	Passed the House of Representatives the 26th day of April, 2023.
	366	+	SECTION 2. This act shall become effective November 1, 202 3.
395	367
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400		-	Presiding Officer of the House of
401		-	Representatives
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404		-	Passed the Senate the ____ day of __________, 2023.
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410		-	Presiding Officer of the Senate
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438		-	ENGROSSED SENATE
439		-	BILL NO. 961 By: Kidd of the Senate
440		-
441		-	and
442		-
443		-	Dempsey of the House
444		-
445		-
446		-
447		-
448		-	[ agriculture sales tax exemption - effective date ]
449		-
450		-
451		-
452		-
453		-
454		-	BE IT ENACTED BY THE PEOPLE OF THE STAT E OF OKLAHOMA:
455		-	SECTION 3. AMENDATORY 68 O.S. 2021, Section 1358, is
456		-	amended to read as follow s:
457		-	Section 1358. Exemptions – Agriculture.
458		-	A. There are hereby specifically exempted from the tax levied
459		-	by Section 1350 et seq. of this title:
460		-	1. Sales of agricultural products produced in this state by the
461		-	producer thereof directly to the consumer or us er when such articles
462		-	are sold at or from a farm and not fr om some other place of
463		-	business, as follows:
464		-	a. farm, orchard, or garden products, and
465		-	b. dairy products sold by a dairy producer o r farmer who
466		-	owns all the cows from which the dairy products
467		-	offered for sale are produced;
468		-	provided, the provisions of this paragraph shall not be construed as
469		-	exempting sales by florists, nursery opera tors, or chicken
470		-
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496		-	hatcheries, or sales of dairy produc ts by any other business except
497		-	as set out herein;
498		-	2. Livestock, including cattle, horses, mules , or other
499		-	domestic or draft animals, sold by the producer by private treaty or
500		-	at a special livestock sal e;
501		-	3. Sale of baby chicks, turkey poults , and starter pullets used
502		-	in the commercial production of chickens, turkeys, and eggs,;
503		-	provided, that the purchaser certifies, in writi ng, on the copy of
504		-	the invoice or sales ticket to be retained by the vendor th at the
505		-	pullets will be used primarily for egg product ion;
506		-	4. Sale of salt, grains, tankage, oyster shells, mineral
507		-	supplements, limestone, and other generally recognized animal feeds
508		-	for the following purposes and subject to the following limitations:
509		-	a. feed which is fed to poultry and livestock , including
510		-	breeding stock and wool-bearing stock, for the purpose
511		-	of producing eggs, poultry, milk, or meat for human
512		-	consumption,
513		-	b. feed purchased in Oklahoma for the purpose of being
514		-	fed to and which is fed by the purchaser to horses,
515		-	mules or other domestic or d raft animals used directly
516		-	in the producing and marketing of agricultural
517		-	products, and
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544		-	c. any stock tonics, water purifying products, stock
545		-	sprays, disinfectants , or other such agricultural
546		-	supplies.
547		-	“Poultry” shall not be construed to include any fowl ot her than
548		-	domestic fowl kept and raised for the market or production of eggs.
549		-	“Livestock” shall not be construed to include a ny pet animals such
550		-	as dogs, cats, birds , or such other fur-bearing animals. This
551		-	exemption shall only be granted and extended whe re the purchaser of
552		-	feed that is to be used and in fact is used for a purpose that would
553		-	bring about an exemption hereunder e xecutes an invoice or sales
554		-	ticket in duplicate on a form to be prescribed by the Oklahoma Tax
555		-	Commission. The purchaser may deman d and receive a copy of the
556		-	invoice or sales ticket and the vendor shall retain a copy;
557		-	5. Sales of items to be and in fact used in the production of
558		-	agricultural products. Sale of the following items shall be subject
559		-	to the following limitations:
560		-	a. sales of agricultural fertilizer to any person
561		-	regularly engaged, for profit, in the business of
562		-	farming or ranching,
563		-	b. sales of agricultural fertilizer to any person engaged
564		-	in the business of applying su ch materials on a
565		-	contract or custom basis to land ow ned or leased and
566		-	operated by persons regularly engaged, for profit, in
567		-	the business of farming or ranching. In addition to
568		-
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593		-
594		-	providing the vendor proof of eligibility as provided
595		-	in Section 1358.1 of thi s title, the purchaser shall
596		-	provide the name or name s of such owner or lessee and
597		-	operator and the location of the lands on which said
598		-	materials are to be applied to each such l and,
599		-	c. sales of agricultural fertilizer, pharmaceuticals , and
600		-	biologicals to persons engaged in the business of
601		-	applying such materials on a contract or custom basis
602		-	shall not be considered to be sales to contractors
603		-	under this article, and said sales sha ll not be
604		-	considered to be taxable sales within the meaning of
605		-	the Oklahoma Sales Tax Code. As used in this section,
606		-	“agricultural fertilizer”, “pharmaceuticals”, and
607		-	“biologicals” mean any substance sold and used for
608		-	soil enrichment or soil corrective pu rposes or for
609		-	promoting the growth and productivity of plants or
610		-	animals,
611		-	d. sales of agricultural seed or plants to any person
612		-	regularly engaged, for profit, in the business of
613		-	farming or ranching. This section shall not be
614		-	construed as exempting from sa les tax, seed which is
615		-	packaged and sold for use in noncommercial flower and
616		-	vegetable gardens, and
617		-
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643		-	e. sales of agricultural chemic al pesticides to any
644		-	person regularly engaged, for profit, in the business
645		-	of farming or ranching. For the purposes of this
646		-	subparagraph, “agricultural chemical pesticides ” shall
647		-	include any substance o r mixture of substances
648		-	intended for preventing, dest roying, repelling or
649		-	mitigating any insect, snail, slug, rodent, bird,
650		-	nematode, fungus, weed, or any other form of
651		-	terrestrial or aquatic plant or animal life or virus,
652		-	bacteria or other microorganism, except viruses,
653		-	bacteria or other microorganisms on o r in living man,
654		-	or any substance or mixture of substances intended for
655		-	use as a plant regulator, defoliant , or desiccant.
656		-	The exemption provided in this paragraph shall only be granted
657		-	and extended to the purchaser where the items are to be used and in
658		-	fact are used in the production of agricultural products;
659		-	6. Sale of farm machinery, repair parts thereto or fuel, oil,
660		-	lubricants, and other substances used for operation and maintenance
661		-	of the farm machinery to be used directly on a farm or ranch in the
662		-	production, cultivation, planting, sowing, harvesting, processing,
663		-	spraying, preservation or irrigation of any livestock, poul try,
664		-	agricultural, or dairy products produced from such lands. The
665		-	exemption specified in this paragraph shall apply to such farm
666		-	machinery, repair parts, or fuel, oil, lubricants, and other
667		-
668		-	ENGR. S. B. NO. 961 Page 6 1
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692		-
693		-	substances used by persons engaged in the business of custom
694		-	production, cultivation, planting, sowing, harvesting, processing,
695		-	spraying, preservation, or irrigation of any livestock, poultry,
696		-	agricultural, or dairy products for farmers or ranchers. The
697		-	exemption provided for herein shall not apply to motor vehicles;
698		-	7. Sales of supplies, machinery, and equipment to persons
699		-	regularly engaged in the business of raising evergreen trees for
700		-	retail sale in which such trees are cut down on the premises by the
701		-	consumer purchasing such tree. This exemption shall only be gra nted
702		-	and extended when the items in fact are used in the raising of such
703		-	evergreen trees; and
704		-	8. Sales of materials, supplies , and equipment to an
705		-	agricultural permit holder or to any person with whom the permit
706		-	holder has contracted to construct faciliti es which are or which
707		-	will be used directly in the production of any livestock , including,
708		-	but not limited to, facilities used in t he production and storage of
709		-	feed for livestock owned by the permit holder. Any person making
710		-	purchases on behalf of the agr icultural permit holder shall certify,
711		-	in writing, on the copy of the invoice or sales ticket to be
712		-	retained by the vendor , that the purchases are made for and on
713		-	behalf of such permit holder and set out the name and permit number
714		-	of such holder. Any pers on who wrongfully or erroneously certifies
715		-	that purchases are for an agricultu ral permit holder or who
716		-	otherwise violates this subs ection shall be guilty of a misdemeanor
717		-
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743		-	and upon conviction thereof shall be punishable by a fine of an
744		-	amount equal to doubl e the amount of sales tax involved or
745		-	imprisonment in the county jail for not more than sixty (60) days or
746		-	by both such fine and im prisonment.
747		-	B. As used in this section and Section 1358.1 of this title:
748		-	1. “Agricultural products ” shall include horses and timber; and
749		-	2. “Farming” or “farm” shall include the production of tim ber,
750		-	seedling production, and forestry management; and
751		-	3. “Ranching” or “ranch” shall include the business, or
752		-	facilities for the business, of raising horses.
753		-	Provided, sales of items at race mee tings as defined in Section
754		-	200.1 of Title 3A of the Oklahoma Statutes shall not be exempt
755		-	pursuant to the provisions of this section and Section 1358.1 of
756		-	this title.
757		-	SECTION 4. This act shall become effective November 1, 202 3.
758		-
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783		-
784		-	Passed the Senate the 8th day of March, 2023.
785		-
786		-
787		-
788		-	Presiding Officer of the Senate
789		-
790		-
791		-	Passed the House of Representatives the ___ _ day of __________,
792		-	2023.
793		-
794		-
795		-
796		-	Presiding Officer of the House
797		-	of Representatives
798		-
799		-
	368	+	COMMITTEE REPORT BY: COMMITTEE ON APPROPRIATIONS AND BUDGET , dated
	369	+	04/19/2023 - DO PASS, As Amended.