Oklahoma 2024 Regular Session

Oklahoma House Bill HB1353

Introduced
2/6/23  
Refer
2/7/23  
Report Pass
2/27/23  
Engrossed
3/20/23  
Refer
3/29/23  
Report Pass
4/10/23  

Caption

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

Impact

The adjustments proposed in HB 1353 will have a significant impact on state laws relating to taxation and manufacturing. By broadening the scope of exemptions for sales tax in the manufacturing sector, the bill is anticipated to foster an environment conducive to industry growth. The emphasis on custom-order manufacturing recognizes the unique challenges faced by businesses that cater to specific customer requirements, potentially enhancing their competitiveness. These changes could result in an increased rate of business retention and growth in manufacturing jobs across Oklahoma, thus benefiting the overall economy.

Summary

House Bill 1353 aims to amend the Oklahoma Sales Tax Code focusing on the sales tax exemptions applicable to custom-order manufacturing. The bill seeks to expand the definitions and regulations surrounding manufacturing sales tax exemptions, allowing specific categories of products and services associated with custom manufacturing to be exempt from sales tax. This is projected to positively affect manufacturers by reducing their operational costs and potentially stimulating local economic growth in the manufacturing sector. Moreover, the bill includes provisions for a variety of manufacturing-related activities, which emphasizes the state’s intent to support and develop its manufacturing industry further.

Sentiment

The sentiment around HB 1353 appears to be largely positive, particularly among industry stakeholders who view the bill as a favorable step towards reducing financial burdens on manufacturers. Advocates argue that the bill aligns well with efforts to enhance local economic development and to attract new businesses. However, there may also be concerns regarding the long-term implications of tax exemptions on state revenue, as well as potential disparities in the application of such exemptions which could lead to uneven market conditions.

Contention

Notable points of contention regarding HB 1353 include concerns from some legislators who question the impact of broad tax exemptions on the state’s overall revenue generation. There is apprehension that while the bill aims to assist manufacturers, the reduction in tax revenue could lead to funding shortages for critical state services. Furthermore, discussions may arise about ensuring balanced benefits among various sectors and avoiding favoritism towards certain industries over others. The challenge will be to navigate these concerns while pursuing economic advancement for the manufacturing sector.

Companion Bills

OK HB1353

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

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 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 HB3052

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

OK HB1588

Revenue and taxation; sales tax exemption for forestry equipment; effective date.