Oklahoma 2024 Regular Session

Oklahoma House Bill HB1735

Introduced
2/6/23  
Refer
2/7/23  

Caption

Revenue and taxation; sales tax exemption; nonprofit organization; effective date; emergency.

Impact

If passed, HB1735 would significantly alter the financial landscape for nonprofit organizations in the state by expanding the exemptions available under the sales tax law. Organizations involved in disaster recovery, youth services, education, and cultural promotion would benefit from reduced taxation. Such measures are intended to allow these entities to direct more funds towards their community-driven missions rather than state tax obligations. Furthermore, the bill highlights the importance of fostering community support and aiding organizations that specialize in rehabilitation and assistance during crises.

Summary

House Bill 1735 proposes amendments to existing revenue and taxation laws in Oklahoma, particularly focusing on sales tax exemptions applicable to a variety of nonprofit entities. The bill aims to revise Section 1356 of Title 68 of the Oklahoma Statutes, allowing specific nonprofits to be exempt from sales tax on tangible personal property or services. These nonprofits must operate under the provisions of the Internal Revenue Code, specifically being recognized as 501(c)(3) organizations. The bill emphasizes creating a supportive environment for nonprofits that provide community assistance, especially during and after disaster situations.

Contention

While supporters argue that the bill is vital for enhancing services provided by nonprofits, critics might raise concerns regarding potential abuse of exemptions and the overall impact on state revenue. Questions may arise about how these exemptions are tracked and enforced, which could lead to scrutiny about ensuring that benefits are appropriately channeled towards intended public services. The discussions surrounding HB1735 may also reflect broader dialogues about government support for nonprofits and the expected accountability standards that come with such financial relief.

Companion Bills

OK HB1735

Carry Over Revenue and taxation; sales tax exemption; nonprofit organization; effective date; emergency.

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.