Oklahoma 2024 Regular Session

Oklahoma House Bill HB1887

Introduced
2/6/23  
Refer
2/7/23  

Caption

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

Impact

If enacted, this bill will significantly alter the financial landscape for smaller nonprofit museums in Oklahoma. By allowing these institutions to retain more of their revenue, the hope is that it will bolster their economic stability, thereby supporting local cultural offerings and educational initiatives. Advocates believe that this initiative would enhance public access to arts and culture, fostering community engagement and appreciation for local history and arts.

Summary

House Bill 1887 proposes amendments to the Oklahoma tax code, specifically modifying the current sales tax exemptions to include certain nonprofit museums. The bill states that museums not accredited by the American Alliance of Museums and operating with an annual budget under $1 million can be exempt from sales tax. This move is aimed at enabling these museums to better sustain their operations by alleviating some financial burdens associated with tax expenses on sales of tangible property and services.

Contention

Notably, the bill might face scrutiny regarding its financial implications on the state's overall tax revenue. Critics may argue about the potential loss of state revenue that could result from expanding these exemptions and whether the financial benefits to nonprofits justify the sacrifices made in tax income. Additionally, the measure might spark debates around fairness in taxation, as other types of nonprofit entities could lobby for similar exemptions, thereby creating a precedent.

Companion Bills

OK HB1887

Carry Over Revenue and taxation; sales tax exemption; nonprofit museum; 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.