Oklahoma 2024 Regular Session

Oklahoma House Bill HB2234 Compare Versions

Version 1 (Old)

Version 2 (New)

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3		-	ENGR. H. B. NO. 2234 Page 1 1
	3	+	HB2234 HFLR Page 1
	4	+	BOLD FACE denotes Committee Amendments. 1
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28		-	ENGROSSED HOUSE
29		-	BILL NO. 2234 By: Lawson and Ford of the
	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
	37	+	HOUSE BILL NO. 2234 By: Lawson and Ford of the
30	38		House
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32	40		and
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34	42		Rader of the Senate
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	47	+	COMMITTEE SUBSTITUTE
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40		-	[ revenue and taxation - sale for resale tax permits
41		-	- electronic verification – Oklahoma Tax Commission
42		-	– codification - effective date –
43		-	emergency ]
	49	+	An Act relating to revenue and taxation; requiring
	50	+	sale for resale tax permits; providing permit to be
	51	+	obtained without char ge; requiring vendors to honor
	52	+	sale for resale permits; providing for utilization of
	53	+	electronic verification; providing certain conduct
	54	+	prohibited by vendors with respect to sales for
	55	+	resale; providing for expiration of sale for r esale
	56	+	permits; providing for system of verification;
	57	+	imposing duties on Oklahoma Tax Commission with
	58	+	respect to verification systems; providing for
	59	+	codification; providing an effective date; and
	60	+	declaring an emergency .
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48	65		BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
49	66		SECTION 1. NEW LAW A new section of law to be cod ified
50	67		in the Oklahoma Statutes as Section 1364.4 of Title 68, unless there
51	68		is created a duplication in numbering, reads as follows:
52	69		A. To utilize the Sale f or Resale sales tax exemption, a
53	70		separate Sale for Resale exemption permit for each business to be
54		-	operated must be obtained from the Oklahoma Tax Commission. The
55		-	permit may be obtained at no charge. The Oklahoma Tax Commission
56		-	shall grant and issue to each applicant a Sale for Resale permit for
57		-	each business in this state, upon proper application there for and
58		-	verification thereof by the Oklahoma Tax Commission. A business
59		-	with multiple locations in this state may operate under one Sale for
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61		-	ENGR. H. B. NO. 2234 Page 2 1
	72	+	HB2234 HFLR Page 2
	73	+	BOLD FACE denotes Committee Amendments. 1
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	98	+	operated must be obtained from the Oklahoma Tax Commission. The
	99	+	permit may be obtained at no charge. The Oklahoma Tax Commission
	100	+	shall grant and issue to each applicant a Sale for Resale permit for
	101	+	each business in this state, upon proper application there for and
	102	+	verification thereof by the Oklahoma Tax Commission. A business
	103	+	with multiple locations in this state may operate under one Sale for
86	104		Resale permit. The Oklahoma Tax Commission may additionally provide
87	105		for the access to a granted and issued permit electronically, or by
88	106		other such means as established by the Oklahoma Tax Commission.
89	107		B. All vendors shall honor a valid Sale for Resale permit for
90	108		sales tax exemption as authorize d under this section and may utilize
91	109		the verification procedures outlined in subsection E of this
92	110		section, and sales t o a person providing such proof shall be exempt
93	111		from the tax levied by Section 1350 et seq. of this title.
94	112		C. It shall be unlawful for any person designated as a Group
95	113		One, Group Two, Group Three or Group Fou r vendor, pursuant to
96	114		Section 1363 of this title, to claim a sale for resale exemption
97	115		within this state unless a Sale for Resale permit or permits shall
98	116		have been issued to such person. Any person who claims a sale for
99	117		resale exemption subject to the pro visions of this section without a
100	118		Sale for Resale permit or perm its, or after a Sale for Resale permit
101	119		has been suspended, upon conviction, shall be guilty of a
102	120		misdemeanor punishable by a fine of not more than One Thousand
103	121		Dollars ($1,000.00).
104		-	D. All Sale for Resale permits issued under the provisions of
105		-	this section shall expire at 11:59 p.m. on the next June 30
106		-	following the effective date of issuance.
107		-	E. If the Oklahoma Tax Commission develops and adopts a n
108		-	electronic system for exchanging information with sellers regarding
109		-	Sale for Resale permit numbers of purcha sers who are seeking to make
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111		-	ENGR. H. B. NO. 2234 Page 3 1
	123	+	HB2234 HFLR Page 3
	124	+	BOLD FACE denotes Committee Amendments. 1
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	149	+	D. All Sale for Resale permits issued under the provisions of
	150	+	this section shall expire at 11:59 p.m. on the next June 30
	151	+	following the effective date of issuance.
	152	+	E. If the Oklahoma Tax Commission develops and adopts a n
	153	+	electronic system for exchanging information with sellers regarding
	154	+	Sale for Resale permit numbers of purcha sers who are seeking to make
136	155		purchases for resale, sellers may use the system to verify the
137	156		validity of the Sale for Resale permit number. The Oklahoma Tax
138	157		Commission shall provide such sellers, free of charge, verification
139	158		of whether the Sale for Resale permit numbers are valid. The
140	159		Oklahoma Tax Commission shall also provide a sell er a transaction
141	160		code authorizing the seller to sell items purchased for re sale to
142	161		purchasers who hold a valid Sale for Resale permit. A seller that
143	162		verifies a purchaser 's permit number as outlined in this subsection
144	163		shall create a presumption that the sa le was a valid sale for resale
145	164		exemption.
146	165		SECTION 2. This act shall become effective J uly 1, 2023.
147	166		SECTION 3. It being immediately necessary f or the preservation
148	167		of the public peace, health or safety, an emergency is here by
149	168		declared to exist, by reason whereof this act shall take effect and
150	169		be in full force from and after i ts passage and approval.
151		-	Passed the House of Representatives the 13th day of March, 2023.
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156		-	Presiding Officer of the H ouse
157		-	of Representatives
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160		-	Passed the Senate the ___ day of __________, 2023.
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165		-	Presiding Officer of the Senate
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	171	+	COMMITTEE REPORT BY: COMMITTEE ON APPROPRIATION S AND BUDGET, dated
	172	+	03/06/2023 - DO PASS, As Amended and Coauthored.