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STATE OF OKLAHOMA
2nd Session of the 59th Legislature (2024)
HOUSE BILL 3240 By: Lawson
AS INTRODUCED
An Act relating to sales tax code; amending 68 O.S.
2021, Section 1353, as last amended by Section 2,
Chapter 290, O.S.L. 2023 (68 O.S. S upp. 2023, Section
1353), which relates to apportionment of sales tax
revenues; modifying apportion of sales tax revenue;
removing the limitation on apportionment to the
Oklahoma Tourism Promotion Revolving Fund ; removing
the limitation on apportionment to the Oklahoma
Tourism Capital Impr ovement Revolving Fund ; modifying
the destination for funds over the limitation
provided for the Oklahoma Route 66 Commission
Revolving Fund; removing the limitation on the
apportionment to the Oklahoma Historical Society
Capital Improvement and Operations Revolving Fund ;
amending 68 O.S. 2021, Section 1403, which relates to
apportionment of use tax revenues; modifying
apportion of use tax revenue; removing the limitation
on apportionment to the Oklahoma Tourism Promotion
Revolving Fund; removing the limitation on
apportionment to the Oklahoma Tourism Capital
Improvement Revolving Fund; removing the limitation
on the apportionment to the Oklahoma Historical
Society Capital Improvement and Operations Revolving
Fund; providing an effective date; and declaring an
emergency.
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. AMENDATORY 68 O.S. 2021, Section 1353, as
last amended by Section 2, Chapter 290, O.S.L. 2023 (68 O.S. Supp .
2023, Section 1353), is amended to read as follows:
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Section 1353. Purpose of article - Apportionment of revenues.
A. It is hereby declared to be th e purpose of the Oklahoma
Sales Tax Code to provide funds for the financing of the program
provided for by the Oklahoma Social Security Act and to provide
revenues for the support of the functions of the st ate government of
Oklahoma, and for this purpose i t is hereby expressly provided that,
revenues derived pursuant to the provisions of the Oklahoma Sales
Tax Code, subject to the apportionment requirements for th e Oklahoma
Tax Commission and Office of Manag ement and Enterprise Services
Joint Computer Enhan cement Fund provided by Section 265 of th is
title, shall be apportioned as follows:
1. Except as provide d in subsection C of this section, the
following amounts shall be paid to the State Treasurer to be p laced
to the credit of the General Revenue Fund to be paid out pursuant to
direct appropriation by the Legislature:
Fiscal Year Amount
FY 2003 and FY 2004 86.04%
FY 2005 85.83%
FY 2006 85.54%
FY 2007 85.04%
FY 2008 through FY 2022 83.61%
FY 2023 through FY 2027 83.36%
FY 2028 and each fiscal year thereaft er 83.61%;
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2. The following amounts shal l be paid to the State Treasurer
to be placed to the credit of t he Education Reform Revolving Fund of
the State Department of Education:
a. for FY 2003, FY 2004 and FY 2005, ten and forty -two
one-hundredths percent (10.42%),
b. for FY 2006 through FY 2020, ten and forty-six one-
hundredths percent (10.46%),
c. for FY 2021:
(1) for the month beginning July 1, 2020, through th e
month ending August 31, 2020, ten and forty -six
one-hundredths percent (10.46%), and
(2) for the month beginning September 1, 2020,
through the month ending June 30, 2021, eleven
and ninety-six one-hundredths percent (11.96%),
d. for FY 2022 and each fis cal year thereafter, ten and
forty-six one-hundredths percent (10.46%);
3. The following amoun ts shall be paid to the State Treasurer
to be placed to the credit of the Teachers ' Retirement System
Dedicated Revenue Revolving Fund:
Fiscal Year Amount
FY 2003 and FY 2004 3.54%
FY 2005 3.75%
FY 2006 4.0%
FY 2007 4.5%
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FY 2008 through FY 2020 5.0%
FY 2021:
a. for the month beginning July
1, 2020, through the month
ending August 31, 2020 5.0%
b. for the month beginning
September 1, 2020, through
the month ending June 30,
2021 3.5%
FY 2022 5.0%
FY 2023 through FY 2027 5.25%
FY 2028 and each fiscal year ther eafter 5.0%;
4. a. except as otherwise provided in subparagraph b of this
paragraph, for the fiscal yea r beginning July 1, 2022,
and for each fiscal year there after, eighty-seven one-
hundredths percent (0 .87%) shall be paid to the State
Treasurer to be further apportioned as follows:
(1) twenty-four percent (24%) shall be placed to the
credit of the Oklahom a Tourism Promotion
Revolving Fund, but in no event shal l such
apportionment exceed Five Million Doll ars
($5,000,000.00) in any fiscal year,
(2) forty-four percent (44%) shall be placed to the
credit of the Oklahoma Tourism Capital
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Improvement Revolving Fu nd, but in no event shall
such apportionment exceed Nine Million Dollars
($9,000,000.00) in any fisca l year, and
(3) thirty-two percent (32%) shall be placed to the
credit of the Oklahoma Route 66 Commission
Revolving Fund, but in no event shall such
apportionment exceed Six Million Six Hundred
Thousand Dollars ($6,600,000.00) in any fiscal
year, and
b. any amounts which exceed the limitations of division
(3) of subparagraph a of this paragraph shall be
placed to the credit of the General Revenue Fund;
further apportioned as follows:
(1) thirty-six percent (36%) shall be placed to the
credit of the Oklahoma Tourism Promotion
Revolving Fund, and
(2) sixty-four percent (64%) shall be placed to the
credit of the Oklahoma Tourism Capital
Improvement Revolving Fu nd; and
5. For the fiscal year beginning July 1, 2015, and for each
fiscal year thereafter, six one -hundredths percent (0.06%) shall be
placed to the credit of the Oklahoma Historical Society Capital
Improvement and Operations Revolving Fund , but in no event shall
such apportionment exceed the total amount app ortioned pursuant to
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this paragraph for the fiscal year ending on June 30, 2015. Any
amounts which exceed the limitations of thi s paragraph shall be
placed to the credit of the General Revenue Fund .
B. Provided, for the fiscal year beginning July 1, 2007 , and
every fiscal year thereafter, an amoun t of revenue shall be
apportioned to each municipa lity or county which levies a sales tax
subject to the provisions of Section 1357.10 of this title and
subsection F of Section 2701 of this title equal to the amo unt of
sales tax revenue of such municipalit y or county exempted by the
provisions of Section 1357.10 of this title and subsectio n F of
Section 2701 of this title. The Oklahoma Tax Commission shall
promulgate and adopt rules necessary to implement the pro visions of
this subsection.
C. From the monies that would otherwise be apportioned to the
General Revenue Fund pursuant to subsection A of this section, there
shall be apportioned the following amoun ts:
1. For the month ending August 31, 2019:
a. Nine Million Six Hundred Thousand Dollars
($9,600,000.00) to the credit of the State Highway
Construction and Maintenance Fund created in Section
1501 of Title 69 of the Oklahoma Statutes, and
b. Two Million Dollars ($2,000,000.00) to the credit of
the Oklahoma Railroad Maintenance Revolving Fund
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created in Section 309 of Title 66 of the Oklahoma
Statutes;
2. For the month ending September 30, 2019:
a. Twenty Million Dollars ($20,000,000.00) to the credit
of the State Highway Construction and Maintenance Fund
created in Section 1501 of Title 69 of the Okla homa
Statutes, and
b. Two Million Dollars ($2,000, 000.00) to the credit of
the Oklahoma Railroad Maintenance Revolving Fund
created in Section 309 of Title 66 of the Oklahoma
Statutes;
3. For the month ending Oc tober 31, 2019:
a. Twenty Million Dollars ($ 20,000,000.00) to the credit
of the State Highway Construction and Maintenance Fund
created in Section 1501 of Title 69 of the Oklahoma
Statutes, and
b. Two Million Dollars ($2,000,000.00) to the credit of
the Oklahoma Railroad Maintenance Revolving Fund
created in Section 309 of Title 66 of the Oklahoma
Statutes;
4. For the month ending November 30, 2019:
a. Twenty Million Dollars ($20,000,000.00) to the cr edit
of the State Highway Construction and Maintenance F und
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created in Section 1501 of Title 69 of t he Oklahoma
Statutes, and
b. Two Million Dollars ( $2,000,000.00) to the credit of
the Oklahoma Railroad Maintenance Revolving Fund
created in Section 309 of Title 66 of the Oklahoma
Statutes; and
5. For the month ending December 31, 2019:
a. Twenty Million Dollars ($20,000,000.00) to the credit
of the State Highway Construction and Maintenance Fund
created in Section 1501 of Title 69 of the Oklahoma
Statutes, and
b. Two Million Dollars ($2,000,000.00) to the cred it of
the Oklahoma Railroad Maintenance Revo lving Fund
created in Section 309 of Title 66 of t he Oklahoma
Statutes.
SECTION 2. AMENDATORY 68 O.S. 2021, Section 1403, is
amended to read as follows:
Section 1403. A. It is hereby declared to be the purpose of
Section 1401 et seq. of this title to provide for the support of the
functions of the state and local government of Oklahoma; and for
this purpose and to this end, it is hereby expressly provided that
the revenues derived hereu nder, subject to the apportionment
provided in subsection B of this section and to the apportionment
requirements for the Oklahoma Tax Commission and Office of
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Management and Enterprise Services Joint Computer Enhancement Fund
provided by Section 265 of th is title, are hereby apportioned as
follows:
1. The following amounts shall be paid by the Tax Commission to
the State Treasurer and placed to t he credit of the General Revenue
Fund to be paid out pursuant to direct appropriation by the
Legislature:
Fiscal Year Amount
FY 2004 85.35%
FY 2005 85.14%
FY 2006 85.54%
FY 2007 85.04%
FY 2008 through FY 2022 83.61%
FY 2023 through FY 2027 83.36%
FY 2028 and each fiscal year thereafter 83.61%;
2. The following amounts shall be paid to the State Treasurer
to be placed to the credit of the Education Refo rm Revolving Fund of
the State Department of Education:
a. for FY 2020, ten and forty -six one-hundredths percent
(10.46%),
b. for FY 2021:
(1) for the month beginning July 1, 2020, through the
month ending August 31, 2020, ten and forty-six
one-hundredths percent (10.46%), and
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(2) for the month beginning September 1, 2020,
through the month ending June 30, 202 1, eleven
and ninety-six one-hundredths percent (11.96%),
and
c. for FY 2022 and each fiscal year thereafter, t en and
forty-six one-hundredths percent (10.46%);
3. The following amounts shall be paid to the State Treasurer
to be placed to the credit of th e Teachers' Retirement System
Dedicated Revenue Revolving Fund:
Fiscal Year Amount
FY 2003 and FY 2004 3.54%
FY 2005 3.75%
FY 2006 4.0%
FY 2007 4.5%
FY 2008 through FY 2020 5.0%
FY 2021:
a. for the month beginning July
1, 2020, through the month
ending August 31, 2020 5.0%
b. for the month beginning
September 1, 2020, through
the month ending June 30,
2021 3.5%
FY 2022 5.0%
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FY 2023 through FY 2027 5.25%
FY 2028 and each fiscal year thereafter 5.0%;
4. a. except as otherwise provided in subparagraph b of th is
paragraph, for the fiscal y ear beginning July 1, 2015,
and for each fiscal year thereafter, eighty -seven one-
hundredths percent (0.87%) shall be pa id to the State
Treasurer to be further apportioned as follows:
(1) thirty-six percent (36%) shall be plac ed to the
credit of the Oklaho ma Tourism Promotion
Revolving Fund, but in no event shall such
apportionment exceed the total amount apportioned
pursuant to this division for the fiscal year
ending on June 30, 2015, and
(2) sixty-four percent (64%) shall be placed to the
credit of the Oklahoma Tourism Capital
Improvement Revolving Fund, but in no event shall
such apportionment exceed the total amount
apportioned pursuant to this division for the
fiscal year ending on June 30, 2015 , and
b. any amounts which exceed the limitations of
subparagraph a of this paragraph shall be placed to
the credit of the General Revenue Fund; and
5. For the fiscal year begi nning July 1, 2015, and for each
fiscal year thereafter, six one -hundredths percent (0.06%) shall be
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placed to the credit of the Oklahoma Historical Society Capital
Improvement and Operations Revolving Fund , but in no event shall
such apportionment exceed the total amount apportioned pursuant to
this paragraph for the fiscal year ending on June 30, 2015 . Any
amounts which exceed the limita tions of this paragraph shall be
placed to the credit of the General Revenue Fun d.
B. Prior to the apportionments othe rwise provided in this
section, there shall be apportioned to the Education Reform
Revolving Fund of the State Department of Education th e following
amounts in the following state fiscal years:
FY 2019 $19,600,000.00; and
FY 2020 and each year thereafter $20,500,000.00.
SECTION 3. This act shall become effective July 1, 2024.
SECTION 4. It being immediately necessary for the prese rvation
of the public peace, health or safety, an emergency is hereby
declared to exist, by rea son whereof this act shall take effect and
be in full force from and after its passage and approval.
59-2-8575 MKS 11/28/23