Oklahoma 2024 Regular Session

Oklahoma Senate Bill SB1283

Introduced
2/5/24  
Refer
2/6/24  
Refer
2/22/24  
Report Pass
2/26/24  
Engrossed
3/13/24  
Refer
3/25/24  
Report Pass
4/15/24  
Enrolled
5/2/24  

Caption

Sales tax code; state grocery tax exemption; modifying definitions; local sales and use taxes; differential tax dates. Effective date.

Impact

The enactment of SB 1283 is anticipated to substantially lessen the financial strain on consumers purchasing food items. By prohibiting local jurisdictions from taxing food sales, the bill aims to create a more favorable environment for residents, particularly during times of economic hardship. This legislative change endeavors to synchronize state-wide tax policies regarding food items, thereby simplifying compliance and potentially reducing administrative burdens on local tax authorities.

Summary

Senate Bill 1283 is aimed at reforming the sales taxation structure within Oklahoma by specifically addressing grocery taxes. It seeks to establish a zero percent excise tax on retail sales of food and food ingredients for human consumption, effective from its passage until June 30, 2025. Additionally, the bill modifies certain definitions and provisions within the Oklahoma Sales Tax Code and mandates that local sales taxes imposed by municipalities and counties shall not apply to food items, thereby maintaining the intentions of prior legislations.

Sentiment

Overall sentiment regarding SB 1283 appears to be supportive among lawmakers, particularly from those advocating for economic relief for families. Legislative discussions hinted at a collective understanding of the necessity to alleviate food costs, which have risen in recent years. However, there were also concerns expressed regarding the potential loss of revenue for local municipalities, which traditionally relied on such taxes for funding essential services.

Contention

The main points of contention surrounding SB 1283 revolve around the balance between providing tax relief to consumers and ensuring adequate funding for local governments. Opponents argue that while the intention to exempt groceries from taxation is commendable, the resultant loss in local revenue could undermine city budgets and lead to reduced services. The discussions also underscored the challenges of defining what constitutes 'food and food ingredients,' raising fears of ambiguity that may complicate enforcement and compliance.

Companion Bills

No companion bills found.

Similar Bills

OK HB1955

Revenue and taxation; sales tax; groceries; definitions; zero rate; local sales tax; effective date; emergency.

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 HB1955

Revenue and taxation; sales tax; groceries; definitions; zero rate; local sales tax; effective date; emergency.

OK HB1012

Revenue and taxation; sales tax exemption; food and food ingredients; effective date; emergency.

OK HB1017

Revenue and taxation; sales tax exemption; food and food ingredients; effective date; emergency.

OK HB3688

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

OK SB1068

Sales tax; providing exemption for certain custom order manufacturers. Effective date.