Oklahoma 2024 Regular Session

Oklahoma Senate Bill SB1483

Introduced
2/5/24  

Caption

Sales tax; defining terms; eliminating sales tax on certain items. Effective date.

Impact

The bill's elimination of sales tax on food intends to increase affordability for residents, which could contribute to improved public health outcomes. The anticipated loss of sales tax revenue from this exemption will pose challenges for state funding in various sectors, particularly those services heavily reliant on that revenue stream, such as education and infrastructure. Discussions around this bill reveal a complex balancing act between supporting families and ensuring sustainable funding for state services. The implications could set a precedent for similar legislative efforts concerning basic needs and state taxation policy.

Summary

Senate Bill 1483 seeks to amend the Oklahoma Sales Tax Code by defining specific terms related to the sales tax on food and food ingredients. A key aspect of this bill is to eliminate the sales tax on food items, establishing a zero percent tax rate for sales of food and food ingredients, within the state of Oklahoma. This means that residents would no longer have to pay sales tax on items necessary for daily consumption, like groceries, which has potential implications for low-income families and overall public health. By making these essentials tax-exempt, the bill aims to alleviate some financial burdens on consumers.

Contention

Points of contention surrounding SB1483 primarily revolve around its fiscal impact on state revenues and the potential for shifts in spending priorities. Proponents argue that the tax exemption on food will provide necessary support to households, particularly in lower-income brackets, and align with public health initiatives aimed at reducing food insecurity. Conversely, opponents raise concerns about the long-term financial sustainability of this exemption, questioning the adequacy of alternative revenue solutions. This debate highlights broader issues of tax policy, equity, and resource allocation within the state.

Companion Bills

No companion bills found.

Similar Bills

OK HB3349

Public funds; creating the Statewide Recovery Fund; limiting appropriations and transfer authority, directing deposits of certain interest and income to certain fund; emergency.

OK SB1283

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

OK SB1495

Public funds; Statewide Recovery Fund; making an appropriation; stating purpose. Emergency.

OK HB1017

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

OK HB1012

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

OK HB1955

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

OK HB1014

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

OK HB1009

Revenue and taxation; sales tax; exemption; grocery items; emergency.