Oklahoma 2024 Regular Session

Oklahoma Senate Bill SB390

Introduced
2/6/23  
Refer
2/7/23  
Report Pass
2/13/23  
Refer
2/13/23  
Report Pass
2/22/23  
Engrossed
3/21/23  
Refer
3/29/23  

Caption

Sales tax; providing exemption for certain nonprofits that train rescue dogs and first responders. requiring certain training sufficiency. Effective date.

Impact

If enacted, SB390 will alter the scope of sales tax legislation within Oklahoma by creating new categories of exemptions specifically targeted at organizations involved in search and rescue operations. This aligns with broader goals of enhancing emergency response capabilities at both local and statewide levels. The legislative change would mean that qualified organizations can purchase materials and training aids without the added financial burden of sales tax, thus fostering greater participation and efficiency within the nonprofit sector devoted to emergency services.

Summary

Senate Bill 390 (SB390) proposes a sales tax exemption for certain nonprofit organizations that provide training programs for rescue dogs and first responders. The bill aims to recognize and support the efforts of these organizations in training canines that assist during emergencies and natural disasters. By providing tax exemptions, the state hopes to alleviate some financial burdens on nonprofits, thereby allowing them to allocate more resources towards volunteer training and operations. SB390 outlines specific criteria for organizations to qualify for this exemption, ensuring that only those with sufficient training protocols in place benefit from it.

Sentiment

Overall, the sentiment surrounding SB390 appears to be supportive among legislators, particularly due to its focus on enhancing public safety and disaster readiness. While there is a strong endorsement from proponents who recognize the value of training service animals, there may also be hesitation from some who express concerns regarding the specificity of the exemptions and their potential to be exploited. However, the bipartisan support indicated in the voting history reflects a significant consensus on the bill’s objectives.

Contention

Notable points of contention include discussions regarding the eligibility criteria for nonprofit organizations to apply for the sales tax exemption. While there is agreement on the goal of supporting emergency response efforts, the bill raises questions about the standards that training organizations must meet. The requirement for organizations to demonstrate adequate training programs may be seen as a barrier for smaller nonprofits that lack the resources to comply fully with federal certification processes. The potential for inequities in access to the exemption could warrant further discussion as the bill moves forward.

Companion Bills

OK SB390

Carry Over Sales tax; providing exemption for certain nonprofits that train rescue dogs and first responders. requiring certain training sufficiency. Effective date.

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.