Oklahoma 2024 Regular Session

Oklahoma Senate Bill SB392

Introduced
2/6/23  
Refer
2/7/23  
Report Pass
2/15/23  
Refer
2/15/23  
Report Pass
2/27/23  
Engrossed
3/8/23  
Refer
3/29/23  

Caption

Sales tax exemption; modifying limit for surviving spouse of disabled veterans; clarifying certain determination. Effective date.

Impact

The impact of SB392 is significant as it specifically alters the sales tax code, particularly Section 1357, affecting how sales tax exemptions are calculated for certain individuals. By providing this exemption, the bill aims to alleviate some financial burdens faced by surviving spouses of disabled veterans. The changes are expected to enhance welfare for these households by allowing them to make necessary purchases without incurring the same level of sales tax that other residents would face.

Summary

Senate Bill 392 aims to modify existing sales tax exemptions related to surviving spouses of disabled veterans in Oklahoma. The bill authorizes an exemption for the surviving spouses of those veterans who are deceased and have not remarried. It also adjusts the annual amount of sales qualifying for the exemption, raising it to $10,000 for unremarried surviving spouses while maintaining a maximum of $25,000 for living disabled veterans. This modification is a response to ongoing discussions about providing financial support to military families in the state.

Sentiment

The sentiment surrounding SB392 is largely supportive among veteran advocacy groups and legislators who focus on military family issues. They view this bill as a crucial step in recognizing the sacrifices made by veterans and supporting their families after their passing. However, there may be some opposition or concern over the implications of expanding tax exemptions and how it could affect state revenue, which some lawmakers argue must be carefully considered.

Contention

Notable points of contention regarding SB392 could stem from discussions about the financial implications for state taxes and the broader impact on the budget. Critics may voice concerns regarding the sustainability of increasing tax exemptions while other sectors of the community might require similar or increased support. Additionally, ensuring that the criteria for eligibility are clear and equitable could lead to further debates among lawmakers and stakeholders in the legislative process.

Companion Bills

OK SB392

Carry Over Sales tax exemption; modifying limit for surviving spouse of disabled veterans; clarifying certain determination. Effective date.

Similar Bills

OK SB1237

Aircraft excise tax; eliminating tax for certain years; modifying sales tax exemption for sales of aircraft. Effective date.

OK HB1348

Heavy equipment rentals; recovery fee; exemptions; requiring report to Tax Commission; effective date; emergency.

OK HB1348

Heavy equipment rentals; recovery fee; exemptions; requiring report to Tax Commission; effective date; emergency.

OK SB463

Sales tax exemption; extending date for rolling stock exemption. Effective date.

OK SB463

Sales tax exemption; extending date for rolling stock exemption. Effective date.

OK SB1215

Sales tax; eliminating certain deadline for qualification for veterans sales tax exemption. Emergency.

OK HB1588

Revenue and taxation; sales tax exemption for forestry equipment; effective date.

OK HB1406

Revenue and taxation; sales tax exemptions; disabled veterans; spouse and guardian; effective date.