OK
Oklahoma Senate Bill SB600

Oklahoma 2024 Regular Session

Oklahoma Senate Bill SB600 Compare Versions

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4-An Act
5-ENROLLED SENATE
6-BILL NO. 600 By: Rader of the Senate
28+STATE OF OKLAHOMA
29+
30+1st Session of the 59th Legislature (2023)
31+
32+CONFERENCE COMMITTEE SUBSTITUTE
33+FOR ENGROSSED
34+SENATE BILL 600 By: Rader of the Senate
735
836 and
937
1038 Pfeiffer of the House
1139
1240
1341
42+
43+
44+CONFERENCE COMMITTEE SUBSTITUTE
1445
1546 An Act relating to Oklahoma Tax Commission; amending
1647 68 O.S. 2021, Sections 212 , 225, and 1364, as last
1748 amended by Sections 2 and 7 of Enrolled House Bill
1849 No. 2289 of the 1st Session of the 59th Oklahoma
1950 Legislature, which relate to licenses and permits;
2051 authorizing the written protest of certain license
2152 and permit refusal within certain period; requiring
2253 notice for requested hearing; deleting requirement
2354 that certain information be strictly controlled;
2455 designating procedure for filin g certain confidential
2556 materials; limiting period for hearing request;
2657 making language gender neutral; updating statutory
2758 language; and providing an effective date .
2859
2960
3061
31-
32-SUBJECT: Tax administration
33-
3462 BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
35-
3663 SECTION 1. AMENDATORY 68 O.S. 2021, Section 21 2, is
3764 amended to read as follows:
38-
3965 Section 212. A. The Oklahoma Tax Commission is authorized to
4066 cancel or to refuse the issuance, ext ension, or reinstatement of any
4167 license, permit, or duplicate copy thereof, under the provisions of
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4294 any state tax law or o ther law, to any person, firm, or corporation
4395 who shall be guilty of:
44-
4596 1. Violation of any of the provisions of this article;
46-
47-
48-ENR. S. B. NO. 600 Page 2
4997 2. Violation of the provisions of any state tax law;
50-
5198 3. Violation of the rules and regulati ons promulgated by the
5299 Tax Commission for the administration and enfor cement of any state
53100 tax law;
54-
55101 4. Failure to observe or fulfill the conditions upon which the
56102 license or permit was issued; or
57-
58103 5. Nonpayment of any delinquent tax or penalty.
59-
60104 B. Before any license, permit, or duplicate copy thereof may be
61105 canceled, or the issuance, reinstatement, or extension thereof
62106 refused, the Tax Commission shall give the owner of su ch license or
63107 permit, or applicant therefor, twenty (20) days’ notice by
64108 registered mail or certified mail with return rec eipt requested, of
65109 a hearing before said the Tax Commission, grantin g said such person
66110 an opportunity to show cau se why such action sh ould not be taken.
67111 If the notice has been mailed as required by this section, failur e
68112 of the person to have received actu al notice of the hearing shall
69113 neither invalidate nor be grounds for inva lidating any action taken
70114 at the hearing or pursuant to the h earing.
71-
72115 C. Within sixty (60) days of the date indicated on any notice
73116 of refusal to issue, extend, or reinstate any licen se, permit, or
74117 duplicate copy thereof, the applicant may file with the Tax
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75144 Commission a written protest signed by the applicant or the
76145 authorized agent of the applicant, stating the reasons the license,
77146 permit, or duplicate copy thereof should be issued an d requesting an
78147 administrative hearing. If a hearing is requested, the appl icant
79148 shall be given at least ten (10) days’ notice of the hearing.
80-
81149 D. Upon the cancellation of any license, permit, or duplicate
82150 copy thereof by the Tax Commission, all accrued t axes and penalties,
83151 although said such taxes and penalties are not, at the ti me of the
84152 cancellation, due and payable und er the terms of the state tax law
85153 imposing or levying such tax or taxes, shall become due and payab le
86154 concurrently with the cancellation of such license, permit, or
87155 duplicate copy thereof, and the licensee or perm ittee shall
88156 forthwith make a report covering the period of time not covered by
89157 preceding reports filed by said such person and ending with the date
90158 of the cancellation and shall p ay all such taxes and pen alties.
91-
92-ENR. S. B. NO. 600 Page 3
93-
94159 D. E. The Tax Commission may enter its orde r temporarily
95160 suspending any license, permit , or duplicate copy thereof pending a
96161 final hearing before it on the subject of the cancellation o f such
97162 license, permit, or duplicate copy thereof, and may give not ice of
98163 such temporary suspension at the same ti me that notice of its
99164 intention to cancel any licen se, permit, or duplicate copy or to
100165 refuse the issuance, reinstatement , or extension thereof is given,
101166 as provided by this secti on. After being given notice of any such
102167 order of suspension, it shall be un lawful for any person to continue
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103194 to operate his or her business under any such suspended license,
104195 permit, or duplicate copy thereof.
105-
106196 E. F. In the event any such person shall con tinue or threaten
107197 to continue such unlawful operations after having received proper
108198 notice of the suspension, cancellation, revocation , or refusal to
109199 issue, extend, or reinstate his or her license, permit, or duplicate
110200 copy thereof, upon complaint of the T ax Commission such person shall
111201 be enjoined from further operating or conduct ing such unlawful
112202 business. In all cases where injunctio n proceedings are brought
113203 under this article, the Commission shall not be required to furnish
114204 bond, and where notice of su spension, cancellation, revocatio n, or
115205 refusal to issue, extend, or reinstate any license, permit, or
116206 duplicate copy thereof has been given in accordance with the
117207 provisions of this section, no further notice shall be r equired
118208 before the issuance of a temp orary restraining order by the di strict
119209 court.
120-
121210 SECTION 2. AMENDATORY 68 O.S. 2021, Section 225, as last
122211 amended by Section 2 of Enrolled House Bill No. 2289 of the 1 st
123212 Session of the 59th Oklahoma Legislature, is amended to read a s
124213 follows:
125-
126214 Section 225. A. Any taxpayer aggrieved by any order, ruling,
127215 or finding of the Oklahoma Tax Commission directly affecting the
128216 taxpayer or aggrieved by a final order of the Tax Commission issued
129217 pursuant to subsection G of Section 221 of this t itle may appeal
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130244 therefrom directly to the Supreme Court of Oklahoma. Provided, any
131245 taxpayer appealing from a final order of the Tax Commission
132246 assessing a tax or an additional tax or denial of a claim for refund
133247 may opt to file an appeal in district court as provided in
134248 subsection D of this section.
135-
136-ENR. S. B. NO. 600 Page 4
137-
138249 B. Within thirty (30) days after the date of mailing to the
139250 taxpayer of the order, ruling, or finding complained of, the
140251 taxpayer desiring to appeal shall:
141-
142252 1. File a petition in error in the office of the Cle rk of the
143253 Supreme Court; and
144-
145254 2. Request that the Tax Commission prepare for filing with the
146255 Supreme Court, within thirty (30) days, the record of the appeal,
147256 certified by the Secretary of the Tax Commission, and consisting of
148257 any citations, findings, judg ments, motions, orders, pleadings and
149258 rulings, together with a transcript of all evidence introduced at
150259 any hearing relative thereto, or such portion of such citations,
151260 findings, judgments, motions, orders, pleadings, rulings, and
152261 evidence as the appealing parties and the Tax Commission m ay agree
153262 to be sufficient to present fully to the Court the questions
154263 involved.
155-
156264 C. Upon request of the taxpayer, the Tax Commission shall
157265 furnish the taxpayer a copy of the proceedings had in connection
158266 with the matter complained of.
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159292
160293 D. In lieu of an app eal to the Supreme Court, any taxpayer
161294 aggrieved by a final order of the Tax Commission assessing a tax or
162295 an additional tax or denial of a claim for refund may opt to file an
163296 appeal for a trial de novo in the district cour t of Oklahoma County
164297 or the county in which the taxpayer resides. If the amount in
165298 dispute exceeds Ten Thousand Dollars ($10,000.00), the appeal shall
166299 be heard by a district or associate district judge sitting without a
167300 jury. If the amount in dispute doe s not exceed Ten Thousand Dollars
168301 ($10,000.00), the appeal may be heard by a special judge sitting
169302 without a jury. An order resulting from a trial provided pursuant
170303 to this subsection shall be appealable directly to the Supreme Court
171304 of Oklahoma by either party. Such appeal shall be tak en in the
172305 manner and time provided by law for appeal to the Supreme Court from
173306 the district court in civil actions. Upon the filing of an appeal,
174307 the order of the district court shall be superseded and neither
175308 party shall be required to give bond. The pr ovisions of this
176309 subsection shall be applicable for tax periods beginning after the
177310 effective date of this act January 1, 2014. Provided, if the order
178311 applies to multiple tax periods which begin before and after the
179-
180-ENR. S. B. NO. 600 Page 5
181312 effective date of this act January 1, 2014, the appeal provided by
182313 this subsection shall be available to the aggrieved taxpayer.
183-
184314 E. If the appeal is from an order of the Tax Commission or a
185315 district court denying a refund of taxes previously paid and if upon
186316 final determination of the appeal, the order denying the refund is
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187343 reversed or modified, the taxes previously paid, together with
188344 interest thereon from the date of the filing of the petition in
189345 error at the rate provided in subsection A of Section 217 of thi s
190346 title, shall be refunded to th e taxpayer by the Tax Commission.
191-
192347 F. Such refunds and interest thereon shall be paid by the Tax
193348 Commission out of monies in the Tax Commission clearing account from
194349 subsequent collections from the same source as the origina l tax
195350 assessment, provided that in the event there are insufficie nt funds
196351 for refunds from subsequent collections from the same source, the
197352 refund shall be paid by the Tax Commission from monies appropriated
198353 by the Legislature to the special refund reserve account for such
199354 purposes as hereinafter provided. There is her eby created within
200355 the official depository of the State Treasury an agency special
201356 account for the Tax Commission for the purpose of making such
202357 refunds as may be required under this section, not otherwise
203358 provided. This account shall consist of monies ap propriated by the
204359 Legislature for the purpose of making refunds under this section.
205-
206360 G. If the appeal be from an order, judgment, finding, or ruling
207361 of the Tax Commission other than one asses sing a tax and from which
208362 a right of appeal is not otherwise spec ifically provided for in this
209363 article, the Uniform Tax Procedure Code, any aggrieved taxpayer may
210364 appeal from that order, judgment, finding, or ruling as provided in
211365 this section. The filing of such an appeal shall supersed e the
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212392 effect of such order, judgm ent, ruling, or finding of the Tax
213393 Commission.
214-
215394 H. This section shall be construed to provide to the taxpayer a
216395 legal remedy by action at law in any case where a tax, or the method
217396 of collection or enforcement thereof, or a ny order, ruling, finding,
218397 or judgment of the Tax Commission is complained of, or is sought to
219398 be enjoined in any action in any court of this state or the United
220399 States of America.
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223-ENR. S. B. NO. 600 Page 6
224400 I. All hearings held in proceedings pursu ant to this section
225401 shall be confidential and shall be held in clo sed court without
226402 admittance of any person other than interested parties, their
227403 counsel, and employees of the Oklahoma Tax Commission and its
228404 counsel. Confidential information Information designated by a party
229405 as confidential that is filed with or submitted to the Supreme Court
230406 or district court in conjunction with any proceeding pursuant to
231407 this section shall not constitute a public record and shall be
232408 sealed by the court. Access to confidential information shall be
233409 strictly controlled Any party seeking to file confidential materials
234410 shall place the materials in a sealed manila envelope clearly marked
235411 with the caption and case number, the word “CONFIDENTIAL”, and a
236412 reference to this section of the Oklahoma Statutes .
237-
238413 SECTION 3. AMENDATORY 68 O.S. 2021, Section 1364, as
239414 last amended by Section 7 of Enrolled House Bill No. 2289 of the 1 st
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240441 Session of the 59th Oklahoma Legislature, is amended to rea d as
241442 follows:
242-
243443 Section 1364. Permits to do business.
244-
245444 A. Every person desiring to engage in a business within this
246445 state who would be designated as a G roup One or Group Three vendor,
247446 pursuant to Section 1363 of this title, shall be required to secure
248447 from the Oklahoma Tax Commiss ion every three (3) years a written
249448 permit for a fee of Twenty Dollars ($20.00) prior to engaging in
250449 such business in this stat e. Each such person shall file with the
251450 Tax Commission an appli cation for a permit to engage in or transact
252451 business in this sta te, setting forth such information a s the Tax
253452 Commission may require. The application shall be signed by the
254453 owner of the business or representative of the business entity and
255454 as a natural person, and, in the case of a corporation, as a legally
256455 constituted officer thereof. To obtain a sales tax permit, an
257456 individual or sole proprietor must be at least eighteen (18) years
258457 of age. A parent or legal guardian may apply for a permit on behalf
259458 of an individual or sole proprietor who is not at least eighteen
260459 (18) years of age, provided the parent or legal guardian will be
261460 considered the authorized user responsible for remitting state t ax.
262-
263461 B. Upon receipt of an initial application, the Tax Commissi on
264462 may issue a probationary permit effective for six (6) months w hich
265463 will automatically renew for an additional thirty (30) months unless
464+the applicant receives written notification of the re fusal of the
266465
267-ENR. S. B. NO. 600 Page 7
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269491 Commission to renew the permit. If the applicant receives a Within
270492 twenty (20) days of the date of the written noti fication of the
271493 notice of refusal, t he applicant may request a hearing to show cause
272494 why the permit should be renewed. Upon re ceipt of a request for a
273495 hearing, the Tax Commission shall set t he matter for hearing and
274496 give ten (10) days' notice in writing o f the time and place of the
275497 hearing. At the hearing, the applicant shall set forth the
276498 qualifications of the applicant for a p ermit and proof of compliance
277499 with all state tax laws.
278-
279500 C. Holders of a probationary permit as provided in subsection B
280501 of this section shall not be permitted to pre sent the permit to
281502 obtain a commercial license plate for their motor vehicle as
282503 provided in Section 1133.1 of Title 47 of the Oklahoma Statutes.
283-
284504 D. Upon verification that the applicant is a Group Three
285505 vendor, the Tax Commission may require such applicant to furnish a
286506 surety bond or other security as the Commission may deem necessary
287507 to secure payment of taxes under this article, prior to issuance of
288508 a permit for the place of business set forth in the application for
289509 permit. Provided, the Tax Commission i s hereby authorized to set
290510 guidelines, by adoption of regulations, for the issuance of sale s
291511 tax permits. Pursuant to said the guidelines the Tax Commissi on may
292512 refuse to issue permits to any Group Three vendors, or any class of
293513 vendors included in the wh ole classification of Group Three vendors,
294514 if the Tax Commission determines that it is like ly this state will
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295541 lose tax revenue due to the difficulty of enf orcing this article for
296542 any reasons stated in subsection (T) paragraph 21 of Section 1354 of
297543 this title.
298-
299544 E. A separate permit for each additional place of business to
300545 be operated must be obta ined from the Tax Commission for a fee of
301546 Ten Dollars ($10.00). Such permit shall be good for a period of
302547 three (3) years. The Tax Commission shall grant and issue to each
303548 applicant a separate permit for each place of business in this
304549 state, upon proper application therefor and verification thereof by
305550 the Tax Commission.
306-
307551 F. A permit is not assignable and shall be valid only for t he
308552 person in whose name it is issued and for the transaction of
309553 business at the place designated therein. The permit shall at all
310-
311-ENR. S. B. NO. 600 Page 8
312554 times be conspicuously displayed at the place of business fo r which
313555 issued in a position where it can be easily seen. The pe rmit shall
314556 be in addition to all oth er permits required by the laws of this
315557 state. Provided, if the location of the business i s changed, such
316558 person shall file with the Tax Commission an app lication for a
317559 permit to engage in or transact business at the ne w location. Upon
318560 issuance of the permit to the new location of such business, no
319561 additional permit fee shall be due until the expiration of the
320562 permit issued to the previous location of such business.
321-
322563 G. It shall be unlawful for any person coming within the class
323564 designated as Group One or the class designated as Group Three to
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324591 engage in or transact a business of reselling tangi ble personal
325592 property or services within this state unless a wri tten permit or
326593 permits shall have been issued to such person. An y person who
327594 engages in a business s ubject to the provisions of this section
328595 without a permit or permits, or after a permit has been suspended,
329596 upon conviction, shall be guilty of a misdemean or punishable by a
330597 fine of not more than One Thousand Dollars ($1 ,000.00). Any person
331598 convicted of a second or subsequent violation hereof shall be guilty
332599 of a felony and punishable by a fine of not more than Five Thousand
333600 Dollars ($5,000.00) or by a term of imprisonment in the State
334601 Penitentiary custody of the Departm ent of Corrections for not more
335602 than two (2) years, or both such fine and imprisonment.
336-
337603 H. Any person operating under a permit as provided in this
338604 article shall, upon discontinuance of business by sale or otherwise,
339605 return such permit to the Tax Commissio n for cancellation, together
340606 with a remittance for any unpaid or accrued taxes. Failure to
341607 surrender a permit and pay any and all accrued taxes will be
342608 sufficient cause for the Tax Commission to refuse to issue a permit
343609 subsequently to such person to enga ge in or transact any other
344610 business in this state. In the case of a sale of any business, the
345611 tax shall be deemed to be due o n the sale of the fixtures and
346612 equipment, and the Tax Commission shall not issue a permit to
347613 continue or conduct the business to the purchaser until all tax
348614 claims due the State of Oklahoma this state have been settled.
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350641 I. All permits issued under the pro visions of this article
351642 shall expire three (3) years from the date of issuance at the close
352643 of business at each place or location of the business within this
353-
354-ENR. S. B. NO. 600 Page 9
355644 state. No refund of the fee shall be made if the business is
356645 terminated prior to the expiration o f the permit.
357-
358646 J. Whenever a holder of a permit fails to comply with any
359647 provisions of this article, the Tax Commission, after gi ving ten
360648 (10) twenty (20) days' notice in writing of the time and place of
361649 hearing to show cause why the permit should not be r evoked, may
362650 revoke or suspend the permit, the permit to be renewed upon removal
363651 of cause or causes of revocation or suspension. However, if a
364652 holder of a permit bec omes delinquent for a period of three (3)
365653 months or more in reporting or paying of any tax due under this
366654 article, any duly authorized agent of the Tax Commission may remove
367655 the permit from the taxpayer's premises and it shall be returned or
368656 renewed only upon the filing of proper reports and payment of all
369657 taxes due under this article.
370-
371658 K. Permits are not required of persons coming within the
372659 classification designated as Group Two. The Oklahoma Tax Commission
373660 shall issue a limited permit to Group Five vend ors. The permit
374661 shall be in such form as the Tax Commis sion may prescribe.
375-
376662 L. Nothing in this article shall be construed to allow a permit
377663 holder to purchase, tax exempt, anything for resale that the permit
378664 holder is not regularly in the business of rese lling.
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380691 M. All monies received pursuant to issuance of s uch permits to
381692 do business shall be paid to the State Treasurer and placed to the
382693 credit of the General Revenue Fund of the State Treasury.
383-
384694 N. Notwithstanding the provisions of Section 205 of this ti tle,
385695 the Oklahoma Tax Commission is authorized to releas e the following
386696 information contained in the Master Sales and Use Tax File to
387697 vendors:
388-
389698 1. Permit number;
390-
391699 2. Name in which permit is issued;
392-
393700 3. Name of business o peration if different from ownership
394701 (DBA);
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396702 4. Mailing address;
397-
398-ENR. S. B. NO. 600 Page 10
399-
400703 5. Business address;
401-
402704 6. Business class, North American Indus try Classification
403705 System (NAICS), or Standard Industrial Code Classification (SIC);
404706 and
405-
406707 7. Effective date and expiration or can cellation date of
407708 permit.
408-
409709 Release of such information shall be limited to tax remitters
410710 for the express purpose of determining the validity of sales permits
411711 presented as evidence of purchasers' sales tax resale status under
412712 this Oklahoma Tax Code.
413-
414713 The provisions of this subsection shall be s trictly interpreted
415714 and shall not be construed as permit ting the disclosure of any other
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736+21
737+22
738+23
739+24
740+
416741 information contained in the records and files of the Tax Commission
417742 relating to sales tax or to any other taxes.
418-
419743 This information may be provided on a subscription ba sis, with
420744 periodic updates, and sufficient fee charged, not to exceed One
421745 Hundred Fifty Dollars ($150.00) per year, to offset the
422746 administrative costs of providing the list. All revenue received by
423747 the Oklahoma Tax Comm ission from such fees shall be depos ited to the
424748 credit of the Oklahoma Tax Commission Revolving Fund. No liability
425749 whatsoever, civil or criminal, shall attach to any member of the Tax
426750 Commission or any employee thereof for any error or omission in the
427751 disclosure of information pursuant to t his subsection.
428-
429752 O. If the Tax Commission enters into th e Streamlined Sales and
430753 Use Tax Agreement under Section 1354.18 of this title, the Tax
431754 Commission is authorized to participate in its online sales and use
432755 tax registration system and shall not require the payment of the
433756 registration fees or other charges p rovided in this section from a
434757 vendor who registers within the online system if the vendor has no
435758 legal requirement to register.
436-
437759 SECTION 4. This act shall become effective November 1, 2023.
438760
439-
440-ENR. S. B. NO. 600 Page 11
441-Passed the Senate the 26th day of May, 2023.
442-
443-
444-
445- Presiding Officer of the Senate
446-
447-
448-Passed the House of Representatives the 26th day of May, 2023.
449-
450-
451-
452- Presiding Officer of the House
453- of Representatives
454-
455-OFFICE OF THE GOVERNOR
456-Received by the Office of the Governor this _______ _____________
457-day of ___________________, 20_______, at _______ o'clock _______ M.
458-By: _______________________________ __
459-Approved by the Governor of the State of Oklahoma this _____ ____
460-day of _________________ __, 20_______, at _______ o'clock _______ M.
461-
462- _________________________________
463- Governor of the State of Oklahoma
464-
465-
466-OFFICE OF THE SECRETARY OF STATE
467-Received by the Office of the Secretary of State this _______ ___
468-day of __________________, 20 _______, at _______ o'clock _______ M.
469-By: _________________________________
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