Oklahoma 2024 Regular Session

Oklahoma Senate Bill SB961

Introduced
2/6/23  
Refer
2/7/23  
Report Pass
2/13/23  
Refer
2/13/23  
Report Pass
2/27/23  
Engrossed
3/9/23  
Refer
3/29/23  
Refer
3/29/23  

Caption

Sales tax exemption; agriculture exemptions; modifying definitions; adding definition of game animals. Effective date.

Impact

The bill is expected to create a more favorable economic environment for local farmers and ranchers by facilitating easier and more cost-effective sales of agricultural goods. The removal of sales taxes on specific transactions may potentially lower consumer prices for food and other agricultural items. Additionally, this change could promote agricultural practices and encourage those involved in farming and ranching to invest further in their operations, ultimately benefiting the state's economy. It reflects a legislative effort aimed at supporting local agriculture and boosting production.

Summary

Senate Bill 961 aims to modify definitions and provisions related to sales tax exemptions for agricultural products in Oklahoma. The bill specifically revises the Oklahoma Statutes to include an expanded definition of what constitutes agricultural products and provides exemptions for a variety of transactions involving the direct sale of these products by producers. Notably, it includes definitions for 'game animals' and clarifies exemptions from sales tax for certain agricultural inputs such as feed, fertilizers, and other supplies necessary for agricultural production. If passed, this bill seeks to significantly impact the agricultural sector by reducing the tax burden on farmers and ranchers when they sell or use agricultural products and related necessities.

Sentiment

The sentiment surrounding SB961 appears to be primarily positive among stakeholders in the agricultural community. Farmers and ranchers view the bill as a necessary legislative move to alleviate some of the financial strains they face, particularly those related to taxation. There may be some concerns regarding enforcement and compliance with the revised definitions and regulations, but overall, the sentiment expressed by agricultural groups indicates a strong support for this adjustment to the tax code, viewing it as an essential step in promoting sustainability and growth in the sector.

Contention

While the bill garners widespread support, some contention may arise regarding the definitions presented within the bill, particularly around the inclusion of game animals and other newly defined categories. There are concerns that ambiguity in these definitions may lead to misunderstandings or manipulation of tax exemptions by those outside of genuine agricultural purposes. Additionally, while many legislators back the bill, some may question its long-term implications for state revenue, fearing that the elimination of these taxes could impact funding for other essential services.

Companion Bills

OK SB961

Carry Over Sales tax exemption; agriculture exemptions; modifying definitions; adding definition of game animals. Effective date.

Similar Bills

OK SB961

Sales tax exemption; agriculture exemptions; modifying definitions; adding definition of game animals. Effective date.

OK HB3738

Sales tax; agriculture exemption; modifying definition; defining terms; effective date.

OK HB1378

Revenue and taxation; sales tax exemptions; agriculture; definition to include timber; effective date.

OK HB3637

Revenue and taxation; agriculture sales tax exemption; forestry; effective date.

OK HB2350

Revenue and taxation; expanding definition; defining terms; effective date.

OK HB1242

Revenue and taxation; sales tax; agricultural exemptions; cervidae; effective date.

OK HB2350

Revenue and taxation; expanding definition; defining terms; effective date.

OK HB3466

Revenue and taxation; sales tax; agriculture; exemption; renewal; procedures; effective date.