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53	53	STATE OF OKLAHOMA
54	54
55	55	1st Session of the 59th Legislature (2023)
56	56
57	57	SENATE BILL 983 By: Jech
58	58
59	59
60	60
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62	62
63	63	AS INTRODUCED
64	64
65	65	An Act relating to sales and use tax; amending 68
66	66	O.S. 2021, Sections 1355 and 1404, which relate to
67	67	exemptions; modifying exemption for pu rchase of motor
68	68	vehicle; updating statutory references; providing an
69	69	effective date; and declaring an emergency .
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75	75	BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
76	76	SECTION 1. AMENDATORY 68 O.S. 2021, Section 1355, is
77	77	amended to read as follows:
78	78	Section 1355. There are hereby specifically exempted from the
79	79	tax levied pursuant to the provisions of Section 1350 et seq. of
80	80	this title:
81	81	1. Sale of gasoline, motor fuel, methanol, “M-85” which is a
82	82	mixture of methanol an d gasoline containing at least eighty -five
83	83	percent (85%) methanol, compressed natural gas, liquefied natural
84	84	gas, or liquefied petroleum gas on which the Motor Fuel Tax,
85	85	Gasoline Excise Tax, Special F uels Tax or the fee in lieu of Special
86	86	Fuels Tax levied in Section 500.1 et seq., Section 601 et seq. or
87	87	Section 701 et seq. of this title has been, or will be paid;
88	88
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139	139	2. For the sale of motor vehicles or any optional equipment or
140	140	accessories attached to mo tor vehicles on which the Oklahoma Motor
141	141	Vehicle Excise Tax levied in Section 2101 et seq. of this title has
142	142	been, or will be paid , all but a portion of the levy provided under
143	143	Section 1354 of this title, equal to one and twenty -five-hundredths
144	144	percent (1.25%) of the gross receipts of such sales. Provided, the
145	145	sale of motor vehicles shall not be subject to any sales and use
146	146	taxes levied by cities, counties or other jurisdictions of the
147	147	state;
148	148	3. Sale of crude petroleum or natural or casinghead gas and
149	149	other products subject to gross production tax pursuant to the
150	150	provisions of Section 1001 et seq. and Section 1101 et seq. of this
151	151	title. This exemption shall not apply when such products are sold
152	152	to a consumer or user for consumption or use, except when use d for
153	153	injection into the earth for the purpose of promot ing or
154	154	facilitating the production of oil or gas. This paragraph shall not
155	155	operate to increase or repeal the gross production tax levied by the
156	156	laws of this state;
157	157	4. Sale of aircraft on which the t ax levied pursuant to the
158	158	provisions of Sections 6001 th rough 6007 of this title has been, or
159	159	will be paid or which are specifically exempt from such tax pursuant
160	160	to the provisions of Section 6003 of this title;
161	161	5. Sales from coin-operated devices on whic h the fee imposed by
162	162	Sections 1501 through 1512 of this title has been paid;
163	163
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214	214	6. Leases of twelve (12) months or more of motor vehicles in
215	215	which the owners of the vehicles have paid the vehicle excise tax
216	216	levied by Section 2103 of this title;
217	217	7. Sales of charity game equipment on which a tax is levied
218	218	pursuant to the Oklahoma Charity Games Act, Section 401 et seq. of
219	219	Title 3A of the Oklahoma Statutes, or which is sold to an
220	220	organization that is:
221	221	a. a veterans’ organization exempt from taxation pursuant
222	222	to the provisions of paragraph (4), (7), (8), (10) or
223	223	(19) of subsection (c) of Section 501 of the United
224	224	States Internal Revenue Code of 1986, as amended, 26
225	225	U.S.C., Section 501(c) et seq.,
226	226	b. a group home for mentally disabled individuals exempt
227	227	from taxation pursuant to the provisions of paragraph
228	228	(3) of subsection (c) of Section 501 of the United
229	229	States Internal Revenue Code of 1986, as amended, 26
230	230	U.S.C., Section 501(c) et seq., or
231	231	c. a charitable health care organization which is exempt
232	232	from taxation pursuant to the provisions of paragraph
233	233	(3) of subsection (c) of Section 501 of the United
234	234	States Internal Revenue Code of 1986, as amended, 26
235	235	U.S.C., Section 501(c) et seq.;
236	236	8. Sales of cigarettes or tobacco products to:
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288	288	a. a federally recognized Indian tr ibe or nation which
289	289	has entered into a compact with the State of Oklahoma
290	290	pursuant to the provisions of subsection C of Section
291	291	346 of this title or to a licensee of such a tribe or
292	292	nation, upon which the payment in lieu of taxes
293	293	required by the compact ha s been paid, or
294	294	b. a federally recognized Indian tribe o r nation or to a
295	295	licensee of such a tribe or nation upon which the tax
296	296	levied pursuant to the provisions of Section 349.1 or
297	297	Section 426 of this title has been paid;
298	298	9. Leases of aircraft upon which the owners have paid the
299	299	aircraft excise tax levied by S ection 6001 et seq. of this title or
300	300	which are specifically exempt from such tax pursuant to the
301	301	provisions of Section 6003 of this title;
302	302	10. The sale of low -speed or medium-speed electrical vehicle s
303	303	on which the Oklahoma Motor Vehicle Excise Tax levied in Section
304	304	2101 et seq. of this title has been or will be paid;
305	305	11. Effective January 1, 2005, sales of cigarettes on which the
306	306	tax levied in Section 301 et seq. of this title or tobacco products
307	307	on which the tax levied in Section 401 et seq. of this tit le has
308	308	been paid; and
309	309	12. Sales of electricity at charging stations as defined by
310	310	Section 2 of this act Section 6502 of this title when the
311	311	electricity is sold by a charging station owner or operator for
312	312
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363	363	purposes of charging an electric vehicle as defined b y Section 2 of
364	364	this act Section 6502 of this title and the tax imposed pursuant to
365	365	Section 4 of this act Section 6504 of this ti tle is collected and
366	366	remitted to the Oklahoma Tax Commission.
367	367	SECTION 2. AMENDATORY 68 O.S. 2021, Section 1404, is
368	368	amended to read as follows:
369	369	Section 1404. The provisions of Section 1401 et seq. of this
370	370	title shall not apply:
371	371	1. In respect to the use of any article of tangible personal
372	372	property brought into the State of Oklahoma by a nonresident
373	373	individual, visiting in this state, for his or her personal use or
374	374	enjoyment, while within the state;
375	375	2. In respect to the use of tangible personal property
376	376	purchased for resale before being used;
377	377	3. In respect to the use of any article of tangible personal
378	378	property on which a tax, equal to o r in excess of that levied by
379	379	Section 1401 et seq. of this title, has been paid by the person
380	380	using such tangible personal property in this state, whether such
381	381	tax was levied under the laws of this state or some other state of
382	382	the United States. If any ar ticle of tangible personal property has
383	383	already been subjected to a tax, by this or any other state, in
384	384	respect to its sale or use, in an amount less than the tax imp osed
385	385	by Section 1401 et seq. of this title, the provisions of Section
386	386	1401 et seq. of this title shall apply to it by a rate measured by
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438	438	the difference only between the rate herein provided and the rate by
439	439	which the previous tax upon the sale or use was co mputed. Provided,
440	440	that no credit shall be given for taxes paid in another state, if
441	441	that state does not grant like credit for taxes paid in Oklahoma;
442	442	4. In respect to the use of tangible personal property now
443	443	specifically exempted from taxation under Okl ahoma Sales Tax Code.
444	444	Provided, for the sale of motor veh icles or any optional equipment
445	445	or accessories attached to motor vehicles on which the Oklahoma
446	446	Motor Vehicle Excise Tax levied pursuant to Sections 2101 through
447	447	2108 of this title has been, or will be paid, the exceptions shall
448	448	apply to all but a portion of the levy provided under Secti on 1402
449	449	of this title, equal to one and twenty -five-hundredths percent
450	450	(1.25%) of the purchase price. Provided further, the sale of motor
451	451	vehicles shall not be subje ct to any sales and use taxes levied by
452	452	cities, counties or other jurisdictions of the sta te;
453	453	5. In respect to the use of any article or tangible personal
454	454	property brought into the state by an individual with intent to
455	455	become a resident of this state wher e such personal property is for
456	456	such individual’s personal use or enjoyment;
457	457	6. In respect to the use of any article of tangible personal
458	458	property used or to be used by co mmercial airlines or railroads;
459	459	7. In respect to livestock purchased outside this s tate and
460	460	brought into this state for feeding or breeding p urposes, and which
461	461	is later resold; and
462	462
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513	513	8. Effective January 1, 1991, in respect to the use of rail
514	514	transportation cars to haul coal to coal -fired plants located in
515	515	this state which generate electr ic power.
516	516	SECTION 3. This act shall becom e effective July 1, 2023.
517	517	SECTION 4. It being immediately necessary for the preservation
518	518	of the public peace, health or safety, an emergency is hereby
519	519	declared to exist, by reason w hereof this act shall take effect and
520	520	be in full force fro m and after its passage and approval.
521	521
522	522	59-1-327 QD 1/19/2023 12:05:12 PM

Oklahoma 2024 Regular Session

Oklahoma Senate Bill SB983 Compare Versions