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ENGROSSED HOUSE
BILL NO. 1183 By: Grego and Bashore of the
House
and
Frix of the Senate
[ revenue – taxation – vehicles – tax – value –
effective date ]
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. AMENDATORY 68 O.S. 2021, Section 2104, as
amended by Section 237, Chapter 282, O.S.L. 2022 (68 O.S. Supp.
2024, Section 2104), is amended to read as follows:
Section 2104. A. The value of any motor vehicle, except a
manufactured home, for the purposes of the excise tax levied by
Section 2103 of this title, shall be determined as of the time the
person applying for a certificate of title thereto obtained either
ownership or possession of the vehicle, which shall be presumed to
be the actual date of the sale or other transfer of ownership, and
assignment of the certificate of title.
B. The value of any vehicle, for purposes of the excise tax
levied by Section 2103 of this title, shall be the actual sales
price of such a vehicle before any discounts or cr edits are given
for a trade-in. However, the value of the vehicle prior to the
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subtraction of such discounts or credits for a trade -in shall be
required to be within twenty percent (20%) of the average retail
price value of such vehicle as listed in the a utomotive reference
material prescribed by Service Oklahoma . The actual sales price of
the vehicle, which total shall be the basis of the motor vehicle
excise tax, as well as the number of tires on the vehicle and the
tire rim diameters, shall be entered on the bill of sale furnished
by the seller to the purchaser, or on such other form as may be
prescribed by Service Oklahoma.
Upon receipt of the properly completed bill of sale or other
form as prescribed by Service Oklahoma, and the payment of all
applicable taxes and fees, Service Oklahoma or an appointed licensed
operator shall issue a vehicle certificate of title in accordance
with the provisions of the Oklahoma Vehicle License and Registration
Act.
SECTION 2. This act shall become eff ective November 1, 2025.
Passed the House of Representatives the 13th day of March, 2025.
Presiding Officer of the House
of Representatives
Passed the Senate the ____ day of __________, 2025.
Presiding Officer of the Senate