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28	28	STATE OF OKLAHOMA
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30	30	1st Session of the 60th Legislature (2025)
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32	32	HOUSE BILL 1482 By: West (Tammy)
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38	38	AS INTRODUCED
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40	40	An Act relating to revenue and taxation; amending 68
41	41	O.S. 2021, Section 1354, which relates to sales tax;
42	42	modifying items subject t o sales tax to include due s
43	43	and fees paid at certain car washes; providing
44	44	definition; and providing an effective date .
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54	54	BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
55	55	SECTION 1. AMENDATORY 68 O.S. 2021, Sect ion 1354, is
56	56	amended to read as follows:
57	57	Section 1354. A. There is hereby le vied upon all sales, not
58	58	otherwise exempted in the Oklahoma Sales Tax Code, an excise tax of
59	59	four and one-half percent (4.5%) of the gross receipts or gross
60	60	proceeds of each sale of the following:
61	61	1. Tangible personal property, except newspapers and
62	62	periodicals;
63	63	2. Natural or artificial gas, electricity, ice, steam, or any
64	64	other utility or public service, except water, sewage and refuse.
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91	91	Provided, the rate of four and one -half percent (4.5%) shall not
92	92	apply to sales subject to the provisions of paragraph 6 of Section
93	93	1357 of this title;
94	94	3. Transportation for hire to persons by common carriers,
95	95	including railroads both steam and electric, motor transportation
96	96	companies, pullman car companies, airlines, and other means of
97	97	transportation for hire, excluding:
98	98	a. transportation services provided by a tourism service
99	99	broker which are incidental to the rendition of
100	100	tourism brokerage services by such broker to a
101	101	customer regardless of w hether or not such
102	102	transportation services are actually owned and
103	103	operated by the tourism service broker. For purposes
104	104	of this subsection, "tourism service broker " means any
105	105	person, firm, association or corporation or any
106	106	employee of such person, firm, as sociation or
107	107	corporation which, for a fee, commission or other
108	108	valuable consideration, arranges or offers to arrange
109	109	trips, tours or other vacation or recreational travel
110	110	plans for a customer, and
111	111	b. transportation services provided by a funeral
112	112	establishment to family members and other persons for
113	113	purposes of conducting a funeral i n this state;
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140	140	4. Intrastate, interstate and international telecommunications
141	141	services sourced to this state in accordance with Section 1354.30 of
142	142	this title and ancillary servic es. Provided:
143	143	a. the term "telecommunications services " shall mean the
144	144	electronic transmission, conveyance, or routing of
145	145	voice, data, audio, video, or any other information or
146	146	signals to a point, or between or among points. The
147	147	term "telecommunications services" includes such
148	148	transmission, conveyance, or routing in which computer
149	149	processing applications are used to act on the form,
150	150	code or protocol of the content for purposes of
151	151	transmission, conveyance or routing without regard to
152	152	whether such service i s referred to as voice -over
153	153	Internet protocol services or is classified by the
154	154	Federal Communications Commission as enhanced or value
155	155	added. "Telecommunications services " do not include:
156	156	(1) data processing and information services that
157	157	allow data to be generated, acquired, stored,
158	158	processed, or retrieved and delivered by an
159	159	electronic transmission to a purchaser where such
160	160	purchaser's primary purpose for the underlying
161	161	transaction is the processed data or information,
162	162	(2) installation or maintenance of wi ring or
163	163	equipment on a customer 's premises,
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190	190	(3) tangible personal property,
191	191	(4) advertising, including but not limited to
192	192	directory advertising,
193	193	(5) billing and collection services provided to third
194	194	parties,
195	195	(6) Internet access services ,
196	196	(7) radio and television audio and video programming
197	197	services, regardless of the medium, includi ng the
198	198	furnishing of transmission, conveyance and
199	199	routing of such services by the programming
200	200	service provider. Radio and television audio and
201	201	video programming services shall i nclude, but not
202	202	be limited to, cable service as defined in 47
203	203	U.S.C. 522(6) and audio and video programming
204	204	services delivered by commercial mobile radio
205	205	service providers, as defined in 47 C.F.R. 20.3,
206	206	(8) ancillary services, or
207	207	(9) digital products deliv ered electronically,
208	208	including but not limited to, software, music,
209	209	video, reading materials or ring tones,
210	210	b. the term "interstate" means a "telecommunications
211	211	service" that originates in one United States state,
212	212	or a United States territory or possession , and
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239	239	terminates in a different United States state or a
240	240	United States territory or possession,
241	241	c. the term "intrastate" means a telecommunications
242	242	service that originates in one United States state or
243	243	a United States territory or possession, and
244	244	terminates in the same United States state or a United
245	245	States territory or possession,
246	246	d. the term "ancillary services" means services that are
247	247	associated with or incidental to the provision of
248	248	telecommunications services, including but not limited
249	249	to "detailed telecommunications billing ", "directory
250	250	assistance", "vertical service", and "voice mail
251	251	services",
252	252	e. in the case of a bundled transaction that includes
253	253	telecommunication service, ancillary service, Internet
254	254	access or audio or video programming service:
255	255	(1) if the price is attributable to products that are
256	256	taxable and products that ar e nontaxable, the
257	257	portion of the price attributable to the
258	258	nontaxable products may be subject to tax unless
259	259	the provider can identify by reasonable and
260	260	verifiable standards such portion for its books
261	261	and records kept in the regular course of
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288	288	business for other purposes, including, but not
289	289	limited to, nontax purposes, and
290	290	(2) the provisions of this paragraph shall apply
291	291	unless otherwise provided by federal law, and
292	292	f. a sale of prepaid calling service or prepaid wireless
293	293	calling service shall be taxable at t he time of sale
294	294	to the customer;
295	295	5. Telecommunications nonrecurring charges, which means an
296	296	amount billed for the installation, connection, change or initiation
297	297	of telecommunications services received by a customer;
298	298	6. Printing or printed matter of all types, kinds, or character
299	299	and, except for services of printing, copying or photocopying
300	300	performed by a privately owned scientific and educational library
301	301	sustained by monthly or annual dues paid by members sharing the use
302	302	of such services with students int erested in the study of geology,
303	303	petroleum engineering or related subjects, any service of printing
304	304	or overprinting, including the copying of information by mimeograph,
305	305	multigraph, or by otherwise duplicating written or printed matter in
306	306	any manner, or the production of microfiche containing information
307	307	from magnetic tapes or other media furnished by customers;
308	308	7. Service of furnishing rooms by hotel, apartment hotel,
309	309	public rooming house, motel, public lodging house, or tourist camp;
310	310	8. Service of furnis hing storage or parking privileges by auto
311	311	hotels or parking lots;
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338	338	9. Computer hardware, software, coding sheets, cards, magnetic
339	339	tapes or other media on which prewritten progra ms have been coded,
340	340	punched, or otherwise recorded, including the gross receipts from
341	341	the licensing of software programs;
342	342	10. Foods, confections, and all drinks sold or dispensed by
343	343	hotels, restaurants, or other dispensers, and sold for immediate
344	344	consumption upon the premises or delivered or carried away from the
345	345	premises for consumption elsewhere;
346	346	11. Advertising of all kinds, types, and characters, including
347	347	any and all devices used for advertising purposes except those
348	348	specifically exempt pursuant to t he provisions of Section 1357 of
349	349	this title;
350	350	12. Dues or fees to clubs including free or complimentary dues
351	351	or fees which have a value equivalent to the charge that would have
352	352	otherwise been made, including any fees paid for the use of
353	353	facilities or services rendered at a health spa or club or any
354	354	similar facility or business;
355	355	13. Dues or fees for car wash memberships, clubs, or any other
356	356	type of periodic payment plans for the use of automatic tunnel car
357	357	washes. The term "automatic tunnel car wash" means washing a
358	358	vehicle by mechanical means, where the only activities performed by
359	359	an employee include one or more of the following:
360	360	a. receiving payment for the transaction,
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387	387	b. guiding the vehicle into the entrance or exit of the
388	388	conveyor,
389	389	c. applying low-pressure spray of chemicals to the
390	390	vehicle prior to the cleaning of the vehicle, or
391	391	d. placing protective tape or covers on the vehicle prior
392	392	to cleaning.
393	393	The term "automatic tunnel car wash" does not include self -
394	394	service car washes without automatic car wash ing mechanical
395	395	components or any activity whereby an employee physically touches
396	396	the vehicle for the purpose of cleaning or restoring the vehicle,
397	397	enters or cleans any part of the interior of the vehicle, or
398	398	performs an activity on the vehicle other than t hose listed above;
399	399	14. Tickets for admission to or voluntary contributions ma de to
400	400	places of amusement, sports, entertainment, exhibition, display, or
401	401	other recreational events or activities, including free or
402	402	complimentary admissions which have a value e quivalent to the charge
403	403	that would have otherwise been made; provided, that the state tax
404	404	generated from the sale of tickets for admission by an aquarium
405	405	exempt from taxation pursuant to the provisions of the Internal
406	406	Revenue Code, 26 U.S.C., Section 501(c )(3), or owned or operated by
407	407	a public trust or political subdivision of this state, shall be
408	408	collected and disbursed to the nonprofit organization, public trust
409	409	or political subdivision responsible for the aquarium 's operations
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436	436	for use by that entity for promoting visitation primarily to out -of-
437	437	state residents;
438	438	14. 15. Charges made for the privilege of entering or engaging
439	439	in any kind of activity, such as tennis, racquetball, or handball,
440	440	when spectators are charged no admission fee;
441	441	15. 16. Charges made for the privilege of using items for
442	442	amusement, sports, entertainment, or rec reational activity, such as
443	443	trampolines or golf carts;
444	444	16. 17. The rental of equipment for amusement, sports,
445	445	entertainment, or other recreational activities, such as bowling
446	446	shoes, skates, golf carts, or other sports or athletic equipment;
447	447	17. 18. The gross receipts from sales from any vending machine
448	448	without any deduction for rental to locate the vending machine on
449	449	the premises of a person who is not the owner or any other
450	450	deductions therefrom;
451	451	18. 19. The gross receipts or gross proceeds from the rent al or
452	452	lease of tangible personal property, including rental or lease of
453	453	personal property when the rental or lease agreement requires the
454	454	vendor to launder, clean, repair, or oth erwise service the rented or
455	455	leased property on a regular basis, without any deduction for the
456	456	cost of the service rendered. If the rental or lease charge is
457	457	based on the retail value of the property at the time of making the
458	458	rental or lease agreement and the expected life of the property, and
459	459	the rental or lease charge is separate ly stated from the service
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486	486	cost in the statement, bill, or invoice delivered to the consumer,
487	487	the cost of services rendered shall be deducted from the gross
488	488	receipts or gross pro ceeds;
489	489	19. 20. Flowers, plants, shrubs, trees, and other floral items,
490	490	whether or not produced by the vendor, sold by persons engaged in
491	491	florist or nursery business in this state, including all orders
492	492	taken by an Oklahoma business for delivery in another state. All
493	493	orders taken outside this state for delivery within this state sha ll
494	494	not be subject to the taxes levied in this section;
495	495	20. 21. Tangible personal property sold to persons, peddlers,
496	496	solicitors, or other salesmen, for resale when there is like lihood
497	497	that this state will lose tax revenue due to the difficulty of
498	498	enforcing the provisions of the Oklahoma Sales Tax Code because of:
499	499	a. the operation of the business,
500	500	b. the nature of the business,
501	501	c. the turnover of independent contractors,
502	502	d. the lack of place of business in which to display a
503	503	permit or keep records,
504	504	e. lack of adequate records,
505	505	f. the fact that the persons are minors or transients,
506	506	g. the fact that the persons are engaged in service
507	507	businesses, or
508	508	h. any other reasonable reason;
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535	535	21. 22. Any taxable services and tangible personal property
536	536	including materials, supplies, and equipment sold to contractors for
537	537	the purpose of developing and improving real estate even though said
538	538	real estate is intended for resale as real property, hereby declared
539	539	to be sales to consumers or users, however, taxable materials,
540	540	supplies and equipment sold to contractors as provided by this
541	541	subsection which are purchased as a result of and subsequent to the
542	542	date of a contract entered into either prior to the e ffective date
543	543	of any law increasing the rate of sales tax imposed by this article,
544	544	or entered into prior to the effective date of an ordinance or other
545	545	measure increasing the sales tax levy of a political subdivision
546	546	shall be subject to the rate of sales t ax applicable, as of the date
547	547	such contract was entered into, to sales of such materials, supplies
548	548	and equipment if such purchases are required in order to complete
549	549	the contract. Such rate shall be applicable to purchases made
550	550	pursuant to the contract or any change order under the contract
551	551	until the contract or any change order has been completed, accepted
552	552	and the contractor has been discharged from any further obligation
553	553	under the contract or change order or until two (2) years from the
554	554	date on which the contract was entered into whichever occurs first.
555	555	The increased sales tax rat e shall be applicable to all such
556	556	purchases at the time of sale and the contractor shall file a claim
557	557	for refund before the expiration of three (3) years after the date
558	558	of contract completion or five (5) years after the contract was
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585	585	entered into, whichever occurs earlier. However, the Oklahoma Tax
586	586	Commission shall prescribe rules and regulations and shall provide
587	587	procedures for the refund to a contractor of sales taxes collected
588	588	on purchases eligible for the lower sales tax rate authorized by
589	589	this subsection;
590	590	22. 23. Any taxable services and tangible personal property
591	591	sold to persons who are primarily engaged in selling their services,
592	592	such as repairmen, hereby declared to be sal es to consumers or
593	593	users; and
594	594	23. 24. Canoes and paddleboats as defined in Section 4002 of
595	595	Title 63 of the Oklahoma Statutes.
596	596	B. All solicitations or advertisements in print or electronic
597	597	media by Group Three vendors, for the sale of tangible property to
598	598	be delivered within this state, shall contain a notice that the sale
599	599	is subject to Oklahoma sales tax, unless the sale is exempt from
600	600	such taxation.
601	601	SECTION 2. This act shall become effective November 1, 2025.
602	602
603	603	60-1-12148 AO 12/19/24

Oklahoma 2025 Regular Session

Oklahoma House Bill HB1482 Compare Versions