Oklahoma 2025 Regular Session

Oklahoma Senate Bill SB231

Introduced
2/3/25  
Refer
2/4/25  
Report Pass
2/24/25  

Caption

Sales tax; expanding items eligible for the August sales tax holiday. Effective date.

Impact

If enacted, SB231 will enhance the existing sales tax holiday by making more items eligible for exemption, thus potentially increasing consumer spending during the designated weekend. This change is also expected to encourage participation from retailers, who may attract more customers due to the added incentive of tax-free shopping. Additionally, the bill aims to ease the financial constraints on parents by reducing the overall cost of required school supplies and clothing during crucial sales periods.

Summary

Senate Bill 231 (SB231) aims to amend the sales tax statute in Oklahoma, specifically altering the provisions that govern the sales tax holiday occurring in August each year. The bill modifies the items that qualify for exemption from sales tax during this holiday, allowing a broader range of goods, particularly focusing on school supplies, clothing, and educational materials. The intent is to alleviate the financial burden on families during the back-to-school shopping season by providing tax relief on essential items.

Contention

The bill's discussion may involve various points of contention, primarily related to its impact on state revenue. Critics may express concern that expanding the list of exempt items could significantly reduce the amount of sales tax collected by the state, which is utilized for various public services. Furthermore, there may be debates around the fairness of the exemptions, considering that certain groups may benefit more from these tax breaks than others, potentially leading to calls for a more equitable approach to taxation during the shopping holiday.

Companion Bills

No companion bills found.

Previously Filed As

OK SB882

Driving under the influence; modifying bail provisions related to charges of driving under the influence. Effective date.

OK SB434

County employees' retirement systems; increasing maximum amount of total employer and employee contributions. Effective date. Emergency.

OK SB201

Schools; establishing minimum salary schedule for teachers. Effective date. Emergency.

OK SB936

Tobacco and vapor products; modifying applicability of fines under the Prevention of Youth Access to Tobacco Act. Effective date.

OK SB327

Income tax; modifying marginal income tax brackets for certain tax years. Effective date.

OK SB292

Income tax; modifying certain income tax rate for certain tax years. Effective date.

OK SB290

Tax; modifying certain income tax rates for certain tax years. Effective date.

OK HB2140

Revenue and taxation; Ad Valorem Tax Code; definitions; classifications of property; valuation procedures; effective date.

Similar Bills

No similar bills found.