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STATE OF OKLAHOMA
1st Session of the 60th Legislature (2025)
SENATE BILL 72 By: Kirt
AS INTRODUCED
An Act relating to income tax; amending 68 O.S. 2021,
Section 5011, which relates to the Sales Tax Relief
Act; modifying claim amounts for c ertain years;
updating statutory language; and providing an
effective date.
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. AMENDATORY 68 O.S. 2021, Section 5011, is
amended to read as follows:
Section 5011. A. Except as otherwise provided by this section,
beginning with the calendar year 1990 and for each calendar year
through 1998, and for calendar year 2003, any individual who is a
resident of and is domiciled in this state during the entire
calendar year for which the filing is made and whose gross household
income for such year does not exceed Twelve Thousand Dollars
($12,000.00) may file a claim for sales tax relief.
B. For calendar years 1999, 2002 , and 2004, any individual who
is a resident of and is domiciled in this state during the entire
calendar year for which th e filing is made may file a claim for
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sales tax relief if the gross household income for such year does
not exceed the following amounts:
1. For an individual not subject to the provisions of paragraph
2 of this subsection and claiming no allowable personal exemption
other than the allowable personal exemption for that individual or
the spouse of that individual, Fifteen Thousand Dollars
($15,000.00); or
2. For an individual clai ming one or more allowable personal
exemptions other than the allowable perso nal exemption for that
individual or the spouse of that individual, an individual with a
physical disability constituting a substantial handicap disability
to employment, or an in dividual who is sixty -five (65) years of age
or older at the close of the tax year, Thirty Thousand Dollars
($30,000.00).
C. For calendar years 2000, 2001, 2005 and following and 2005
through 2024, an individual who is a resident of and is domiciled in
this state during the entire calendar year for which the filing is
made may file a claim for sales tax relief if the gross household
income for such year does not exceed the following amounts:
1. For an individual not subject to the provisions of paragraph
2 of this subsection and claiming no allowable personal exemption
other than the allowable personal exemption for that individual or
the spouse of that individual, Twenty Thousand Dollars ($20,000.00);
or
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2. For an individual claiming one or more allowabl e personal
exemptions other than the allowable personal exemption for that
individual or the spouse of that individual, an individual with a
physical disability constituting a substantial handicap disability
to employment, or an individual who is sixty -five (65) years of age
or older at the close of the tax year, Fifty Thousand Dollars
($50,000.00).
D. The amount of the claim filed pursuant to the Sales Tax
Relief Act shall be Forty Dollars ($40.00) multiplied by the number
of allowable personal exemptions for calendar year 2024 and previous
calendar years.
E. For calendar year 20 25 and subsequent calendar years, an
individual who is a resident of and is domiciled in this state
during the entire calendar year for which the filing is made may
file a claim for sales tax relief in the following amounts,
multiplied by the number of allowable personal exemptions:
1. For an individual not subject to the provisions of paragraph
2 of this subsection and claiming no allowable personal exemption
other than the allow able personal exemption for that individual or
the spouse of that individual:
a. Two Hundred Dollars ($200.00) for an individual whose
household income for the year does not exceed Thirty -
five Thousand Dollars ($35,000.00), or
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b. One Hundred Dollars ($100. 00) for an individual whose
household income for the year does not exceed Forty
Thousand Dollars ($40,000.00); and
2. For an individual claiming one or more allowable personal
exemptions other than the allowable personal exemption for that
individual or the spouse of that individual, an individual with a
physical disability consti tuting a substantial disability to
employment, or an individual who is sixty -five (65) years of age or
older at the close of the tax year:
a. Two Hundred Dollars ($200.00) for an individual whose
household income for the year does not exceed Forty -
five Thousand Dollars ($45,000.00), or
b. One Hundred Fifty Dollars ($150.00) for an individual
whose household income for the year does not exceed
Fifty Thousand Dollars ($50,000.00).
F. As used in the Sales Tax Relief Act, “allowable personal
exemption” means a personal exemption to which the taxpayer would be
entitled pursuant to the provisions of the Oklahoma Income Tax Act,
except for:
1. The exemptions such taxpayer would be entitl ed to pursuant
to Section 2358 of this title if such taxpayer or spouse is blind or
sixty-five (65) years of age or older at the close of the tax year;
2. An exemption for a person convicted of a felony if during
all or any part of the calendar year for w hich the claim is filed
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such person was an inmate in the custody of the Depar tment of
Corrections; or
3. An exemption for a person if during all or any part of the
calendar year for which the claim is filed such person resided
outside of this state.
E. G. A person convicted of a felony shall not be permitted to
file a claim for sales tax relief pursuant to the provisions of
Sections 5010 through 5016 of this title for the period of time
during which the person is an inmate in the custody of the
Department of Corrections. Such period of time shall include the
entire calendar year if the person is in the custody of the
Department of Corrections during any part of the calendar year. The
provisions of this subsection shall not prohibit all other members
of the household of an inmate from filing a claim based upon the
personal exemptions to which the household members would be entitled
pursuant to the provisions of the Oklahoma Income Tax Act.
F. H. The Department of Corrections shall withhold up to fifty
percent (50%) of any money inmates receive for claims made pursuant
to the Sales Tax Relief Act prior to September 1, 1991, for costs of
incarceration.
G. I. For purposes of Section 139.105 of Title 17 of the
Oklahoma Statutes, the gross household income of any individual who
may file a claim for sales tax relief shall not exceed Twelve
Thousand Dollars ($12,000.00).
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SECTION 2. This act shall become effective November 1, 2025.
60-1-941 QD 12/19/2024 1:43:14 PM