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OK SB2

OK SB2
Taxation of motor vehicle sales; limiting time period during which sales and use tax levies apply; providing exception. Effective date. Emergency.


summary

Introduced
02/04/2019
In Committee
02/05/2019
Crossed Over
Passed
Dead
05/29/2020

Introduced Session

2020 Regular Session

Bill Summary

An Act relating to taxation of motor vehicle sales; amending 68 O.S. 2011, Sections 1355, as last amended by Section 1, Chapter 356, O.S.L. 2017, 1361, as last amended by Section 3, Chapter 356, O.S.L. 2017, 1402, as amended by Section 4, Chapter 356, O.S.L. 2017, 1404, as amended by Section 5, Chapter 356, O.S.L. 2017 and 2106, as amended by Section 2, Chapter 356, O.S.L. 2017 (68 O.S. Supp. 2018, Sections 1355, 1361, 1402, 1404 and 2106), which relate to application of tax and related exemptions; limiting time period during which specified sales and use tax levies apply; limiting time period during which certain procedures apply; providing exception to certain exclusion from in lieu nature of tax; providing an effective date; and declaring an emergency.

AI Summary

This bill amends provisions related to the taxation of motor vehicle sales in Oklahoma. It limits the time period during which certain sales and use tax levies apply to motor vehicle sales, while providing an exception to the "in lieu" nature of the motor vehicle excise tax. The bill also specifies the effective date of the changes and declares an emergency, allowing the bill to take effect immediately upon passage and approval.

Committee Categories

Budget and Finance

Sponsors (1)

Last Action

Second Reading referred to Finance (on 02/05/2019)

bill text


bill summary

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bill summary

Document Type Source Location
State Bill Page http://www.oklegislature.gov/BillInfo.aspx?Bill=sb2&Session=2000
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