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OK SB422

Revenue and taxation; agricultural sales tax exemptions; requiring Tax Commission certain proof of exemption. Effective date. Emergency.


summary

Introduced
02/01/2021
In Committee
04/07/2021
Crossed Over
03/08/2021
Passed
05/25/2021
Dead
Signed/Enacted/Adopted
05/28/2021

Introduced Session

2021 Regular Session

Bill Summary

An Act relating to the Agriculture Enhancement and Diversification Program; amending 2 O.S. 2011, Sections 5-3.2, as last amended by Section 1, Chapter 123, O.S.L. 2015 and 5-3.4, as amended by Section 3, Chapter 123, O.S.L. 2015 (2 O.S. Supp. 2020, Sections 5-3.2 and 5-3.4), which relate to the purpose and categories of the program, and grants and loan criteria; removing purpose; modifying and removing categories; removing authorization for matching funds; removing and modifying preferences and exclusions; requiring nondisclosure pursuant to the Oklahoma Open Records Act; removing authorization for executive sessions by the Board under certain circumstances; exempting certain advisory meeting from the Oklahoma Open Meeting Act; updating statutory language; and providing an effective date. AUTHORS: Remove Representative Burns as principal House author and substitute with Representative Kerbs Add Representative Burns as coauthor AMENDMENT NO. 1. Delete the title, enacting clause and entire bill and replace with: "[ revenue and taxation - agricultural sales tax exemptions - effective date - emergency ]

AI Summary

This bill amends the existing law to change the requirements for agricultural sales tax exemptions in Oklahoma. It allows the Oklahoma Tax Commission to accept various forms and documents as proof of eligibility for the exemptions, including IRS tax forms, a one-page business description form, and other documents at the Commission's discretion. The bill also removes the requirement for out-of-state custom farming operations to provide proof that the purchased items will be used outside of Oklahoma. The bill takes effect on July 1, 2021 and contains an emergency clause to make it effective immediately upon passage and approval.

Committee Categories

Agriculture and Natural Resources

Sponsors (27)

Last Action

Approved by Governor 05/28/2021 (on 05/28/2021)

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bill summary

Document Type Source Location
State Bill Page http://www.oklegislature.gov/BillInfo.aspx?Bill=sb422&Session=2200
State Bill Page http://www.oklegislature.gov/BillInfo.aspx?Bill=sb422&Session=2100
BillText http://webserver1.lsb.state.ok.us/cf_pdf/2021-22%20ENR/SB/SB422%20ENR.PDF
Fiscal Note/Analysis - House: Conference Committee Report http://webserver1.lsb.state.ok.us/cf_pdf/2021-22%20SUPPORT%20DOCUMENTS/BILLSUM/House/SB422%20CCR%20BILLSUM.PDF
Fiscal Note/Analysis - Senate: Conference Committee Report http://webserver1.lsb.state.ok.us/cf_pdf/2021-22%20SUPPORT%20DOCUMENTS/BILLSUM/Senate/SB422%20CCR%20BILLSUM.PDF
BillText http://webserver1.lsb.state.ok.us/cf_pdf/2021-22%20COMMITTEE%20SUBS/SCCS/SB422%20CCS.PDF
Fiscal Note/Analysis - Senate: SB422 HASB FI http://webserver1.lsb.state.ok.us/cf_pdf/2021-22%20SUPPORT%20DOCUMENTS/impact%20statements/fiscal/Senate/SB422%20HASB%20FI.PDF
BillText http://webserver1.lsb.state.ok.us/cf_pdf/2021-22%20AMENDMENTS/Amendment%20&%20Engr/SB422%20HASB%20&%20ENGR.PDF
House Floor 1 Floor Amendment by HILBERT http://webserver1.lsb.state.ok.us/cf_pdf/2021-22%20FLOOR%20AMENDMENTS/House/SB422%20FA1%20HILBERTKY-CC.PDF
Fiscal Note/Analysis - House: Committee Substitute http://webserver1.lsb.state.ok.us/cf_pdf/2021-22%20SUPPORT%20DOCUMENTS/BILLSUM/House/SB422%20CS%20BILLSUM.PDF
BillText http://webserver1.lsb.state.ok.us/cf_pdf/2021-22%20COMMITTEE%20SUBS/HCSS/SB422%20HCS.PDF
BillText http://webserver1.lsb.state.ok.us/cf_pdf/2021-22%20FLR/HFLR/SB422%20HFLR.PDF
House: Proposed Committee Substitute (full committee) 1 http://webserver1.lsb.state.ok.us/cf_pdf/2021-22%20SUPPORT%20DOCUMENTS/BILLSUM/House/SB422%20FULLPCS1%20BILLSUM.PDF
House Committee SB422 FULLPCS1 DELL KERBS-AMM http://webserver1.lsb.state.ok.us/cf_pdf/2021-22%20COMMITTEE%20AMENDMENTS/House/SB422%20FULLPCS1%20DELL%20KERBS-AMM.PDF
Fiscal Note/Analysis - House: Engrossed http://webserver1.lsb.state.ok.us/cf_pdf/2021-22%20SUPPORT%20DOCUMENTS/BILLSUM/House/SB422%20ENGR%20BILLSUM.PDF
BillText http://webserver1.lsb.state.ok.us/cf_pdf/2021-22%20ENGR/SB/SB422%20ENGR.PDF
Fiscal Note/Analysis - Senate: Floor Amendment 2 http://webserver1.lsb.state.ok.us/cf_pdf/2021-22%20SUPPORT%20DOCUMENTS/BILLSUM/Senate/SB422%20FA2%20BILLSUM.PDF
Senate Floor SB422 (2-10-21) (SIMPSON) FS WDFA1 http://webserver1.lsb.state.ok.us/cf_pdf/2021-22%20FLOOR%20AMENDMENTS/Senate/SB422%20(2-10-21)%20(SIMPSON)%20FS%20WDFA1.PDF
Senate Floor SB422 (2-24-21) (SIMPSON) FS FA2 http://webserver1.lsb.state.ok.us/cf_pdf/2021-22%20FLOOR%20AMENDMENTS/Senate/SB422%20(2-24-21)%20(SIMPSON)%20FS%20FA2.PDF
Fiscal Note/Analysis - Senate: Floor Amendment 1 http://webserver1.lsb.state.ok.us/cf_pdf/2021-22%20SUPPORT%20DOCUMENTS/BILLSUM/Senate/SB422%20FA1%20BILLSUM.PDF
Senate Floor SB422 (2-10-21) (SIMPSON) FS FA1 http://webserver1.lsb.state.ok.us/cf_pdf/2021-22%20FLOOR%20AMENDMENTS/Senate/SB422%20(2-10-21)%20(SIMPSON)%20FS%20FA1.PDF
BillText http://webserver1.lsb.state.ok.us/cf_pdf/2021-22%20FLR/SFLR/SB422%20SFLR.PDF
Senate Committee Committee Amendment http://webserver1.lsb.state.ok.us/cf_pdf/2021-22%20COMMITTEE%20AMENDMENTS/Senate/SB422%20PCS.PDF
Fiscal Note/Analysis - Senate: Introduced http://webserver1.lsb.state.ok.us/cf_pdf/2021-22%20SUPPORT%20DOCUMENTS/BILLSUM/Senate/SB422%20INT%20BILLSUM.PDF
BillText http://webserver1.lsb.state.ok.us/cf_pdf/2021-22%20INT/SB/SB422%20INT.PDF
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