Bill
Bill > SB422
OK SB422
Revenue and taxation; agricultural sales tax exemptions; requiring Tax Commission certain proof of exemption. Effective date. Emergency.
summary
Introduced
02/01/2021
02/01/2021
In Committee
04/07/2021
04/07/2021
Crossed Over
03/08/2021
03/08/2021
Passed
05/25/2021
05/25/2021
Dead
Signed/Enacted/Adopted
05/28/2021
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)
George Burns (R)*,
Dell Kerbs (R)*,
Frank Simpson (R)*,
Rhonda Baker (R),
Steve Bashore (R),
Brad Boles (R),
Trey Caldwell (R),
Bob Culver (R),
Mike Dobrinski (R),
Scott Fetgatter (R),
Avery Frix (R),
Jim Grego (R),
Warren Hamilton (R),
David Hardin (R),
Kyle Hilbert (R),
Dick Lowe (R),
Charles McCall (R),
Kevin McDugle (R),
Garry Mize (R),
Anthony Moore (R),
Roland Pederson (R),
John Pfeiffer (R),
Jay Steagall (R),
Cowboy Stephens (R),
Judd Strom (R),
Mark Vancuren (R),
Rick West (R),
Last Action
Approved by Governor 05/28/2021 (on 05/28/2021)
Official Document
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