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OK HB1653

OK HB1653
Revenue and taxation; sales tax exemption; nonprofit; children; effective date; emergency.


summary

Introduced
02/06/2023
In Committee
02/07/2023
Crossed Over
Passed
Dead
05/31/2024

Introduced Session

2023 Regular Session

Bill Summary

An Act relating to revenue and taxation; amending 68 O.S. 2021, Section 1356, as last amended by Section 1, Chapter 394, O.S.L. 2022 (68 O.S. Supp. 2022, Section 1356), which relates to sales tax exemptions for governmental and nonprofit entities; providing exemption for certain nonprofit entity; providing an effective date; and declaring an emergency.

AI Summary

This bill amends existing law to provide a sales tax exemption for certain nonprofit entities in Oklahoma. Specifically, it exempts sales to a nonprofit entity that has been authorized to conduct its nonprofit activity for at least 75 years and whose primary purpose is to provide Christmas gifts, including toys, books, and clothing, for the benefit of underprivileged children from infants through grade 12. The bill states that the exemption will take effect on July 1, 2023 and declares an emergency, allowing the bill to take effect immediately upon passage and approval.

Committee Categories

Budget and Finance

Sponsors (3)

Last Action

Recommendation to the full committee; Do Pass Appropriations and Budget Finance - Revenue and Taxation Subcommittee (on 02/13/2023)

Bill Topics

Macroeconomics
  • ‐ Taxation, Tax Policy, and Tax Reform
Social Welfare
  • ‐ Poverty and Assistance for Low-Income Families

bill text


bill summary

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