Bill > HB1482

This bill modifies Oklahoma's sales tax code to explicitly include dues and fees for car wash memberships, clubs, and periodic payment plans for automatic tunnel car washes as taxable items. The bill provides a specific definition of "automatic tunnel car wash" as a vehicle washing method performed primarily by mechanical means, with limited employee involvement such as receiving payment, guiding vehicles, applying pre-wash chemicals, or placing protective covers. The definition specifically excludes self-service car washes and any car wash where employees physically touch or clean the vehicle's interior. By adding this provision to Section 1354 of the Oklahoma Sales Tax Code, the legislation ensures that these car wash-related payments will be subject to the state's 4.5% sales tax, similar to other service-related fees like club memberships. The bill is set to take effect on November 1, 2025, giving businesses and tax authorities time to prepare for the new classification of these car wash services.

Budget and Finance

http://www.oklegislature.gov/BillInfo.aspx?Bill=hb1482&Session=2600