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OK HB4345
OK HB4345Revenue and taxation; sales tax; sourcing of sale lease or rental; receipt; effective date.
summary
Introduced
02/02/2026
02/02/2026
In Committee
02/03/2026
02/03/2026
Crossed Over
Passed
Dead
Introduced Session
2026 Regular Session
Bill Summary
An Act relating to revenue and taxation; amending 68 O.S. 2021, Section 1354.27, which relates to sourcing of retail sale or lease or rental for purposes of sale tax; modifying where the sale is sourced to reflect the receipt is the final delivery location designated by the purchaser; modifying definition to state that an intermediate store or warehouse shall satisfy what constitutes the receipt; and providing an effective date.
AI Summary
This bill modifies existing Oklahoma law regarding where sales tax is applied to sales, leases, or rentals. Specifically, it clarifies that the "receipt" of a product, which determines the location for sales tax purposes, is the final delivery location designated by the buyer or their donee. The bill explicitly states that an intermediate stop at a seller's or related party's business location, warehouse, or fulfillment center before reaching the final destination does not count as the receipt for tax sourcing. This change aims to ensure sales tax is sourced to where the customer ultimately receives the goods or services. The bill also provides an effective date of November 1, 2026.
Sponsors (1)
Last Action
Second Reading referred to Rules (on 02/03/2026)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | http://www.oklegislature.gov/BillInfo.aspx?Bill=hb4345&Session=2600 |
| BillText | https://www.oklegislature.gov/cf_pdf/2025-26%20INT/hB/HB4345%20INT.PDF |
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