HB1236

Revenue and taxation; sales tax; motor vehicle; exemptions subject to other tax; effective date; emergency.

Introduced·2/3/25
Int Text

Oklahoma HB1236 amends sales tax laws, exempts certain transactions, and modifies tax collection responsibilities.

Oklahoma HB1236 modifies the state's sales tax code by exempting certain transactions from sales tax, including sales of motor vehicles and optional equipment or accessories attached to them. The bill also removes the exemption for the use of tangible personal property purchased for resale before being used. It amends the payment and collection responsibilities for sales tax, requiring vendors to collect the tax from consumers at the time of purchase.

Included in complete analysis

  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Where it stands

Current
Appropriations and Budget Finance Subcommittee
Next
Committee decision

Sponsors

0
2
RR
Democratic CaucusRepublican Caucus

History

Feb 4, 2025

House

Second Reading referred to Appropriations and Budget

Feb 4, 2025

House

Referred to Appropriations and Budget Finance Subcommittee

Feb 3, 2025

House

First Reading