HB1295

Revenue and taxation; motor vehicle excise tax; sales tax; motor vehicles; effective date; emergency.

Introduced·2/3/25
Int Text

Oklahoma HB1295 amends the state's sales tax and motor vehicle excise tax laws, exempting motor vehicle sales from sales tax and modifying the excise.

Oklahoma HB1295 amends the state's sales tax and motor vehicle excise tax laws. It exempts the sale of motor vehicles from sales tax, while maintaining the motor vehicle excise tax. The bill modifies the excise tax rate to 1.25% of the gross receipts of sales. It also includes provisions for exemptions, penalties for non-compliance, and the collection of taxes by vendors. The changes are set to take effect from July 1, 2025, with an emergency clause allowing immediate implementation upon approval.

Included in complete analysis

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

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Where it stands

Current
Rules Committee
Next
Committee decision

Sponsors

0
1
R
Democratic CaucusRepublican Caucus

History

Feb 4, 2025

House

Second Reading referred to Rules

Feb 3, 2025

House

First Reading

Feb 3, 2025

House

Authored by Representative Hays