Oklahoma SB1112 excludes discounted or comped rooms from taxable lodging receipts.
Oklahoma SB1112 modifies the definition of gross receipts for lodging tax purposes to exclude any discounts or free lodging provided to customers or employees when no third-party reimbursement is received. This change aims to ensure that only taxable transactions are included in the lodging tax calculation. The act will become effective on January 1, 2026.
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