Transcript Highlights:

• Does that mean that the Oklahoma Tax Commission will have access to the Texas Tax Commission's data for
• exempt in Texas, and that's they would wind up on our database with our tax code too or our tax cards
• sales tax.
• Of feed, if you're not getting sales tax exemption in Texas, why buy it in Oklahoma?
• I don't look at it as a loss of sales tax revenue...

Bills: HB1590, HB3075, HB3548, HB3661, HB3986, HB4273, HB4346

Keywords: education funding, linked deposits, education infrastructure, charter schools, nonprofit organizations, Oklahoma Education Infrastructure Program, rounding, cash payments, public finance, Oklahoma Common Cents Act, political subdivision, youth entrepreneurship, tax exemption, small business, income tax, Oklahoma Youth Entrepreneurs Promotion and Development Act, HB3661, Oklahoma sales tax, sales tax exemption, revenue and taxation

Transcript Highlights:

• license, hunting permits, and stuff, and where they can check it off if they want to donate to the Oklahoma
• It allows tax sales tax exemption to be extended from the person that they are working for to the contractor
• Senate Bill 134 allows a retired member of the Oklahoma Public Employee's retirement system to please
• Just combine several existing sales tax exemptions for aircraft maintenance and manufacturing facilities
• It will prevent in Oklahoma County.

Bills: SB44, SB134, SB1378, SB1400, SB1403, SB1832, SB2018, SB2143

Keywords: sales tax exemption, nonprofit organizations, contractors, charitable purposes, state law, retirement, public employees, reemployment, benefit adjustment, Oklahoma Public Employees Retirement System, Olympics, funding, Oklahoma Department of Commerce, local businesses, revolving fund, event hosting, sales tax, tax exemption, tax refund, Oklahoma Sales Tax Code

Transcript Highlights:

• This bill involves updates to the Oklahoma tax code related to donations made via tax returns.
• Oklahoma Tax Commission will continue to provide an option for individual and corporate taxpayers to
• It's reauthorizing that they can make donations from their tax refunds to the Oklahoma Department of
• But this will come from the Oklahoma Tax Commission. Did I hear $195,000 to $600,000?
• But this will come from the Oklahoma Tax Commission.

Bills: HB3044, HB3465, HB3625, HB3704, HB3759, HB3920, HB3972, HB4191, HB4311, HB4426

Keywords: veterans, tax refund, Oklahoma Department of Veterans Affairs, capital improvement, donations, Oklahoma Emission Reduction, incentive, taxation, environment, revenue, investment, school funds, treasurer, education funding, financial policy, income tax, scholarship, tax credit, Oklahoma Tax Commission, school funding

Transcript Highlights:

• Daniel Lafortune to serve on the Oklahoma Tax Commission. Senator Hall, thank you, Mr.
• Daniel Lafortune to serve as a board member of the Oklahoma Tax Commission.
• In Title 17, we're simply doing the same thing here in Title 68 tax codes so that they match.
• Senate Bill 2143 updates how Oklahoma counties assess properties for ad valorem taxes.
• This will also clarify some definitions and modernize language in the property tax code.

Bills: SB1280, SB1392, SB1393, SB1395, SB1400, SB1405, SB1832, SB1839, SB1989, SB2001, SB2143

Keywords: excise tax, oil tax, natural gas tax, state revenue, Oklahoma Corporation Commission, income tax, tax credit, aerospace sector, employment, economic development, adaptive reuse, affordable housing, urban renewal, economic impact, program, housing, revitalization, urban development, income tax credit, manufacturing

Transcript Highlights:

• It doesn't become the Oklahoma State taxpayers' building.
• Members, House Bill 1242 adds ser a day to our ag sales tax exemption along Thank you, Mr. Chair.
• I saw that this has almost a million dollars drop in sales tax revenue.
• In FY27, the state sales tax decreases down to $560,000, and in FY28, it's said to be $970,000.
• Estate sales tax loss, I don't have any numbers on what it would be locally.

Bills: HB1590, HB1242, HB3818, HB4305

Keywords: education funding, linked deposits, education infrastructure, charter schools, nonprofit organizations, Oklahoma Education Infrastructure Program, HB1242, cervidae, deer, elk, sales tax exemption, agricultural exemption, livestock, ranching, farm tax, agricultural sales tax, Oklahoma Tax Commission, agriculture, producer sales, private treaty

Transcript Highlights:

• the Oklahoma Department of Commerce.
• Chair, this is a request bill from the Oklahoma Department of Tourism and Recreation.
• tax and sending it back for something that's already happening.
• Senate Bill 1378 creates the Olympics in Oklahoma revolving fund with that.
• If it's sales tax-based and it's increasing sales tax, I think that's great.

Bills: SB1332, SB1378, SB1525, SB1771, SB1919, SB1998, SB2018, SB260, SB264

Keywords: housing, infrastructure, water projects, Oklahoma Water Resources Board, economic development, zero-interest loans, clawback provision, local contractors, Olympics, funding, Oklahoma Department of Commerce, local businesses, revolving fund, event hosting, SB1525, tourism, recreation, conference, Oklahoma Tourism and Recreation Department, Oklahoma Tourism and Recreation Commission

Transcript Highlights:

• Bill 44 extends sales tax exemption to contractors for nonprofits.
• This is aerce Oklahoma. It's within there as well. Yes.
• now as opposed to going to the Oklahoma tax commission.
• Senate bill 1400 combines several existing sales tax.
• Income tax credits open for questions. Having a do pass and a second.

Bills: SB44, SB237, SB248, SB985, SB1204, SB1239, SB1307, SB1360, SB1390, SB1400, SB1405, SB1427, SB1428, SB1732, SB1832, SB1859, SB1989, SB2018, SB2143

Keywords: sales tax exemption, nonprofit organizations, contractors, charitable purposes, state law, ad valorem tax, manufacturing facilities, exemption, battery energy storage, employment, payroll, state tax regulation, tourism, revolving fund, Oklahoma Tourism and Recreation Department, real property, fund management, Oklahoma Local Food for Schools, school meals, local food procurement

Transcript Highlights:

• Senate Bill 1327 pertains to the Oklahoma tourism and recreation department.
• So I've noticed it says for the first two tax years.
• How does that affect the overall tax base?
• Does that affect property taxes collected for the entire community?
• tax revenue.

Bills: SB1327, SB1372, SB1403, SB1937, SB277, SB2131, SB1749, SB1348, SB1469, SB2018, SB1931, SB1530, SB2155

Keywords: tourism, recreation, economic development, Oklahoma Commission, executive director, probation, credits, educational advancement, Oklahoma Statutes, criminal justice reform, job incentives, tax rebates, Oklahoma Quality Jobs Program, employment growth, wage requirements, labor organization, incentives, employer practices, union neutrality, worker rights

Transcript Highlights:

• House Bill 4273 is just a clarification of the intent on the tax commission for the existing aerospace
• tax credit, which we reauthorized last year.
• the research and development side of things, particularly in UASAM, are going to be eligible for the tax
• Is this making higher education now be in the same category as a business because the tax credit is for
• tax.

Bills: HB3882, HB4273, HB4280, HB4281

Keywords: transportation, revolving fund, grants, infrastructure, economic development, income tax, aerospace, higher education, tax credit, qualified employee, funding, safety, state highways, bridges, apportionment, Oklahoma, transportation funding, sales tax, road maintenance, public safety

Transcript Highlights:

• , making Oklahoma a healthier place to be.
• Chair, overseeing Service Oklahoma might have the answer.
• I think that's a question for the election board rather than Service Oklahoma.
• of teachers right here in the state of Oklahoma.
• It's mostly about the oversight that we need to give our Oklahoma parents and our Oklahoma students so

Bills: HB4028, HB4075, HB4077, HB4074, HB4076, SB1221, SB1921, SB2118, SB1932, SB2134, HCR1025, SB1432, HCR1024, HCR1022, SB1122, HB4029, HB4063, HB4073, HB4078, SB1936, SB44, SB237, SB248, SB1360, SB985, SB1204, SB1239, SB1307, SB2143, SB1428, SB1390, SB1400, SB1405, SB1732, SB1832, SB1859, SB1989, SB2018, SB1427

Keywords: tax deduction, venture capital, economic development, Oklahoma, investment, water resources, appropriations, funding, state treasury, infrastructure projects, emergency act, emergency management, disaster relief, pandemic response, state appropriations, HB4074, Health Care Workforce Training Commission, Health Care Workforce Revolving Fund, health workforce, health care workforce

Transcript Highlights:

• tax dollars that every town in the state of Oklahoma needs to pay for police and fire departments We
• live or die on sales tax.
• And whereas the linemen from Public Service Company of Oklahoma, Oklahoma Gas and Electric Company, Oklahoma
• At a 22.1 side of the road, the Oklahoma company is taxed at 22.8% tax rate, and then on the other side
• come to Oklahoma.

Bills: HB4028, HB4075, HB4077, HB4074, HB4076, SB1221, SB1921, SB2118, SB1932, SB2134, HCR1025, SB1432, HCR1024, HCR1022, SB1122, HB4029, HB4063, HB4073, HB4078, SB1936, SB44, SB237, SB248, SB1360, SB985, SB1204, SB1239, SB1307, SB2143, SB1428, SB1390, SB1400, SB1405, SB1732, SB1832, SB1859, SB1989, SB2018, SB1427

Keywords: tax deduction, venture capital, economic development, Oklahoma, investment, water resources, appropriations, funding, state treasury, infrastructure projects, emergency act, emergency management, disaster relief, pandemic response, state appropriations, HB4074, Health Care Workforce Training Commission, Health Care Workforce Revolving Fund, health workforce, health care workforce

Transcript Highlights:

• It requires the operator to operate the Oklahoma local foods for schools.
• rather than continuing to hold on to an asset that could Be of benefit not just to the people of Oklahoma
• , the state of Oklahoma, but also to meeting the need of that deferred maintenance in a secure guardrailed
• I believe this is a safety mechanism for the people of Oklahoma.
• in a very rapid growing area there's also one in far northeast Oklahoma also with beautiful frontage

Bills: SB248, SB985, SB1307, SB1319, SB1405, SB1530, SB1919

Keywords: tourism, revolving fund, Oklahoma Tourism and Recreation Department, real property, fund management, Oklahoma Local Food for Schools, school meals, local food procurement, farm to school, school districts, Department of Agriculture, Food and Forestry, local producers, meat processors, reimbursement program, agriculture, nutrition, farmers, ranchers, local sourcing

Transcript Highlights:

• There's the boundary annexation survey known as BASS, housed at tax.
• We've got great teachers in Oklahoma.
• This bill closes the instructional time gap that Oklahoma students experience.
• In Oklahoma right now, it's 174.
• states that I did a deep dive on—again, our nearest neighbors, Kansas, Arkansas, Texas, and then Oklahoma—Oklahoma

Bills: HB3622, HB3621, HB3151, HB3882, HB3661, HB4273, HB3644, HB3706, HB3708, HB2021, HB3986, HB3972

Keywords: HB3622, 2030 Census, Decennial Census, U.S. Decennial Census Revolving Fund, Oklahoma Department of Commerce, Commerce Department, census preparation, federal census, state treasury fund, revolving fund, continuing fund, deemed appropriated, technology upgrades, census outreach, redistricting, population count, Title 74, OMES, State Treasurer, budgeting

Transcript Highlights:

• That the sales tax goes to when you make that sale in person that the sales tax goes to that location
• , two cent sales tax.
• tax and $163.5 million in the 1% municipal sales tax and a half-cent sales tax for property tax relief
• The tax code allows cities to use lawful sources of revenue, one of which is local sales tax, to do what
• but no more sales tax.

Bills: HB134, HB135, HB 1109, HB 1243, HB1392, HB1399, HJR99, HB134, HB135

Keywords: sales tax, use tax, local tax, municipal tax, county tax, tax sourcing, place of business, principal business location, small business, retailer, marketplace seller, economic development agreement, Chapter 321, Chapter 323, Tax Code, Texas Comptroller, local sales and use tax, tax jurisdiction, order consummation, ship-to location

Transcript Highlights:

• I invite all of Oklahoma to pray.
• I'm looking at the most recent tax expenditure report from the Oklahoma Tax Commission, which, unfortunately
• This is just a tax credit.
• The tax commission then. like they do with all tax credits, they state whether that's a legitimate if
• Although I will say that mine came from page E of the Oklahoma Tax Commission's report on this.

Bills: SB378, SB985, SB1246, HB3720, SB1500, SB1984, HB4118, SB1644, SB1546, SB483

Keywords: bail bondsman, bondsman license, multicounty agent bondsman, surety bondsman, Insurance Commissioner, bail bond regulation, bond deposit, forfeiture, deposit ratio, writing capacity, license transfer, power of attorney, surety bond, bail industry, Oklahoma insurance law, financial solvency, administrative action, Oklahoma Local Food for Schools, school meals, local food procurement

Transcript Highlights:

• the difference, not the full of your new one, which will coincide with what you charge sales tax.
• It is on sales tax, but excise tax, they're still charging you the higher amount. Ifuggue.
• Our heated cigarettes are currently available for sale in Oklahoma.
• I believe cigarettes are available for sale in the state of Oklahoma.
• The cigarettes that are under discussion are not currently available for sale in Oklahoma.

Bills: HB1242, HB1250, HB1590, HB1752, HB1979, HB1983, HB2952, HB2961, HB2967, HB2973, HB2988, HB3031, HB3047, HB3052, HB3066, HB3086, HB3175, HB3177, HB3178, HB3240, HB3404, HB3429, HB3548, HB3638, HB3671, HB3704, HB3759, HB3831, HB3904, HB3920, HB3944, HB3969, HB3973, HB3975, HB3976, HB3978, HB3983, HB3984, HB4092, HB4118

Keywords: HB1242, cervidae, deer, elk, sales tax exemption, agricultural exemption, livestock, ranching, farm tax, agricultural sales tax, Oklahoma Tax Commission, agriculture, producer sales, private treaty, special livestock sale, tax relief, farm products, rural economy, local law enforcement, Public Safety Technology Revolving Fund

Transcript Highlights:

• We have a quorum this morning, and again, welcome to everybody to Finance and Tax.
• We have the gas tax, we have a couple of property tax bills, and we've got another one here that's kind

Bills: HB1428

Keywords: HB 1428, North Dakota sales tax, sales tax exemption, thrift store, nonprofit corporation, 501(c)(3), charitable organization, used clothing, clothing exemption, retail tax, Century Code 57-39.2-04, charity shop, secondhand clothing, taxable events, nonprofit retail, 908, all

Summary: The Finance and Tax Committee met with a quorum and took up House Bill 1482, which would require certain municipal bond elections to be held on primary or general election days rather than at special elections. Senator Rummel walked the committee through a proposed amendment from Representative Wagner that would remove special-election language, align ballot timing requirements, and make related cleanup changes. Members discussed the distinction between constitutional debt limits and the bill’s election-timing requirements, with Senator Powers seeking clarification that the measure did not change levy or bond limits themselves. The committee also discussed whether the amended language would comply with the Secretary of State’s requirements. Chairman Weber and Senator Rummel said they had consulted legislative council and wanted a further check before the bill moved forward, and the chairman said he would hold the bill until that review was complete. The amendment was approved unanimously, 6-0, and the bill as amended was then adopted unanimously, 6-0. After passage, the committee discussed who would carry the bill, eventually settling on Senator Rummel as carrier. The chair also said several other bills, including gas tax and property tax measures, would be held for the time being while the committee waited for developments in the House. The committee announced it would not plan to meet the next day unless called from the floor, and then adjourned.

Transcript Highlights:

• Senate Bill 1405 reauthorizes the income tax checkoff for donations made to the Oklahoma Wildlife Diversity

Bills: SB44, SB546, SB1213, SB1256, SB1287, SB1443, SB1644, SB1653, SB1716, SB1209, SB1826, SB1919, SB1930, SB1976, SB2028, SB2067, SB2072, SB2117, SB710, SB1477, SB1405

Keywords: sales tax exemption, nonprofit organizations, contractors, charitable purposes, state law, SB1213, earned credits, inmate credits, good time, sentence reduction, Department of Corrections, DOC, prison reform, corrections policy, inmate classification, class levels, rehabilitation credits, achievement credits, vocational training, educational credits

Transcript Highlights:

• Amanda currently works in labor and delivery at Bailey Medical Center in Owasso, Oklahoma.
• He attended the University of Oklahoma College of Medicine, class of 1970.
• My plans are to attend Oklahoma State University to obtain a degree in recreational therapy to eventually
• My future plans are to attend Oklahoma State University and get a degree in political science.
• I'm a senior at Altis High School, and in the fall, I plan to attend the University of Oklahoma to obtain

Bills: SB1265, SB1198, SB2046, SB1415, SB1714, SB1962, SB26, SB172, SB260, SB264, SB1525, SB1332, SB1998, SB1378, SB1771, SB1919, SB2018, SB1936, SB1612, SB1543, SB1260, SB1988, SB1859, SB2041, SB1257, SB1726, SB1236, SB1633, SB1413, SB1317, SB1360, SB1342, SB1477, SB1189, SB1546, SB1524, SB1338, SB1193, SB1812, SB1617, SB1638, SB504, SB2072, SB1283, SB1216, SB1655, SB2011, SB1643, SB1446, SB1256, SB1258, SB1441, SB1224, SB1448, SB1496, SB1597, SB1621, SB1827, SB2066, SB2104

Keywords: healthcare authority, property lien, county treasury, local government, Oklahoma, municipalities, campsite regulation, Department of Environmental Quality, unauthorized camps, public safety, environmental standards, nondisclosure agreements, state employment, employee rights, transparency, government accountability, employee suggestions, cost savings, state agencies, incentives

Transcript Highlights:

• Representing Oklahoma CASA, yes, I did hear the question.
• They're required and go with the Oklahoma standards. To the author, Mr.
• This is an update to the trust code.
• to replace the Oklahoma trust code just to get us more on board with everything that was in place across
• and Oklahoma trust code.

Bills: SB1638, SB504, SB2072, SB1283, SB1216, SB1655, SB2011, SB1643, SB1446, SB1256, SB1258, SB1441, SB1224, SB1448, SB1496, SB1597, SB1621, SB1827, SB2066, SB2104

Keywords: Governmental Tort Claims Act, liability limits, claims, medical negligence, tort reform, state liability, public health, claims adjustment, compensation limits, fraudulent conveyance, property rights, title theft, real estate law, law enforcement, probate procedure, agent residency, legal process, statutory language, gender neutral, SB 1216