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OK HB1367
Bill
Status
2/4/2013
Primary Sponsor
David Dank
Click for details
AI Summary
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Amends 68 O.S. 2011, Section 1357 (Oklahoma Sales Tax Code exemptions) to add a new exemption for sales of hearing aids and hearing devices prescribed by licensed audiologists or hearing aid dealers/fitters
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Exemption applies to hearing aids or any apparatus, device, or equipment for use by hearing-impaired persons when prescribed by a state-licensed professional
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Previously, the statute explicitly excluded hearing aids from prosthetic device exemptions; this bill reverses that exclusion
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Effective date: July 1, 2013, with an emergency clause allowing the bill to take effect immediately upon passage and approval
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Bill number: HB1367, filed by Representative Dank in the 54th Legislature, 1st Session (2013)
Legislative Description
Revenue and taxation; sales tax exemption; hearing aids; effective date; emergency.
Revenue and Taxation
Last Action
Second Reading referred to Appropriations and Budget
2/5/2013