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OK SB391
Bill
Status
2/4/2013
Primary Sponsor
Susan Paddack
Click for details
AI Summary
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Expands the definition of "manufacturing" in Oklahoma sales tax law to include custom-order manufacturing, excluding artisan or craft products produced in quantities of less than ten.
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Requires the Oklahoma Tax Commission to designate at least one full-time employee to administer manufacturer exemption permit applications.
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Establishes 14-day notification requirement for incomplete applications and 60-day deadline for approval or denial of all manufacturer exemption permit applications.
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Modifies manufacturer exemption permit validity to align with existing sales tax permit expiration dates rather than the previous three-year term.
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Effective date: November 1, 2013.
Legislative Description
Sales tax; modifying definition and procedures for manufacturer's sales tax exemptions. Effective date.
Revenue and Taxation
Last Action
coauthored by Sears (principal House author)
2/6/2013