Bill Text For SB0593 - Engrossed Amendments

 1|ENGROSSED HOUSE AMENDMENT                                              |
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 2|ENGROSSED SENATE BILL NO. 593        By: Thompson of the Senate        |
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 3|                                         and                           |
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 4|                                         Echols of the House           |
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  |       An Act relating to sales and use tax; amending 68               |
 7|       O.S. 2011, Sections 1355 and 1361, as last amended by           |
  |       Sections 1 and 3, Chapter 356, O.S.L. 2017 (68 O.S.             |
 8|       Supp. 2020, Sections 1355 and 1361), which relate to            |
  |       the Streamlined Sales and Use Tax Administration Act;           |
 9|       modifying exemption on sales of motor vehicles and              |
  |       certain accessories; removing certain manner and                |
10|       responsibility for sales tax payment; amending 68               |
  |       O.S. 2011, Sections 1402 and 1404, as amended by                |
11|       Sections 4 and 5, Chapter 356, O.S.L. 2017 (68 O.S.             |
  |       Supp. 2020, Sections 1402 and 1404), which relate to            |
12|       the Use Tax Code; removing certain manner and                   |
  |       responsibility for use tax payment; modifying                   |
13|       exemption on use tax of motor vehicles and certain              |
  |       accessories; amending 68 O.S. 2011, Section 2106, as            |
14|       amended by Section 2, Chapter 356, O.S.L. 2017 (68              |
  |       O.S. Supp. 2020, Section 2106), which relates to                |
15|       excise tax on vehicles; removing exception for                  |
  |       certain excise tax levied in lieu of all other taxes;           |
16|       providing an effective date; and declaring an                   |
  |       emergency.                                                      |
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18|AUTHOR:   Add the following House Coauthor: Caldwell (Chad)            |
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19|AUTHORS:  Add the following Senate Coauthors: Jech and Allen           |
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20|AMENDMENT NO. 1.  Strike the title, enacting clause, and entire bill   |
  |                  and insert:                                          |
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23|       "[ revenue and taxation - Ad Valorem Tax Code -                 |
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24|         effective date                          emergency ]           |
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 3|BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:                  |
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 4|    SECTION 1.     AMENDATORY     68 O.S. 2021, Section 2808, is       |
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 5|amended to read as follows:                                            |
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 6|    Section 2808.  A.  As used in the Ad Valorem Tax Code:             |
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 7|    1.  "Public service corporation" means all transportation          |
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 8|companies, transmission companies, all gas, electric, light, heat      |
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 9|and power companies and all waterworks and water power companies,      |
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10|and all persons authorized to exercise the right of eminent domain     |
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11|or to use or occupy any right-of-way, street, alley, or public         |
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12|highway, along, over or under the same in a manner not permitted to    |
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13|the general public;                                                    |
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14|    2.  "Transportation company" means any company, corporation,       |
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15|trustee, receiver, or any other person owning, leasing or operating    |
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16|for hire, a street railway, canal, steamboat line, and also any        |
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17|sleeping car company, parlor car company and express company, and      |
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18|any other company, trustee, or person in any way engaged in such       |
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19|business as a common carrier.  As used in the Ad Valorem Tax Code,     |
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20|the term "transportation company" shall not include any railroad or    |
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21|any air carrier.  However, all railroad and air carrier property       |
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22|shall continue to be valued and assessed by the State Board of         |
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23|Equalization for purposes of ad valorem taxation;                      |
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 1|    3.  "Transmission company" means any company, corporation,         |
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 2|trustee, receiver, or other person owning, leasing or operating for    |
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 3|hire any telegraph or telephone line or radio broadcasting system;     |
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 4|    4.  "Person" means individuals, partnerships, associations, and    |
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 5|corporations in the singular as well as plural number;                 |
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 6|    5.  "Video services provider" means a subclass of public service   |
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 7|corporations consisting of any public service corporation offering     |
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 8|video programming services;                                            |
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 9|    6.  "Video programming" shall have the same meaning as set forth   |
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10|in 47 U.S.C., Section 522(20); and                                     |
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11|    7.  "Fixed wireless broadband Internet service provider" means     |
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12|an entity that solely offers access to the Internet through a          |
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13|stationary fixed point-to-point connection often requiring direct      |
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14|line of sight between the provider's wireless transmitter and its      |
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15|end-user consumer's receiver; and                                      |
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16|    8.  "Satellite Internet service provider" means an entity that     |
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17|offers access to the Internet through a connection from one or more    |
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18|satellites to its end-user customer's receiver.                        |
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19|    B.  As used in the Ad Valorem Tax Code, "transmission company"     |
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20|and "public service corporation" shall not be construed to include     |
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21|cable television companies or, fixed wireless broadband Internet       |
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22|service providers, or satellite Internet service providers.            |
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23|    C.  Any real or personal property used by any company,             |
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24|corporation, trustee, receiver, or other person owning, leasing, or    |
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 1|operating for hire any pipeline or oil or gas gathering system which   |
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 2|was assessed by the State Board of Equalization after January 1,       |
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 3|1997, shall continue to be assessed by the State Board of              |
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 4|Equalization through ad valorem tax year 1998.                         |
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 5|    SECTION 2.  This act shall become effective July 1, 2022.          |
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 6|    SECTION 3.  It being immediately necessary for the preservation    |
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 7|of the public peace, health or safety, an emergency is hereby          |
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 8|declared to exist, by reason whereof this act shall take effect and    |
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 9|be in full force from and after its passage and approval."             |
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10|    Passed the House of Representatives the 27th day of April, 2022.   |
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13|                                  Presiding Officer of the House of    |
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15|    Passed the Senate the ____ day of __________, 2022.                |
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18|                                  Presiding Officer of the Senate      |
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