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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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 |
| Representatives |
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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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