An act relating to revenue and taxation, the official text

1                              STATE OF OKLAHOMA

2   1st Session of the 60th Legislature (2025)

3 HOUSE BILL 1471                   By: Blancett

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6                               AS INTRODUCED

7   An Act relating to revenue and taxation; amending 68

    O.S. 2021, Section 1503.1, which relates to

8   exemptions from coin-operated device licensing fees;

    providing exemption for certain coin-operated devices

9   manufactured prior to specified date; and providing

    an effective date.

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12 BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:

13  SECTION 1.          AMENDATORY  68 O.S. 2021, Section 1503.1, is

14 amended to read as follows:

15  Section 1503.1. The following coin-operated vending devices

16 shall be exempt from the provisions of this article, Section 1501 et

17 seq. of this title:

18  1. All coin-operated vending devices owned by and located in a

19 public or private school, a church, or a governmental entity;

20  2. All coin-operated vending devices which dispense only

21 newspapers or periodicals;

22  3. All coin-operated vending devices which dispense only

23 postage stamps; and

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    Req. No. 11573                                                Page 1
1   4. All coin-operated vending devices installed on federal

2 military bases; and

3   5. All coin-operated devices manufactured prior to January 1,

4 2000, the price per play of which does not exceed fifty cents

5 ($0.50) if the device is designed to provide entertainment in the

6 form of a game or music and which does not involve gambling. As

7 used in this paragraph, a device involves "gambling" if the outcome

8 produced by the device is based on pure chance without any physical

9 or intellectual skills or efforts being required of the game player

10 or participant.

11  SECTION 2. This act shall become effective November 1, 2025.

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13  60-1-11573      MAH  01/15/25

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    Req. No. 11573                                               Page 2