An act relating to excise tax on vehicles, the official text

1                    STATE OF OKLAHOMA

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2                  2nd Session of the 60th Legislature (2026)

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3 SENATE BILL 1829              By: Pederson
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5                               AS INTRODUCED

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6   An Act relating to excise tax on vehicles; amending

6   68 O.S. 2021, Section 2104.3, which relates to the

7   tax on new or used manufactured homes; providing

7   exemption for certain manufactured homes; requiring

8   submission of certain proof of payment of ad valorem

8   tax; updating statutory language; and providing an

9   effective date.

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11 BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
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12  SECTION 1.      AMENDATORY  68 O.S. 2021, Section 2104.3, is

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13 amended to read as follows:
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14  Section 2104.3. A. Any Except as provided for in subsection D

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15 of this section, any person purchasing a new or used manufactured
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16 home or owning a manufactured home which has not been registered in
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17 this state pursuant to the provisions of Section 6 of this act
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18 Section 1115 of Title 47 of the Oklahoma Statutes shall pay the
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19 excise tax levied by Section 2103 of Title 68 of the Oklahoma
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20 Statutes of this title at the time such person is applying for a
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21 certificate of title for such manufactured home.
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22  B. The value of any manufactured home for the purposes of the

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23 excise tax levied by Section 2103 of Title 68 of the Oklahoma
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24 Statutes this title shall be determined as of the date the person
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    Req. No. 2590                                              Page 1
1 applying for a certificate of title obtained either legal ownership
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2 or possession of the manufactured home. Such date shall be presumed
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3 to be the actual date of sale or other transfer of legal ownership
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4 and assignment of the certificate of title. The value of a new
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5 manufactured home shall be one-half (1/2) of the actual retail
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6 selling price of such a home excluding Oklahoma state taxes. The
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7 value of a used manufactured home shall be sixty-five percent (65%)
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8 of one-half (1/2) of the new actual retail selling price of said
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9 such home, excluding Oklahoma state taxes.
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10  C. The excise tax collected pursuant to subsection B of this

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11 section shall be apportioned in accordance with the provisions of
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12 Section 2102 of Title 68 of the Oklahoma Statutes this title.
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13  D. Any person purchasing a new or used manufactured home or

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14 owning a manufactured home that is applying for a certificate of
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15 title for the manufactured home and provides proof of paid current
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16 calendar year ad valorem tax, by submission of a Manufactured Home
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17 Certificate (OTC Form 936) or any other proof accepted by Service
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18 Oklahoma, shall be exempt from the excise tax levied pursuant to
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19 Section 2103 of this title.
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20  SECTION 2. This act shall become effective November 1, 2026.

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22  60-2-2590      QD           1/14/2026 10:57:46 PM

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    Req. No. 2590                                      Page 2