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1 STATE OF OKLAHOMA
1
2 1st Session of the 60th Legislature (2025)
2
3 SENATE BILL 38 By: Coleman
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4
4
5
5
6 AS INTRODUCED
6
7 An Act relating to sales and use tax; amending 68
7 O.S. 2021, Sections 1353, as last amended by Section
8 4, Chapter 441, O.S.L. 2024, and 1403 (68 O.S. Supp.
8 2024, Section 1353), which relate to apportionment of
9 revenues; modifying certain apportionment for certain
9 fiscal years; updating statutory reference; providing
10 an effective date; and declaring an emergency.
10
11
11
12
12
13 BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
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14 SECTION 1. AMENDATORY 68 O.S. 2021, Section 1353, as
14
15 last amended by Section 4, Chapter 441, O.S.L. 2024 (68 O.S. Supp.
15
16 2024, Section 1353), is amended to read as follows:
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17 Section 1353. A. It is hereby declared to be the purpose of
17
18 the Oklahoma Sales Tax Code to provide funds for the financing of
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19 the program provided for by the Oklahoma Social Security Act and to
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20 provide revenues for the support of the functions of the state
20
21 government of Oklahoma, and for this purpose it is hereby expressly
21
22 provided that, revenues derived pursuant to the provisions of the
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23 Oklahoma Sales Tax Code, subject to the apportionment requirements
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24 for the Oklahoma Tax Commission and Office of Management and
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Req. No. 377 Page 1
1 Enterprise Services Joint Computer Enhancement Fund provided by
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2 Section 265 of this title, and further subject to the apportionment
2
3 requirement provided in subsection D of this section, shall be
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4 apportioned as follows:
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5 1. Except as provided in subsection C of this section, the
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6 following amounts shall be paid to the State Treasurer to be placed
6
7 to the credit of the General Revenue Fund to be paid out pursuant to
7
8 direct appropriation by the Legislature:
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9 Fiscal Year Amount
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10 FY 2003 and FY 2004 86.04%
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11 FY 2005 85.83%
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12 FY 2006 85.54%
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13 FY 2007 85.04%
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14 FY 2008 through FY 2022 83.61%
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15 FY 2023 through FY 2027 83.36%
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16 FY 2028 and each fiscal year thereafter 83.61%;
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17 2. The following amounts shall be paid to the State Treasurer
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18 to be placed to the credit of the Education Reform Revolving Fund of
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19 the State Department of Education:
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20 a. for FY 2003, FY 2004 and FY 2005, ten and forty-two
20
21 one-hundredths percent (10.42%),
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22 b. for FY 2006 through FY 2020, ten and forty-six one-
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23 hundredths percent (10.46%),
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24 c. for FY 2021:
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Req. No. 377 Page 2
1 (1) for the month beginning July 1, 2020, through the
1
2 month ending August 31, 2020, ten and forty-six
2
3 one-hundredths percent (10.46%), and
3
4 (2) for the month beginning September 1, 2020,
4
5 through the month ending June 30, 2021, eleven
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6 and ninety-six one-hundredths percent (11.96%),
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7 and
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8 d. for FY 2022 and each fiscal year thereafter, ten and
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9 forty-six one-hundredths percent (10.46%);
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10 3. The following amounts shall be paid to the State Treasurer
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11 to be placed to the credit of the Teachers' Retirement System
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12 Dedicated Revenue Revolving Fund:
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13 Fiscal Year Amount
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14 FY 2003 and FY 2004 3.54%
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15 FY 2005 3.75%
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16 FY 2006 4.0%
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17 FY 2007 4.5%
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18 FY 2008 through FY 2020 5.0%
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19 FY 2021:
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20 a. for the month beginning July
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21 1, 2020, through the month
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22 ending August 31, 2020 5.0%
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23 b. for the month beginning
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24 September 1, 2020, through
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Req. No. 377 Page 3
1 the month ending June 30,
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2 2021 3.5%
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3 FY 2022 5.0%
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4 FY 2023 through FY 2027 5.25%
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5 FY 2028 and each fiscal year thereafter 5.0%;
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6 4. a. except as otherwise provided in subparagraph b of this
6
7 paragraph, for the fiscal year beginning July 1, 2022,
7
8 and for each fiscal year thereafter, eighty-seven one-
8
9 hundredths percent (0.87%) shall be paid to the State
9
10 Treasurer to be further apportioned as follows:
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11 (1) twenty-four percent (24%) shall be placed to the
11
12 credit of the Oklahoma Tourism Promotion
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13 Revolving Fund, but in no event shall such
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14 apportionment exceed Five Million Dollars
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15 ($5,000,000.00) in any fiscal year,
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16 (2) forty-four percent (44%) shall be placed to the
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17 credit of the Oklahoma Tourism Capital
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18 Improvement Revolving Fund, but in no event shall
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19 such apportionment exceed Nine Million Dollars
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20 ($9,000,000.00) in any fiscal year, and
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21 (3) thirty-two percent (32%) shall be placed to the
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22 credit of the Oklahoma Route 66 Commission
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23 Revolving Fund, but in no event shall such
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24 apportionment exceed Six Million Six Hundred
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Req. No. 377 Page 4
1 Thousand Dollars ($6,600,000.00) in any fiscal
1
2 year, and
2
3 b. any amounts which exceed the limitations of
3
4 subparagraph a of this paragraph shall be placed to
4
5 the credit of the General Revenue Fund; and
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6 5. For the fiscal year beginning July 1, 2015, and for each
6
7 fiscal year thereafter fiscal years 2016 through 2025, six one-
7
8 hundredths percent (0.06%) shall be placed to the credit of the
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9 Oklahoma Historical Society Capital Improvement and Operations
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10 Revolving Fund, but in no event shall such apportionment exceed the
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11 total amount apportioned pursuant to this paragraph for the fiscal
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12 year ending on June 30, 2015. For fiscal year 2026 and subsequent
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13 fiscal years, six one-hundredths percent (0.06%) shall be placed to
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14 the credit of the Oklahoma Historical Society Capital Improvement
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15 and Operations Revolving Fund, but in no event shall the
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16 apportionment exceed One Million Eight Hundred Eighty Thousand Five
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17 Hundred Fifty-three Dollars and twenty-five cents ($1,880,553.25).
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18 Any amounts which exceed the limitations of this paragraph shall be
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19 placed to the credit of the General Revenue Fund.
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20 B. Provided, for the fiscal year beginning July 1, 2007, and
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21 every fiscal year thereafter, an amount of revenue shall be
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22 apportioned to each municipality or county which levies a sales tax
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23 subject to the provisions of Section 1357.10 of this title and
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24 subsection F of Section 2701 of this title equal to the amount of
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Req. No. 377 Page 5
1 sales tax revenue of such municipality or county exempted by the
1
2 provisions of Section 1357.10 of this title and subsection F of
2
3 Section 2701 of this title. The Oklahoma Tax Commission shall
3
4 promulgate and adopt rules necessary to implement the provisions of
4
5 this subsection.
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6 C. From the monies that would otherwise be apportioned to the
6
7 General Revenue Fund pursuant to subsection A of this section, there
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8 shall be apportioned the following amounts:
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9 1. For the month ending August 31, 2019:
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10 a. Nine Million Six Hundred Thousand Dollars
10
11 ($9,600,000.00) to the credit of the State Highway
11
12 Construction and Maintenance Fund created in Section
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13 1501 of Title 69 of the Oklahoma Statutes, and
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14 b. Two Million Dollars ($2,000,000.00) to the credit of
14
15 the Oklahoma Railroad Maintenance Revolving Fund
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16 created in Section 309 of Title 66 of the Oklahoma
16
17 Statutes;
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18 2. For the month ending September 30, 2019:
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19 a. Twenty Million Dollars ($20,000,000.00) to the credit
19
20 of the State Highway Construction and Maintenance Fund
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21 created in Section 1501 of Title 69 of the Oklahoma
21
22 Statutes, and
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23 b. Two Million Dollars ($2,000,000.00) to the credit of
23
24 the Oklahoma Railroad Maintenance Revolving Fund
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Req. No. 377 Page 6
1 created in Section 309 of Title 66 of the Oklahoma
1
2 Statutes;
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3 3. For the month ending October 31, 2019:
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4 a. Twenty Million Dollars ($20,000,000.00) to the credit
4
5 of the State Highway Construction and Maintenance Fund
5
6 created in Section 1501 of Title 69 of the Oklahoma
6
7 Statutes, and
7
8 b. Two Million Dollars ($2,000,000.00) to the credit of
8
9 the Oklahoma Railroad Maintenance Revolving Fund
9
10 created in Section 309 of Title 66 of the Oklahoma
10
11 Statutes;
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12 4. For the month ending November 30, 2019:
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13 a. Twenty Million Dollars ($20,000,000.00) to the credit
13
14 of the State Highway Construction and Maintenance Fund
14
15 created in Section 1501 of Title 69 of the Oklahoma
15
16 Statutes, and
16
17 b. Two Million Dollars ($2,000,000.00) to the credit of
17
18 the Oklahoma Railroad Maintenance Revolving Fund
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19 created in Section 309 of Title 66 of the Oklahoma
19
20 Statutes; and
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21 5. For the month ending December 31, 2019:
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22 a. Twenty Million Dollars ($20,000,000.00) to the credit
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23 of the State Highway Construction and Maintenance Fund
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24
24
Req. No. 377 Page 7
1 created in Section 1501 of Title 69 of the Oklahoma
1
2 Statutes, and
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3 b. Two Million Dollars ($2,000,000.00) to the credit of
3
4 the Oklahoma Railroad Maintenance Revolving Fund
4
5 created in Section 309 of Title 66 of the Oklahoma
5
6 Statutes.
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7 D. For fiscal year 2029, and each subsequent fiscal year, Fifty
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8 Million Dollars ($50,000,000.00) shall be placed to the credit of
8
9 the Oklahoma Capital Assets Maintenance and Protection Fund created
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10 in Section 2 188B of this act Title 73 of the Oklahoma Statutes.
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11 SECTION 2. AMENDATORY 68 O.S. 2021, Section 1403, is
11
12 amended to read as follows:
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13 Section 1403. A. It is hereby declared to be the purpose of
13
14 Section 1401 et seq. of this title to provide for the support of the
14
15 functions of the state and local government of Oklahoma; and for
15
16 this purpose and to this end, it is hereby expressly provided that
16
17 the revenues derived hereunder, subject to the apportionment
17
18 provided in subsection B of this section and to the apportionment
18
19 requirements for the Oklahoma Tax Commission and Office of
19
20 Management and Enterprise Services Joint Computer Enhancement Fund
20
21 provided by Section 265 of this title, are hereby apportioned as
21
22 follows:
22
23 1. The following amounts shall be paid by the Tax Commission to
23
24 the State Treasurer and placed to the credit of the General Revenue
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Req. No. 377 Page 8
1 Fund to be paid out pursuant to direct appropriation by the
1
2 Legislature:
2
3 Fiscal Year Amount
3
4 FY 2004 85.35%
4
5 FY 2005 85.14%
5
6 FY 2006 85.54%
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7 FY 2007 85.04%
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8 FY 2008 through FY 2022 83.61%
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9 FY 2023 through FY 2027 83.36%
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10 FY 2028 and each fiscal year thereafter 83.61%;
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11 2. The following amounts shall be paid to the State Treasurer
11
12 to be placed to the credit of the Education Reform Revolving Fund of
12
13 the State Department of Education:
13
14 a. for FY 2020, ten and forty-six one-hundredths percent
14
15 (10.46%),
15
16 b. for FY 2021:
16
17 (1) for the month beginning July 1, 2020, through the
17
18 month ending August 31, 2020, ten and forty-six
18
19 one-hundredths percent (10.46%), and
19
20 (2) for the month beginning September 1, 2020,
20
21 through the month ending June 30, 2021, eleven
21
22 and ninety-six one-hundredths percent (11.96%),
22
23 and
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Req. No. 377 Page 9
1 c. for FY 2022 and each fiscal year thereafter, ten and
1
2 forty-six one-hundredths percent (10.46%);
2
3 3. The following amounts shall be paid to the State Treasurer
3
4 to be placed to the credit of the Teachers' Retirement System
4
5 Dedicated Revenue Revolving Fund:
5
6 Fiscal Year Amount
6
7 FY 2003 and FY 2004 3.54%
7
8 FY 2005 3.75%
8
9 FY 2006 4.0%
9
10 FY 2007 4.5%
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11 FY 2008 through FY 2020 5.0%
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12 FY 2021:
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13 a. for the month beginning July
13
14 1, 2020, through the month
14
15 ending August 31, 2020 5.0%
15
16 b. for the month beginning
16
17 September 1, 2020, through
17
18 the month ending June 30,
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19 2021 3.5%
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20 FY 2022 5.0%
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21 FY 2023 through FY 2027 5.25%
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22 FY 2028 and each fiscal year thereafter 5.0%;
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23 4. a. except as otherwise provided in subparagraph b of this
23
24 paragraph, for the fiscal year beginning July 1, 2015,
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Req. No. 377 Page 10
1 and for each fiscal year thereafter, eighty-seven one-
1
2 hundredths percent (0.87%) shall be paid to the State
2
3 Treasurer to be further apportioned as follows:
3
4 (1) thirty-six percent (36%) shall be placed to the
4
5 credit of the Oklahoma Tourism Promotion
5
6 Revolving Fund, but in no event shall such
6
7 apportionment exceed the total amount apportioned
7
8 pursuant to this division for the fiscal year
8
9 ending on June 30, 2015, and
9
10 (2) sixty-four percent (64%) shall be placed to the
10
11 credit of the Oklahoma Tourism Capital
11
12 Improvement Revolving Fund, but in no event shall
12
13 such apportionment exceed the total amount
13
14 apportioned pursuant to this division for the
14
15 fiscal year ending on June 30, 2015, and
15
16 b. any amounts which exceed the limitations of
16
17 subparagraph a of this paragraph shall be placed to
17
18 the credit of the General Revenue Fund; and
18
19 5. For the fiscal year beginning July 1, 2015, and for each
19
20 fiscal year thereafter fiscal years 2016 through 2025, six one-
20
21 hundredths percent (0.06%) shall be placed to the credit of the
21
22 Oklahoma Historical Society Capital Improvement and Operations
22
23 Revolving Fund, but in no event shall such apportionment exceed the
23
24 total amount apportioned pursuant to this paragraph for the fiscal
24
Req. No. 377 Page 11
1 year ending on June 30, 2015. For fiscal year 2026 and subsequent
1
2 fiscal years, six one-hundredths percent (0.06%) shall be placed to
2
3 the credit of the Oklahoma Historical Society Capital Improvement
3
4 and Operations Revolving Fund, but in no event shall the
4
5 apportionment exceed Three Hundred Seventy Thousand Two Hundred
5
6 Seventy-four Dollars and forty-three cents ($370,274.43). Any
6
7 amounts which exceed the limitations of this paragraph shall be
7
8 placed to the credit of the General Revenue Fund.
8
9 B. Prior to the apportionments otherwise provided in this
9
10 section, there shall be apportioned to the Education Reform
10
11 Revolving Fund of the State Department of Education the following
11
12 amounts in the following state fiscal years:
12
13 FY 2019 $19,600,000.00; and
13
14 FY 2020 and each year thereafter $20,500,000.00.
14
15 SECTION 3. This act shall become effective July 1, 2025.
15
16 SECTION 4. It being immediately necessary for the preservation
16
17 of the public peace, health or safety, an emergency is hereby
17
18 declared to exist, by reason whereof this act shall take effect and
18
19 be in full force from and after its passage and approval.
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21 60-1-377 QD 12/17/2024 9:16:35 PM
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Req. No. 377 Page 12Every fact on this page links to its source, starting with the official bill record.