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1 STATE OF OKLAHOMA
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2 1st Session of the 60th Legislature (2025)
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3 SENATE BILL 72 By: Kirt
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6 AS INTRODUCED
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7 An Act relating to income tax; amending 68 O.S. 2021,
7 Section 5011, which relates to the Sales Tax Relief
8 Act; modifying claim amounts for certain years;
8 updating statutory language; and providing an
9 effective date.
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12 BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
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13 SECTION 1. AMENDATORY 68 O.S. 2021, Section 5011, is
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14 amended to read as follows:
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15 Section 5011. A. Except as otherwise provided by this section,
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16 beginning with the calendar year 1990 and for each calendar year
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17 through 1998, and for calendar year 2003, any individual who is a
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18 resident of and is domiciled in this state during the entire
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19 calendar year for which the filing is made and whose gross household
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20 income for such year does not exceed Twelve Thousand Dollars
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21 ($12,000.00) may file a claim for sales tax relief.
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22 B. For calendar years 1999, 2002, and 2004, any individual who
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23 is a resident of and is domiciled in this state during the entire
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24 calendar year for which the filing is made may file a claim for
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1 sales tax relief if the gross household income for such year does
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2 not exceed the following amounts:
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3 1. For an individual not subject to the provisions of paragraph
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4 2 of this subsection and claiming no allowable personal exemption
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5 other than the allowable personal exemption for that individual or
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6 the spouse of that individual, Fifteen Thousand Dollars
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7 ($15,000.00); or
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8 2. For an individual claiming one or more allowable personal
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9 exemptions other than the allowable personal exemption for that
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10 individual or the spouse of that individual, an individual with a
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11 physical disability constituting a substantial handicap disability
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12 to employment, or an individual who is sixty-five (65) years of age
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13 or older at the close of the tax year, Thirty Thousand Dollars
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14 ($30,000.00).
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15 C. For calendar years 2000, 2001, 2005 and following and 2005
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16 through 2024, an individual who is a resident of and is domiciled in
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17 this state during the entire calendar year for which the filing is
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18 made may file a claim for sales tax relief if the gross household
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19 income for such year does not exceed the following amounts:
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20 1. For an individual not subject to the provisions of paragraph
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21 2 of this subsection and claiming no allowable personal exemption
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22 other than the allowable personal exemption for that individual or
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23 the spouse of that individual, Twenty Thousand Dollars ($20,000.00);
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24 or
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1 2. For an individual claiming one or more allowable personal
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2 exemptions other than the allowable personal exemption for that
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3 individual or the spouse of that individual, an individual with a
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4 physical disability constituting a substantial handicap disability
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5 to employment, or an individual who is sixty-five (65) years of age
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6 or older at the close of the tax year, Fifty Thousand Dollars
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7 ($50,000.00).
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8 D. The amount of the claim filed pursuant to the Sales Tax
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9 Relief Act shall be Forty Dollars ($40.00) multiplied by the number
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10 of allowable personal exemptions for calendar year 2024 and previous
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11 calendar years.
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12 E. For calendar year 2025 and subsequent calendar years, an
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13 individual who is a resident of and is domiciled in this state
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14 during the entire calendar year for which the filing is made may
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15 file a claim for sales tax relief in the following amounts,
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16 multiplied by the number of allowable personal exemptions:
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17 1. For an individual not subject to the provisions of paragraph
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18 2 of this subsection and claiming no allowable personal exemption
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19 other than the allowable personal exemption for that individual or
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20 the spouse of that individual:
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21 a. Two Hundred Dollars ($200.00) for an individual whose
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22 household income for the year does not exceed Thirty-
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23 five Thousand Dollars ($35,000.00), or
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1 b. One Hundred Dollars ($100.00) for an individual whose
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2 household income for the year does not exceed Forty
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3 Thousand Dollars ($40,000.00); and
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4 2. For an individual claiming one or more allowable personal
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5 exemptions other than the allowable personal exemption for that
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6 individual or the spouse of that individual, an individual with a
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7 physical disability constituting a substantial disability to
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8 employment, or an individual who is sixty-five (65) years of age or
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9 older at the close of the tax year:
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10 a. Two Hundred Dollars ($200.00) for an individual whose
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11 household income for the year does not exceed Forty-
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12 five Thousand Dollars ($45,000.00), or
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13 b. One Hundred Fifty Dollars ($150.00) for an individual
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14 whose household income for the year does not exceed
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15 Fifty Thousand Dollars ($50,000.00).
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16 F. As used in the Sales Tax Relief Act, "allowable personal
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17 exemption" means a personal exemption to which the taxpayer would be
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18 entitled pursuant to the provisions of the Oklahoma Income Tax Act,
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19 except for:
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20 1. The exemptions such taxpayer would be entitled to pursuant
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21 to Section 2358 of this title if such taxpayer or spouse is blind or
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22 sixty-five (65) years of age or older at the close of the tax year;
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23 2. An exemption for a person convicted of a felony if during
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24 all or any part of the calendar year for which the claim is filed
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1 such person was an inmate in the custody of the Department of
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2 Corrections; or
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3 3. An exemption for a person if during all or any part of the
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4 calendar year for which the claim is filed such person resided
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5 outside of this state.
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6 E. G. A person convicted of a felony shall not be permitted to
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7 file a claim for sales tax relief pursuant to the provisions of
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8 Sections 5010 through 5016 of this title for the period of time
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9 during which the person is an inmate in the custody of the
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10 Department of Corrections. Such period of time shall include the
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11 entire calendar year if the person is in the custody of the
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12 Department of Corrections during any part of the calendar year. The
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13 provisions of this subsection shall not prohibit all other members
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14 of the household of an inmate from filing a claim based upon the
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15 personal exemptions to which the household members would be entitled
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16 pursuant to the provisions of the Oklahoma Income Tax Act.
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17 F. H. The Department of Corrections shall withhold up to fifty
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18 percent (50%) of any money inmates receive for claims made pursuant
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19 to the Sales Tax Relief Act prior to September 1, 1991, for costs of
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20 incarceration.
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21 G. I. For purposes of Section 139.105 of Title 17 of the
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22 Oklahoma Statutes, the gross household income of any individual who
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23 may file a claim for sales tax relief shall not exceed Twelve
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24 Thousand Dollars ($12,000.00).
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1 SECTION 2. This act shall become effective November 1, 2025.
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3 60-1-941 QD 1/19/2025 5:41:58 AM
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Req. No. 941 Page 6Every fact on this page links to its source, starting with the official bill record.