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Did Not Advance

Oklahoma House Bill 1336 Modifies Agricultural Sales Tax Exemption Proof and Prohibits Requiring IRS Schedule F

Original title: Revenue and taxation; sales tax exemption; agriculture; proof of eligibility; effective date.

Last action · February 4, 2025: Second Reading referred to Rules

Introduced
Committee
Floor Vote
Passed
Law

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Public stanceCommunity reactions are separate from the official record and reporting.

What This Bill Proposed

Official description

Revenue and taxation; sales tax exemption; agriculture; proof of eligibility; effective date.

Who It Would Have Affected

Groups the bill's text would have affected, as described in the record. Being affected is not a position for or against it.

Directly affected

farmers and ranchers

Agricultural producers experience changed documentation requirements when proving eligibility for sales tax exemptions at the time of sale.

Directly affected

agricultural vendors

Vendors must honor accepted proofs of eligibility and are prohibited from demanding IRS Schedule F forms from buyers.

Directly affected

Oklahoma Tax Commission

The agency is responsible for prescribing permit designs, business description forms, and determining discretion for alternative proof documents.

Key Facts

You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.

Frequently Asked Questions

Do I still need to show an IRS Schedule F to get an agricultural sales tax exemption?
No. The bill explicitly states that no taxpayer shall be required to produce a copy of as proof of eligibility.
What documents can be used instead of IRS Schedule F?
Accepted documents include a copy of IRS Form 1065, IRS Form 4835, an equivalent IRS form, a one-page business description form provided by the Oklahoma Tax Commission, Farm Service Agency form 156EZ, or other documents at the discretion of the Oklahoma Tax Commission.
What is the penalty for misusing an agricultural exemption permit?
A purchaser who uses an agricultural exemption permit or proof of eligibility to buy items not authorized for exemption is subject to a $500.00 penalty.

What else do you want to know?

News Coverage

No news coverage found yet. Articles are indexed twice daily.

Where This Stands

This bill did not become law - Died at adjournment · in House committee.

Procedural history

3 actions
  1. Feb 4, 2025HouseCommittee
    Second Reading referred to Rules
  2. Feb 3, 2025House
    Authored by Representative Humphrey
  3. Feb 3, 2025HouseIntroduced
    First Reading

Version history

Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.

View official text →

Lobbying Activity

No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.

Full breakdown

Who this bill affects and the strongest case for and against it, written only from the bill’s own text.

Connected Entities

Humphrey, Oklahoma Tax Commission, Farm Service Agency and 1 more
PersonHumphrey“Author of House Bill 1336”Map →
OrganizationOklahoma Tax Commission“Prescribes agricultural exemption permits and forms”Map →
OrganizationFarm Service Agency“Provides form 156EZ used as proof of eligibility”Map →
OrganizationInternal Revenue Service“Issues federal tax forms referenced as alternative proof”Map →

Sources

Open source document

www.oklegislature.gov

Analysis Score

0–100
  • Significance20
    Lowered because this bill did not pass (its text scored 50)
  • Controversy10
    Intensity of disagreement among stakeholders
  • Entertainment5
    Compellingness for a non-policy-wonk reader
  • Buzz15
    Current news / social attention level

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