Signed by Governor Mary Fallin

Vote Smart's Synopsis:

Vote to concur with Senate amendments and pass a bill that requires municipal sales, use, and occupancy tax ordinances to apply to military installations, effective November 1, 2014.

Highlights:

• Requires the municipal sales, use, and occupancy tax ordinances of a municipality to be applicable and extend to the following types of private business entities on military installations on federal property annexed on or after July 1, 1998 (Sec. 1):
• Entities engaged in the sale of taxable goods and services taxable;
• Entities engaged in the storage, use, or other consumption of taxable tangible property; and
• Entities engaged in the occupancy of hotel or motel rooms for rent.

Full Bill Text