Oklahoma legislation · 2026 Regular Session
Oklahoma HB1242: Revenue and taxation; sales tax; agricultural exemptions; cervidae; effective date.
Status: In committee, April 1, 2026
What the bill says
From the engrossed text, March 30, 2026:
ENGR OSSED HOUSE BILL NO. 1242 By: Strom of the House and Murdock of the Senate [ revenue and taxation - exemption - cervidae - effective date ] BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA: SECTION 1. AMENDATORY 68 O.S. 2021, Section 1358, is amended to read as follows: Section 1358. Exemptions - Agriculture. A. There are hereby specifically exempted from the tax levied by Section 1350 et seq. of this title: 1. Sales of agricultural products produced in this state by the producer thereof directly to the consumer or user when such articles are sold at or from a farm and not from some other place of business, as follows: a. farm, orchard or garden products, and b. dairy products sold by a dairy producer or farmer who owns all the cows from which the dairy products offered for sale are produced; ENGR. H. B. NO. 1242 Page prov ided, the provisions of this paragraph shall not be construed as exempting sales by florists, nursery operators or chicken hatcheries, or sales of dairy products by any other business except as set out herein; 2. Livestock, including cattle, horses, mules, cervidae, or other domestic or draft animals, sold by the producer by private treaty or at a special livestock sale; 3. Sale of baby chicks, turkey …
Sponsors
- Casey Murdock (R, SD-027)
- Judd Strom (R, HD-010) · primary sponsor
Latest actions
- : Second Reading referred to Revenue and Taxation Committee then to Appropriations Committee
- : First Reading
- : Engrossed, signed, to Senate
- : Referred for engrossment
- : Third Reading, Measure passed: Ayes: 65 Nays: 14
- : General Order
- : Title stricken
- : Authored by Senator Murdock (principal Senate author)
- : CR; Do Pass, amended by committee substitute Appropriations and Budget Committee
- : Recommendation to the full committee; Do Pass Appropriations and Budget General Government Subcommittee
Votes
- Third Reading (March 26, 2026): 65 yea, 14 nay, passed
- Floor Vote (March 3, 2026): 25 yea, 1 nay, passed
- Floor Vote (February 17, 2025): 4 yea, 1 nay, passed
- Appropriations and Budget General Government Subcommittee (February 17, 2025): 4 yea, 1 nay, passed
Common questions
- What is HB1242?
- HB1242 is a bill in the Oklahoma Legislature (2026 Regular Session): Revenue and taxation; sales tax; agricultural exemptions; cervidae; effective date.
- What is the status of HB1242?
- In committee as of April 1, 2026. Latest action: Second Reading referred to Revenue and Taxation Committee then to Appropriations Committee (April 1, 2026).
- Who sponsored HB1242?
- Judd Strom (R, HD-010), with 1 co-sponsor.
- Where is the official record for HB1242?
- On the Oklahoma Legislature website: https://www.oklegislature.gov/BillInfo.aspx?Bill=HB1242&Session=2600
Source: official Oklahoma record. Tracked by Delilah, AI for legislation across all 50 states and Congress.