Oklahoma legislation · 2026 Regular Session
Oklahoma HB1378: Revenue and taxation; sales tax exemptions; agriculture; definition to include timber; effective date.
Status: Vetoed, May 30, 2025
What the bill says
An Act relating to revenue and taxation; amending 68 O.S. 2021, Section 1358, which relates to sales tax exemptions for agriculture; expanding agricultural products definition to include timber; defining terms; and providing an effective date. SUBJECT: Revenue and taxation.
From the enrolled text, May 28, 2025:
An Act relating to revenue and taxation; amending 68 O.S. 2021, Section 1358, which relates to sales tax exemptions for agriculture; expanding agricultural products definition to include timber; defining terms; and providing an effective date. SUBJECT: Revenue and taxation 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; provided, 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 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 poults and starter pullets used in the commercial …
Sponsors
- Justin Humphrey (R, HD-019)
- Eddy Dempsey (R, HD-001) · primary sponsor
Latest actions
- : Vetoed 06/10/2025
- : Sent to Governor
- : Enrolled measure signed, returned to House
- : Enrolled, signed, to Senate
- : Referred for enrollment
- : Measure passed, to House: Ayes: 41 Nays: 5
- : CCR adopted, GCCA
- : CCR read, GCCA
- : To Senate
- : Fourth Reading, Measure passed: Ayes: 85 Nays: 3
Votes
- Fourth Reading (May 28, 2025): 85 yea, 3 nay, passed
- Fourth Reading (May 28, 2025): 41 yea, 5 nay, passed
- Third Reading (May 5, 2025): 38 yea, 8 nay, passed
- Senate Appropriations Committee (April 23, 2025): 24 yea, 1 nay, passed
- Senate Agriculture & Wildlife Committee (April 7, 2025): 10 yea, 2 nay, passed
- Third Reading (February 24, 2025): 89 yea, 6 nay, passed
Common questions
- What is HB1378?
- HB1378 is a bill in the Oklahoma Legislature (2026 Regular Session): Revenue and taxation; sales tax exemptions; agriculture; definition to include timber; effective date.
- What does HB1378 do?
- In its own words: An Act relating to revenue and taxation; amending 68 O.S. 2021, Section 1358, which relates to sales tax exemptions for agriculture; expanding agricultural products definition to include timber; defining terms; and providing an effective date. SUBJECT: Revenue and taxation.
- What is the status of HB1378?
- Vetoed as of May 30, 2025. Latest action: Vetoed 06/10/2025 (May 30, 2025).
- Who sponsored HB1378?
- Eddy Dempsey (R, HD-001), with 1 co-sponsor.
- Where is the official record for HB1378?
- On the Oklahoma Legislature website: https://www.oklegislature.gov/BillInfo.aspx?Bill=HB1378&Session=2600
Source: official Oklahoma record. Tracked by Delilah, AI for legislation across all 50 states and Congress.