Oklahoma legislation · 2026 Regular Session
Oklahoma HB3661: Revenue and taxation; sales tax; exemptions; commercial forestry equipment; effective date.
Status: Signed into law, May 12, 2026
What the bill says
An Act relating to revenue and taxation; amending 68 O.S. 2021, Section 1357, which relates to general sales tax exemptions; removing effective date on sales tax exemption on commercial forestry equipment; and providing an effective date. SUBJECT: Revenue and taxation.
From the enrolled text, May 8, 2026:
An Act relating to revenue and taxation; amending 68 O.S. 2021, Section 1357, which relates to general sales tax exemptions; removing effective date on sales tax exemption on commercial forestry equipment; and providing an effective date. SUBJECT: Revenue and taxation SECTION 1. AMENDATORY 68 O.S. 2021, Section 1357, is amended to read as follows: Section 1357. Exemptions - General. There are hereby specifically exempted from the tax levied by the Oklahoma Sales Tax Code: 1. Transportation of school pupils to and from elementary schools or high schools in motor or other vehicles; 2. Transportation of persons where the fare of each person does not exceed One Dollar ($1.00), or local transportation of persons within the corporate limits of a municipality except by taxicabs; 3. Sales for resale to persons engaged in the business of reselling the articles purchased, whether within or without the state, provided that such sales to residents of this state are made to persons to whom sales tax permits have been issued as provided in the Oklahoma Sales Tax Code. This exemption shall not apply to the sales of articles made to persons holding permits when such persons purchase items for their use and which they are not regularly engaged in the business of reselling; neither shall this exemption apply to sales of tangible personal property to …
Sponsors
- Casey Murdock (R, SD-027)
- Eddy Dempsey (R, HD-001) · primary sponsor
Latest actions
- : Approved by Governor 05/12/2026
- : Sent to Governor
- : Enrolled measure signed, returned to House
- : Enrolled, signed, to Senate
- : Referred for enrollment
- : Engrossed measure signed, returned to House
- : Measure passed: Ayes: 34 Nays: 13
- : General Order, Considered
- : Placed on General Order
- : Withdrawn from Appropriations committee
Votes
- Third Reading (May 5, 2026): 34 yea, 13 nay, passed
- Senate Revenue & Taxation Committee (April 13, 2026): 8 yea, 3 nay, passed
- Third Reading (March 4, 2026): 89 yea, 3 nay, passed
- Floor Vote (February 24, 2026): 25 yea, 0 nay, passed
- Floor Vote (February 18, 2026): 10 yea, 0 nay, passed
Subjects: Taxation, Agriculture
Common questions
- What is HB3661?
- HB3661 is a bill in the Oklahoma Legislature (2026 Regular Session): Revenue and taxation; sales tax; exemptions; commercial forestry equipment; effective date.
- What does HB3661 do?
- In its own words: An Act relating to revenue and taxation; amending 68 O.S. 2021, Section 1357, which relates to general sales tax exemptions; removing effective date on sales tax exemption on commercial forestry equipment; and providing an effective date. SUBJECT: Revenue and taxation.
- What is the status of HB3661?
- Signed into law as of May 12, 2026. Latest action: Approved by Governor 05/12/2026 (May 12, 2026).
- Who sponsored HB3661?
- Eddy Dempsey (R, HD-001), with 1 co-sponsor.
- Where is the official record for HB3661?
- On the Oklahoma Legislature website: https://www.oklegislature.gov/BillInfo.aspx?Bill=HB3661&Session=2600
Source: official Oklahoma record. Tracked by Delilah, AI for legislation across all 50 states and Congress.