Oklahoma legislation · 2026 Regular Session
Oklahoma HB3920: Sales tax; providing exemption for certain nonprofit organizations; effective date.
Status: In committee, April 8, 2026
What the bill says
From the engrossed text, March 24, 2026:
ENGR OSSED HOUSE BILL NO. 3920 By: Stinson of the House and Rosino of the Senate [ revenue and taxation - exemptions - sales tax - nonprofit organizations - procurement - duration - transplant - research - effective date ] BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA: SECTION 1. AMENDATORY 68 O.S. 2021, Section 1357, as last amended by Section 1, Chapter 391, O.S.L. 2025 (68 O.S. Supp. 2025, 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 ENGR. H. B. NO. 3920 Page stat e, 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 …
Sponsors
- John Pfeiffer (R, HD-038) · primary sponsor
Latest actions
- : Referred to Appropriations
- : Reported Do Pass, amended by committee substitute Health and Human Services committee; CR filed
- : Referred to Health and Human Services
- : Withdrawn from Revenue and Taxation committee
- : 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: 83 Nays: 7
- : General Order
Votes
- Senate Health & Human Services Committee (April 8, 2026): 9 yea, 0 nay, passed
- Third Reading (March 23, 2026): 83 yea, 7 nay, passed
- Floor Vote (March 3, 2026): 27 yea, 0 nay, passed
- Floor Vote (February 16, 2026): 6 yea, 0 nay, passed
Subjects: Taxation
Common questions
- What is HB3920?
- HB3920 is a bill in the Oklahoma Legislature (2026 Regular Session): Sales tax; providing exemption for certain nonprofit organizations; effective date.
- What is the status of HB3920?
- In committee as of April 8, 2026. Latest action: Referred to Appropriations (April 8, 2026).
- Who sponsored HB3920?
- John Pfeiffer (R, HD-038).
- Where is the official record for HB3920?
- On the Oklahoma Legislature website: https://www.oklegislature.gov/BillInfo.aspx?Bill=HB3920&Session=2600
Source: official Oklahoma record. Tracked by Delilah, AI for legislation across all 50 states and Congress.