Oklahoma legislation · 2026 Regular Session
Oklahoma HB4340: Revenue and taxation; sales tax; exemptions; frack water; effective date.
Status: In committee, April 1, 2026
What the bill says
From the engrossed text, March 24, 2026:
ENGR OSSED HOUSE BILL NO. 4340 By: Moore of the House and Murdock of the Senate [ revenue and taxation - exemption - water - circumstances - term - 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 state, provided that such sales to residents of this state are made ENGR. H. B. NO. 4340 Page to p ersons 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 …
Sponsors
- Casey Murdock (R, SD-027)
- Anthony Moore (R, HD-057) · 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: 68 Nays: 28
- : General Order
- : Emergency removed
- : Title stricken
- : Authored by Senator Murdock (principal Senate author)
- : CR; Do Pass, amended by committee substitute Appropriations and Budget Committee
Votes
- Third Reading (March 23, 2026): 68 yea, 28 nay, passed
- Floor Vote (March 4, 2026): 21 yea, 5 nay, passed
- Floor Vote (February 16, 2026): 8 yea, 2 nay, passed
Common questions
- What is HB4340?
- HB4340 is a bill in the Oklahoma Legislature (2026 Regular Session): Revenue and taxation; sales tax; exemptions; frack water; effective date.
- What is the status of HB4340?
- 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 HB4340?
- Anthony Moore (R, HD-057), with 1 co-sponsor.
- Where is the official record for HB4340?
- On the Oklahoma Legislature website: https://www.oklegislature.gov/BillInfo.aspx?Bill=HB4340&Session=2600
Source: official Oklahoma record. Tracked by Delilah, AI for legislation across all 50 states and Congress.