Oklahoma legislation · 2026 Regular Session
Oklahoma SB44: Sales tax; extending sales tax exemption to contractors in connection to performance of a contract with a tax exempt entity. Effective date.
Status: Signed into law, May 11, 2026
What the bill says
An Act relating to sales tax; amending 68 O.S. 2021, Section 1356, as last amended by Section 1, Chapter 392, O.S.L. 2025 (68 O.S. Supp. 2025, Section 1356), which relates to sales tax exemption; providing exemption to entities in performance of a contract with an exempt entity; updating statutory language; and providing an effective date. SUBJECT: Sales tax exemptions.
From the enrolled text, May 5, 2026:
An Act relating to sales tax; amending 68 O.S. 2021, Section 1356, as last amended by Section 1, Chapter 392, O.S.L. 2025 (68 O.S. Supp. 2025, Section 1356), which relates to sales tax exemption; providing exemption to entities in performance of a contract with an exempt entity; updating statutory language; and providing an effective date. SUBJECT: Sales tax exemptions SECTION 1. AMENDATORY 68 O.S. 2021, Section 1356, as last amended by Section 1, Chapter 392, O.S.L. 2025 (68 O.S. Supp. 2025, Section 1356), is amended to read as follows: Section 1356. Exemptions - Governmental and nonprofit entities. There are hereby specifically exempted from the tax levied by Section 1350 et seq. of this title: A. The exemptions for sales of tangible personal property or services to entities provided by subsection B of this section shall apply to sales to the exempt entity as well as to sales to any contractor with whom the exempt entity has entered into a contract necessary for carrying out such contract and sales to any subcontractor to the contract. Any contractor or subcontractor making purchases necessary for carrying out the contract may present a copy of the exemption letter or card issued to the exempt entity by the Oklahoma Tax Commission and documentation indicating the contractual relationship between the contractor and the entity to the …
Sponsors
- Dave Rader (R, SD-039) · primary sponsor
Latest actions
- : Approved by Governor 05/11/2026
- : Sent to Governor
- : Signed, returned to Senate
- : Enrolled, to House
- : Referred for enrollment
- : Signed, returned to Senate
- : Third Reading, Measure passed: Ayes: 62 Nays: 26
- : General Order
- : CR; Do Pass Appropriations and Budget Committee
- : Recommendation to the full committee; Do Pass Appropriations and Budget Finance Subcommittee
Votes
- Third Reading (May 4, 2026): 62 yea, 26 nay, passed
- Floor Vote (April 21, 2026): 24 yea, 0 nay, passed
- Floor Vote (April 8, 2026): 9 yea, 0 nay, passed
- Third Reading (March 16, 2026): 36 yea, 8 nay, passed
- Senate Revenue & Taxation Committee (March 3, 2025): 6 yea, 3 nay, passed
Common questions
- What is SB44?
- SB44 is a bill in the Oklahoma Legislature (2026 Regular Session): Sales tax; extending sales tax exemption to contractors in connection to performance of a contract with a tax exempt entity. Effective date.
- What does SB44 do?
- In its own words: An Act relating to sales tax; amending 68 O.S. 2021, Section 1356, as last amended by Section 1, Chapter 392, O.S.L. 2025 (68 O.S. Supp. 2025, Section 1356), which relates to sales tax exemption; providing exemption to entities in performance of a contract with an exempt entity; updating statutory language; and providing an effective date. SUBJECT: Sales tax exemptions.
- What is the status of SB44?
- Signed into law as of May 11, 2026. Latest action: Approved by Governor 05/11/2026 (May 11, 2026).
- Who sponsored SB44?
- Dave Rader (R, SD-039).
- Where is the official record for SB44?
- On the Oklahoma Legislature website: https://www.oklegislature.gov/BillInfo.aspx?Bill=SB44&Session=2600
Source: official Oklahoma record. Tracked by Delilah, AI for legislation across all 50 states and Congress.