Oklahoma legislation · 2026 Regular Session
Oklahoma SB1400: Sales tax exemption; combining certain exemptions for aircraft maintenance, manufacturing, and parts. Effective date.
Status: Signed into law, May 13, 2026
What the bill says
An Act relating to sales tax; amending 68 O.S. 2021, Sections 1357, as last amended by Section 1, Chapter 391, O.S.L. 2025, and 1357.5 (68 O.S. Supp. 2025, Section 1357), which relate to exemptions; combining certain exemptions for aircraft maintenance and manufacturing facilities and certain aircraft parts; modifying certain exemptions; updating statutory reference; updating statutory language; and providing an effective date. SUBJECT: Sales tax exemptions.
From the enrolled text, May 6, 2026:
An Act relating to sales tax; amending 68 O.S. 2021, Sections 1357, as last amended by Section 1, Chapter 391, O.S.L. 2025, and 1357.5 (68 O.S. Supp. 2025, Section 1357), which relate to exemptions; combining certain exemptions for aircraft maintenance and manufacturing facilities and certain aircraft parts; modifying certain exemptions; updating statutory reference; updating statutory language; and providing an effective date. SUBJECT: Sales tax exemptions 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 to persons to whom sales tax permits have been issued as provided in the Oklahoma Sales Tax Code. This exemption shall not apply to …
Sponsors
- Dave Rader (R, SD-039) · primary sponsor