HB 1242 Oklahoma House · 2026 Regular Session

Revenue and taxation; sales tax; agricultural exemptions; cervidae; effective date.

HB 1242 modifies Oklahoma's agricultural sales tax exemptions to clarify which farm-related purchases qualify for tax relief. It specifically exempts direct sales of farm products (like produce and dairy) to consumers, livestock sales (including cervidae like deer), feed, fertilizer, and farm equipment used in production. The bill requires purchasers to provide written certification confirming items will be used for agricultural purposes, with penalties for false certifications. This affects Oklahoma farmers, ranchers, and agricultural businesses purchasing qualifying goods, ensuring tax exemptions align with actual farm operations.

Issues: ✓ Budget & Taxes

Bill status passed 3 of 5 stages cleared

Introduction

Feb 2025

Committee Review

Mar 2026

House Passage

Mar 2026

Senate Passage

Governor

Introduced Feb 3, 2025 Last action Apr 1, 2026

Maddy AI version diff · 4 comparisons

What changed between versions

House Committee Substitute → Floor (House) · 2 edits

MINOR

The bill was updated from a House Committee draft to the final House Floor version, incorporating amendments from the Senate. The primary substantive change is the addition of 'cervidae' (deer) to the list of livestock exempt from sales tax when sold by producers at private treaty or special livestock sales. The text also includes formatting updates, such as adding bill sponsor names and page headers, which are administrative rather than policy changes.

Scope change

The scope of the sales tax exemption for livestock sales was expanded to explicitly include cervidae (deer), whereas the previous version did not list this specific animal category.

ELIGIBILITY

Added 'cervidae' to the list of livestock eligible for sales tax exemption when sold by producers at private treaty or special livestock sales.

TECHNICAL

Updated document headers and footers to reflect the House Floor version, including adding sponsor names (Strom and Murdock) and removing committee-specific tracking numbers.

Floor votes · House Mar 26, 2026

How they voted

65–14

Passed · 21 other

Total votes 100

Mar 26, 2026

D Democratic18

12 Yea 6

66% Yea

R Republican82

53 Yea 14 Nay 15

64% Yea

Vote distribution

All Yea All Nay Mixed No data

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Mar 30, 2026

Introduced

First Reading

upper

Mar 30, 2026

Lower · Passed

Engrossed, signed, to Senate

lower

Mar 26, 2026

Committee

Referred for engrossment

lower

Mar 26, 2026

Lower · Passed

Third Reading, Measure passed: Ayes: 65 Nays: 14

lower

Mar 5, 2026

Lower · Passed

CR; Do Pass, amended by committee substitute Appropriations and Budget Committee

lower

Feb 25, 2025

Lower · Passed

Recommendation to the full committee; Do Pass Appropriations and Budget General Government Subcommittee

lower

Feb 4, 2025

Committee

Referred to Appropriations and Budget General Government Subcommittee

lower

Feb 3, 2025

Introduced

First Reading

lower

2 primary · 0 co-sponsors