HB 4178 Oklahoma House · 2026 Regular Session

Revenue and taxation; exemptions; public trusts; effective date.

HB 4178 amends Oklahoma's sales tax code to add new exemptions for specific public entities and activities. It creates a new exemption allowing sales tax-free admission ticket surcharges used solely to repay debt for constructing athletic facilities, theaters, or cultural venues at public universities. The bill also expands existing exemptions for sales to certain public trusts, county fairs, educational institutions, and public authorities carrying out construction contracts. These changes directly affect state universities, local government entities, and fair authorities by reducing their taxable purchases. The policy focuses on clarifying and broadening tax relief for public infrastructure projects and nonprofit activities.

Issues: ✓ Budget & Taxes

Bill status passed 3 of 5 stages cleared

Introduction

Feb 2026

Committee Review

Mar 2026

House Passage

Mar 2026

Senate Passage

Governor

Introduced Feb 2, 2026 Last action Apr 1, 2026

Maddy AI version diff · 3 comparisons

What changed between versions

House Committee Substitute → Floor (House) · 3 edits

MINOR

The bill text was updated to reflect the final House floor version, replacing the 'Committee Substitute' header with 'Floor Version' and adding co-sponsorship by Senator Gillespie. The substantive policy content regarding sales tax exemptions for government and nonprofit entities remains unchanged, though the page numbering and formatting were adjusted to match the floor version.

Scope change

No change in the scope or applicability of the bill; the changes are purely procedural and formatting updates to reflect the bill's progression to the House floor.

TECHNICAL

The document header was changed from 'Committee Substitute' to 'House of Representatives - Floor Version' to indicate the bill has been amended by the full House.

A new co-sponsor, Gillespie of the Senate, was added to the bill's authorship line.

Page numbers and footer text were updated to reflect the floor version, including a note that bold face denotes committee amendments.

Floor votes · House Mar 24, 2026

How they voted

87–4

Passed · 9 other

Total votes 100

Mar 24, 2026

D Democratic18

17 Yea 1

94% Yea

R Republican82

70 Yea 4 Nay 8

85% Yea

Vote distribution

All Yea All Nay Mixed No data

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Mar 25, 2026

Introduced

First Reading

upper

Mar 25, 2026

Lower · Passed

Engrossed, signed, to Senate

lower

Mar 24, 2026

Committee

Referred for engrossment

lower

Mar 24, 2026

Lower · Passed

Third Reading, Measure passed: Ayes: 86 Nays: 4

lower

Mar 5, 2026

Lower · Passed

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

lower

Feb 19, 2026

Lower · Passed

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

lower

Feb 3, 2026

Committee

Referred to Appropriations and Budget Finance Subcommittee

lower

Feb 2, 2026

Introduced

First Reading

lower

2 primary · 0 co-sponsors