Budget & Taxes (Procurement)

in committee · Oklahoma · House Feb 3, 2026

HB 3679: Revenue and taxation; sales tax exemption; governmental and nonprofit entities; effective date; emergency.

HB 3679 amends Oklahoma's sales tax exemption rules for governmental and nonprofit entities. It specifically adds a new exemption allowing colleges to exclude admission ticket surcharges used solely to repay debt for athletic, theater, or cultural facility construction. The bill also clarifies existing exemptions for county fairs, religious organizations, and public entities like schools and veterans' authorities. These changes directly affect public institutions, educational facilities, and nonprofit organizations purchasing goods or services for exempt purposes. The policy update focuses on defining precise conditions for tax exemptions without altering tax rates or creating new programs.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax relief for colleges by exempting athletic/theater facility debt surcharges from sales tax, supporting fiscal management of public entities.95% confidence

Sub-Topics Procurement Sales Tax Tax Incentives

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signed · Oklahoma · Senate Apr 20, 2026

SB 1579: Ad valorem tax; requiring certain notice of valuation increase to include taxpayer bill of rights; prescribing language to be included. Effective date.

SB 1579 expands Oklahoma's income tax credit for investments in clean-burning motor vehicle fuel infrastructure. It directly affects businesses and individuals installing or purchasing equipment for compressed natural gas (CNG), hydrogen fuel cells, liquefied natural gas (LNG), liquefied petroleum gas (LPG), or electric vehicle charging systems. The bill provides tiered credits based on vehicle weight (up to $100,000 for heavy trucks), 45% of infrastructure costs for fueling stations, and $2,500 for residential CNG systems. Unused credits may be carried forward for up to five years to offset future tax liability.

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands income tax credits for clean energy infrastructure investments, providing tax relief to businesses and individuals, directly advancing tax policy incentives for fiscal responsibility.95% confidence ✓ EnergySupports EnergyExpands tax credits for clean-burning fuel infrastructure (CNG, hydrogen, EV charging), directly funding clean energy adoption and reducing fossil fuel dependence per bill summary.95% confidence ✓ EnvironmentSupports EnvironmentExpands tax credits for clean fuel infrastructure (CNG, hydrogen, EV charging), directly promoting lower-emission transportation and reducing pollution per bill's focus on clean-burning motor vehicle fuels.95% confidence ✓ TransportationSupports TransportationExpands tax credits for clean fuel infrastructure (CNG, EV charging), directly promoting sustainable transportation and vehicle infrastructure investment.95% confidence

Sub-Topics Income Tax Procurement Tax Credits Electric Vehicles Oil & Gas Electric Vehicles

in committee · Oklahoma · Senate Feb 3, 2026

SB 1804: Sales tax holiday; holiday exemption for firearms and ammunition. Emergency.

SB 1804 exempts the sale of firearms and ammunition from Oklahoma's sales tax on July 3, 2026. This directly affects consumers purchasing guns, rifles, pistols, or shotguns on that specific date. The bill defines "firearm" broadly to include common weapons and creates a temporary tax holiday for these items. The exemption applies only to purchases made on July 3, 2026, as specified in the legislation.

Topics ✗ Budget & TaxesOpposes Budget & TaxesCreates temporary sales tax exemption for firearms/ammo, reducing state revenue on July 3, 2026, weakening tax collection for that category.85% confidence

Sub-Topics Procurement Sales Tax

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signed · Oklahoma · Senate May 29, 2025

SB 59: Sales tax; providing exemption for certain organization providing clothing or supplies to certain students. Effective date.

SB 59 exempts certain nonprofit organizations from paying sales tax when purchasing clothing or supplies for students in need. This applies specifically to organizations providing these items directly to students, such as school-based aid programs or community initiatives supporting vulnerable youth. To qualify, organizations must submit required documentation to claim the exemption. The bill amends Oklahoma's sales tax code to add this specific exemption, effective May 29, 2025, after becoming law without the Governor's signature.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts nonprofits from sales tax on student supplies, providing tax relief for organizations serving vulnerable youth and supporting public service funding through targeted tax exemption.92% confidence ✓ EducationSupports EducationBill exempts nonprofits providing clothing/supplies to students in need from sales tax, reducing costs for student support programs. This directly enhances educational access for vulnerable youth by addressing basic needs, aligning with support in...80% confidence

Sub-Topics Procurement Sales Tax

died · Oklahoma · House Feb 24, 2025

HB 2841: Public finance; Tobacco Settlement Endowment Trust Fund; venture capital; effective date.

HB 2841 amends Oklahoma's management rules for the Tobacco Settlement Endowment Trust Fund, directly affecting the fund and its Board of Investors. It requires the Board to invest fund assets using "prudent person" standards, diversify investments to minimize risk, and hire investment managers through competitive bidding. The bill mandates that at least 2% of the fund's principal balance or $40 million (whichever is greater) must be spent annually on grant and incentive programs. The changes take effect July 1, 2025.

Topics ✓ Budget & TaxesSupports Budget & TaxesMandates annual spending on grant programs from Tobacco Settlement Trust Fund, directing funds toward public initiatives as part of fiscal management.95% confidence

Sub-Topics Procurement

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in committee · Oklahoma · Senate Mar 2, 2026

SB 1387: Sales and use tax; allowing the value of vehicle sold to be deducted from sales tax on vehicle purchase. Effective date.

SB 1387 allows Oklahoma residents who sell a vehicle within six months before or after purchasing a new one to deduct the sold vehicle's value from the sales tax calculation on their new purchase. Specifically, if a buyer paid tax on the full price of a new vehicle but sold a vehicle within that six-month window, they can receive a refund equal to 1.25% of the sold vehicle's value (up to the total tax paid). This change directly affects individuals trading in used cars when buying new ones, simplifying tax refunds for this common scenario. The bill amends Oklahoma's tax code to clarify this deduction mechanism in Sections 1355 and 1404 of Title 68.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides sales tax refund for vehicle trade-ins, reducing tax burden on residents per bill's deduction mechanism.95% confidence

Sub-Topics Procurement Sales Tax

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vetoed · Oklahoma · Senate May 29, 2025

SB 687: Sales tax exemption; requiring Oklahoma Broadband Office and Oklahoma Tax Commission to administer certain rebate program; modifying rebate limit; creating the Oklahoma Broadband Rebate Revolving Fund.

SB 687 creates a rebate program for businesses purchasing equipment to expand broadband services in underserved or unserved areas of Oklahoma. It directs the Oklahoma Broadband Office and Tax Commission to administer the program, requiring equipment to directly enable broadband expansion (not operational costs) and limiting rebates to $42 million total - $31.5 million reserved for low-population-density counties. The Oklahoma Broadband Rebate Revolving Fund will pay approved claims, with payments calculated based on total eligible claims versus available funds. Providers must file claims by specified deadlines, and annual reports will track broadband project impacts without disclosing individual company names.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates $42M broadband rebate fund via revolving fund, allocating state budget to fund infrastructure expansion in underserved areas, aligning with 'funds essential programs' indicator.92% confidence ✓ TechnologySupports TechnologyFunds broadband infrastructure expansion via rebates for equipment, directly advancing internet access in underserved areas - core technology policy objective.95% confidence

Sub-Topics Procurement Sales Tax Tax Incentives Broadband Access

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in committee · Oklahoma · Senate Feb 4, 2025

SB 321: Sales tax; providing sales tax holiday exemption on disaster preparedness items. Effective date. Emergency.

SB 321 creates a sales tax exemption for specific disaster preparedness items during two annual three-day periods: the last Friday in March and September. It directly affects Oklahoma residents purchasing qualifying items like food supplies, safety gear, general disaster tools, and fastening items during those windows. The bill defines "disaster preparedness supplies" to include four categories (general, safety, food-related, and fastening items) and authorizes the Oklahoma Tax Commission to create implementation rules. The exemption applies to sales made between 12:01 a.m. on the last Friday and 12 a.m. on the following Sunday of those months. The law takes effect July 1, 2025.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides temporary sales tax exemption on disaster preparedness items, reducing tax burden for residents during specified periods.95% confidence

Sub-Topics Procurement Sales Tax Tax Incentives

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died · Oklahoma · House Feb 13, 2026

HB 2935: Revenue and taxation; sales tax exemptions; diapers; effective date; emergency.

HB 2935 adds diapers to Oklahoma's list of sales tax-exempt items under the state's tax code. This change directly affects consumers purchasing diapers for personal use, exempting those sales from the state's 4.5% sales tax. The bill amends Section 1357.6 of Oklahoma's Sales Tax Code to include diapers as a qualifying exemption, aligning with existing exemptions for items like food, medicine, and baby supplies. The exemption applies to all diaper sales made after the bill's effective date.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts diapers from 4.5% sales tax, providing direct tax relief for families purchasing essential baby items, aligning with existing food/medicine exemptions.95% confidence

Sub-Topics Procurement Sales Tax

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in committee · Oklahoma · Senate Feb 4, 2025

SB 288: Income tax; providing credit for certain Oklahoma National Guard members that purchase a home. Effective date.

SB 288 creates a state income tax credit for Oklahoma National Guard members who buy a home in Oklahoma. It allows eligible members to claim a credit equal to their down payment and closing costs, up to $4,000, for tax years 2026 and later. The credit is refundable (meaning it can be paid even if the member owes no state tax) and limited to one claim per person. To claim the credit, members must submit proof of purchase costs using a form provided by the Oklahoma Tax Commission. This policy directly affects Oklahoma National Guard members purchasing residential property within the state.

Topics ✓ Budget & TaxesSupports Budget & TaxesSB 288 creates a refundable income tax credit ($4,000 max) for National Guard homebuyers, providing direct tax relief and reducing state tax revenue, aligning with tax relief indicators for middle-income groups.95% confidence ✓ HousingSupports HousingTax credit reduces homebuying costs for National Guard members, supporting housing access through financial incentives for home purchases.85% confidence ✓ VeteransSupports VeteransCreates tax credit for National Guard home purchases, expanding financial benefits for veterans (National Guard members are veterans eligible for state benefits).90% confidence

Sub-Topics Income Tax Procurement Tax Credits Homeownership National Guard & Reserve

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