Budget & Taxes (Sales Tax)

passed · Oklahoma · House Apr 1, 2026

HB 4178: 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.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates tax exemptions for public universities and entities, reducing tax burden to support public projects and fiscal responsibility.95% confidence

Sub-Topics Sales Tax

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signed · Oklahoma · Senate May 13, 2026

SB 1400: Sales tax exemption; combining certain exemptions for aircraft maintenance, manufacturing, and parts. Effective date.

SB 1400 merges separate Oklahoma sales tax exemptions for aircraft maintenance facilities, aircraft manufacturing facilities, and certain aircraft parts into a single, unified exemption under the state tax code. This change directly affects businesses in Oklahoma's aircraft maintenance, manufacturing, and parts supply sectors by simplifying their eligibility for tax exemptions on qualifying purchases. The bill modifies existing statutory language in Sections 1357 and 1357.5 of the Oklahoma Sales Tax Code to combine these previously distinct exemptions. The policy change aims to streamline tax compliance for affected businesses without altering the scope of the exemptions themselves.

Topics ✓ Budget & TaxesSupports Budget & TaxesMerges tax exemptions for aircraft sectors, providing tax relief to businesses under Oklahoma Sales Tax code.90% confidence

Sub-Topics Sales Tax Tax Incentives

signed · Oklahoma · House May 14, 2026

HB 1370: Motor Fuel Tax Code; repealer; reduction in federal excise tax on gasoline or diesel fuel; emergency.

HB 1370 establishes a "Corporation Commission Plugging Fund" to address seeping natural gas and environmental safety issues related to oil and gas operations. The bill requires the fund to maintain $5 million, and if it falls below this level, an additional excise tax on oil and gas will be imposed until replenished. It specifies that 10.526% of oil excise tax revenue and 10.5555% of natural gas excise tax revenue must be allocated to this fund, with the remaining portions going to the General Revenue Fund and the Interstate Oil Compact Fund. The bill extends the fund's sunset date from 2026 to 2031, ensuring continued funding for these environmental response efforts.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill mandates 10.5%+ of oil/gas excise taxes to fund environmental safety plugging program, creating dedicated revenue stream for essential public service.95% confidence ✓ EnvironmentSupports EnvironmentEstablishes fund to address seepage and environmental safety from oil/gas operations, requiring tax revenue allocation to maintain $5M for pollution control and safety.95% confidence

Sub-Topics Revenue Sales Tax

signed · Oklahoma · Senate May 5, 2026

SB 1280: Excise tax; extending sunset of apportionments of excise tax collections on oil and gas. Effective date. Emergency.

SB 1280 extends the sunset date for Oklahoma's excise tax on oil and gas production from 2026 to 2031. It maintains the current tax rate of 0.095% on oil and gas production until July 1, 2031, after which the rate drops to 0.085%. The bill affects oil and gas producers, purchasers, and royalty owners by specifying how the tax is collected and reported alongside existing gross production taxes. Revenue from the tax continues to be distributed to the General Revenue Fund, the Corporation Commission Plugging Fund, and the Interstate Oil Compact Fund, as outlined in existing law.

Topics ✓ Budget & TaxesSupports Budget & TaxesExtends excise tax collection period, maintaining revenue flow to General Revenue Fund without immediate tax cuts.95% confidence

Sub-Topics Revenue Sales Tax

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

in committee · Oklahoma · House Feb 11, 2026

HB 1572: Tourism; increasing apportionment to Tourism funds; removing apportionment cap; limiting funds for operations; eliminating prohibition to spend certain funds on salaries; effective date; emergency.

HB 1572 modifies Oklahoma's sales tax apportionment to increase funding for tourism. It removes a $5 million annual cap on the Oklahoma Tourism Promotion Revolving Fund, raises the percentage of sales tax revenue allocated to tourism from 0.87% to 1.0% for fiscal years 2026 and beyond, and changes the distribution to 36% for Promotion, 64% for Capital Improvement, and $6.6 million for Route 66. The bill also eliminates restrictions prohibiting tourism funds from covering salaries. These changes directly affect the Oklahoma Tourism Promotion, Capital Improvement, and Route 66 Commission funds, increasing their available resources for operations and projects.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill increases tourism funding by raising sales tax allocation (0.87%→1.0%), removes $5M cap, and eliminates restrictions on salary spending for tourism funds.95% confidence

Sub-Topics Revenue Sales Tax

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passed · Oklahoma · House Apr 1, 2026

HB 2952: Revenue and taxation; motor vehicle excise tax; value of vehicle; effective date.

HB 2952 changes how Oklahoma calculates the tax on new vehicle purchases by requiring the motor vehicle excise tax to be based on the sales price minus any trade-in value. This directly affects vehicle buyers who use trade-ins, as the adjusted price (after subtracting trade-in credits) must now appear on the bill of sale. The bill mandates that sellers document this reduced value on the bill of sale or a prescribed form, rather than using the full sales price. It takes effect on July 1, 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesReduces tax burden on vehicle buyers by basing excise tax on adjusted price after trade-in, providing direct tax relief per bill's calculation change.90% confidence

Sub-Topics Sales Tax

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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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in committee · Oklahoma · House Feb 4, 2025

HB 1295: Revenue and taxation; motor vehicle excise tax; sales tax; motor vehicles; effective date; emergency.

HB 1295 removes a 1.25% sales tax on motor vehicle sales in Oklahoma that was previously applied to gross receipts. It amends Oklahoma tax code sections to eliminate this specific tax portion, clarifying that motor vehicle transactions are exempt from local sales and use taxes levied by cities or counties. The bill directly affects new and used vehicle buyers, dealers, and local jurisdictions that previously collected this tax. Key provisions include updating Section 1355 to remove the 1.25% tax requirement and confirming that vehicle sales remain exempt from local sales taxes as stated in existing law.

Topics ✓ Budget & TaxesSupports Budget & TaxesRemoves 1.25% sales tax on motor vehicle purchases, providing direct tax relief to buyers and reducing government revenue from this source.95% confidence

Sub-Topics Sales Tax

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in committee · Oklahoma · Senate Feb 3, 2026

SB 1358: Roads and bridges; creating the Preserving and Advancing City and Town Transportation Fund. Effective date. Emergency.

SB 1358 creates the Preserving and Advancing City and Town Transportation Fund, which will receive 0.5% of Oklahoma's sales tax revenue starting in fiscal year 2028. This fund directly supports cities and towns by providing dedicated funding for local transportation infrastructure projects like road and bridge maintenance. The bill amends existing sales tax apportionment rules to redirect this specific percentage of revenue to the new fund, replacing previous allocations for other state purposes. The legislation requires the Department of Transportation to confirm fund allocations before disbursement, ensuring funds are used for eligible city and town transportation needs.

Topics ✓ Budget & TaxesSupports Budget & TaxesRedirects 0.5% of sales tax revenue to dedicated transportation infrastructure fund, increasing targeted public spending on essential services.90% confidence ✓ TransportationSupports TransportationCreates dedicated fund for road/bridge maintenance via sales tax reallocation, directly funding transportation infrastructure projects.95% confidence

Sub-Topics Revenue Sales Tax Bridges Roads & Highways Transportation Funding

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