Budget & Taxes (Sales Tax)

passed both · Oklahoma · House Apr 13, 2026

HJR 1087: Constitution; Vote of the People; ad valorem reimbursement; levels and methodologies of reimbursement in line with a certain purpose; requiring amounts be included in assessed valuation of taxable property for certain purposes; providing ballot title; and directing filing.

This bill proposes a constitutional amendment to create a five-year property tax exemption for new or expanded manufacturing facilities in Oklahoma, aiming to encourage businesses to locate or grow within the state. The exemption applies to qualifying manufacturing concerns that are new to the state or relocating, and it specifically covers expansions of existing facilities. To prevent financial harm to other local governments, the bill requires the Legislature to establish reimbursement systems for schools, counties, cities, and other entities that lose revenue due to the tax exemption, and it ensures these reimbursement amounts count toward debt limits for local governments. After the five-year exemption period ends, counties may retain up to 25% of the new property taxes generated from previously exempted facilities to fund additional economic development and job creation.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates property tax exemptions for manufacturing, reducing tax burden on businesses and encouraging economic growth through fiscal incentives.90% confidence

Sub-Topics Property Tax Sales Tax Tax Incentives

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passed · Oklahoma · Senate Apr 13, 2026

SB 1919: Oklahoma Tourism Development Act; increasing cumulative inducement per year. Effective date.

SB 1919 increases Oklahoma's annual cap on tourism development incentives from $30 million to $60 million. It affects tourism companies building attractions by allowing sales tax credits of up to 10% for projects under $1 million or 25% for larger projects, subject to revenue-neutrality rules (ensuring projects don't cost the state money). Entertainment District developers can also choose to receive incentive payments based on tenant sales tax collections, with a 10% annual payment limit. All incentives require verification of project costs and must not exceed the state's revenue-neutral threshold.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases tax credits for tourism development (10-25% sales tax relief) under revenue-neutral rules, providing tax relief to businesses.90% confidence

Sub-Topics Sales Tax Tax Incentives Tags Economic Development

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died · Oklahoma · House Feb 4, 2026

HB 3618: Revenue and taxation; tourism revenue; tourism promotion definition; effective date; emergency.

HB 3618 modifies Oklahoma's sales tax revenue allocation to create dedicated funding for tourism. It directs 0.87% of sales tax revenue (with annual caps) to three tourism-related funds: 24% ($10 million max) to the Oklahoma Tourism Promotion Revolving Fund, 44% ($17 million max) to the Oklahoma Tourism Capital Improvement Revolving Fund, and 32% ($6.6 million max) to the Oklahoma Route 66 Commission Revolving Fund. These funds will support tourism promotion, infrastructure projects, and Route 66 initiatives. The bill affects state tourism entities and local tourism commissions by guaranteeing specific annual funding levels from sales tax revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesReallocates 0.87% of sales tax revenue to dedicated tourism funds, advancing tourism promotion and infrastructure through existing tax allocation.95% confidence ✓ TransportationSupports TransportationFunds Oklahoma Route 66 Commission Revolving Fund ($6.6M max) for highway infrastructure, directly supporting transportation infrastructure under Route 66.92% confidence

Sub-Topics Revenue Sales Tax

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in committee · Oklahoma · Senate Feb 5, 2026

SB 2144: Taxation; farm equipment; requiring certain entities to pay tax in lieu of ad valorem. Effective date.

SB 2144 creates a new tax in lieu of annual property tax for certain farm equipment. It requires retailers of farm equipment (including non-franchised dealers) and entities operating qualifying equipment to pay a flat tax based on the equipment's value, ranging from $6 to $108 depending on price brackets starting at $500. The tax replaces the standard property tax on this equipment but does not affect other property taxes, and dealers must affix tax stamps to sales invoices while maintaining logs for county assessors to inspect. The bill excludes repair parts and equipment sold through consignment or auctions, which remain subject to standard property tax.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates new tax mechanism replacing property tax for farm equipment, strengthening tax collection method within budget/tax framework.90% confidence

Sub-Topics Business Taxes Property Tax Sales Tax Tags Agriculture

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passed · Oklahoma · House Apr 1, 2026

HB 4340: Revenue and taxation; sales tax; exemptions; frack water; effective date.

HB 4340 would add a sales tax exemption for the sale of "frack water" (wastewater from oil and gas extraction) in Oklahoma. This exemption would directly affect oil and gas companies and vendors selling this wastewater, eliminating the sales tax on such transactions. The bill amends Oklahoma's sales tax code to include this specific exemption under existing tax exemption categories. The policy change would reduce tax burdens for businesses involved in handling oil and gas extraction wastewater. The bill is currently pending in the Appropriations and Budget Natural Resources Subcommittee.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill creates tax exemption for oil/gas industry, reducing state sales tax revenue and weakening fiscal management by eliminating tax on business transactions.95% confidence ✗ EnergyOpposes EnergyExempts frack water sales from tax, directly benefiting oil/gas extraction (fossil fuels), opposing renewable energy transition85% confidence ✗ EnvironmentOpposes EnvironmentExempts frack water (wastewater from oil/gas extraction) from sales tax, reducing costs for industry handling environmentally hazardous wastewater, prioritizing industry over environmental protection.85% confidence

Sub-Topics Sales Tax Tax Incentives Oil & Gas

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passed · Oklahoma · House Apr 1, 2026

HB 4337: Revenue and taxation; Quality Events Act; definition; effective date.

HB 4337 amends Oklahoma's Quality Events Act to clarify definitions and requirements for economic development incentives tied to major events. It defines key terms like "quality event" (e.g., national championships, televised events) and "economic impact study," which must verify additional sales tax revenue generated by the event. The bill requires local governments to use these studies to confirm tax revenue increases before providing financial support to event promoters. This affects certified sponsors (event organizers) and local governments that fund or support qualifying events, ensuring incentives align with measurable economic benefits.

Topics ✓ Budget & TaxesSupports Budget & TaxesRequires economic impact studies to verify tax revenue increases before public funding, promoting fiscal responsibility in budget allocation for event incentives.95% confidence

Sub-Topics Revenue Sales Tax Tax Incentives Tags Economic Development

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died · Oklahoma · House Feb 9, 2026

HB 3346: Revenue and taxation; repeal; retail sales of food and food ingredients; effective date.

HB 3346 repeals a tax provision (68 O.S. Supp. 2025, Section 1357.11) that previously applied to retail sales of food and food ingredients in Oklahoma. This change directly affects grocery stores, restaurants, and other businesses selling food products by removing a specific tax requirement. The repeal takes effect on January 1, 2027, but only if either House Bill 3347 passes or House Joint Resolution 1061 is approved by voters. The bill itself does not create new taxes or alter other tax rules - it solely removes an existing provision.

Topics ✓ Budget & TaxesSupports Budget & TaxesRepeals tax on food sales, providing tax relief to businesses selling food products.95% confidence

Sub-Topics Sales Tax

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in committee · Oklahoma · House Feb 3, 2026

HB 3470: Revenue and taxation; Outdoors in Oklahoma Act; sales tax exemption; effective date.

HB 3470, the "Outdoors in Oklahoma Act," creates a temporary sales tax exemption for specific outdoor items sold during October 2026. It exempts firearms, ammunition, camping supplies (like tents and stoves), fishing supplies (rods, reels), and hunting supplies (camouflage, decoys) from Oklahoma's sales tax when purchased between October 1 and October 31. The exemption applies only to retail sales (not rentals) and requires the Oklahoma Tax Commission to establish implementing rules. The bill takes effect September 1, 2026, directly affecting retailers selling these items during the specified October period.

Topics ✗ Budget & TaxesOpposes Budget & TaxesCreates temporary sales tax exemption for outdoor items, reducing state revenue and weakening tax base for budget/taxation topic.95% confidence

Sub-Topics Sales Tax Tax Incentives

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in committee · Oklahoma · House Feb 3, 2026

HB 4456: Revenue and taxation; Vapor Products Tax Code; defining terms; excise tax; e-liquid; Oklahoma Tax Commission; allocation of revenue; revolving fund; effective date.

HB 4456 establishes a 30% excise tax on the wholesale cost of e-liquid sold in Oklahoma. Manufacturers, distributors, or retailers who first receive e-liquid in the state must pay this tax and remit it electronically by the 15th of each month. The tax is structured as a direct cost to consumers, though collected from businesses, and revenue is split: 50% to a new Vapor Products Regulation Revolving Fund and 50% to the General Revenue Fund until 2028, after which 75% goes to the General Fund and 25% to the revolving fund for future regulation. The bill directly affects businesses selling e-liquids and ensures tax collection through retained invoices and Commission oversight.

Topics ✓ Budget & TaxesSupports Budget & TaxesImposes 30% excise tax on e-liquid, allocates revenue to General Revenue Fund and new revolving fund, increasing state tax revenue for budget allocation.95% confidence

Sub-Topics Revenue Sales Tax State Budget

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in committee · Oklahoma · Senate Feb 23, 2026

SB 1829: Excise tax; providing exemption for certain manufactured homes from excise tax on motor vehicles. Effective date.

SB 1829 exempts manufactured home owners in Oklahoma from paying the state's excise tax if they provide proof of current year property tax payment. It directly affects individuals purchasing or owning manufactured homes who already pay ad valorem (property) tax, requiring them to submit a Manufactured Home Certificate (OTC Form 936) or equivalent proof. The bill amends tax law to replace the standard excise tax calculation (based on 50% of retail price for new homes) with this exemption for qualifying homeowners. The law takes effect November 1, 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts manufactured home owners from excise tax after property tax payment, providing direct tax relief for qualifying homeowners and reducing state tax revenue through targeted exemption.95% confidence ✓ HousingSupports HousingExempts manufactured home owners from excise tax, reducing costs and increasing affordability for this housing segment, directly supporting affordable housing.90% confidence

Sub-Topics Procurement Property Tax Sales Tax Property Taxes

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