Revenue and taxation; motor vehicle excise tax; value of vehicle; effective date.
HB 1183 changes how Oklahoma calculates the motor vehicle excise tax by requiring the actual sales price (before trade-in discounts) to be used, provided it stays within 20% of the average retail value from Service Oklahoma's reference guides. This affects vehicle buyers and dealers, who must now document the sales price and tire details on the bill of sale. The bill mandates that the recorded price must align with published retail values to determine tax liability. It becomes effective November 1, 2025.
Bill status
signed
all 5 stages cleared
Introduction
Feb 2025
Committee Review
May 2025
House Passage
May 2025
Senate Passage
May 2025
Signed into Law
May 2025
Introduced Feb 3, 2025
Signed May 21, 2025
Maddy AI version diff · 6 comparisons
What changed between versions
Floor (House)
→
Floor (Senate)
·
4 edits
MODERATE
The bill was updated from the House version to the Senate floor version, incorporating amendments from the Senate Appropriations Committee. The substantive policy changes focus on clarifying how vehicle values are calculated for excise tax purposes, specifically regarding trade-in discounts and the required accuracy of reported sales prices.
Scope change
The bill's scope regarding vehicle valuation rules was refined to include specific instructions on handling trade-in discounts and setting a 20% tolerance threshold for reported sales prices against average retail values.
REQUIREMENT
Clarified that the value of a vehicle for tax purposes must be the actual sales price before trade-in discounts, but the final reported value must be within 20% of the average retail price listed by Service Oklahoma.
Added a requirement that the actual sales price, total tax basis, number of tires, and tire rim diameters must be explicitly entered on the bill of sale or a form prescribed by Service Oklahoma.
TIMELINE
Changed the effective date of the act from November 1, 2025, to July 1, 2026.
TECHNICAL
Updated the document header and committee report details to reflect the Senate floor version and the specific committee amendments.
Floor votes · Senate May 6, 2025 · House Mar 13, 2025
How they voted
46–0
Passed · 3 other
Total votes 49
May 6, 2025
D
Democratic9
100% Yea
R
Republican40
92% Yea
Vote distribution
All Yea
All Nay
Mixed
No data
Full legislative history
Actions timeline
Total actions
34
Key actions
11
Committee
9
Amendments
1
May 21, 2025
Signed into law
Approved by Governor 05/21/2025
lower
May 14, 2025
Committee
Referred for enrollment
lower
May 14, 2025
Lower · Passed
Fourth Reading, Measure passed: Ayes: 79 Nays: 0
lower
May 14, 2025
Lower · Passed
SA's read, adopted
lower
May 7, 2025
Upper · Passed
Engrossed to House
upper
May 6, 2025
Committee
Referred for engrossment
upper
May 6, 2025
Upper · Passed
Measure passed: Ayes: 44 Nays: 0
upper
May 6, 2025
Introduced
General Order, Amended
upper
Apr 23, 2025
Upper · Passed
Reported Do Pass Appropriations committee; CR filed
upper
Apr 14, 2025
Committee
Referred to Appropriations
upper
Apr 14, 2025
Upper · Passed
Reported Do Pass as amended Revenue and Taxation committee; CR filed
upper
Mar 17, 2025
Introduced
First Reading
upper
Mar 17, 2025
Lower · Passed
Engrossed, signed, to Senate
lower
Mar 13, 2025
Committee
Referred for engrossment
lower
Mar 13, 2025
Lower · Passed
Third Reading, Measure passed: Ayes: 86 Nays: 0
lower
Mar 6, 2025
Lower · Passed
CR; Do Pass, amended by committee substitute Appropriations and Budget Committee
lower
Feb 24, 2025
Lower · Passed
Recommendation to the full committee; Do Pass, amended by committee substitute Appropriations and Budget Finance Subcommittee
lower
Feb 4, 2025
Committee
Referred to Appropriations and Budget Finance Subcommittee
lower
Feb 3, 2025
Introduced
First Reading
lower
2 primary · 0 co-sponsors
Sponsors
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