HB 2935 Oklahoma House · 2026 Regular Session

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.

Issues: ✓ Budget & Taxes

Bill status died 1 of 4 stages cleared

Introduction

Feb 2026

Committee Review

Floor Vote

Governor

Introduced Feb 2, 2026 Last action Feb 13, 2026

Maddy AI version diff · 1 comparison

What changed between versions

Introduced → Proposed Committee Substitute (full committee) 1 · 6 edits

MODERATE

The bill was completely rewritten by the committee to replace the original text, which listed various general sales tax exemptions, with a single, specific exemption for diapers. The new version defines 'diapers' to include disposable, cloth, and reusable inserts for infants and young children. It establishes a new administrative process requiring the Oklahoma Tax Commission to issue an exemption card to individuals who are recipients of SNAP benefits, which vendors must honor to avoid sales tax on diaper purchases.

Scope change

The bill's scope narrowed significantly from a broad list of general tax exemptions to a single, targeted exemption specifically for diapers purchased by SNAP recipients.

SCOPE

Removed all previous exemptions listed in the original bill, including exemptions for school transportation, low-fare transit, sales for resale, advertising space, worm/fish farming supplies, natural gas/electricity, prescription drugs, and food stamps.

DEFINITION

Added a specific definition for 'diapers' that covers absorbent garments for infants, toddlers, and young children, explicitly including disposable, cloth, and reusable inserts.

ELIGIBILITY

Restricted the diaper sales tax exemption exclusively to individuals who are recipients of benefits from the Supplemental Nutrition Assistance Program (SNAP).

REQUIREMENT

Mandated that the Oklahoma Tax Commission issue an exemption card to eligible individuals and require vendors to honor this card to claim the tax exemption.

ENFORCEMENT

Established a formal process for individuals to request a refund of sales tax erroneously paid if a vendor refuses to honor the exemption card.

TIMELINE

The effective date was set to July 1, 2026, replacing the previous text which had no specific effective date in the excerpt provided.

Floor votes

How they voted

No floor votes recorded yet.

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Feb 13, 2026

Committee

Referred to Appropriations and Budget Finance Subcommittee

lower

Feb 12, 2026

Committee

Referred to Appropriations and Budget

lower

Feb 11, 2026

Committee

Referred to Rules

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