HB 3661 Oklahoma House · 2026 Regular Session

Revenue and taxation; sales tax; exemptions; commercial forestry equipment; effective date.

HB 3661 expands Oklahoma's sales tax exemptions for agricultural products and inputs. It specifically exempts sales of farm-produced goods (like produce and dairy from owner-operated farms), livestock, feed, agricultural fertilizer, machinery, and supplies directly used in farming or ranching operations. The bill requires purchasers to provide written certification confirming items will be used in agricultural production, with false certifications subject to penalties. These exemptions apply only to items used for commercial farming or ranching, not personal gardens or pet-related activities. The changes aim to reduce tax burdens for Oklahoma agricultural producers and their supply chain.
Bill status signed all 5 stages cleared
Introduction
Feb 2026
Committee Review
May 2026
House Passage
Mar 2026
Senate Passage
May 2026
Signed into Law
May 2026
Introduced Feb 2, 2026 Signed May 12, 2026
Maddy AI version diff · 6 comparisons

What changed between versions

Floor (House) Floor (Senate) · 4 edits
MODERATE
The bill was amended to reflect the Senate's version, which includes a new effective date of April 13, 2026, and reorganizes the text of the sales tax exemptions. The most significant substantive change is the addition of a new exemption for sales of food and supplies to organizations providing prepared meals to elderly or homebound persons, while also clarifying and expanding exemptions for digital advertising and specific agricultural inputs.
Scope change
The bill's scope was expanded to include a new exemption for charitable meal delivery services to the elderly and homebound, and the applicability of the advertising exemption was updated to explicitly cover internet and electronic media.
SCOPE

Added a new exemption for sales of food, equipment, and supplies to organizations that are tax-exempt under federal law and provide prepared meals to elderly or homebound persons.

Expanded the advertising exemption to explicitly include sales of advertising via the Internet, electronic display devices, and electronic media such as radio, television, and cable.

TIMELINE

Added a specific effective date of April 13, 2026, to the Senate version of the bill.

TECHNICAL

Reformatted the document header and page numbering to reflect the Senate Floor Version instead of the House Floor Version.

Floor votes · Senate May 5, 2026 · House Mar 4, 2026

How they voted

3613
Passed · 1 other
Total votes 50
May 5, 2026
D Democratic9
6 Yea 2 Nay 1
66% Yea
R Republican41
30 Yea 11 Nay
73% Yea
Vote distribution
All Yea All Nay Mixed No data
Full legislative history

Actions timeline

Total actions
25
Key actions
8
Committee
7
May 12, 2026
Signed into law
Approved by Governor 05/12/2026
lower
May 5, 2026
Committee
Referred for enrollment
lower
May 5, 2026
Upper · Passed
Engrossed measure signed, returned to House
upper
May 5, 2026
Upper · Passed
Measure passed: Ayes: 34 Nays: 13
upper
Apr 13, 2026
Committee
Referred to Appropriations
upper
Apr 13, 2026
Upper · Passed
Reported Do Pass Revenue and Taxation committee; CR filed
upper
Mar 5, 2026
Introduced
First Reading
upper
Mar 5, 2026
Lower · Passed
Engrossed, signed, to Senate
lower
Mar 4, 2026
Committee
Referred for engrossment
lower
Mar 4, 2026
Lower · Passed
Third Reading, Measure passed: Ayes: 89 Nays: 3
lower
Feb 25, 2026
Lower · Passed
CR; Do Pass, amended by committee substitute Appropriations and Budget Committee
lower
Feb 19, 2026
Lower · Passed
Recommendation to the full committee; Do Pass, amended by committee substitute Appropriations and Budget Finance Subcommittee
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

Sponsors