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.
Bill status
signed
all 5 stages cleared
Introduction
Feb 2026
Committee Review
May 2026
Senate Passage
Mar 2026
House Passage
May 2026
Signed into Law
May 2026
Introduced Feb 2, 2026
Signed May 13, 2026
Maddy AI version diff · 4 comparisons
What changed between versions
Floor (House)
→
Floor (Senate)
·
2 edits
MINOR
The bill was reformatted from the House version to the Senate floor version, which involved removing page headers and footers while renumbering the text. The substantive policy content, including all sales tax exemptions for items like school transportation, advertising, and food products, remains identical to the original House version.
TECHNICAL
Page headers, footers, and internal page numbering were removed to align with Senate formatting standards.
Line numbers and paragraph numbering were restructured to match the Senate's specific document layout.
Floor votes · Senate Mar 25, 2026 · House May 6, 2026
How they voted
43–1
Passed · 6 other
Total votes 50
Mar 25, 2026
D
Democratic9
88% Yea
R
Republican41
85% Yea
Vote distribution
All Yea
All Nay
Mixed
No data
Full legislative history
Actions timeline
Total actions
26
Key actions
7
Committee
7
May 13, 2026
Signed into law
Approved by Governor 05/12/2026
upper
May 6, 2026
Committee
Referred for enrollment
upper
May 6, 2026
Lower · Passed
Third Reading, Measure passed: Ayes: 74 Nays: 14
lower
Apr 23, 2026
Lower · Passed
CR; Do Pass Appropriations and Budget Committee
lower
Apr 13, 2026
Lower · Passed
Recommendation to the full committee; Do Pass Appropriations and Budget Finance Subcommittee
lower
Mar 31, 2026
Committee
Referred to Appropriations and Budget Finance Subcommittee
lower
Mar 26, 2026
Introduced
First Reading
lower
Mar 26, 2026
Upper · Passed
Engrossed to House
upper
Mar 25, 2026
Committee
Referred for engrossment
upper
Mar 25, 2026
Upper · Passed
Measure passed: Ayes: 34 Nays: 12
upper
Feb 9, 2026
Committee
Referred to Appropriations
upper
Feb 9, 2026
Upper · Passed
Reported Do Pass Revenue and Taxation committee; CR filed
upper
Feb 2, 2026
Introduced
First Reading
upper
2 primary · 0 co-sponsors
Sponsors
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