Sales tax; extending sales tax exemption to contractors in connection to performance of a contract with a tax exempt entity. Effective date.
SB 44 amends Oklahoma's sales tax law to extend existing tax exemptions to contractors and subcontractors working for tax-exempt entities, such as government agencies, schools, or nonprofits. It allows these contractors to use the exempt entity's documentation (like an exemption letter) to prove purchases made for a contract are tax-free, rather than requiring separate exemption paperwork. This change directly affects businesses that provide goods or services to exempt organizations under contract, simplifying their tax compliance. The bill updates statutory language to explicitly include contractors in the exemption rules, effective upon enactment.
Bill status
signed
all 5 stages cleared
Introduction
Feb 2025
Committee Review
May 2026
Senate Passage
Mar 2026
House Passage
May 2026
Signed into Law
May 2026
Introduced Feb 3, 2025
Signed May 11, 2026
Maddy AI version diff · 4 comparisons
What changed between versions
Floor (House)
→
Floor (Senate)
·
3 edits
MINOR
The bill was updated from the House version to the Senate version, primarily changing the legislative session dates and amending the specific law citation to reflect the most recent amendment. The core sales tax exemption rules for government and nonprofit entities remain substantively the same, though the text was reorganized to match the Senate's formatting style.
Scope change
The bill's scope and applicability remain unchanged; it continues to provide sales tax exemptions for specific governmental and nonprofit entities and contractors working with them.
TECHNICAL
Updated the legislative session dates from the 2nd Session of the 60th Legislature (2026) to the 2nd Session of the 60th Legislature (2025) to reflect the correct current session.
Changed the citation of the previously amending law from Section 1, Chapter 392, O.S.L. 2025 to Section 148, Chapter 452, O.S.L. 2024 to accurately reference the last amendment to the relevant statute.
Reformatted the bill header and page footers to match the Senate's standard layout, including changing the 'Bold face denotes Committee Amendments' note to '(Bold face denotes Committee Amendments)'.
Floor votes · Senate Mar 16, 2026 · House May 4, 2026
How they voted
38–8
Passed · 4 other
Total votes 50
Mar 16, 2026
D
Democratic9
77% Yea
R
Republican41
75% Yea
Vote distribution
All Yea
All Nay
Mixed
No data
Full legislative history
Actions timeline
Total actions
23
Key actions
7
Committee
6
May 11, 2026
Signed into law
Approved by Governor 05/11/2026
upper
May 4, 2026
Committee
Referred for enrollment
upper
May 4, 2026
Lower · Passed
Third Reading, Measure passed: Ayes: 62 Nays: 26
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 17, 2026
Introduced
First Reading
lower
Mar 17, 2026
Upper · Passed
Engrossed to House
upper
Mar 16, 2026
Committee
Referred for engrossment
upper
Mar 16, 2026
Upper · Passed
Measure passed: Ayes: 36 Nays: 8
upper
Mar 3, 2025
Upper · Passed
Reported Do Pass Revenue and Taxation committee; CR filed
upper
Feb 3, 2025
Introduced
First Reading
upper
2 primary · 0 co-sponsors
Sponsors
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