SB 50 Oklahoma Senate · 2026 Regular Session

Sales tax; exempting sales tax on purchase of gun safes and guns safety devices. Effective date.

SB 50 exempts the purchase of gun safes and gun safety devices from Oklahoma's sales tax. This change directly affects consumers who buy these items for personal use, as they will no longer pay state sales tax on these purchases. The bill amends Oklahoma's sales tax code (Section 1357) to add gun safes and safety devices to the list of tax-exempt items, aligning with existing exemptions for other safety equipment. The law took effect on May 29, 2025, after becoming law without the governor's signature.
Bill status signed all 5 stages cleared
Introduction
Feb 2025
Committee Review
May 2025
Senate Passage
May 2025
House Passage
May 2025
Signed into Law
May 2025
Introduced Feb 3, 2025 Signed May 29, 2025
Maddy AI version diff · 5 comparisons

What changed between versions

Floor (House) Floor (Senate) · 1 edit
MINOR
The bill was amended to change the legislative body attribution from the House of Representatives to the Senate, reflecting its progression in the legislative process. The substantive policy content regarding sales tax exemptions for items like school transportation, low-fare transit, resale goods, and specific food items remains unchanged.
Scope change
The bill's scope and applicability remain identical to the previous version; only the procedural header was updated.
TECHNICAL

Updated the header to reflect that the text is the 'Senate Floor Version' dated February 26, 2025, instead of the 'House of Representatives - Floor Version'.

Floor votes · Senate Mar 13, 2025 · House Apr 29, 2025

How they voted

451
Passed · 3 other
Total votes 49
Mar 13, 2025
D Democratic9
8 Yea 1
88% Yea
R Republican40
37 Yea 1 Nay 2
92% Yea
Vote distribution
All Yea All Nay Mixed No data
Full legislative history

Actions timeline

Total actions
44
Key actions
11
Committee
9
Amendments
1
May 22, 2025
Committee
Referred for enrollment
upper
May 22, 2025
Lower · Passed
Fourth Reading, Measure passed: Ayes: 88 Nays: 0
lower
May 22, 2025
Upper · Passed
Measure passed, to House: Ayes: 38 Nays: 6
upper
May 22, 2025
Upper · Passed
CCR adopted
upper
May 1, 2025
Amended
HAs rejected, conference requested
upper
Apr 30, 2025
Lower · Passed
Engrossed, signed, to Senate
lower
Apr 29, 2025
Committee
Referred for engrossment
lower
Apr 29, 2025
Lower · Passed
Third Reading, Measure passed: Ayes: 88 Nays: 0
lower
Apr 17, 2025
Lower · Passed
CR; Do Pass, as amended, Appropriations and Budget Committee
lower
Apr 10, 2025
Lower · Passed
Recommendation to the full committee; Do Pass Appropriations and Budget Finance Subcommittee
lower
Apr 2, 2025
Committee
Referred to Appropriations and Budget Finance Subcommittee
lower
Mar 17, 2025
Introduced
First Reading
lower
Mar 17, 2025
Upper · Passed
Engrossed to House
upper
Mar 13, 2025
Committee
Referred for engrossment
upper
Mar 13, 2025
Upper · Passed
Measure passed: Ayes: 43 Nays: 1
upper
Feb 26, 2025
Upper · Passed
Reported Do Pass Appropriations committee; CR filed
upper
Feb 10, 2025
Committee
Referred to Appropriations
upper
Feb 10, 2025
Upper · Passed
Reported Do Pass as amended Revenue and Taxation committee; CR filed
upper
Feb 3, 2025
Introduced
First Reading
upper
2 primary · 0 co-sponsors

Sponsors