All Roll Calls
Yes: 166 • No: 22
OklahomaHB 3661Oklahoma 2026 Regular SessionHouseWALLET
Revenue and taxation; sales tax; exemptions; commercial forestry equipment; effective date.
Sponsored By: Eddy Dempsey (Republican)
Signed by Governor
Senate Committee
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Bill Overview
Analyzed Economic Effects
2 provisions identified: 1 benefits, 0 costs, 1 mixed.
Forestry equipment now exempt from sales tax
Beginning November 1, 2026, certain heavy forestry machines are exempt from Oklahoma state sales tax. The exemption is permanent. It covers forwarders, fellers, bunchers, track skidders, wheeled skidders, hydraulic excavators, delimbers, soil compactors, and skid steer loaders. The buyer must be a business engaged in logging, timber, or tree farming.
Law takes effect November 1, 2026
The law takes effect on November 1, 2026. All provisions in this act apply starting that date.
Sponsors & Cosponsors
Sponsor
Eddy Dempsey
Republican • House
Cosponsors
Casey Murdock
Republican • Senate
Roll Call Votes
Senate vote • 5/5/2026
THIRD READING
Yes: 34 • No: 13
Senate vote • 4/13/2026
Top_of_Page
Yes: 0 • No: 3
Senate vote • 4/13/2026
Committee vote: Revenue & Taxation
Yes: 8 • No: 3
House vote • 3/4/2026
THIRD READING
Yes: 89 • No: 3
House vote • 2/24/2026
DO PASS
Yes: 25 • No: 0
House vote • 2/18/2026
DO PASS
Yes: 10 • No: 0
Actions Timeline
Approved by Governor 05/12/2026
5/12/2026HouseSent to Governor
5/6/2026HouseEnrolled measure signed, returned to House
5/6/2026SenateEnrolled, signed, to Senate
5/6/2026HouseReferred for enrollment
5/5/2026HouseEngrossed measure signed, returned to House
5/5/2026SenateMeasure passed: Ayes: 34 Nays: 13
5/5/2026SenateGeneral Order, Considered
5/5/2026SenatePlaced on General Order
4/15/2026SenateWithdrawn from Appropriations committee
4/15/2026SenateReferred to Appropriations
4/13/2026SenateReported Do Pass Revenue and Taxation committee; CR filed
4/13/2026SenateSecond Reading referred to Revenue and Taxation Committee then to Appropriations Committee
4/1/2026SenateFirst Reading
3/5/2026SenateEngrossed, signed, to Senate
3/5/2026HouseReferred for engrossment
3/4/2026HouseThird Reading, Measure passed: Ayes: 89 Nays: 3
3/4/2026HouseGeneral Order
3/4/2026HouseAuthored by Senator Murdock (principal Senate author)
2/25/2026HouseCR; Do Pass, amended by committee substitute Appropriations and Budget Committee
2/25/2026HouseRecommendation to the full committee; Do Pass, amended by committee substitute Appropriations and Budget Finance Subcommittee
2/19/2026HouseReferred to Appropriations and Budget Finance Subcommittee
2/3/2026HouseSecond Reading referred to Appropriations and Budget
2/3/2026HouseAuthored by Representative Dempsey
2/2/2026HouseFirst Reading
2/2/2026House
Bill Text
Enrolled (final version)
5/8/2026
Floor (Senate)
4/15/2026
Senate Committee Report
4/13/2026
Engrossed
3/5/2026
Floor (House)
3/2/2026
House Committee Report
2/25/2026
House Committee Substitute
2/25/2026
House Committee Report
2/19/2026
Introduced
1/15/2026
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