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OklahomaSB 1400Oklahoma 2026 Regular SessionSenateWALLET

Sales tax exemption; combining certain exemptions for aircraft maintenance, manufacturing, and parts. Effective date.

Sponsored By: Dave Rader (Republican)

Signed by Governor

Senate Committee

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Bill Overview

Analyzed Economic Effects

2 provisions identified: 1 benefits, 0 costs, 1 mixed.

Sales tax break for aircraft facilities

Beginning January 1, 2027, qualified aircraft maintenance or manufacturing facilities do not pay Oklahoma state or local sales tax on many purchases used at the site. The exemption covers aircraft and aircraft parts sold at the facility and the machinery, tools, supplies, and services used for repair, remodeling, engines, frames, interiors, and paint. Computers, data processing gear, peripherals, and telecom equipment are exempt when the facility buys $2,000,000 or more of those items. To qualify, the site must cost over $5,000,000 to build or expand and add at least 250 full‑time jobs, or, for an air common carrier facility, have at least 2,000 full‑time employees in the prior year as certified by the Oklahoma Employment Security Commission.

Sales tax refunds for aircraft projects

Beginning January 1, 2027, a qualified purchaser can get back state and local sales tax paid on property that is consumed or built into a qualified aircraft facility. If a contractor or subcontractor paid the tax, the refund goes to the qualified facility and contractor affidavits are allowed. The Tax Commission funds a refund account monthly and adds interest at the three‑month U.S. Treasury Bill rate. File invoices and affidavits within 36 months of each purchase, and file the job certification from the Employment Security Commission within 60 months of the first purchase. Only purchases made after January 18, 1991 are eligible.

Sponsors & Cosponsors

Sponsor

  • Dave Rader

    Republican • Senate

Cosponsors

  • Daniel Pae

    Republican • House

Roll Call Votes

All Roll Calls

Yes: 140 • No: 30

House vote • 5/6/2026

Top_of_Page

Yes: 74 • No: 14

House vote • 4/21/2026

DO PASS

Yes: 24 • No: 1

House vote • 4/21/2026

DO PASS

Yes: 24 • No: 1

House vote • 4/8/2026

DO PASS

Yes: 9 • No: 0

House vote • 4/8/2026

DO PASS

Yes: 9 • No: 0

Senate vote • 3/25/2026

THIRD READING

Yes: 0 • No: 12

Senate vote • 3/25/2026

Top_of_Page

Yes: 0 • No: 1

Senate vote • 2/9/2026

Top_of_Page

Yes: 0 • No: 1

Actions Timeline

  1. Approved by Governor 05/12/2026

    5/13/2026Senate

  2. Sent to Governor

    5/6/2026Senate

  3. Signed, returned to Senate

    5/6/2026House

  4. Enrolled, to House

    5/6/2026Senate

  5. Referred for enrollment

    5/6/2026Senate

  6. Signed, returned to Senate

    5/6/2026House

  7. Third Reading, Measure passed: Ayes: 74 Nays: 14

    5/6/2026House

  8. General Order

    5/6/2026House

  9. CR; Do Pass Appropriations and Budget Committee

    4/23/2026House

  10. Recommendation to the full committee; Do Pass Appropriations and Budget Finance Subcommittee

    4/13/2026House

  11. Referred to Appropriations and Budget Finance Subcommittee

    3/31/2026House

  12. Second Reading referred to Appropriations and Budget

    3/30/2026House

  13. First Reading

    3/26/2026House

  14. Engrossed to House

    3/26/2026Senate

  15. Referred for engrossment

    3/25/2026Senate

  16. Measure passed: Ayes: 34 Nays: 12

    3/25/2026Senate

  17. Ayes: 41 Nays: 1

    3/25/2026Senate

  18. Advanced to Third Reading

    3/25/2026Senate

  19. General Order, Considered

    3/25/2026Senate

  20. Placed on General Order

    2/12/2026Senate

  21. Withdrawn from Appropriations committee

    2/10/2026Senate

  22. Referred to Appropriations

    2/9/2026Senate

  23. Reported Do Pass Revenue and Taxation committee; CR filed

    2/9/2026Senate

  24. Second Reading referred to Revenue and Taxation Committee then to Appropriations Committee

    2/3/2026Senate

  25. Coauthored by Representative Pae (principal House author)

    2/2/2026Senate

Bill Text

  • Enrolled (final version)

    5/6/2026

    PDF

  • Floor (House)

    4/23/2026

    PDF

  • House Committee Report

    4/23/2026

    PDF

  • House Committee Report

    4/8/2026

    PDF

  • Engrossed

    3/26/2026

    PDF

  • Floor (Senate)

    2/11/2026

    PDF

  • Senate Committee Report

    2/9/2026

    PDF

  • Introduced

    12/30/2025

    PDF

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