All Roll Calls
Yes: 128 • No: 37
OklahomaSB 44Oklahoma 2026 Regular SessionSenateWALLET
Sales tax; extending sales tax exemption to contractors in connection to performance of a contract with a tax exempt entity. Effective date.
Sponsored By: Dave Rader (Republican)
Signed by Governor
Senate Committee
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Bill Overview
Analyzed Economic Effects
1 provisions identified: 1 benefits, 0 costs, 0 mixed.
Sales tax break for contractors on exempt jobs
Beginning November 1, 2026, contractors and subcontractors do not pay Oklahoma sales tax on items or services they must buy to perform a contract for a tax‑exempt entity. To claim it, they show the seller the exempt entity’s Oklahoma Tax Commission exemption letter or card and proof of the contract. The seller keeps those papers as proof. This only covers purchases that are necessary for the exempt work, and it does not make all government‑contract purchases tax‑free.
Sponsors & Cosponsors
Sponsor
Dave Rader
Republican • Senate
Cosponsors
Scott Fetgatter
Republican • House
Roll Call Votes
House vote • 5/4/2026
Top_of_Page
Yes: 62 • No: 26
House vote • 4/21/2026
DO PASS
Yes: 24 • No: 0
House vote • 4/21/2026
DO PASS
Yes: 24 • No: 0
House vote • 4/8/2026
DO PASS
Yes: 9 • No: 0
House vote • 4/8/2026
DO PASS
Yes: 9 • No: 0
Senate vote • 3/16/2026
THIRD READING
Yes: 0 • No: 8
Senate vote • 3/3/2025
Top_of_Page
Yes: 0 • No: 3
Actions Timeline
Approved by Governor 05/11/2026
5/11/2026SenateSent to Governor
5/5/2026SenateSigned, returned to Senate
5/5/2026HouseEnrolled, to House
5/5/2026SenateReferred for enrollment
5/4/2026SenateSigned, returned to Senate
5/4/2026HouseThird Reading, Measure passed: Ayes: 62 Nays: 26
5/4/2026HouseGeneral Order
5/4/2026HouseCR; Do Pass Appropriations and Budget Committee
4/23/2026HouseRecommendation to the full committee; Do Pass Appropriations and Budget Finance Subcommittee
4/13/2026HouseReferred to Appropriations and Budget Finance Subcommittee
3/31/2026HouseSecond Reading referred to Appropriations and Budget
3/30/2026HouseFirst Reading
3/17/2026HouseEngrossed to House
3/17/2026SenateReferred for engrossment
3/16/2026SenateMeasure passed: Ayes: 36 Nays: 8
3/16/2026SenateGeneral Order, Considered
3/16/2026SenateCoauthored by Representative Fetgatter (principal House author)
3/5/2025SenatePlaced on General Order
3/5/2025SenateReported Do Pass Revenue and Taxation committee; CR filed
3/3/2025SenateSecond Reading referred to Revenue and Taxation
2/4/2025SenateAuthored by Senator Rader
2/3/2025SenateFirst Reading
2/3/2025Senate
Bill Text
Enrolled (final version)
5/5/2026
Floor (House)
4/23/2026
House Committee Report
4/23/2026
House Committee Report
4/8/2026
Engrossed
3/17/2026
Floor (Senate)
3/4/2025
Senate Committee Report
3/3/2025
Introduced
12/18/2024
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