---
type: "Bill"
title: "Revenue and taxation; sales tax; parent entity; subsidiary; effective date."
description: "Revenue and taxation; sales tax; parent entity; subsidiary; effective date."
jurisdiction: "us/states/ok"
legislature: "Oklahoma Legislature"
session: "2021"
identifier: "HB 1060"
citation: "Oklahoma HB 1060 (2021)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Boles", "Paxton"]
version_count: 7
action_count: 32
vote_count: 0
first_action: "2021-02-01"
last_action: "2021-05-03"
source: "openstates"
source_identifier: "ocd-bill/eddb0893-154f-476a-b24a-9531dc0cc988"
source_url: "http://www.oklegislature.gov/BillInfo.aspx?Bill=HB1060&session=2100"
source_hash: "226f800203eaae4b4678d87eebfe69ca2587733474e33c0c612d896a697c1f9d"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-ok"]
---

# Oklahoma HB 1060 (2021) — Revenue and taxation; sales tax; parent entity; subsidiary; effective date.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Introduced** (filed) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2021-22 INT/hB/HB1060 INT.PDF)
2. **Amended And Engrossed** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2021-22 AMENDMENTS/Amendment & Engr/HB1060 SAHB & ENGR.PDF)
3. **Committee Amendment** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2021-22 COMMITTEE AMENDMENTS/Senate/HB1060 CA1.PDF)
4. **Engrossed** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2021-22 ENGR/hB/HB1060 ENGR.PDF)
5. **Enrolled (final version)** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2021-22 ENR/hB/HB1060 ENR.PDF)
6. **Floor (House)** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2021-22 FLR/HFLR/HB1060 HFLR.PDF)
7. **Floor (Senate)** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2021-22 FLR/SFLR/HB1060 SFLR.PDF)

## Sponsors

- Boles — primary (person)
- Paxton — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2021-02-01** First Reading `introduction, reading-1`
- **2021-02-01** Authored by Representative Boles
- **2021-02-02** Second Reading referred to Appropriations and Budget `reading-2, referral-committee`
- **2021-02-03** Referred to Appropriations and Budget Finance - Revenue and Taxation Subcommittee `referral-committee`
- **2021-02-09** Recommendation to the full committee; Do Pass Appropriations and Budget Finance - Revenue and Taxation Subcommittee `committee-passage`
- **2021-02-23** CR; Do Pass, as amended, Appropriations and Budget Committee `committee-passage`
- **2021-02-23** Coauthored by Representative(s) Davis, Hill
- **2021-02-23** Authored by Senator Paxton (principal Senate author)
- **2021-02-23** Title stricken
- **2021-03-08** General Order
- **2021-03-08** Coauthored by Representative(s) Moore
- **2021-03-08** Third Reading, Measure passed: Ayes: 93 Nays: 0 `passage, reading-3`
- **2021-03-08** Referred for engrossment
- **2021-03-09** Engrossed, signed, to Senate `passage`
- **2021-03-09** First Reading `introduction, reading-1`
- **2021-03-15** Second Reading referred to Finance Committee then to Appropriations Committee `reading-2, referral-committee`
- **2021-03-23** Reported Do Pass as amended Finance committee; CR filed `committee-passage`
- **2021-03-23** Title restored
- **2021-03-23** Referred to Appropriations `referral-committee`
- **2021-03-31** Reported Do Pass Appropriations committee; CR filed `committee-passage`
- **2021-04-12** General Order, Considered
- **2021-04-12** Measure passed: Ayes: 43 Nays: 0 `passage`
- **2021-04-12** Referred for engrossment
- **2021-04-13** Engrossed to House `passage`
- **2021-04-13** SA's received
- **2021-04-27** SA's read, adopted
- **2021-04-27** Fourth Reading, Measure passed: Ayes: 88 Nays: 0 `passage`
- **2021-04-27** Referred for enrollment
- **2021-04-28** Enrolled, signed, to Senate
- **2021-04-28** Enrolled measure signed, returned to House
- **2021-04-28** Sent to Governor `executive-receipt`
- **2021-05-03** Approved by Governor 05/03/2021 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/eddb0893-154f-476a-b24a-9531dc0cc988`. Confidence: reported (aggregated from official Oklahoma legislature records).