---
type: "Bill"
title: "Revenue and taxation; agricultural sales tax exemptions; requiring Tax Commission certain proof of exemption. Effective date. Emergency."
description: "Revenue and taxation; agricultural sales tax exemptions; requiring Tax Commission certain proof of exemption. Effective date. Emergency."
jurisdiction: "us/states/ok"
legislature: "Oklahoma Legislature"
session: "2021"
identifier: "SB 422"
citation: "Oklahoma SB 422 (2021)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Kerbs", "Simpson"]
version_count: 14
action_count: 44
vote_count: 0
first_action: "2021-02-01"
last_action: "2021-05-28"
source: "openstates"
source_identifier: "ocd-bill/133fa50d-6445-4a56-bfc6-1c877fc23481"
source_url: "http://www.oklegislature.gov/BillInfo.aspx?Bill=SB422&session=2100"
source_hash: "338790ff2c924a0808ce694ad9f543b9682e8281155f67f04719459ad5f3083e"
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 SB 422 (2021) — Revenue and taxation; agricultural sales tax exemptions; requiring Tax Commission certain proof of exemption. Effective date. Emergency.

## 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/SB/SB422 INT.PDF)
2. **1 Floor Amendment by HILBERT** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2021-22 FLOOR AMENDMENTS/House/SB422 FA1 HILBERTKY-CC.PDF)
3. **Amended And Engrossed** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2021-22 AMENDMENTS/Amendment & Engr/SB422 HASB & ENGR.PDF)
4. **Committee Amendment** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2021-22 COMMITTEE AMENDMENTS/Senate/SB422 PCS.PDF)
5. **Engrossed** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2021-22 ENGR/SB/SB422 ENGR.PDF)
6. **Enrolled (final version)** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2021-22 ENR/SB/SB422 ENR.PDF)
7. **Floor (House)** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2021-22 FLR/HFLR/SB422 HFLR.PDF)
8. **Floor (Senate)** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2021-22 FLR/SFLR/SB422 SFLR.PDF)
9. **House Committee Substitute for Senate Bill** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2021-22 COMMITTEE SUBS/HCSS/SB422 HCS.PDF)
10. **SB422 (2-10-21) (SIMPSON) FS FA1.PDF** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2021-22 FLOOR AMENDMENTS/Senate/SB422 (2-10-21) (SIMPSON) FS FA1.PDF)
11. **SB422 (2-10-21) (SIMPSON) FS WDFA1.PDF** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2021-22 FLOOR AMENDMENTS/Senate/SB422 (2-10-21) (SIMPSON) FS WDFA1.PDF)
12. **SB422 (2-24-21) (SIMPSON) FS FA2.PDF** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2021-22 FLOOR AMENDMENTS/Senate/SB422 (2-24-21) (SIMPSON) FS FA2.PDF)
13. **SB422 FULLPCS1 DELL KERBS-AMM.PDF** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2021-22 COMMITTEE AMENDMENTS/House/SB422 FULLPCS1 DELL KERBS-AMM.PDF)
14. **Senate Conference Committee Substitute** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2021-22 COMMITTEE SUBS/SCCS/SB422 CCS.PDF)

## Sponsors

- Kerbs — primary (person)
- Simpson — 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 Senator Simpson
- **2021-02-02** Second Reading referred to Agriculture and Wildlife `reading-2, referral-committee`
- **2021-02-08** Reported Do Pass Agriculture and Wildlife committee; CR filed `committee-passage`
- **2021-03-01** Coauthored by Representative Burns (principal House author)
- **2021-03-04** General Order, Amended by Floor Substitute
- **2021-03-04** Measure passed: Ayes: 47 Nays: 0 `passage`
- **2021-03-04** Referred for engrossment
- **2021-03-08** Engrossed to House `passage`
- **2021-03-08** First Reading `introduction, reading-1`
- **2021-03-22** Second Reading referred to Agriculture and Rural Development `reading-2, referral-committee`
- **2021-04-07** CR; Do Pass, amended by committee substitute Agriculture and Rural Development Committee `committee-passage`
- **2021-04-07** Emergency added
- **2021-04-12** Remove Representative Burns as principal House author and substitute with Representative Kerbs
- **2021-04-20** General Order
- **2021-04-20** Coauthored by Representative(s) Burns
- **2021-04-20** Amended `amendment-passage`
- **2021-04-20** Title stricken
- **2021-04-20** Enacting clause stricken
- **2021-04-20** Third Reading, Measure and Emergency passed: Ayes: 85 Nays: 0 `passage, reading-3`
- **2021-04-20** Referred for engrossment
- **2021-04-21** Engrossed, signed, to Senate `passage`
- **2021-04-21** HAs read
- **2021-04-27** HAs rejected, conference requested `amendment-failure`
- **2021-05-04** SCs named Simpson, Murdock, Howard, Bullard, Boren, Dossett (J.J.)
- **2021-05-06** Conference granted, naming Conference Committee on Agriculture and Rural Development
- **2021-05-12** Coauthored by Senator Pederson
- **2021-05-13** CCR read
- **2021-05-13** Title restored
- **2021-05-13** Enacting clause restored
- **2021-05-18** Coauthored by Senator Hamilton
- **2021-05-19** Coauthored by Senator Stephens
- **2021-05-19** CCR adopted
- **2021-05-19** Measure and Emergency passed, to House: Ayes: 45 Nays: 0 `passage`
- **2021-05-19** CCR submitted
- **2021-05-24** CCR adopted
- **2021-05-24** Coauthored by Representative(s) Pfeiffer, Caldwell (Trey), Lowe (Dick), West (Rick), Moore, Dobrinski, Fetgatter, Mize, Strom, Vancuren, Grego, McCall, Baker, Culver, Frix, McDugle, Bashore, Boles, Hardin (David), Hilbert, Steagall
- **2021-05-24** Fourth Reading, Measure and Emergency Passed: Ayes: 96 Nays: 0 `passage`
- **2021-05-24** To Senate
- **2021-05-24** Referred for enrollment
- **2021-05-25** Enrolled, to House
- **2021-05-25** Signed, returned to Senate
- **2021-05-25** Sent to Governor `executive-receipt`
- **2021-05-28** Approved by Governor 05/28/2021 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/133fa50d-6445-4a56-bfc6-1c877fc23481`. Confidence: reported (aggregated from official Oklahoma legislature records).