---
type: "Bill"
title: "Sales tax; modifying exemption for sales to certain entities related to University Hospitals Trust. Effective date."
description: "Sales tax; modifying exemption for sales to certain entities related to University Hospitals Trust. Effective date."
jurisdiction: "us/states/ok"
legislature: "Oklahoma Legislature"
session: "2021"
identifier: "SB 79"
citation: "Oklahoma SB 79 (2021)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Thompson", "Wallace"]
version_count: 6
action_count: 22
vote_count: 0
first_action: "2021-02-01"
last_action: "2021-04-20"
source: "openstates"
source_identifier: "ocd-bill/16ef3fe9-76f8-4c2e-a8b0-344bd63dc6e9"
source_url: "http://www.oklegislature.gov/BillInfo.aspx?Bill=SB79&session=2100"
source_hash: "9f2e6bbb4383197137b833cf61e395e7eb87a81ac3841a2eec37e650d2117c19"
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 79 (2021) — Sales tax; modifying exemption for sales to certain entities related to University Hospitals Trust. 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/SB/SB79 INT.PDF)
2. **Committee Amendment** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2021-22 COMMITTEE AMENDMENTS/Senate/SB79 CA1.PDF)
3. **Engrossed** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2021-22 ENGR/SB/SB79 ENGR.PDF)
4. **Enrolled (final version)** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2021-22 ENR/SB/SB79 ENR.PDF)
5. **Floor (House)** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2021-22 FLR/HFLR/SB79 HFLR.PDF)
6. **Floor (Senate)** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2021-22 FLR/SFLR/SB79 SFLR.PDF)

## Sponsors

- Thompson — primary (person)
- Wallace — 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 Thompson
- **2021-02-01** Coauthored by Representative Wallace (principal House author)
- **2021-02-02** Second Reading referred to Appropriations `reading-2, referral-committee`
- **2021-02-18** Reported Do Pass as amended Appropriations committee; CR filed `committee-passage`
- **2021-02-18** Emergency removed
- **2021-03-02** General Order, Considered
- **2021-03-02** Measure passed: Ayes: 44 Nays: 1 `passage`
- **2021-03-02** Referred for engrossment
- **2021-03-03** Engrossed to House `passage`
- **2021-03-03** First Reading `introduction, reading-1`
- **2021-03-22** Second Reading referred to Appropriations and Budget `reading-2, referral-committee`
- **2021-03-25** CR; Do Pass Appropriations and Budget Committee `committee-passage`
- **2021-04-13** General Order
- **2021-04-13** Coauthored by Representative(s) McBride
- **2021-04-13** Third Reading, Measure passed: Ayes: 78 Nays: 10 `passage, reading-3`
- **2021-04-13** Signed, returned to Senate
- **2021-04-13** Referred for enrollment
- **2021-04-14** Enrolled, to House
- **2021-04-14** Signed, returned to Senate
- **2021-04-14** Sent to Governor `executive-receipt`
- **2021-04-20** Approved by Governor 04/20/2021 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/16ef3fe9-76f8-4c2e-a8b0-344bd63dc6e9`. Confidence: reported (aggregated from official Oklahoma legislature records).