---
type: "Bill"
title: "Sales and use tax; repealing exemption in Research and Development Incentives Act. Effective date."
description: "Sales and use tax; repealing exemption in Research and Development Incentives Act. Effective date."
jurisdiction: "us/states/ok"
legislature: "Oklahoma Legislature"
session: "2022"
identifier: "SB 72"
citation: "Oklahoma SB 72 (2022)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Bergstrom", "Lepak"]
version_count: 8
action_count: 26
vote_count: 0
first_action: "2021-02-01"
last_action: "2022-05-02"
source: "openstates"
source_identifier: "ocd-bill/d0b6b299-20e7-4b52-9861-a06a4b86e382"
source_url: "http://www.oklegislature.gov/BillInfo.aspx?Bill=SB72&session=2200"
source_hash: "146b2a8aa00e649ebfa2abb3b3bb38d07ec1a6ef059090aef5d475e7b6780dff"
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 72 (2022) — Sales and use tax; repealing exemption in Research and Development Incentives Act. 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/SB72 INT.PDF)
2. **Committee Amendment** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2021-22 COMMITTEE AMENDMENTS/Senate/SB72 PCS.PDF)
3. **Engrossed** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2021-22 ENGR/SB/SB72 ENGR.PDF)
4. **Enrolled (final version)** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2021-22 ENR/SB/SB72 ENR.PDF)
5. **Floor (House)** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2021-22 FLR/HFLR/SB72 HFLR.PDF)
6. **Floor (Senate)** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2021-22 FLR/SFLR/SB72 SFLR.PDF)
7. **SB72 (3-09-22) (BERGSTROM) RT FA1.PDF** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2021-22 FLOOR AMENDMENTS/Senate/SB72 (3-09-22) (BERGSTROM) RT FA1.PDF)
8. **Senate Committee Substitute** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2021-22 COMMITTEE SUBS/SCS/SB72 CS.PDF)

## Sponsors

- Bergstrom — primary (person)
- Lepak — 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 Bergstrom
- **2021-02-02** Second Reading referred to Finance Committee then to Appropriations Committee `reading-2, referral-committee`
- **2022-02-15** Reported Do Pass, amended by committee substitute Finance committee; CR filed `committee-passage`
- **2022-02-15** Referred to Appropriations `referral-committee`
- **2022-02-17** Coauthored by Representative Lepak (principal House author)
- **2022-03-02** Reported Do Pass, amended by committee substitute Appropriations committee; CR filed `committee-passage`
- **2022-03-02** Title stricken
- **2022-03-14** General Order, Amended
- **2022-03-14** Title restored
- **2022-03-14** Measure passed: Ayes: 45 Nays: 0 `passage`
- **2022-03-14** Referred for engrossment
- **2022-03-15** Engrossed to House `passage`
- **2022-03-15** First Reading `introduction, reading-1`
- **2022-03-28** Second Reading referred to Appropriations and Budget `reading-2, referral-committee`
- **2022-03-30** Referred to Appropriations and Budget Finance - Revenue and Taxation Subcommittee `referral-committee`
- **2022-04-05** Recommendation to the full committee; Do Pass Appropriations and Budget Finance - Revenue and Taxation Subcommittee `committee-passage`
- **2022-04-14** CR; Do Pass Appropriations and Budget Committee `committee-passage`
- **2022-04-27** General Order
- **2022-04-27** Third Reading, Measure passed: Ayes: 71 Nays: 0 `passage, reading-3`
- **2022-04-27** Signed, returned to Senate
- **2022-04-27** Referred for enrollment
- **2022-04-28** Enrolled, to House
- **2022-04-28** Signed, returned to Senate
- **2022-04-28** Sent to Governor `executive-receipt`
- **2022-05-02** Approved by Governor 05/02/2022 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/d0b6b299-20e7-4b52-9861-a06a4b86e382`. Confidence: reported (aggregated from official Oklahoma legislature records).