---
type: "Bill"
title: "Alcoholic beverages; monthly tax reports; removing allowable percentages for amounts collected to be in compliance for purposes of an audit. Effective date."
description: "Alcoholic beverages; monthly tax reports; removing allowable percentages for amounts collected to be in compliance for purposes of an audit. Effective date."
jurisdiction: "us/states/ok"
legislature: "Oklahoma Legislature"
session: "2022"
identifier: "SB 757"
citation: "Oklahoma SB 757 (2022)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["McEntire", "Pugh"]
version_count: 11
action_count: 41
vote_count: 0
first_action: "2021-02-01"
last_action: "2022-05-25"
source: "openstates"
source_identifier: "ocd-bill/a9ba89d9-f9e7-4956-b4b6-a7e392e49baa"
source_url: "http://www.oklegislature.gov/BillInfo.aspx?Bill=SB757&session=2200"
source_hash: "78c8a654327d37d74172ae414d0e1c32b9e19d72ff85a18437347c1ccc90bbe3"
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 757 (2022) — Alcoholic beverages; monthly tax reports; removing allowable percentages for amounts collected to be in compliance for purposes of an audit. 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/SB757 INT.PDF)
2. **1 Floor Amendment by MCENTIRE (UNTIMELY FILED)** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2021-22 FLOOR AMENDMENTS/House/SB757 FA1 MCENTIREMA-JL(UNTIMELY FILED).PDF)
3. **2 Floor Amendment by MARTINEZ** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2021-22 FLOOR AMENDMENTS/House/SB757 FA2 MARTINEZRY-CC.PDF)
4. **Amended And Engrossed** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2021-22 AMENDMENTS/Amendment & Engr/SB757 HASB & ENGR.PDF)
5. **Engrossed** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2021-22 ENGR/SB/SB757 ENGR.PDF)
6. **Enrolled (final version)** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2021-22 ENR/SB/SB757 ENR.PDF)
7. **Floor (House)** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2021-22 FLR/HFLR/SB757 HFLR.PDF)
8. **Floor (Senate)** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2021-22 FLR/SFLR/SB757 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/SB757 HCS.PDF)
10. **SB757 (3-09-21) (PUGH) FS FA1.PDF** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2021-22 FLOOR AMENDMENTS/Senate/SB757 (3-09-21) (PUGH) FS FA1.PDF)
11. **SB757 FULLPCS1 MARCUS MCENTIRE-JL.PDF** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2021-22 COMMITTEE AMENDMENTS/House/SB757 FULLPCS1 MARCUS MCENTIRE-JL.PDF)

## Sponsors

- McEntire — primary (person)
- Pugh — 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 Pugh
- **2021-02-02** Second Reading referred to Business, Commerce and Tourism `reading-2, referral-committee`
- **2021-02-18** Reported Do Pass as amended Business and Commerce committee; CR filed `committee-passage`
- **2021-02-18** Title stricken
- **2021-03-04** Coauthored by Representative McEntire (principal House author)
- **2021-03-11** General Order, Amended by Floor Substitute
- **2021-03-11** Measure passed: Ayes: 30 Nays: 16 `passage`
- **2021-03-11** Emergency failed: Ayes: 24 Nays: 22
- **2021-03-11** Referred for engrossment
- **2021-03-15** Engrossed to House `passage`
- **2021-03-15** First Reading `introduction, reading-1`
- **2021-03-22** Second Reading referred to Alcohol, Tobacco and Controlled Substances `reading-2, referral-committee`
- **2022-04-14** CR; Do Pass, amended by committee substitute Alcohol, Tobacco and Controlled Substances Committee `committee-passage`
- **2022-04-14** Title restored
- **2022-04-27** General Order
- **2022-04-27** House Rule suspended
- **2022-04-27** Amended `amendment-passage`
- **2022-04-27** Title stricken
- **2022-04-27** Enacting clause stricken
- **2022-04-27** Third Reading, Measure passed: Ayes: 70 Nays: 19 `passage, reading-3`
- **2022-04-27** Referred for engrossment
- **2022-04-28** Engrossed, signed, to Senate `passage`
- **2022-04-28** HAs read
- **2022-05-09** HAs rejected, conference requested `amendment-failure`
- **2022-05-11** Conference granted, naming Conference Committee on Alcohol, Tobacco and Controlled Substances
- **2022-05-11** SCs named Pugh, Leewright, Coleman, Burns, Paxton, Garvin, Brooks
- **2022-05-17** CCR read
- **2022-05-17** Enacting clause restored
- **2022-05-17** Title restored
- **2022-05-19** CCR adopted
- **2022-05-19** Measure passed, to House: Ayes: 41 Nays: 1 `passage`
- **2022-05-19** CCR submitted
- **2022-05-19** CCR adopted
- **2022-05-19** Fourth Reading, Measure passed: Ayes: 65 Nays: 15 `passage`
- **2022-05-19** To Senate
- **2022-05-19** Referred for enrollment
- **2022-05-19** Enrolled, to House
- **2022-05-19** Signed, returned to Senate
- **2022-05-19** Sent to Governor `executive-receipt`
- **2022-05-25** Approved by Governor 05/25/2022 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/a9ba89d9-f9e7-4956-b4b6-a7e392e49baa`. Confidence: reported (aggregated from official Oklahoma legislature records).