---
type: "Bill"
title: "Sales tax; extending sales tax exemption to contractors in connection to performance of a contract with a tax exempt entity. Effective date."
description: "Sales tax; extending sales tax exemption to contractors in connection to performance of a contract with a tax exempt entity. Effective date."
jurisdiction: "us/states/ok"
legislature: "Oklahoma Legislature"
session: "2026"
identifier: "SB 44"
citation: "Oklahoma SB 44 (2026)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Fetgatter", "Rader"]
version_count: 5
action_count: 23
vote_count: 5
first_action: "2025-02-03"
last_action: "2026-05-11"
source: "openstates"
source_identifier: "ocd-bill/3c63fa69-4eff-48b3-992f-79c2adf43880"
source_url: "http://www.oklegislature.gov/BillInfo.aspx?Bill=SB44&session=2600"
source_hash: "ce3f6033ef1cc4be79abef3a87139f4d07a51b479990864f189b26a724a24929"
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 44 (2026) — Sales tax; extending sales tax exemption to contractors in connection to performance of a contract with a tax exempt entity. Effective date.

## Version chain

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

1. **Introduced** (filed) — [source](https://www.oklegislature.gov/cf_pdf/2025-26 INT/SB/SB44 INT.PDF)
2. **Engrossed** (committee substitute) — [source](https://www.oklegislature.gov/cf_pdf/2025-26 ENGR/SB/SB44 ENGR.PDF)
3. **Enrolled (final version)** (committee substitute) — [source](https://www.oklegislature.gov/cf_pdf/2025-26 ENR/SB/SB44 ENR.PDF)
4. **Floor (House)** (committee substitute) — [source](https://www.oklegislature.gov/cf_pdf/2025-26 FLR/HFLR/SB44 HFLR.PDF)
5. **Floor (Senate)** (committee substitute) — [source](https://www.oklegislature.gov/cf_pdf/2025-26 FLR/SFLR/SB44 SFLR.PDF)

## Votes

- Do Pass — **6–3** (pass) · upper
- Appropriations And Budget Committee: Do Pass — **24–0** (pass) · lower
- Appropriations And Budget Finance Subcommittee: Do Pass — **9–0** (pass) · lower
- Third Reading — **36–8** (pass) · upper
- Third Reading — **62–26** (pass) · lower

## Sponsors

- Fetgatter — primary (person)
- Rader — primary (person)

## Timeline

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

- **2025-02-03** First Reading `introduction, reading-1`
- **2025-02-03** Authored by Senator Rader
- **2025-02-04** Second Reading referred to Revenue and Taxation `reading-2, referral-committee`
- **2025-03-03** Reported Do Pass Revenue and Taxation committee; CR filed `committee-passage`
- **2025-03-05** Placed on General Order
- **2025-03-05** Coauthored by Representative Fetgatter (principal House author)
- **2026-03-16** General Order, Considered
- **2026-03-16** Measure passed: Ayes: 36 Nays: 8 `passage`
- **2026-03-16** Referred for engrossment
- **2026-03-17** Engrossed to House `passage`
- **2026-03-17** First Reading `introduction, reading-1`
- **2026-03-30** Second Reading referred to Appropriations and Budget `reading-2, referral-committee`
- **2026-03-31** Referred to Appropriations and Budget Finance Subcommittee `referral-committee`
- **2026-04-13** Recommendation to the full committee; Do Pass Appropriations and Budget Finance Subcommittee `committee-passage`
- **2026-04-23** CR; Do Pass Appropriations and Budget Committee `committee-passage`
- **2026-05-04** General Order
- **2026-05-04** Third Reading, Measure passed: Ayes: 62 Nays: 26 `passage, reading-3`
- **2026-05-04** Signed, returned to Senate
- **2026-05-04** Referred for enrollment
- **2026-05-05** Enrolled, to House
- **2026-05-05** Signed, returned to Senate
- **2026-05-05** Sent to Governor `executive-receipt`
- **2026-05-11** Approved by Governor 05/11/2026 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/3c63fa69-4eff-48b3-992f-79c2adf43880`. Confidence: reported (aggregated from official Oklahoma legislature records).