---
type: "Bill"
title: "Sales tax; clarifying application of certain exemption; extending exemption to certain contractors; requiring certification. Effective date. Emergency."
description: "Sales tax; clarifying application of certain exemption; extending exemption to certain contractors; requiring certification. Effective date. Emergency."
jurisdiction: "us/states/ok"
legislature: "Oklahoma Legislature"
session: "2017-2018"
identifier: "SB 235"
citation: "Oklahoma SB 235 (2017-2018)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Pfeiffer", "Thompson"]
version_count: 8
action_count: 33
vote_count: 3
first_action: "2017-02-06"
last_action: "2017-05-16"
source: "openstates"
source_identifier: "ocd-bill/6fbb9519-10b2-4e35-a657-223b0e751d0b"
source_url: "http://www.oklegislature.gov/BillInfo.aspx?Bill=SB235&session=1800"
source_hash: "f1fcc886d2dea7a2ab1f64fe85c29da4a88db2f53f262a5063719e5c70bd6968"
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 235 (2017-2018) — Sales tax; clarifying application of certain exemption; extending exemption to certain contractors; requiring certification. 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/2017-18 INT/SB/SB235 INT.PDF)
2. **Amended And Engrossed** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2017-18 AMENDMENTS/Amendment & Engr/SB235 HASB & ENGR.PDF)
3. **Engrossed** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2017-18 ENGR/SB/SB235 ENGR.PDF)
4. **Enrolled (final version)** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2017-18 ENR/SB/SB235 ENR.PDF)
5. **Floor (House)** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2017-18 FLR/HFLR/SB235 HFLR.PDF)
6. **Floor (Senate)** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2017-18 FLR/SFLR/SB235 SFLR.PDF)
7. **House Committee Substitute for Senate Bill** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2017-18 COMMITTEE SUBS/HCSS/SB235 HCS.PDF)
8. **Senate Committee Substitute** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2017-18 COMMITTEE SUBS/SCS/SB235 CS.PDF)

## Votes

- FOURTH READING — **39–5** (pass) · upper
- THIRD READING — **93–0** (pass) · lower
- THIRD READING — **42–0** (pass) · upper

## Sponsors

- Pfeiffer — primary (person)
- Thompson — primary (person)

## Timeline

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

- **2017-02-06** First Reading `introduction, reading-1`
- **2017-02-06** Authored by Senator Thompson
- **2017-02-07** Second Reading referred to Appropriations `reading-2, referral-committee`
- **2017-02-07** Referred to Appr/Sub-Finance `referral-committee`
- **2017-02-14** Recommendation to the full committee; Do Pass as amended Appr/Sub-Finance sub-committee `committee-passage`
- **2017-02-15** Reported Do Pass, amended by committee substitute Appropriations committee; CR filed `committee-passage`
- **2017-02-15** Title stricken
- **2017-02-15** Emergency clause stricken
- **2017-02-20** Coauthored by Senator Leewright
- **2017-03-08** Coauthored by Representative Pfeiffer (principal House author)
- **2017-03-14** General Order, Considered
- **2017-03-14** Measure passed: Ayes: 42 Nays: 0 `passage`
- **2017-03-14** Referred for engrossment
- **2017-03-15** Engrossed to House `passage`
- **2017-03-20** First Reading `introduction, reading-1`
- **2017-03-27** Second Reading referred to Appropriations and Budget `reading-2, referral-committee`
- **2017-03-27** Referred to Appropriations and Budget Natural Resources and Regulatory Services Subcommittee `referral-committee`
- **2017-04-06** Recommendation to the full committee; Do Pass Appropriations and Budget Natural Resources and Regulatory Services Subcommittee `committee-passage`
- **2017-04-18** CR; Do Pass, amended by committee substitute Appropriations and Budget Committee `committee-passage`
- **2017-04-18** Title restored
- **2017-04-18** Emergency restored
- **2017-04-24** General Order
- **2017-04-24** Third Reading, Measure and Emergency passed: Ayes: 93 Nays: 0 `reading-3, passage`
- **2017-04-24** Referred for engrossment
- **2017-04-25** Engrossed, signed, to Senate `passage`
- **2017-04-25** HAs read
- **2017-05-09** HAs adopted
- **2017-05-09** Measure and Emergency passed: Ayes: 39 Nays: 5 `passage`
- **2017-05-09** Referred for enrollment
- **2017-05-10** Enrolled, to House
- **2017-05-10** Signed, returned to Senate
- **2017-05-10** Sent to Governor `executive-receipt`
- **2017-05-16** Approved by Governor 05/16/2017 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/6fbb9519-10b2-4e35-a657-223b0e751d0b`. Confidence: reported (aggregated from official Oklahoma legislature records).