---
type: "Bill"
title: "Revenue and taxation; sales tax exemptions for government or nonprofit entities; disaster recovery. Effective date. Emergency."
description: "Revenue and taxation; sales tax exemptions for government or nonprofit entities; disaster recovery. Effective date. Emergency."
jurisdiction: "us/states/ok"
legislature: "Oklahoma Legislature"
session: "2022"
identifier: "SB 1305"
citation: "Oklahoma SB 1305 (2022)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Miller", "Rader"]
version_count: 12
action_count: 39
vote_count: 0
first_action: "2022-02-07"
last_action: "2022-05-26"
source: "openstates"
source_identifier: "ocd-bill/8e792950-863a-419b-946f-f53dee5f12cd"
source_url: "http://www.oklegislature.gov/BillInfo.aspx?Bill=SB1305&session=2200"
source_hash: "2df8c97bcecdc380bbf7cdcebd8e842578904d4092b4c76d9aa271cce0a39ae5"
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 1305 (2022) — Revenue and taxation; sales tax exemptions for government or nonprofit entities; disaster recovery. 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/2021-22 INT/SB/SB1305 INT.PDF)
2. **1 Floor Amendment by RUSS** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2021-22 FLOOR AMENDMENTS/House/SB1305 FA1 RUSSTO-MAH.PDF)
3. **2 Floor Amendment by WEST (UNTIMELY FILED)** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2021-22 FLOOR AMENDMENTS/House/SB1305 FA2 WESTTA-AQH(UNTIMELY FILED).PDF)
4. **Amended And Engrossed** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2021-22 AMENDMENTS/Amendment & Engr/SB1305 HASB & ENGR.PDF)
5. **Engrossed** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2021-22 ENGR/SB/SB1305 ENGR.PDF)
6. **Enrolled (final version)** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2021-22 ENR/SB/SB1305 ENR.PDF)
7. **Floor (House)** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2021-22 FLR/HFLR/SB1305 HFLR.PDF)
8. **Floor (Senate)** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2021-22 FLR/SFLR/SB1305 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/SB1305 HCS.PDF)
10. **SB1305 SUBPCS1 NICOLE MILLER-MAH.PDF** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2021-22 COMMITTEE AMENDMENTS/House/SB1305 SUBPCS1 NICOLE MILLER-MAH.PDF)
11. **Senate Conference Committee Substitute** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2021-22 COMMITTEE SUBS/SCCS/SB1305 CCS.PDF)
12. **Sub Committee Recommendation** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2021-22 COMMITTEE SUBS/HCSS/SB1305 SUBREC.PDF)

## Sponsors

- Miller — primary (person)
- Rader — primary (person)

## Timeline

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

- **2022-02-07** First Reading `introduction, reading-1`
- **2022-02-07** Authored by Senator Rader
- **2022-02-08** Second Reading referred to Finance `reading-2, referral-committee`
- **2022-02-08** Reported Do Pass Finance committee; CR filed `committee-passage`
- **2022-02-14** Coauthored by Representative Pfeiffer (principal House author)
- **2022-02-15** General Order, Considered
- **2022-02-15** Measure passed: Ayes: 44 Nays: 0 `passage`
- **2022-02-15** Referred for engrossment
- **2022-02-16** Engrossed to House `passage`
- **2022-02-16** First Reading `introduction, reading-1`
- **2022-03-28** Second Reading referred to Appropriations and Budget `reading-2, referral-committee`
- **2022-03-30** Remove Representative Pfeiffer as principal House author and substitute with Representative Miller
- **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, amended by committee substitute Appropriations and Budget Finance - Revenue and Taxation Subcommittee `committee-passage`
- **2022-04-11** CR; Do Pass, amended by committee substitute Appropriations and Budget Committee `committee-passage`
- **2022-04-11** Emergency added
- **2022-04-27** General Order
- **2022-04-27** Coauthored by Representative(s) Fugate, Provenzano, Ranson
- **2022-04-27** House Rule suspended
- **2022-04-27** Amended `amendment-passage`
- **2022-04-27** Third Reading, Measure and Emergency passed: Ayes: 85 Nays: 0 `passage, reading-3`
- **2022-04-27** Referred for engrossment
- **2022-05-02** Engrossed, signed, to Senate `passage`
- **2022-05-02** HAs read
- **2022-05-09** HAs rejected, conference requested `amendment-failure`
- **2022-05-11** Conference granted, naming GCCA
- **2022-05-11** SCs named GCCA
- **2022-05-20** CCR read
- **2022-05-20** CCR adopted
- **2022-05-20** Measure and Emergency passed, to House: Ayes: 43 Nays: 0 `passage`
- **2022-05-20** CCR submitted
- **2022-05-20** CCR adopted
- **2022-05-20** Fourth Reading, Measure and Emergency Passed: Ayes: 80 Nays: 1 `passage`
- **2022-05-20** To Senate
- **2022-05-20** Referred for enrollment
- **2022-05-20** Enrolled, to House
- **2022-05-20** Signed, returned to Senate
- **2022-05-20** Sent to Governor `executive-receipt`
- **2022-05-26** Approved by Governor 05/26/2022 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/8e792950-863a-419b-946f-f53dee5f12cd`. Confidence: reported (aggregated from official Oklahoma legislature records).