---
type: "Bill"
title: "Revenue and taxation; sales tax; exemptions; disabled veterans; surviving spouses; disability determination; effective date; emergency."
description: "Revenue and taxation; sales tax; exemptions; disabled veterans; surviving spouses; disability determination; effective date; emergency."
jurisdiction: "us/states/ok"
legislature: "Oklahoma Legislature"
session: "2023"
identifier: "HB 2312"
citation: "Oklahoma HB 2312 (2023)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Gollihare", "Hilbert"]
version_count: 6
action_count: 46
vote_count: 0
first_action: "2023-02-06"
last_action: "2023-05-26"
source: "openstates"
source_identifier: "ocd-bill/e02fa59d-8890-494a-9fe1-4ed0f80beb9b"
source_url: "http://www.oklegislature.gov/BillInfo.aspx?Bill=HB2312&session=2300"
source_hash: "dc88232b2115e63753bd810565992069e1da0ccb1f4904e9ba8575d7de9c4b6a"
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 HB 2312 (2023) — Revenue and taxation; sales tax; exemptions; disabled veterans; surviving spouses; disability determination; 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/2023-24 INT/hB/HB2312 INT.PDF)
2. **Amended And Engrossed** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2023-24 AMENDMENTS/Amendment & Engr/HB2312 SAHB & ENGR.PDF)
3. **Engrossed** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2023-24 ENGR/hB/HB2312 ENGR.PDF)
4. **Enrolled (final version)** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2023-24 ENR/hB/HB2312 ENR.PDF)
5. **Floor (House)** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2023-24 FLR/HFLR/HB2312 HFLR.PDF)
6. **Floor (Senate)** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2023-24 FLR/SFLR/HB2312 SFLR.PDF)

## Sponsors

- Gollihare — primary (person)
- Hilbert — primary (person)

## Timeline

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

- **2023-02-06** First Reading `introduction, reading-1`
- **2023-02-06** Authored by Representative Hilbert
- **2023-02-07** Second Reading referred to Appropriations and Budget `reading-2, referral-committee`
- **2023-02-23** CR; Do Pass, as amended, Appropriations and Budget Committee `committee-passage`
- **2023-02-23** Authored by Senator Gollihare (principal Senate author)
- **2023-02-23** Title stricken
- **2023-03-08** General Order
- **2023-03-08** Third Reading, Measure and Emergency passed: Ayes: 90 Nays: 0 `passage, reading-3`
- **2023-03-08** Referred for engrossment
- **2023-03-08** Engrossed, signed, to Senate `passage`
- **2023-03-08** First Reading `introduction, reading-1`
- **2023-03-14** Coauthored by Representative Fugate
- **2023-03-14** Coauthored by Representative Boles
- **2023-03-23** Second Reading referred to Finance Committee then to Appropriations Committee `reading-2, referral-committee`
- **2023-04-03** Reported Do Pass as amended Finance committee; CR filed `committee-passage`
- **2023-04-03** Enacting clause stricken
- **2023-04-03** Referred to Appropriations `referral-committee`
- **2023-04-12** Reported Do Pass Appropriations committee; CR filed `committee-passage`
- **2023-04-12** Coauthored by Senator Woods
- **2023-04-19** General Order, Considered
- **2023-04-19** Measure and Emergency passed: Ayes: 48 Nays: 0 `passage`
- **2023-04-19** Referred for engrossment
- **2023-04-20** Engrossed to House `passage`
- **2023-04-20** SA's received
- **2023-05-08** SA's rejected, conference requested, conferees to be named later
- **2023-05-15** HC's named: GCCA
- **2023-05-17** Naming of conferees rescinded
- **2023-05-18** Conference granted, GCCA
- **2023-05-19** HC's named: GCCA
- **2023-05-25** Withdrawn from GCCA - granting conference
- **2023-05-25** SCs named Gollihare, Montgomery, Rader, Howard, Daniels, Stewart, Kirt
- **2023-05-25** House Rule suspended
- **2023-05-25** CCR submitted
- **2023-05-25** Title restored
- **2023-05-25** Enacting clause restored
- **2023-05-26** CCR adopted
- **2023-05-26** Fourth Reading, Measure and Emergency Passed: Ayes: 91 Nays: 0 `passage`
- **2023-05-26** To Senate
- **2023-05-26** CCR read
- **2023-05-26** CCR adopted
- **2023-05-26** Measure and Emergency passed, to House: Ayes: 44 Nays: 0 `passage`
- **2023-05-26** Referred for enrollment
- **2023-05-26** Enrolled, signed, to Senate
- **2023-05-26** Enrolled measure signed, returned to House
- **2023-05-26** Sent to Governor `executive-receipt`
- **2023-05-26** Approved by Governor 06/07/2023 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/e02fa59d-8890-494a-9fe1-4ed0f80beb9b`. Confidence: reported (aggregated from official Oklahoma legislature records).