---
type: "Bill"
title: "Sales and use tax; modifying basis for calculation of gross receipts for sales tax and purchase price calculation for use tax on motor vehicles. Effective date."
description: "Sales and use tax; modifying basis for calculation of gross receipts for sales tax and purchase price calculation for use tax on motor vehicles. Effective date."
jurisdiction: "us/states/ok"
legislature: "Oklahoma Legislature"
session: "2023"
identifier: "SB 984"
citation: "Oklahoma SB 984 (2023)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Jech", "Newton"]
version_count: 6
action_count: 45
vote_count: 0
first_action: "2023-02-06"
last_action: "2023-06-07"
source: "openstates"
source_identifier: "ocd-bill/d3dfc39b-ca65-46e6-b391-a8fbdfb011a2"
source_url: "http://www.oklegislature.gov/BillInfo.aspx?Bill=SB984&session=2300"
source_hash: "bc340c227a6b7ac75d891f6bb52f38c1f98ec8241e03ae52e405caeba8aa4326"
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 984 (2023) — Sales and use tax; modifying basis for calculation of gross receipts for sales tax and purchase price calculation for use tax on motor vehicles. 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/2023-24 INT/SB/SB984 INT.PDF)
2. **Amended And Engrossed** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2023-24 AMENDMENTS/Amendment & Engr/SB984 HASB & ENGR.PDF)
3. **Engrossed** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2023-24 ENGR/SB/SB984 ENGR.PDF)
4. **Enrolled (final version)** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2023-24 ENR/SB/SB984 ENR.PDF)
5. **Floor (House)** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2023-24 FLR/HFLR/SB984 HFLR.PDF)
6. **Floor (Senate)** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2023-24 FLR/SFLR/SB984 SFLR.PDF)

## Sponsors

- Jech — primary (person)
- Newton — 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 Senator Jech
- **2023-02-07** Second Reading referred to Finance Committee then to Appropriations Committee `reading-2, referral-committee`
- **2023-02-08** Reported Do Pass as amended Finance committee; CR filed `committee-passage`
- **2023-02-08** Title stricken
- **2023-02-08** Referred to Appropriations `referral-committee`
- **2023-02-15** Reported Do Pass Appropriations committee; CR filed `committee-passage`
- **2023-02-15** Coauthored by Representative Newton (principal House author)
- **2023-02-23** General Order, Considered
- **2023-02-23** Measure passed: Ayes: 39 Nays: 7 `passage`
- **2023-02-23** Referred for engrossment
- **2023-02-27** Engrossed to House `passage`
- **2023-02-27** First Reading `introduction, reading-1`
- **2023-03-29** Second Reading referred to Appropriations and Budget `reading-2, referral-committee`
- **2023-03-29** Referred to Appropriations and Budget Finance - Revenue and Taxation Subcommittee `referral-committee`
- **2023-04-10** Recommendation to the full committee; Do Pass Appropriations and Budget Finance - Revenue and Taxation Subcommittee `committee-passage`
- **2023-04-13** CR; Do Pass, as amended, Appropriations and Budget Committee `committee-passage`
- **2023-04-13** Title stricken
- **2023-04-13** Enacting clause stricken
- **2023-04-13** Coauthored by Representative(s) Boles
- **2023-04-13** Coauthored by Senator(s) Bergstrom, Woods
- **2023-04-26** General Order
- **2023-04-26** Coauthored by Representative(s) Bashore
- **2023-04-26** Third Reading, Measure passed: Ayes: 90 Nays: 0 `passage, reading-3`
- **2023-04-26** Referred for engrossment
- **2023-04-27** Engrossed, signed, to Senate `passage`
- **2023-04-27** HAs read
- **2023-04-27** Coauthored by Representative Wolfley
- **2023-05-02** HAs rejected, conference requested `amendment-failure`
- **2023-05-11** SCs named Jech, Rader, Howard, Daniels, Paxton, Prieto, Young
- **2023-05-24** Conference granted, naming GCCA
- **2023-05-24** CCR read
- **2023-05-24** Title restored
- **2023-05-24** Enacting clause restored
- **2023-05-25** CCR adopted
- **2023-05-25** Measure passed, to House: Ayes: 35 Nays: 7 `passage`
- **2023-05-25** CCR submitted
- **2023-05-26** CCR adopted
- **2023-05-26** Fourth Reading, Measure passed: Ayes: 85 Nays: 11 `passage`
- **2023-05-26** To Senate
- **2023-05-26** Referred for enrollment
- **2023-05-26** Enrolled, to House
- **2023-05-26** Signed, returned to Senate
- **2023-05-26** Sent to Governor `executive-receipt`
- **2023-06-07** 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/d3dfc39b-ca65-46e6-b391-a8fbdfb011a2`. Confidence: reported (aggregated from official Oklahoma legislature records).