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---
type: "Bill"
title: "Sales tax; modifying sales exempt from taxation; exempting sales to or by certain organizations. Effective date. Emergency."
description: "Sales tax; modifying sales exempt from taxation; exempting sales to or by certain organizations. Effective date. Emergency."
jurisdiction: "us/states/ok"
legislature: "Oklahoma Legislature"
session: "2017-2018"
identifier: "SB 353"
citation: "Oklahoma SB 353 (2017-2018)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["David", "Moore"]
version_count: 7
action_count: 44
vote_count: 4
first_action: "2017-02-06"
last_action: "2017-06-06"
source: "openstates"
source_identifier: "ocd-bill/26308372-60eb-4fe2-bcdd-34ded7ff3879"
source_url: "http://www.oklegislature.gov/BillInfo.aspx?Bill=SB353&session=1800"
source_hash: "82be5054fadfaff2c8ffdf44d687e4da49fdf99cc98d9a1736f701942ed5f541"
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 353 (2017-2018) — Sales tax; modifying sales exempt from taxation; exempting sales to or by certain organizations. 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/SB353 INT.PDF)
2. **Amended And Engrossed** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2017-18 AMENDMENTS/Amendment & Engr/SB353 HASB & ENGR.PDF)
3. **Engrossed** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2017-18 ENGR/SB/SB353 ENGR.PDF)
4. **Enrolled (final version)** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2017-18 ENR/SB/SB353 ENR.PDF)
5. **Floor (House)** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2017-18 FLR/HFLR/SB353 HFLR.PDF)
6. **Floor (Senate)** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2017-18 FLR/SFLR/SB353 SFLR.PDF)
7. **Senate Conference Committee Substitute** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2017-18 COMMITTEE SUBS/SCCS/SB353 CCS.PDF)
## Votes
- FOURTH READING — **940** (pass) · lower
- THIRD READING — **820** (pass) · lower
- FOURTH READING — **375** (pass) · upper
- THIRD READING — **420** (pass) · upper
## Sponsors
- David — primary (person)
- Moore — 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 David
- **2017-02-07** Second Reading referred to Appropriations `reading-2, referral-committee`
- **2017-02-07** Referred to Appr/Sub-Finance `referral-committee`
- **2017-02-21** Recommendation to the full committee; Do Pass as amended Appr/Sub-Finance sub-committee `committee-passage`
- **2017-02-22** Reported Do Pass as amended Appropriations committee; CR filed `committee-passage`
- **2017-02-22** Title stricken
- **2017-02-22** Emergency clause stricken
- **2017-03-06** Coauthored by Representative Moore (principal House author)
- **2017-03-22** General Order, Considered
- **2017-03-22** Measure passed: Ayes: 42 Nays: 0 `passage`
- **2017-03-22** Referred for engrossment
- **2017-03-23** Engrossed to House `passage`
- **2017-03-23** First Reading `introduction, reading-1`
- **2017-03-28** Second Reading referred to Appropriations and Budget `reading-2, referral-committee`
- **2017-03-28** Referred to Appropriations and Budget Finance Subcommittee `referral-committee`
- **2017-04-06** Recommendation to the full committee; Do Pass Appropriations and Budget Finance Subcommittee `committee-passage`
- **2017-04-17** CR; Do Pass, as amended, Appropriations and Budget Committee `committee-passage`
- **2017-04-17** Enacting clause stricken
- **2017-04-27** General Order
- **2017-04-27** Amended `amendment-passage`
- **2017-04-27** Third Reading, Measure passed: Ayes: 82 Nays: 0 `reading-3, passage`
- **2017-04-27** Referred for engrossment
- **2017-05-01** Engrossed, signed, to Senate `passage`
- **2017-05-01** HAs read
- **2017-05-09** HAs rejected, conference requested `amendment-failure`
- **2017-05-11** SCs named GCCA
- **2017-05-15** Conference granted, naming GCCA
- **2017-05-23** coauthored by Bennett (John)
- **2017-05-24** CCR read, GCCA
- **2017-05-24** Title restored
- **2017-05-24** Emergency clause restored
- **2017-05-24** Enacting clause restored
- **2017-05-25** CCR adopted, GCCA
- **2017-05-25** Measure and Emergency passed, to House: Ayes: 37 Nays: 5 `passage`
- **2017-05-25** CCR submitted
- **2017-05-25** CCR adopted
- **2017-05-25** Fourth Reading, Measure and Emergency Passed: Ayes: 94 Nays: 0 `passage`
- **2017-05-25** To Senate
- **2017-05-25** Referred for enrollment
- **2017-05-26** Enrolled, to House
- **2017-05-26** Signed, returned to Senate
- **2017-05-26** Sent to Governor `executive-receipt`
- **2017-06-06** Approved by Governor 06/06/2017 `executive-signature`
## Source
OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/26308372-60eb-4fe2-bcdd-34ded7ff3879`. Confidence: reported (aggregated from official Oklahoma legislature records).