Fabio
87 lines
4.1 KiB
Markdown
87 lines
4.1 KiB
Markdown
---
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type: "Bill"
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title: "Sales tax; extending sales tax exemption to contractors in connection to performance of a contract with a tax exempt entity. Effective date."
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description: "Sales tax; extending sales tax exemption to contractors in connection to performance of a contract with a tax exempt entity. Effective date."
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jurisdiction: "us/states/ok"
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legislature: "Oklahoma Legislature"
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session: "2026"
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identifier: "SB 44"
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citation: "Oklahoma SB 44 (2026)"
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classification: ["bill"]
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subjects: []
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status: "enacted"
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primary_sponsors: ["Fetgatter", "Rader"]
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version_count: 5
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action_count: 23
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vote_count: 5
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first_action: "2025-02-03"
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last_action: "2026-05-11"
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source: "openstates"
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source_identifier: "ocd-bill/3c63fa69-4eff-48b3-992f-79c2adf43880"
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source_url: "http://www.oklegislature.gov/BillInfo.aspx?Bill=SB44&session=2600"
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source_hash: "ce3f6033ef1cc4be79abef3a87139f4d07a51b479990864f189b26a724a24929"
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vintage: "2026-07-01"
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source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
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retrieved_at: "2026-07-06"
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confidence: "reported"
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tags: ["legislation", "bill", "us-ok"]
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---
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# Oklahoma SB 44 (2026) — Sales tax; extending sales tax exemption to contractors in connection to performance of a contract with a tax exempt entity. Effective date.
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## Version chain
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The bill's text revisions, in order — the diff chain from filing to enrollment.
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1. **Introduced** (filed) — [source](https://www.oklegislature.gov/cf_pdf/2025-26 INT/SB/SB44 INT.PDF)
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2. **Engrossed** (committee substitute) — [source](https://www.oklegislature.gov/cf_pdf/2025-26 ENGR/SB/SB44 ENGR.PDF)
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3. **Enrolled (final version)** (committee substitute) — [source](https://www.oklegislature.gov/cf_pdf/2025-26 ENR/SB/SB44 ENR.PDF)
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4. **Floor (House)** (committee substitute) — [source](https://www.oklegislature.gov/cf_pdf/2025-26 FLR/HFLR/SB44 HFLR.PDF)
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5. **Floor (Senate)** (committee substitute) — [source](https://www.oklegislature.gov/cf_pdf/2025-26 FLR/SFLR/SB44 SFLR.PDF)
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## Votes
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- Do Pass — **6–3** (pass) · upper
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- Appropriations And Budget Committee: Do Pass — **24–0** (pass) · lower
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- Appropriations And Budget Finance Subcommittee: Do Pass — **9–0** (pass) · lower
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- Third Reading — **36–8** (pass) · upper
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- Third Reading — **62–26** (pass) · lower
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## Sponsors
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- Fetgatter — primary (person)
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- Rader — primary (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2025-02-03** First Reading `introduction, reading-1`
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- **2025-02-03** Authored by Senator Rader
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- **2025-02-04** Second Reading referred to Revenue and Taxation `reading-2, referral-committee`
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- **2025-03-03** Reported Do Pass Revenue and Taxation committee; CR filed `committee-passage`
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- **2025-03-05** Placed on General Order
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- **2025-03-05** Coauthored by Representative Fetgatter (principal House author)
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- **2026-03-16** General Order, Considered
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- **2026-03-16** Measure passed: Ayes: 36 Nays: 8 `passage`
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- **2026-03-16** Referred for engrossment
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- **2026-03-17** Engrossed to House `passage`
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- **2026-03-17** First Reading `introduction, reading-1`
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- **2026-03-30** Second Reading referred to Appropriations and Budget `reading-2, referral-committee`
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- **2026-03-31** Referred to Appropriations and Budget Finance Subcommittee `referral-committee`
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- **2026-04-13** Recommendation to the full committee; Do Pass Appropriations and Budget Finance Subcommittee `committee-passage`
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- **2026-04-23** CR; Do Pass Appropriations and Budget Committee `committee-passage`
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- **2026-05-04** General Order
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- **2026-05-04** Third Reading, Measure passed: Ayes: 62 Nays: 26 `passage, reading-3`
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- **2026-05-04** Signed, returned to Senate
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- **2026-05-04** Referred for enrollment
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- **2026-05-05** Enrolled, to House
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- **2026-05-05** Signed, returned to Senate
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- **2026-05-05** Sent to Governor `executive-receipt`
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- **2026-05-11** Approved by Governor 05/11/2026 `executive-signature`
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## Source
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OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/3c63fa69-4eff-48b3-992f-79c2adf43880`. Confidence: reported (aggregated from official Oklahoma legislature records).
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