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---
type: "Bill"
title: "Revenue and taxation; sales tax; exemptions; commercial forestry equipment; effective date."
description: "Revenue and taxation; sales tax; exemptions; commercial forestry equipment; effective date."
jurisdiction: "us/states/ok"
legislature: "Oklahoma Legislature"
session: "2026"
identifier: "HB 3661"
citation: "Oklahoma HB 3661 (2026)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Dempsey", "Murdock"]
version_count: 8
action_count: 25
vote_count: 5
first_action: "2026-02-02"
last_action: "2026-05-12"
source: "openstates"
source_identifier: "ocd-bill/ca64286b-4da4-4d10-bcb8-6bf93c1b9e6e"
source_url: "http://www.oklegislature.gov/BillInfo.aspx?Bill=HB3661&session=2600"
source_hash: "a37dceae2d22192077cde4deafcb925390c7c76700ef181e759011fb1e83c6d5"
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 3661 (2026) — Revenue and taxation; sales tax; exemptions; commercial forestry equipment; effective date.
## Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
1. **Introduced** (filed) — [source](https://www.oklegislature.gov/cf_pdf/2025-26 INT/hB/HB3661 INT.PDF)
2. **Engrossed** (committee substitute) — [source](https://www.oklegislature.gov/cf_pdf/2025-26 ENGR/hB/HB3661 ENGR.PDF)
3. **Enrolled (final version)** (committee substitute) — [source](https://www.oklegislature.gov/cf_pdf/2025-26 ENR/hB/HB3661 ENR.PDF)
4. **Floor (House)** (committee substitute) — [source](https://www.oklegislature.gov/cf_pdf/2025-26 FLR/HFLR/HB3661 HFLR.PDF)
5. **Floor (Senate)** (committee substitute) — [source](https://www.oklegislature.gov/cf_pdf/2025-26 FLR/SFLR/HB3661 SFLR.PDF)
6. **House Committee Substitute** (committee substitute) — [source](https://www.oklegislature.gov/cf_pdf/2025-26 COMMITTEE SUBS/HCS/HB3661 CS.PDF)
7. **Proposed Committee Substitute (sub committee) 1** (committee substitute) — [source](https://www.oklegislature.gov/cf_pdf/2025-26 COMMITTEE AMENDMENTS/House/HB3661 SUBPCS1 EDDY DEMPSEY-AO.PDF)
8. **Sub Committee Recommendation** (committee substitute) — [source](https://www.oklegislature.gov/cf_pdf/2025-26 COMMITTEE SUBS/HCS/HB3661 SUBREC.PDF)
## Votes
- Third Reading — **3413** (pass) · upper
- Do Pass — **83** (pass) · upper
- Appropriations And Budget Finance Subcommittee: Do Pass As Amended By Cs — **100** (pass) · lower
- Appropriations And Budget Committee: Do Pass As Amended By Cs — **250** (pass) · lower
- Third Reading — **893** (pass) · lower
## Sponsors
- Dempsey — primary (person)
- Murdock — primary (person)
## Timeline
The legislative action history — every referral, reading, and vote.
- **2026-02-02** First Reading `introduction, reading-1`
- **2026-02-02** Authored by Representative Dempsey
- **2026-02-03** Second Reading referred to Appropriations and Budget `reading-2, referral-committee`
- **2026-02-03** Referred to Appropriations and Budget Finance Subcommittee `referral-committee`
- **2026-02-19** Recommendation to the full committee; Do Pass, amended by committee substitute Appropriations and Budget Finance Subcommittee `committee-passage`
- **2026-02-25** CR; Do Pass, amended by committee substitute Appropriations and Budget Committee `committee-passage`
- **2026-02-25** Authored by Senator Murdock (principal Senate author)
- **2026-03-04** General Order
- **2026-03-04** Third Reading, Measure passed: Ayes: 89 Nays: 3 `passage, reading-3`
- **2026-03-04** Referred for engrossment
- **2026-03-05** Engrossed, signed, to Senate `passage`
- **2026-03-05** First Reading `introduction, reading-1`
- **2026-04-01** Second Reading referred to Revenue and Taxation Committee then to Appropriations Committee `reading-2, referral-committee`
- **2026-04-13** Reported Do Pass Revenue and Taxation committee; CR filed `committee-passage`
- **2026-04-13** Referred to Appropriations `referral-committee`
- **2026-04-15** Withdrawn from Appropriations committee
- **2026-04-15** Placed on General Order
- **2026-05-05** General Order, Considered
- **2026-05-05** Measure passed: Ayes: 34 Nays: 13 `passage`
- **2026-05-05** Engrossed measure signed, returned to House `passage`
- **2026-05-05** Referred for enrollment
- **2026-05-06** Enrolled, signed, to Senate
- **2026-05-06** Enrolled measure signed, returned to House
- **2026-05-06** Sent to Governor `executive-receipt`
- **2026-05-12** Approved by Governor 05/12/2026 `executive-signature`
## Source
OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/ca64286b-4da4-4d10-bcb8-6bf93c1b9e6e`. Confidence: reported (aggregated from official Oklahoma legislature records).