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---
type: "Bill"
title: "Sales tax exemption; combining certain exemptions for aircraft maintenance, manufacturing, and parts. Effective date."
description: "Sales tax exemption; combining certain exemptions for aircraft maintenance, manufacturing, and parts. Effective date."
jurisdiction: "us/states/ok"
legislature: "Oklahoma Legislature"
session: "2026"
identifier: "SB 1400"
citation: "Oklahoma SB 1400 (2026)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Pae", "Rader"]
version_count: 5
action_count: 27
vote_count: 6
first_action: "2026-02-02"
last_action: "2026-05-13"
source: "openstates"
source_identifier: "ocd-bill/28e56312-d4cc-4bbe-b292-115a020a0a0c"
source_url: "http://www.oklegislature.gov/BillInfo.aspx?Bill=SB1400&session=2600"
source_hash: "78f3c5da00c8c519057a5158953b3c239099cd62ecbe683026d8c5b99ce5d120"
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 1400 (2026) — Sales tax exemption; combining certain exemptions for aircraft maintenance, manufacturing, and parts. 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/SB/SB1400 INT.PDF)
2. **Engrossed** (committee substitute) — [source](https://www.oklegislature.gov/cf_pdf/2025-26 ENGR/SB/SB1400 ENGR.PDF)
3. **Enrolled (final version)** (committee substitute) — [source](https://www.oklegislature.gov/cf_pdf/2025-26 ENR/SB/SB1400 ENR.PDF)
4. **Floor (House)** (committee substitute) — [source](https://www.oklegislature.gov/cf_pdf/2025-26 FLR/HFLR/SB1400 HFLR.PDF)
5. **Floor (Senate)** (committee substitute) — [source](https://www.oklegislature.gov/cf_pdf/2025-26 FLR/SFLR/SB1400 SFLR.PDF)
## Votes
- Appropriations And Budget Committee: Do Pass — **241** (pass) · lower
- Third Reading — **3412** (pass) · upper
- Advance — **411** (pass) · upper
- Appropriations And Budget Finance Subcommittee: Do Pass — **90** (pass) · lower
- Third Reading — **7414** (pass) · lower
- Do Pass — **91** (pass) · upper
## Sponsors
- Pae — primary (person)
- Rader — 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 Senator Rader
- **2026-02-02** Coauthored by Representative Pae (principal House author)
- **2026-02-03** Second Reading referred to Revenue and Taxation Committee then to Appropriations Committee `reading-2, referral-committee`
- **2026-02-09** Reported Do Pass Revenue and Taxation committee; CR filed `committee-passage`
- **2026-02-09** Referred to Appropriations `referral-committee`
- **2026-02-10** Withdrawn from Appropriations committee
- **2026-02-12** Placed on General Order
- **2026-03-25** General Order, Considered
- **2026-03-25** Advanced to Third Reading
- **2026-03-25** Ayes: 41 Nays: 1
- **2026-03-25** Measure passed: Ayes: 34 Nays: 12 `passage`
- **2026-03-25** Referred for engrossment
- **2026-03-26** Engrossed to House `passage`
- **2026-03-26** First Reading `introduction, reading-1`
- **2026-03-30** Second Reading referred to Appropriations and Budget `reading-2, referral-committee`
- **2026-03-31** Referred to Appropriations and Budget Finance Subcommittee `referral-committee`
- **2026-04-13** Recommendation to the full committee; Do Pass Appropriations and Budget Finance Subcommittee `committee-passage`
- **2026-04-23** CR; Do Pass Appropriations and Budget Committee `committee-passage`
- **2026-05-06** General Order
- **2026-05-06** Third Reading, Measure passed: Ayes: 74 Nays: 14 `passage, reading-3`
- **2026-05-06** Signed, returned to Senate
- **2026-05-06** Referred for enrollment
- **2026-05-06** Enrolled, to House
- **2026-05-06** Signed, returned to Senate
- **2026-05-06** Sent to Governor `executive-receipt`
- **2026-05-13** 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/28e56312-d4cc-4bbe-b292-115a020a0a0c`. Confidence: reported (aggregated from official Oklahoma legislature records).