HB4178

Revenue and taxation; exemptions; public trusts; effective date.

Chamber Passed·3/25/26

Oklahoma HB4178 amends sales tax exemptions for various entities and purposes.

Oklahoma HB4178 amends the sales tax exemptions for various entities and purposes. It exempts sales to governmental entities, public trusts, and nonprofit organizations from sales tax. Specific exemptions include sales to educational institutions, fire departments, veterans' organizations, and organizations providing services to children, the homeless, and disaster recovery. The bill also details refund procedures for eligible entities and sets effective dates for certain provisions. The amendments become effective July 1, 2026.

Included in complete analysis

  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Where it stands

Last
Passed the House · 86–4 · Mar 25
Current
Revenue and Taxation Committee
Next
Senate floor vote

Sponsors

0
2
RR
Democratic CaucusRepublican Caucus

Roll Call Votes

86 Yea

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4 Nay

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9 Absent

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Calendar

Mar 4

4:30 PM

House Appropriations and Budget Hearing

Mar 3

4:30 PM

House Appropriations and Budget Hearing

History

Apr 1

Senate

Second Reading referred to Revenue and Taxation Committee then to Appropriations Committee

Mar 25

House

Engrossed, signed, to Senate

Mar 25

Senate

First Reading