HB4346

Revenue and taxation; sales tax; agriculture exemption; proof of eligibility; effective date.

Chamber Passed·3/26/26

Oklahoma HB4346 amends sales tax exemption rules for agricultural purchases, requiring proof of eligibility and recognizing out-of-state permits.

Oklahoma HB4346 amends the state's sales tax exemption rules for agricultural purchases. It requires individuals to provide proof of eligibility for the exemption at the time of sale. Vendors must honor both in-state and out-of-state agricultural exemption permits. The Oklahoma Tax Commission will recognize permits from Texas, Arkansas, Kansas, New Mexico, and Missouri. The bill also outlines penalties for non-compliance and specifies the documentation needed to prove eligibility. The changes will take effect on November 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 · 17–4 · Mar 26
Current
The Senate
Next
Senate floor vote

Sponsors

0
3
RRR
Democratic CaucusRepublican Caucus

Roll Call Votes

17 Yea

RRRRRRRRRRDRRRRRR

4 Nay

DRDD

Calendar

Apr 22

3:30 PM

Senate Appropriations Revised Hearing

Apr 13

2:00 PM

Senate Revenue and Taxation Hearing

History

Apr 27

Senate

Placed on General Order

Apr 22

Senate

Reported Do Pass as amended Appropriations committee; CR filed

Apr 13

Senate

Reported Do Pass as amended Revenue and Taxation committee; CR filed