SB1492

Sales and use tax; eliminating tax on the sale of motor vehicle. Effective date.

Introduced·2/2/26
Int Text

Oklahoma SB1492 eliminates sales and use tax on motor vehicle sales, effective November 1, 2026.

Oklahoma SB1492 amends the state's sales and use tax laws to eliminate the tax on the sale of motor vehicles. This change applies to all sales of motor vehicles, except for a portion of the levy provided under Section 1402 of the title. The bill also updates statutory language and specifies that the sale of motor vehicles will not be subject to any sales and use taxes levied by cities, counties, or other jurisdictions of the state. 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

Current
Revenue and Taxation Committee
Next
Committee decision

Sponsors

0
1
R
Democratic CaucusRepublican Caucus

History

Feb 3

Senate

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

Feb 2

Senate

First Reading

Feb 2

Senate

Authored by Senator Jech