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2026 Regular Session · Senate bill

SB 44

Sales tax; extending sales tax exemption to contractors in connection to performance of a contract with a tax exempt entity. Effective date.

Budget & taxes how tagged

Official title shown; Open States carries no separate summary for Oklahoma bills. See the AI analysis below.

Enacted Last action May 11, 2026: Approved by Governor 05/11/2026

Same number in other sessions: 2025 · 2024 (bills from 2025 carry over into 2026 within the 60th Legislature).

AI analysis AI-generated

No plain-English analysis yet. Generate one (about 10 seconds); it is saved and shown to everyone after that.

AI-generated · may be inaccurate or incomplete. Written by a language model (Workers AI, llama-3.3-70b-instruct-fp8-fast) from the bill's official title, actions, votes, sponsors, committee referrals and hearings in our database — not from the bill text. Check the official text on oklegislature.gov before relying on it. Not legal advice.

Answers are AI-generated from this site's data and may be wrong. Without an account: 3 AI questions a day; free account: 10.

Authors & coauthors 2

Principal House author
Scott Fetgatter R
Principal Senate author
Dave Rader R

Principal authors from Open States; coauthors read from “Coauthored by …” actions (removals applied).

Status

  1. Introduced
  2. In committee (origin chamber)
  3. Passed committee (origin chamber)
  4. Passed origin chamber
  5. In committee (second chamber)
  6. Passed committee (second chamber)
  7. Passed both chambers
  8. Sent to Governor
  9. Enacted / adopted

Committee referrals 3

ReferredChamberCommitteeOutcome
Feb. 4, 2025SenateRevenue and TaxationPassed March 3, 2025
March 30, 2026HouseAppropriations and BudgetPassed April 23, 2026
March 31, 2026HouseAppropriations and Budget Finance SubcommitteePassed April 13, 2026

Roll-call votes 5

March 3, 2025SenateDo PassPassed6–3

yes (6) Deevers, Gillespie, Gollihare, Howard, Mann, Rader

no (3) Hamilton, Jett, Sacchieri

Official vote record: oklegislature.gov

March 16, 2026SenateThird ReadingPassed36–8 4 excused

yes (36) Alvord, Bergstrom, Boren, Coleman, Daniels, Dossett, Frix, Gillespie, Gollihare, Green, Guthrie, Hall, Haste, Hicks, Hines, Jech, Kern, Kirt, Logan, Mann, McIntosh, Murdock, Nice, Paxton, Pederson, Prieto, Pugh, Rader, Reinhardt, Seifried, Stanley, Stewart, Thompson, Weaver, Wingard, Woods

excused (4) Brooks, Goodwin, Rosino, Standridge

no (8) Bullard, Burns, Deevers, Grellner, Hamilton, Howard, Jett, Sacchieri

Official vote record: oklegislature.gov

April 8, 2026HouseAppropriations And Budget Finance Subcommittee: Do PassPassed9–0

yes (9) Eaves, Fetgatter, Kendrix, Lay, Lepak, Maynard, Norwood, Schreiber, Travis

Official vote record: oklegislature.gov

April 21, 2026HouseAppropriations And Budget Committee: Do PassPassed24–0

yes (24) Bashore, Blancett, Caldwell, Cantrell, Fetgatter, Ford, Fugate, Grego, Kane, Kerbs, Lawson, Manger, Miller, Munson, Newton, Pfeiffer, Provenzano, Ranson, Schreiber, Sterling, Stinson, Strom, West, West

Official vote record: oklegislature.gov

May 4, 2026HouseThird ReadingPassed62–26 11 excused

yes (62) Adams, Alonso Sandoval, Archer, Banning, Bashore, Blair, Boles, Caldwell, Cantrell, Cornwell, Culver, Dempsey, Dollens, Eaves, Fetgatter, Ford, Fugate, George, Gise, Hall, Harris, Hasenbeck, Hays, Hefner, Hildebrant, Johns, Kane, Kannady, Kelley, Kendrix, Lawson, Lay, Manger, Marti, May, Maynard, Miller, Moore, Mr. Speaker, Munson, Newton, Norwood, Osburn, Pae, Pfeiffer, Ranson, Roberts, Schreiber, Staires, Sterling, Stinson, Strom, Tedford, Timmons, Townley, Travis, West, West, Wilk, Williams, Woolley, Worthen

no (26) Blancett, Caldwell, Chapman, Clinton, Crosswhite Hader, Deck, Dobrinski, Gann, Grego, Hader, Hardin, Jenkins, Kerbs, Lepak, Olsen, Patzkowsky, Pogemiller, Provenzano, Rosecrants, Shaw, Smith, Sneed, Stark, Steagall, West, Wolfley

excused (11) Duel, Hill, Humphrey, Lowe, Luttrell, Menz, Roe, Stewart, Turner, Waldron, West

Official vote record: oklegislature.gov

Official text & documents

3 committee reports and other documents

Official bill page: https://www.oklegislature.gov/BillInfo.aspx?Bill=SB44&session=2600

Timeline 23 actions

  1. Feb. 3, 2025SenateFirst Reading
  2. Feb. 3, 2025SenateAuthored by Senator Rader
  3. Feb. 4, 2025SenateSecond Reading referred to Revenue and Taxation
  4. March 3, 2025SenateReported Do Pass Revenue and Taxation committee; CR filed
  5. March 5, 2025SenatePlaced on General Order
  6. March 5, 2025SenateCoauthored by Representative Fetgatter (principal House author)
  7. March 16, 2026SenateGeneral Order, Considered
  8. March 16, 2026SenateMeasure passed: Ayes: 36 Nays: 8
  9. March 16, 2026SenateReferred for engrossment
  10. March 17, 2026SenateEngrossed to House
  11. March 17, 2026HouseFirst Reading
  12. March 30, 2026HouseSecond Reading referred to Appropriations and Budget
  13. March 31, 2026HouseReferred to Appropriations and Budget Finance Subcommittee
  14. April 13, 2026HouseRecommendation to the full committee; Do Pass Appropriations and Budget Finance Subcommittee
  15. April 23, 2026HouseCR; Do Pass Appropriations and Budget Committee
  16. May 4, 2026HouseGeneral Order
  17. May 4, 2026HouseThird Reading, Measure passed: Ayes: 62 Nays: 26
  18. May 4, 2026HouseSigned, returned to Senate
  19. May 4, 2026SenateReferred for enrollment
  20. May 5, 2026SenateEnrolled, to House
  21. May 5, 2026HouseSigned, returned to Senate
  22. May 5, 2026SenateSent to Governor
  23. May 11, 2026SenateApproved by Governor 05/11/2026

On committee agendas 2

Momentum: 100 of 100

Stage (Enacted / adopted)50 / 50
Recency (18 days before May 29, 2026)19 / 20
Committee progress10 / 10
Coauthors3 / 10
Bipartisan sponsorship0 / 10
Rule appliedenacted/adopted = 100

How this is calculated

  1. Stage reached — up to 50. 50 × (stage − 1) ÷ 8, where the stages are 1 Introduced · 2 In committee · 3 Passed committee · 4 Passed its first chamber · 5 In committee in the second chamber · 6 Passed that committee · 7 Passed both chambers · 8 Sent to the Governor · 9 Enacted / adopted.
  2. Recency — up to 20. 20 if the last recorded action was within 14 days of the reference date, falling in a straight line to 0 at 90 days. The reference date is the earlier of the data date (Oct. 1, 2026) and the session's last scheduled day, so a finished session is scored as it stood when it ended.
  3. Committee progress — up to 10. 5 for each chamber in which a committee reported the bill favourably.
  4. Coauthors — up to 10. 1 per coauthor (max 7), plus 3 if its authors and coauthors include members of both chambers.
  5. Bipartisan sponsorship — 10. 10 if the authors and coauthors include at least one Republican and one Democrat.

Rules on top: an enacted bill (signed, law without signature, or veto overridden) or an adopted resolution scores 100. A vetoed bill without an override, or one whose last committee vote failed, has its score halved.

Disclaimer. The momentum score is an automated, rough indicator built only from the public record (stage, dates, authors and committee reports). It is not a prediction, does not measure merit or support, and can be wrong when an action is mis-recorded or an author is mis-matched. Coauthors are read from the action text (“Coauthored by …”). Always check the official record on oklegislature.gov.

Bill data: Open States bulk data (public domain dedication; attribution appreciated), monthly dump of Oct. 1, 2026. Official record: oklegislature.gov.

Sources for this page

Bill, action and vote data from Open States bulk data (public domain dedication; attribution appreciated). Official bill text and votes are linked on oklegislature.gov, not copied.

Copied from public pages of the Oklahoma House of Representatives and the Oklahoma State Senate. Neither OK Capitol Guide nor this information, as presented here, is endorsed by the Oklahoma House of Representatives or the Oklahoma State Senate.