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HB 4340·OK·house

Revenue and taxation; sales tax; exemptions; frack water; effective date.

Passed One ChamberFiled Feb 2, 2026
Sponsor: Moore
Latest Action

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

Apr 1, 2026

Summary

The bill amends Oklahoma’s sales tax code to exempt transactions such as school‑bus transportation, low‑fare rides, resale purchases, certain advertising, supplies for animal‑raising businesses, residential utilities, prescription drugs, and food bought with food‑stamp coupons. It also provides exemptions for sales to charitable, elderly‑care, and children’s‑home organizations. The changes are intended to lower tax costs for targeted activities and support specific industries and community services.

AI-generated summary — may be incomplete or inaccurate. Verify against the official bill text.

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