Oklahoma / State / 60th Legislature, 2nd Regular Session, 2026
2026 Okla. Sess. Laws c. 383 (SB 1400) Renumbers the 100 percent disabled veteran sales tax exemption from paragraph 34 to paragraph 31 of 68 O.S. § 1357
No change to benefits Renumbers the disabled veteran sales tax exemption with the same limits.
Combines several aircraft exemptions and renumbers the general sales tax exemptions from January 1, 2027, moving the disabled veteran and surviving spouse exemption from 68 O.S. § 1357(34) to § 1357(31) with the same $25,000 and $1,000 limits. It amends the section as it stood after Laws 2025, c. 391, whose text requires registry registration with no proviso for veterans who had the card earlier, while SB 2184 of the same session merged the section into a text that keeps that proviso, so the two acts will conflict. The Tax Commission's sales tax exemption packet, revised August 2026, cites paragraph 34. Signed May 12, 2026. Watching until the effective date and the 2026 edition of the Statutes.
Progress
Path to law: Bill in a two-chamber legislature
- Introduced Done,
- In committee Done, Senate Revenue and Taxation
- Passed one chamber Done, Senate, 34-12
- Passed both chambers Done, House, 74-14
- Signed by the governor Done,
- In effect Scheduled for
Sponsors
- Rader
- Pae
What it touches
- 68 O.S. § 1357
Catalog entry
Official record
Read 2026 Okla. Sess. Laws c. 383 (SB 1400) on the jurisdiction's own record