Oklahoma 2026 Regular Session Status: In Committee 2 R cosponsors

SB 474 — Sales tax; permit requirement; sale for resale tax exemption. Effective date.

Last action — Placed on General Order

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  1. ✓
    Introduced
  2. 2
    In Committee
  3. 3
    Passed Senate
  4. 4
    Passed House
  5. 5
    To Executive
  6. 6
    Enacted

This bill is in committee in the Senate. Introduced February 03, 2025. It must pass committee before a floor vote.

Next likely step: a committee vote, then a floor vote in the Senate.

Prognosis

Advancing 38% · moderate confidence

Where this bill stands today.

Odds of enactment

Low

How often bills like it became law.

  • In Committee

    Current position in the legislative process.

  • 2 sponsors

    2 primary, 0 co-sponsors signed on.

  • Single-party support

    Sponsorship is currently within one party (2 R).

  • Cleared a recorded vote

    Passed 1 recorded vote so far.

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

Bill Text

What changed in the latest version

59 added · 89 removed

Plain-language change summary

The updated version of SB 474 now requires businesses to obtain a separate sales tax exemption permit for each business they operate. This change is important because it aims to ensure better compliance with sales tax regulations and prevent misuse of the resale exemption, which can lead to lost revenue for the state. Additionally, the bill establishes penalties for vendors who claim the exemption without the required permit, reinforcing the importance of following the new rules.

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Latest
STATE OF OKLAHOMA 2 1st Session of the 60th Legislature (2025) 3 SENATE BILL 474 By:
SENATE FLOOR VERSION February 17, 2025 3 SENATE BILL NO.
Rader 4 5 AS INTRODUCED 7 An Act relating to sales tax;
474 By:
Rader of the Senate and Lawson of the House 7 An Act relating to sales tax;
The permit may be obtained at no charge.
The SENATE FLOOR VERSION - SB474 SFLR Page 1 (Bold face denotes Committee Amendments) permit may be obtained at no charge.
The Oklahoma Tax Commission Req.
The Oklahoma Tax Commission shall grant and issue to each applicant a sale for resale permit for each business in this state, upon proper application therefor and verification thereof by the Oklahoma Tax Commission.
No.
A business with multiple locations in this state may operate under one sale for resale permit.
620 Page 1 shall grant and issue to each applicant a sale for resale permit for 2 each business in this state, upon proper application therefor and 3 verification thereof by the Oklahoma Tax Commission.
The Oklahoma Tax Commission may additionally provide for the access to a granted and issued permit electronically, or by other means as established by the Oklahoma Tax Commission.
A business with multiple locations in this state may operate under one sale for 5 resale permit.
The Oklahoma Tax Commission may additionally provide 6 for the access to a granted and issued permit electronically, or by 7 other means as established by the Oklahoma Tax Commission.
All vendors shall honor a valid sale for resale permit for 9 the sales tax exemption authorized under this section and may utilize the verification procedures outlined in subsection E of this section.
All vendors shall honor a valid sale for resale permit for the sales tax exemption authorized under this section and may utilize the verification procedures outlined in subsection E of this section.
Req.
SENATE FLOOR VERSION - SB474 SFLR Page 2 (Bold face denotes Committee Amendments) D.
No.
All sale for resale permits issued pursuant to this section shall expire at 11:59 p.m.
620 Page 2 D.
on the next June 30 following the effective date of issuance.
All sale for resale permits issued pursuant to this section 2 shall expire at 11:59 p.m.
on the next June 30 following the 3 effective date of issuance.
If the Oklahoma Tax Commission develops and adopts an 5 electronic system for exchanging information with sellers regarding 6 sale for resale permit numbers of purchasers who are seeking to make 7 purchases for resale, sellers may use the system to verify the validity of the sale for resale permit number.
If the Oklahoma Tax Commission develops and adopts an electronic system for exchanging information with sellers regarding sale for resale permit numbers of purchasers who are seeking to make purchases for resale, sellers may use the system to verify the validity of the sale for resale permit number.
The Oklahoma Tax 9 Commission shall provide such sellers, free of charge, verification of whether the sale for resale permit numbers are valid.
The Oklahoma Tax Commission shall provide such sellers, free of charge, verification of whether the sale for resale permit numbers are valid.
60-1-620 QD 1/19/2025 5:37:07 AM Req.
COMMITTEE REPORT BY:
No.
COMMITTEE ON REVENUE AND TAXATION February 17, 2025 - DO PASS SENATE FLOOR VERSION - SB474 SFLR Page 3 (Bold face denotes Committee Amendments)
620 Page 3
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Action History

  1. Placed on General Order

  2. Reported Do Pass Revenue and Taxation committee; CR filed

  3. Second Reading referred to Revenue and Taxation

  4. Coauthored by Representative Lawson (principal House author)

  5. Authored by Senator Rader

  6. First Reading

Sponsors

Sponsorship breakdown

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2 sponsors · 0 co-sponsors · 149 not signed on

Sponsors (2)

Co-sponsors (0)

None.

Not signed on (149)

149 members have not signed on to this bill.

Show all 149 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Votes

Subjects

taxation
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Frequently asked questions

Who sponsors SB 474?
SB 474 is sponsored by Dave Rader (Republican) and Mark Lawson (Republican).
What is the current status of SB 474?
This bill is in committee in the Senate. Introduced February 03, 2025. It must pass committee before a floor vote.
Where can I track SB 474?
Track SB 474 free on One Click Politics — get push/email alerts when it moves.

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