HB2952 • 2026

Revenue and taxation; motor vehicle excise tax; value of vehicle; effective date.

Taxes

Active

The official status still shows this bill as active or still awaiting another formal step.

Sponsor: Grego
Last action: 2026-04-01
Official status: Second Reading referred to Revenue and Taxation Committee then to Appropriations Committee
Effective date: Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

Revenue and taxation; motor vehicle excise tax; value of vehicle; effective date.

What This Bill Does

Revenue and taxation; motor vehicle excise tax; value of vehicle; effective date.
Bill Summaries/Fiscal Impact for HB 2952 (House): Introduced (2/17/2026) Bill Summaries/Fiscal Impact for HB 2952 (House): Committee Amendment 1 (3/3/2026) Bill Summaries/Fiscal Impact for HB 2952 (House): Committee Substitute (3/10/2026)

Limits and Unknowns

This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Amendments

These notes stay tied to the official amendment files and metadata from the legislature.

Committee Amendment 1

None

Filed

Plain English: HB2952 FULLAMD1 Trey Caldwell-JM 3/3/2026 2:30:30 pm AMEND TITLE TO CONFORM TO AMENDMENTS Amendment submitted by: Trey Caldwell Adopted: _____________________________ ______________________________________ Reading Clerk COMMITTEE AMENDMENT HOUSE OF REPRESENTATIVES State of Oklahoma SPEAKER: CHAIR: I move to amend HB2952 Of the printed Bill Page Section Lines Of the Engrossed Bill By deleting the word "July" on line 17 and inserting in lieu thereof the word "November"; and By deleting Section 3 in its entirety.

HB2952 FULLAMD1 Trey Caldwell-JM 3/3/2026 2:30:30 pm AMEND TITLE TO CONFORM TO AMENDMENTS Amendment submitted by: Trey Caldwell Adopted: _____________________________ ______________________________________ Reading Clerk COMMITTEE AMENDMENT HOUSE OF REPRESENTATIVES State of Oklahoma SPEAKER: CHAIR: I move to amend HB2952 Of the printed Bill Page Section Lines Of the Engrossed Bill By deleting the word "July" on line 17 and inserting in lieu thereof the word "November"; and By deleting Section 3 in its entirety.

Bill History

2026-04-01 Senate
Second Reading referred to Revenue and Taxation Committee then to Appropriations Committee
2026-03-12 House
Engrossed, signed, to Senate
2026-03-12 Senate
First Reading
2026-03-12 Senate
Coauthored by Representative Provenzano
2026-03-12 Senate
Coauthored by Representative Woolley
2026-03-11 House
General Order
2026-03-11 House
Coauthored by Representative(s) Hill, Roberts
2026-03-11 House
Third Reading, Measure passed: Ayes: 88 Nays: 4
2026-03-11 House
Referred for engrossment
2026-03-05 House
CR; Do Pass, amended by committee substitute Appropriations and Budget Committee
2026-03-05 House
Coauthored by Representative(s) Maynard, Banning, Bashore
2026-03-05 House
Authored by Senator Frix (principal Senate author)
2026-03-05 House
Title stricken
2026-03-05 House
Emergency removed
2026-02-19 House
Recommendation to the full committee; Do Pass Appropriations and Budget Finance Subcommittee
2026-02-03 House
Second Reading referred to Appropriations and Budget
2026-02-03 House
Referred to Appropriations and Budget Finance Subcommittee
2026-02-02 House
First Reading
2026-02-02 House
Authored by Representative Grego

Official Summary Text

Revenue and taxation; motor vehicle excise tax; value of vehicle; effective date.
Bill Summaries/Fiscal Impact for HB 2952 (House): Introduced (2/17/2026)
Bill Summaries/Fiscal Impact for HB 2952 (House): Committee Amendment 1 (3/3/2026)
Bill Summaries/Fiscal Impact for HB 2952 (House): Committee Substitute (3/10/2026)

Current Bill Text

Read the full stored bill text

ENGR. H. B. NO. 2952 Page 1
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ENGROSSED HOUSE
BILL NO. 2952 By: Grego, Maynard, Banning,
Bashore, Hill, and Roberts
of the House

and

Frix of the Senate

[ revenue and taxation – vehicles – value – effective
date ]

BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. AMENDATORY 68 O.S. 2021, Section 2104, as
last amended by Section 1, Chapter 252, O.S.L. 2025 (68 O.S. Supp.
2024, Section 2104), is amended to read as follows:
Section 2104. A. The value of any motor vehicle, except a
manufactured home, for the purposes of the excise tax levied by
Section 2103 of this title, shall be determined as of the time the
person applying for a certificate of title thereto obtained either
ownership or possession of the vehicle, which shall be presumed to
be the actual date of the sale or other transfer of ownership, and
assignment of the certificate of title.
B. The value of any vehicle, for purposes of the excise tax
levied by Section 2103 of this title, shall be the actual sales
price of such a vehicle after reducing the sales price by any

ENGR. H. B. NO. 2952 Page 2
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credits or discounts given for a trade-in vehicle, if a trade-in was
made as part of the transaction. The actual sales price of the
vehicle, which total shall be the basis of the motor vehicle excise
tax, as well as the number of tires on the vehicle and the tire rim
diameters, shall be entered on the bill of sale furnished by the
seller to the purchaser, or on such other form as may be prescribed
by Service Oklahoma.
Upon receipt of the properly completed bill of sale or other
form as prescribed by Service Oklahoma, and the payment of all
applicable taxes and fees, Service Oklahoma or an appointed licensed
operator shall issue a vehicle certificate of title in accordance
with the provisions of the Oklahoma Vehicle License and Registration
Act.
SECTION 2. This act shall become effective November 1, 2026.
Passed the House of Representatives the 11th day of March, 2026.

Presiding Officer of the House
of Representatives

Passed the Senate the _____ day of __________, 2026.

Presiding Officer of the Senate