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SB1112 • 2026

Lodging tax; excluding discounted or comped rooms or lodging from gross receipts upon which a lodging tax is levied. Effective date.

Lodging tax; excluding discounted or comped rooms or lodging from gross receipts upon which a lodging tax is levied. Effective date.

Taxes
Active

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

Sponsor
Rader
Last action
2025-05-15
Official status
Becomes law without Governor's signature 05/15/2025
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.

Lodging tax; excluding discounted or comped rooms or lodging from gross receipts upon which a lodging tax is levied. Effective date.

Lodging tax; excluding discounted or comped rooms or lodging from gross receipts upon which a lodging tax is levied.

What This Bill Does

  • Lodging tax; excluding discounted or comped rooms or lodging from gross receipts upon which a lodging tax is levied.
  • Effective date.
  • Bill Summaries/Fiscal Impact for SB 1112 (House): Engrossed (4/28/2025) Bill Summaries/Fiscal Impact for SB 1112 (Senate): Introduced (1/29/2025) Fiscal Impact Statements For SB 1112 (Senate): SB1112 INT FI.PDF (Fiscal (Senate)) Fiscal Impact Statements For SB 1112 (Senate): SB1112 ENGR FI.PDF (Fiscal (Senate))

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.

Bill History

  1. 2025-05-15 Senate

    Becomes law without Governor's signature 05/15/2025

  2. 2025-05-08 Senate

    Enrolled, to House

  3. 2025-05-08 House

    Signed, returned to Senate

  4. 2025-05-08 Senate

    Sent to Governor

  5. 2025-05-07 House

    General Order

  6. 2025-05-07 House

    Third Reading, Measure passed: Ayes: 85 Nays: 4

  7. 2025-05-07 House

    Signed, returned to Senate

  8. 2025-05-07 Senate

    Referred for enrollment

  9. 2025-04-17 House

    CR; Do Pass Appropriations and Budget Committee

  10. 2025-04-10 House

    Recommendation to the full committee; Do Pass Appropriations and Budget Finance Subcommittee

  11. 2025-04-02 House

    Referred to Appropriations and Budget Finance Subcommittee

  12. 2025-04-01 House

    Second Reading referred to Appropriations and Budget

  13. 2025-03-31 Senate

    Engrossed to House

  14. 2025-03-31 House

    First Reading

  15. 2025-03-27 Senate

    General Order, Considered

  16. 2025-03-27 Senate

    Measure passed: Ayes: 42 Nays: 0

  17. 2025-03-27 Senate

    Referred for engrossment

  18. 2025-03-17 Senate

    Coauthored by Representative Bashore (principal House author)

  19. 2025-02-26 Senate

    Placed on General Order

  20. 2025-02-24 Senate

    Reported Do Pass Revenue and Taxation committee; CR filed

  21. 2025-02-04 Senate

    Second Reading referred to Revenue and Taxation

  22. 2025-02-03 Senate

    First Reading

  23. 2025-02-03 Senate

    Authored by Senator Rader

Official Summary Text

Lodging tax; excluding discounted or comped rooms or lodging from gross receipts upon which a lodging tax is levied. Effective date.
Bill Summaries/Fiscal Impact for SB 1112 (House): Engrossed (4/28/2025)
Bill Summaries/Fiscal Impact for SB 1112 (Senate): Introduced (1/29/2025)
Fiscal Impact Statements For SB 1112 (Senate): SB1112 INT FI.PDF (Fiscal (Senate))
Fiscal Impact Statements For SB 1112 (Senate): SB1112 ENGR FI.PDF (Fiscal (Senate))

Current Bill Text

Read the full stored bill text
An Act
ENROLLED SENATE
BILL NO. 1112 By: Rader of the Senate

and

Bashore of the House

An Act relating to lodging tax; excluding discounted
or comped rooms or lodging from gross receipts upon
which a lodging tax is levied; providing for
codification; and providing an effective date.

SUBJECT: Lodging tax exclusions

BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:

SECTION 1. NEW LAW A new section of law to be codified
in the Oklahoma Statutes as Section 1370.11 of Title 68, unless
there is created a duplication in numbering, reads as follows:

For any county lodging tax levied pursuant to Section 1370.9 of
Title 68 of the Oklahoma Statutes and any municipal lodging tax
levied upon the effective date of this act, the gross receipts or
gross proceeds upon which the tax is levied shall not include any
discounts or the provision of lodging or rooms at no charge to the
customer or employee when the seller receives no consideration or
reimbursement by a third party.

SECTION 2. This act shall become effective January 1, 2026.

ENR. S. B. NO. 1112 Page 2
Passed the Senate the 27th day of March, 2025.

Presiding Officer of the Senate

Passed the House of Representatives the 7th day of May, 2025.

Presiding Officer of the House
of Representatives

OFFICE OF THE GOVERNOR
Received by the Office of the Governor this ____________________
day of ___________________, 20_______, at _______ o'clock _______ M.
By: _________________________________
Approved by the Governor of the State of Oklahoma this _________
day of ___________________, 20_______, at _______ o'clock _______ M.

_________________________________
Governor of the State of Oklahoma

OFFICE OF THE SECRETARY OF STATE
Received by the Office of the Secretary of State this __________
day of __________________, 20 _______, at _______ o'clock _______ M.
By: _________________________________