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SB1829 • 2026

Excise tax; exempting certain manufactured homes from excise tax. Effective date.

Excise tax; exempting certain manufactured homes from excise tax. Effective date.

Taxes
Active

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

Sponsor
Pederson
Last action
2026-02-23
Official status
Referred to Appropriations
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.

Excise tax; exempting certain manufactured homes from excise tax. Effective date.

Excise tax; exempting certain manufactured homes from excise tax.

What This Bill Does

  • Excise tax; exempting certain manufactured homes from excise tax.
  • Effective date.
  • Bill Summaries/Fiscal Impact for SB 1829 (Senate): Introduced (1/20/2026) Bill Summaries/Fiscal Impact for SB 1829 (Senate): Committee Substitute (2/24/2026)

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.

Filed

Plain English: Req.

  • Req.
  • No.
  • 3688 Page 1 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 STATE OF OKLAHOMA 2nd Session of the 60th Legislature (2026) COMMITTEE SUBSTITUTE FOR SENATE BILL NO.
  • 1829 By: Pederson COMMITTEE SUBSTITUTE An Act relating to excise tax on vehicles; amending 68 O.S.

Bill History

  1. 2026-02-23 Senate

    Coauthored by Representative Pae (principal House author)

  2. 2026-02-23 Senate

    Reported Do Pass, amended by committee substitute Revenue and Taxation committee; CR filed

  3. 2026-02-23 Senate

    Referred to Appropriations

  4. 2026-02-03 Senate

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

  5. 2026-02-02 Senate

    First Reading

  6. 2026-02-02 Senate

    Authored by Senator Pederson

Official Summary Text

Excise tax; exempting certain manufactured homes from excise tax. Effective date.
Bill Summaries/Fiscal Impact for SB 1829 (Senate): Introduced (1/20/2026)
Bill Summaries/Fiscal Impact for SB 1829 (Senate): Committee Substitute (2/24/2026)

Current Bill Text

Read the full stored bill text 
Req. No. 3688 Page 1
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STATE OF OKLAHOMA

2nd Session of the 60th Legislature (2026)

COMMITTEE SUBSTITUTE
FOR
SENATE BILL 1829 By: Pederson

COMMITTEE SUBSTITUTE

An Act relating to excise tax on vehicles; amending
68 O.S. 2021, Section 2104.3, which relates to the
tax on new or used manufactured homes; providing
exemption for certain manufactured homes; requiring
submission of certain proof of payment of ad valorem
tax; updating statutory language; and providing an
effective date.

BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. AMENDATORY 68 O.S. 2021, Section 2104.3, is
amended to read as follows:
Section 2104.3. A. Any Except as provided for in subsection D
of this section, any person purchasing a new or used manufactured
home or owning a manufactured home which has not been registered in
this state pursuant to the provisions of Section 6 of this act
Section 1115 of Title 47 of the Oklahoma Statutes shall pay the
excise tax levied by Section 2103 of Title 68 of the Oklahoma
Statutes of this title at the time such person is applying for a
certificate of title for such manufactured home.

Req. No. 3688 Page 2
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B. The value of any manufactured home for the purposes of the
excise tax levied by Section 2103 of Title 68 of the Oklahoma
Statutes this title shall be determined as of the date the person
applying for a certificate of title obtained either legal ownership
or possession of the manufactured home. Such date shall be presumed
to be the actual date of sale or other transfer of legal ownership
and assignment of the certificate of title. The value of a new
manufactured home shall be one-half (1/2) of the actual retail
selling price of such a home excluding Oklahoma state taxes. The
value of a used manufactured home shall be sixty-five percent (65%)
of one-half (1/2) of the new actual retail selling price of said
such home, excluding Oklahoma state taxes.
C. The excise tax collected pursuant to subsection B of this
section shall be apportioned in accordance with the provisions of
Section 2102 of Title 68 of the Oklahoma Statutes this title.
D. Any person purchasing a new or used manufactured home or
owning a manufactured home that is applying for a certificate of
title for the manufactured home and provides proof of paid current
calendar year ad valorem tax, by submission of a Manufactured Home
Certificate (OTC Form 936) or any other proof accepted by Service
Oklahoma, shall be exempt from all but a portion of the excise tax
levied pursuant to Section 2103 of this title equal to thirty one-
hundredths percent (0.30%) of the value of the manufactured home, as
determined by subsection B of this section.

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

60-2-3688 QD 2/23/2026 5:31:22 PM