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STATE OF OKLAHOMA
2nd Session of the 58th Legislature (2022)
COMMITTEE SUBSTITUTE
FOR
SENATE BILL 72 By: Bergstrom
COMMITTEE SUBSTITUTE
An Act relating to sales and use tax; repealing 68
O.S. 2021, Sections 54001, 54002, 54003, 54004 , and
54005, which relate to the Oklahoma Research and
Development Incentives Act; repealing sales and use
tax exemption for qualified purchases by qualified
purchasers; and providing an effective date .
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. REPEALER 68 O.S. 2021, Sections 54001, 54002,
54003, 54004, and 54005 , are hereby repealed.
SECTION 2. This act shall become effective November 1, 2022.
58-2-3579 QD 2/15/2022 3:41:23 PM