ENGR. S. B. NO. 72 Page 1 1
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ENGROSSED SENATE
BILL NO. 72 By: Bergstrom of the Senate
and
Lepak of the House
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54003, 54004, and 54005 , are hereby repealed.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.
Passed the Senate the 14th day of March, 2022.
Presiding Officer of the Senate
Passed the House of Representatives the ____ day of __________,
2022.
Presiding Officer of the House
of Representatives