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OK HB4340

Bill

Status

Introduced

2/2/2026

Primary Sponsor

Anthony Moore

Click for details

Origin

House of Representatives

2026 Regular Session

AI Summary

  • Adds a new sales tax exemption for "frack water" sold to oil and gas operators for use in hydraulic fracturing or other well completion and stimulation operations
  • Defines frack water as fresh water, brackish water, or produced water sold specifically for hydraulic fracturing or well stimulation in oil and gas exploration, drilling, or production
  • Exemption applies only to frack water used directly in qualifying operations and does not cover water sales for any other purpose
  • Amends Section 1357 of Title 68 (Oklahoma Sales Tax Code) to add this as the 45th enumerated exemption
  • Effective date: November 1, 2026

Legislative Description

Revenue and taxation; sales tax; exemptions; frack water; effective date.

Last Action

Emergency removed

3/9/2026

Committee Referrals

Appropriations and Budget Natural Resources Subcommittee2/6/2026
Appropriations and Budget2/4/2026
Rules2/3/2026

Full Bill Text

No bill text available