Okla. Stat. tit. 2, § 2-11-96
This is the official text of Okla. Stat. tit. 2, § 2-11-96, part of Oklahoma’s Stat. tit. 2, — part of the compiled statutory law of Oklahoma, published by the state as "Stat. tit. 2,." Browse the sections below, each linked to its official government source.
Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.
Sales tax permit required
Official statutory text
A. Any person, firm or corporation desiring to become a scrap
metal dealer shall be required to obtain a sales tax permit as
provided by Section 1364 of Title 68 of the Oklahoma Statutes, from
the Oklahoma Tax Commission, for each scrap metal yard owned or
operated by such person, firm or corporation.
B. The Tax Commission shall maintain a list of scrap metal
dealers to whom sales tax permits have been issued and such list
shall be made available for public inspection.
C. The Tax Commission shall not deny any person, firm or
corporation desiring a sales tax permit for the purpose of scrap
metal dealing due to insufficient quantity or dollar value of sales
necessary to warrant such permit.
D. The Tax Commission is authorized to promulgate any rules
necessary to implement the provisions of this act.
metal dealer shall be required to obtain a sales tax permit as
provided by Section 1364 of Title 68 of the Oklahoma Statutes, from
the Oklahoma Tax Commission, for each scrap metal yard owned or
operated by such person, firm or corporation.
B. The Tax Commission shall maintain a list of scrap metal
dealers to whom sales tax permits have been issued and such list
shall be made available for public inspection.
C. The Tax Commission shall not deny any person, firm or
corporation desiring a sales tax permit for the purpose of scrap
metal dealing due to insufficient quantity or dollar value of sales
necessary to warrant such permit.
D. The Tax Commission is authorized to promulgate any rules
necessary to implement the provisions of this act.
Status: in_force · Read it on the official government site
Need a lawyer in Oklahoma?
Find a Oklahoma lawyer
About this page: Statute text is reproduced from official government publishers via the
Open US Law dataset
(Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine
(Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.