Okla. Stat. tit. 37A, § 37A-5-113
This is the official text of Okla. Stat. tit. 37A, § 37A-5-113, part of Oklahoma’s Stat. tit. 37A, — part of the compiled statutory law of Oklahoma, published by the state as "Stat. tit. 37A,." Browse the sections below, each linked to its official government source.
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Furnishing of permits prior to selling or purchasing
Official statutory text
alcoholic beverages - Itemized and verified record of monthly sales
or purchases.
A. The Oklahoma Tax Commission, as provided by the Uniform Tax
Procedure Code, may issue a distributor permit or wholesaler permit
to any person who sells alcoholic beverages to a wine and spirits
wholesaler or beer distributor or to any person having a wholesaler
license.
B. Each wholesaler or beer distributor shall furnish a copy of
the wholesaler or distributor permit to manufacturers, brewers,
importers, brokers and others who sell alcoholic beverages prior to
purchasing alcoholic beverages from a holder of a wholesaler or
distributor permit. Each manufacturer, brewer, importer, broker and
other who sells alcoholic beverages shall furnish a copy of the
wholesaler or distributor permit to the wine and spirits wholesaler
or beer distributor prior to selling alcoholic beverages to a
wholesaler or distributor.
C. Holders of distributor permits or wholesaler permits shall
maintain an itemized and verified record for the preceding calendar
month of all sales or purchases of alcoholic beverages and shall
transmit the verified record to the Tax Commission on or before the
tenth day of each month, upon a form prescribed and furnished by the
Tax Commission. Permit holders shall maintain records of sales and
purchases of alcoholic beverages for three (3) years.
or purchases.
A. The Oklahoma Tax Commission, as provided by the Uniform Tax
Procedure Code, may issue a distributor permit or wholesaler permit
to any person who sells alcoholic beverages to a wine and spirits
wholesaler or beer distributor or to any person having a wholesaler
license.
B. Each wholesaler or beer distributor shall furnish a copy of
the wholesaler or distributor permit to manufacturers, brewers,
importers, brokers and others who sell alcoholic beverages prior to
purchasing alcoholic beverages from a holder of a wholesaler or
distributor permit. Each manufacturer, brewer, importer, broker and
other who sells alcoholic beverages shall furnish a copy of the
wholesaler or distributor permit to the wine and spirits wholesaler
or beer distributor prior to selling alcoholic beverages to a
wholesaler or distributor.
C. Holders of distributor permits or wholesaler permits shall
maintain an itemized and verified record for the preceding calendar
month of all sales or purchases of alcoholic beverages and shall
transmit the verified record to the Tax Commission on or before the
tenth day of each month, upon a form prescribed and furnished by the
Tax Commission. Permit holders shall maintain records of sales and
purchases of alcoholic beverages for three (3) years.
Status: in_force · Read it on the official government site
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