Okla. Stat. tit. 68, § 68-1363
This is the official text of Okla. Stat. tit. 68, § 68-1363, part of Oklahoma’s Stat. tit. 68, — part of the compiled statutory law of Oklahoma, published by the state as "Stat. tit. 68,." Browse the sections below, each linked to its official government source.
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Classification of vendors
Official statutory text
Classification of vendors.
For the purpose of this article, all vendors are classified into
five groups:
1. Group One, vendors who are regularly and continuously
engaged in a business at an established place of business and make
sales subject to this article;
2. Group Two, vendors who occasionally make sales or become
subject to this article;
3. Group Three, vendors who are transient persons, firms or
corporations and make seasonal sales or in any manner become subject
to this article, or vendors, either within or without this state,
who make sales, subject to this article, through peddlers,
solicitors or other salesmen who do not have established places of
business in this state;
4. Group Four, vendors who continuously, regularly or
systematically engage in retail sales to the Oklahoma consumer by
solicitation through display of products by advertisement in
newspapers, or radio or television media located in this state and
make sales subject to this article; or vendors who continuously,
regularly or systematically engage in retail sales to the consumer
within Oklahoma by solicitation by advertisement through mail order
or catalog publications; and
5. Group Five, vendors who hold a valid license pursuant to
Section 33 of this act remitting sales tax based upon the use of
motor fuel or diesel fuel as a sale defined pursuant to Section 1352
of this title.
For the purpose of this article, all vendors are classified into
five groups:
1. Group One, vendors who are regularly and continuously
engaged in a business at an established place of business and make
sales subject to this article;
2. Group Two, vendors who occasionally make sales or become
subject to this article;
3. Group Three, vendors who are transient persons, firms or
corporations and make seasonal sales or in any manner become subject
to this article, or vendors, either within or without this state,
who make sales, subject to this article, through peddlers,
solicitors or other salesmen who do not have established places of
business in this state;
4. Group Four, vendors who continuously, regularly or
systematically engage in retail sales to the Oklahoma consumer by
solicitation through display of products by advertisement in
newspapers, or radio or television media located in this state and
make sales subject to this article; or vendors who continuously,
regularly or systematically engage in retail sales to the consumer
within Oklahoma by solicitation by advertisement through mail order
or catalog publications; and
5. Group Five, vendors who hold a valid license pursuant to
Section 33 of this act remitting sales tax based upon the use of
motor fuel or diesel fuel as a sale defined pursuant to Section 1352
of this title.
Status: in_force · Read it on the official government site
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