Okla. Stat. tit. 68, § 68-1364

Permits to do business.

A. Every person desiring to engage in a business within this

state who would be designated as a Group One or Group Three vendor,

pursuant to Section 1363 of this title, shall be required to secure

from the Oklahoma Tax Commission every three (3) years a written

permit for a fee of Twenty Dollars ($20.00) prior to engaging in

such business in this state. Each such person shall file with the

Tax Commission an application for a permit to engage in or transact

business in this state, setting forth such information as the Tax

Commission may require. The application shall be signed by the

owner of the business or representative of the business entity and

as a natural person, and, in the case of a corporation, as a legally

constituted officer thereof. To obtain a sales tax permit, an

individual or sole proprietor must be at least eighteen (18) years

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of age. A parent or legal guardian may apply for a permit on behalf

of an individual or sole proprietor who is not at least eighteen

(18) years of age, provided the parent or legal guardian will be

considered the authorized user responsible for remitting state tax.

B. Upon receipt of an initial application, the Tax Commission

may issue a probationary permit effective for six (6) months which

will automatically renew for an additional thirty (30) months unless

the applicant receives written notification of the refusal of the

Commission to renew the permit. Within twenty (20) days of the date

of the written notification of the notice of refusal, the applicant

may request a hearing to show cause why the permit should be

renewed. Upon receipt of a request for a hearing, the Tax

Commission shall set the matter for hearing and give ten (10) days'

notice in writing of the time and place of the hearing. At the

hearing, the applicant shall set forth the qualifications of the

applicant for a permit and proof of compliance with all state tax

laws.

C. Holders of a probationary permit as provided in subsection B

of this section shall not be permitted to present the permit to

obtain a commercial license plate for their motor vehicle as

provided in Section 1133.1 of Title 47 of the Oklahoma Statutes.

D. Upon verification that the applicant is a Group Three

vendor, the Tax Commission may require such applicant to furnish a

surety bond or other security as the Commission may deem necessary

to secure payment of taxes under this article, prior to issuance of

a permit for the place of business set forth in the application for

permit. Provided, the Tax Commission is hereby authorized to set

guidelines, by adoption of regulations, for the issuance of sales

tax permits. Pursuant to the guidelines the Tax Commission may

refuse to issue permits to any Group Three vendors, or any class of

vendors included in the whole classification of Group Three vendors,

if the Tax Commission determines that it is likely this state will

lose tax revenue due to the difficulty of enforcing this article for

any reasons stated in paragraph 21 of Section 1354 of this title.

E. A separate permit for each additional place of business to

be operated must be obtained from the Tax Commission for a fee of

Ten Dollars ($10.00). Such permit shall be good for a period of

three (3) years. The Tax Commission shall grant and issue to each

applicant a separate permit for each place of business in this

state, upon proper application therefor and verification thereof by

the Tax Commission.

F. A permit is not assignable and shall be valid only for the

person in whose name it is issued and for the transaction of

business at the place designated therein. The permit shall at all

times be conspicuously displayed at the place of business for which

issued in a position where it can be easily seen. The permit shall

be in addition to all other permits required by the laws of this
sion.

F. A permit is not assignable and shall be valid only for the

person in whose name it is issued and for the transaction of

business at the place designated therein. The permit shall at all

times be conspicuously displayed at the place of business for which

issued in a position where it can be easily seen. The permit shall

be in addition to all other permits required by the laws of this

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state. Provided, if the location of the business is changed, such

person shall file with the Tax Commission an application for a

permit to engage in or transact business at the new location. Upon

issuance of the permit to the new location of such business, no

additional permit fee shall be due until the expiration of the

permit issued to the previous location of such business.

G. It shall be unlawful for any person coming within the class

designated as Group One or the class designated as Group Three to

engage in or transact a business of reselling tangible personal

property or services within this state unless a written permit or

permits shall have been issued to such person. Any person who

engages in a business subject to the provisions of this section

without a permit or permits, or after a permit has been suspended,

upon conviction, shall be guilty of a misdemeanor punishable by a

fine of not more than One Thousand Dollars ($1,000.00). Any person

convicted of a second or subsequent violation hereof shall be guilty

of a Class D3 felony offense punishable by a fine of not more than

Five Thousand Dollars ($5,000.00), or by a term of imprisonment as

provided for in subsections B through F of Section 20P of Title 21

of the Oklahoma Statutes, or both such fine and imprisonment.

H. Any person operating under a permit as provided in this

article shall, upon discontinuance of business by sale or otherwise,

return such permit to the Tax Commission for cancellation, together

with a remittance for any unpaid or accrued taxes. Failure to

surrender a permit and pay any and all accrued taxes will be

sufficient cause for the Tax Commission to refuse to issue a permit

subsequently to such person to engage in or transact any other

business in this state. In the case of a sale of any business, the

tax shall be deemed to be due on the sale of the fixtures and

equipment, and the Tax Commission shall not issue a permit to

continue or conduct the business to the purchaser until all tax

claims due this state have been settled.

I. All permits issued under the provisions of this article

shall expire three (3) years from the date of issuance at the close

of business at each place or location of the business within this

state. No refund of the fee shall be made if the business is

terminated prior to the expiration of the permit. Whenever the

sales tax reports required to be filed by Section 1365 of this title

indicate there is no business activity at a place of business for a

period of twelve (12) months, the Tax Commission, after giving

twenty (20) days' notice to the permit holder in writing of the time

and place of hearing to show cause why the sales tax permit for that

place of business should not be revoked, may revoke or suspend the

permit pursuant to an order of the Tax Commission after failure to

show cause or failure to appear by the permit holder.

J. Whenever a holder of a permit fails to comply with any

provisions of this article, the Tax Commission, after giving twenty

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tax permit for that

place of business should not be revoked, may revoke or suspend the

permit pursuant to an order of the Tax Commission after failure to

show cause or failure to appear by the permit holder.

J. Whenever a holder of a permit fails to comply with any

provisions of this article, the Tax Commission, after giving twenty

Oklahoma Statutes - Title 68. Revenue and Taxation Page 607

(20) days' notice in writing of the time and place of hearing to

show cause why the permit should not be revoked, may revoke or

suspend the permit pursuant to an order of the Tax Commission after

failure to show cause or failure to appear by the permit holder, the

permit to be renewed upon removal of cause or causes of revocation

or suspension. However, if a holder of a permit becomes delinquent

for a period of three (3) months or more in reporting or paying of

any tax due under this article, any duly authorized agent of the Tax

Commission may remove the permit from the taxpayer's premises and it

shall be returned or renewed only upon the filing of proper reports

and payment of all taxes due under this article.

K. Permits are not required of persons coming within the

classification designated as Group Two. The Oklahoma Tax Commission

shall issue a limited permit to Group Five vendors. The permit

shall be in such form as the Tax Commission may prescribe.

L. Nothing in this article shall be construed to allow a permit

holder to purchase, tax exempt, anything for resale that the permit

holder is not regularly in the business of reselling.

M. All monies received pursuant to issuance of such permits to

do business shall be paid to the State Treasurer and placed to the

credit of the General Revenue Fund of the State Treasury.

N. Notwithstanding the provisions of Section 205 of this title,

the Oklahoma Tax Commission is authorized to release the following

information contained in the Master Sales and Use Tax File to

vendors:

1. Permit number;

2. Name in which permit is issued;

3. Name of business operation if different from ownership

(DBA);

4. Mailing address;

5. Business address;

6. Business class, North American Industry Classification

System (NAICS), or Standard Industrial Classification (SIC); and

7. Effective date and expiration or cancellation date of

permit.

Release of such information shall be limited to tax remitters

for the express purpose of determining the validity of sales permits

presented as evidence of purchasers' sales tax resale status under

this Oklahoma Tax Code.

The provisions of this subsection shall be strictly interpreted

and shall not be construed as permitting the disclosure of any other

information contained in the records and files of the Tax Commission

relating to sales tax or to any other taxes.

This information may be provided on a subscription basis, with

periodic updates, and sufficient fee charged, not to exceed One

Hundred Fifty Dollars ($150.00) per year, to offset the

administrative costs of providing the list. All revenue received by

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the Oklahoma Tax Commission from such fees shall be deposited to the

credit of the Oklahoma Tax Commission Fund. No liability

whatsoever, civil or criminal, shall attach to any member of the Tax

Commission or any employee thereof for any error or omission in the

disclosure of information pursuant to this subsection.

O. If the Tax Commission enters into the Streamlined Sales and

Use Tax Agreement under Section 1354.18 of this title, the Tax

Commission is authorized to participate in its online sales and use

tax registration system and shall not require the payment of the

registration fees or other charges provided in this section from a

vendor who registers within the online system if the vendor has no

legal requirement to register.