Okla. Stat. tit. 68, § 68-1634
This is the official text of Okla. Stat. tit. 68, § 68-1634, 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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Sales tax on fireworks - Tax permit
Official statutory text
A. Every retail sale of fireworks by a wholesaler, distributor,
manufacturer or a retailer shall be subject to the levy and
collection of sales tax pursuant to the provisions of the Oklahoma
State Tax Code.
B. Every retail fireworks location shall possess a valid
current sales tax permit issued by the Oklahoma Tax Commission. The
sales tax permit shall be conspicuously posted in the immediate
Oklahoma Statutes - Title 68. Revenue and Taxation Page 691
vicinity of the sales operation and shall be immediately available
for examination by the public or any enforcement officer.
C. Vendors that fail to collect sales tax as required by
subsection A of this section shall be subject to the penalties
provided in Section 1361 of this title.
manufacturer or a retailer shall be subject to the levy and
collection of sales tax pursuant to the provisions of the Oklahoma
State Tax Code.
B. Every retail fireworks location shall possess a valid
current sales tax permit issued by the Oklahoma Tax Commission. The
sales tax permit shall be conspicuously posted in the immediate
Oklahoma Statutes - Title 68. Revenue and Taxation Page 691
vicinity of the sales operation and shall be immediately available
for examination by the public or any enforcement officer.
C. Vendors that fail to collect sales tax as required by
subsection A of this section shall be subject to the penalties
provided in Section 1361 of this title.
Status: in_force · Read it on the official government site
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