2016 Oklahoma Statutes
Title 68. Revenue and Taxation
§68-1634. Sales tax on fireworks - Tax permit.
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 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.
Added by Laws 1986, c. 239, § 3, operative Aug. 1, 1986. Amended by Laws 2011, c. 331, § 1.
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