2021 Oklahoma Statutes
Title 68. Revenue and Taxation
§68-400.5. Retailer purchases from licensed wholesaler required.

A. Retailers shall only purchase tobacco products from an Oklahoma-licensed tobacco wholesaler evidenced by a current listing provided by the Oklahoma Tax Commission. All purchase invoices shall contain the license number of the wholesaler and shall be made available for inspection by the Tax Commission. Any purchases of tobacco products from a person who is not holding a current Oklahoma wholesale tobacco license shall be punishable by a fine of the greater of One Thousand Dollars ($1,000.00) or five times the unpaid tax on such products. The fine shall be in addition to payment of any unpaid tobacco products tax. A second or subsequent offense shall be punishable by revocation of the license. If the retailer fails to pay a fine within thirty (30) days, the retailer’s license shall be suspended until the fine is paid in full.

B. The Oklahoma Tax Commission shall make available for all licensed retailers a list of currently licensed wholesalers at least monthly or through the use of a website maintained by or on behalf of the Oklahoma Tax Commission with updates made as often as practical but no less than every thirty (30) days.

C. Fines collected pursuant to the provisions of subsection A of this section shall be deposited in the Tobacco Products Tax Enforcement Unit Revolving Fund created in Section 7 of this act.

Added by Laws 2021, c. 385, § 6, eff. July 1, 2021.