Okla. Stat. tit. 2, § 2-11-96: Sales tax permit required

A. Any person, firm or corporation desiring to become a scrap

metal dealer shall be required to obtain a sales tax permit as

provided by Section 1364 of Title 68 of the Oklahoma Statutes, from

the Oklahoma Tax Commission, for each scrap metal yard owned or

operated by such person, firm or corporation.

B. The Tax Commission shall maintain a list of scrap metal

dealers to whom sales tax permits have been issued and such list

shall be made available for public inspection.

C. The Tax Commission shall not deny any person, firm or

corporation desiring a sales tax permit for the purpose of scrap

metal dealing due to insufficient quantity or dollar value of sales

necessary to warrant such permit.

D. The Tax Commission is authorized to promulgate any rules

necessary to implement the provisions of this act.