Okla. Stat. tit. 37A, § 37A-5-113: Furnishing of permits prior to selling or purchasing

alcoholic beverages - Itemized and verified record of monthly sales

or purchases.

A. The Oklahoma Tax Commission, as provided by the Uniform Tax

Procedure Code, may issue a distributor permit or wholesaler permit

to any person who sells alcoholic beverages to a wine and spirits

wholesaler or beer distributor or to any person having a wholesaler

license.

B. Each wholesaler or beer distributor shall furnish a copy of

the wholesaler or distributor permit to manufacturers, brewers,

importers, brokers and others who sell alcoholic beverages prior to

purchasing alcoholic beverages from a holder of a wholesaler or

distributor permit. Each manufacturer, brewer, importer, broker and

other who sells alcoholic beverages shall furnish a copy of the

wholesaler or distributor permit to the wine and spirits wholesaler

or beer distributor prior to selling alcoholic beverages to a

wholesaler or distributor.

C. Holders of distributor permits or wholesaler permits shall

maintain an itemized and verified record for the preceding calendar

month of all sales or purchases of alcoholic beverages and shall

transmit the verified record to the Tax Commission on or before the

tenth day of each month, upon a form prescribed and furnished by the

Tax Commission. Permit holders shall maintain records of sales and

purchases of alcoholic beverages for three (3) years.