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Oklahoma · Snapshot open-us-law v2026.08, retrieved 2026-09-14

Okla. Stat. tit. 37A, § 37A-5-121: Nonresident seller license - Monthly itemized and

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Where this section sits in the code
  1. OK Code
  2. Title 37A

verified report of shipments and sales.

Every holder of a nonresident seller license, when applicable,

shall make and transmit to the Oklahoma Tax Commission, on or before

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

the Tax Commission, an itemized and verified report for the

preceding calendar month, showing each shipment or sale of alcoholic

beverages into Oklahoma. Such report shall show:

1. The date of the shipment;

2. The total quantity of the shipment;

3. The name and ABLE Commission license number of the Oklahoma

purchaser; and

4. The manifest, bill of lading or invoice number of each

shipment.

Such report shall be accompanied by duplicate original copies of

each manifest, invoice, bill of lading or other document showing the

details, including the proof of all spirits, of all shipments during

such calendar month.

Collected 2026-09-14T18:32:36Z. Source file · JSON

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