Okla. Stat. tit. 37A, § 37A-5-121: Nonresident seller license - Monthly itemized and
Where this section sits in the code
- OK Code
- 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