Okla. Stat. tit. 68, § 68-1634: Sales tax on fireworks - Tax permit

A. Every retail sale of fireworks by a wholesaler, distributor,

manufacturer or a retailer shall be subject to the levy and

collection of sales tax pursuant to the provisions of the Oklahoma

State Tax Code.

B. Every retail fireworks location shall possess a valid

current sales tax permit issued by the Oklahoma Tax Commission. The

sales tax permit shall be conspicuously posted in the immediate

vicinity of the sales operation and shall be immediately available

for examination by the public or any enforcement officer.

C. Vendors that fail to collect sales tax as required by

subsection A of this section shall be subject to the penalties

provided in Section 1361 of this title.