Okla. Stat. tit. 68, § 68-311: Sale of stamps to wholesalers or jobbers at discount as

compensation for costs incurred.

For the purpose of allowing compensation for the costs

necessarily incurred in affixing the proper tax stamp to each

package of cigarettes and tobacco before making a sale of such

cigarettes and tobacco, each person purchasing cigarette or tobacco

tax stamps from the Oklahoma Tax Commission as required by law may

purchase stamps from the Tax Commission at a reduction of one and

one-half cents ($0.015) per stamp, provided that such discount or

reduction shall not be applicable on purchases of less than One

Hundred Dollars ($100.00) at any one time; and provided, further,

that no discount shall be allowed to out-of-state purchasers which

reside in the states that do not give discounts on cigarette stamps

purchased from State of Oklahoma cigarette dealers. The discount

herein provided shall be the only discount allowed to purchasers

from the Tax Commission; provided, that if a purchaser refuses to

comply with the laws of the State of Oklahoma, the Tax Commission

shall require the full face value for stamps purchased until such

time as the person has complied with the provisions of the law. The

Tax Commission may authorize the use of a metering device for the

impress of the tax stamp.