Okla. Stat. tit. 68, § 68-403: Payment of tax by wholesalers

A. The excise taxes levied by this article shall be paid by the

wholesaler liable for payment of the tax. Provided, that the Tax

Commission may, in its discretion, where it is practical and

reasonable for the enforcement of the collection of taxes provided

hereunder, promulgate such rules as to permit cigars, stogies,

cheroots and tobacco products to remain untaxed in the hands of the

wholesalers until the original case or crate is broken, unpacked or

sold.

B. It is the intent and purpose of this section to require all

wholesalers to pay applicable tax provided for in this article upon

the sale, use, exchange or possession of taxable commodities.