{"data":{"id":"us-ok/okla.-stat.-tit.-2-2-11-96","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 2, § 2-11-96","heading":"Sales tax permit required","body":"A. Any person, firm or corporation desiring to become a scrap\n\nmetal dealer shall be required to obtain a sales tax permit as\n\nprovided by Section 1364 of Title 68 of the Oklahoma Statutes, from\n\nthe Oklahoma Tax Commission, for each scrap metal yard owned or\n\noperated by such person, firm or corporation.\n\nB. The Tax Commission shall maintain a list of scrap metal\n\ndealers to whom sales tax permits have been issued and such list\n\nshall be made available for public inspection.\n\nC. The Tax Commission shall not deny any person, firm or\n\ncorporation desiring a sales tax permit for the purpose of scrap\n\nmetal dealing due to insufficient quantity or dollar value of sales\n\nnecessary to warrant such permit.\n\nD. The Tax Commission is authorized to promulgate any rules\n\nnecessary to implement the provisions of this act.","path":["OK Code","Title 2"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os2.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"7d641fd693aa5c742ab636d0f2341768709da66737268d36992d1ec93ac929cf","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-2-2-11-95","next":"us-ok/okla.-stat.-tit.-2-2-11-97"},"notice":"GroundRules: Original legal text. Not legal advice."}