{"data":{"id":"us-ok/okla.-stat.-tit.-37a-37a-5-113","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 37A, § 37A-5-113","heading":"Furnishing of permits prior to selling or purchasing","body":"alcoholic beverages - Itemized and verified record of monthly sales\n\nor purchases.\n\nA. The Oklahoma Tax Commission, as provided by the Uniform Tax\n\nProcedure Code, may issue a distributor permit or wholesaler permit\n\nto any person who sells alcoholic beverages to a wine and spirits\n\nwholesaler or beer distributor or to any person having a wholesaler\n\nlicense.\n\nB. Each wholesaler or beer distributor shall furnish a copy of\n\nthe wholesaler or distributor permit to manufacturers, brewers,\n\nimporters, brokers and others who sell alcoholic beverages prior to\n\npurchasing alcoholic beverages from a holder of a wholesaler or\n\ndistributor permit. Each manufacturer, brewer, importer, broker and\n\nother who sells alcoholic beverages shall furnish a copy of the\n\nwholesaler or distributor permit to the wine and spirits wholesaler\n\nor beer distributor prior to selling alcoholic beverages to a\n\nwholesaler or distributor.\n\nC. Holders of distributor permits or wholesaler permits shall\n\nmaintain an itemized and verified record for the preceding calendar\n\nmonth of all sales or purchases of alcoholic beverages and shall\n\ntransmit the verified record to the Tax Commission on or before the\n\ntenth day of each month, upon a form prescribed and furnished by the\n\nTax Commission. Permit holders shall maintain records of sales and\n\npurchases of alcoholic beverages for three (3) years.","path":["OK Code","Title 37A"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os37A.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"bb6e8525fa200b26eb5757dcf49ca87c7a62155ea7f5366171f210b36e29a185","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-37a-37a-5-112","next":"us-ok/okla.-stat.-tit.-37a-37a-5-114"},"notice":"GroundRules: Original legal text. Not legal advice."}