{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-1363","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-1363","heading":"Classification of vendors","body":"Classification of vendors.\n\nFor the purpose of this article, all vendors are classified into\n\nfive groups:\n\n1. Group One, vendors who are regularly and continuously\n\nengaged in a business at an established place of business and make\n\nsales subject to this article;\n\n2. Group Two, vendors who occasionally make sales or become\n\nsubject to this article;\n\n3. Group Three, vendors who are transient persons, firms or\n\ncorporations and make seasonal sales or in any manner become subject\n\nto this article, or vendors, either within or without this state,\n\nwho make sales, subject to this article, through peddlers,\n\nsolicitors or other salesmen who do not have established places of\n\nbusiness in this state;\n\n4. Group Four, vendors who continuously, regularly or\n\nsystematically engage in retail sales to the Oklahoma consumer by\n\nsolicitation through display of products by advertisement in\n\nnewspapers, or radio or television media located in this state and\n\nmake sales subject to this article; or vendors who continuously,\n\nregularly or systematically engage in retail sales to the consumer\n\nwithin Oklahoma by solicitation by advertisement through mail order\n\nor catalog publications; and\n\n5. Group Five, vendors who hold a valid license pursuant to\n\nSection 33 of this act remitting sales tax based upon the use of\n\nmotor fuel or diesel fuel as a sale defined pursuant to Section 1352\n\nof this title.","path":["OK Code","Title 68"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os68.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"ccf4812acd51c4c3d0978ef39af7dd74b3d6e47d32097f8b3ab4162b8ac2e5ce","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-1362","next":"us-ok/okla.-stat.-tit.-68-68-1364"},"notice":"GroundRules: Original legal text. Not legal advice."}