{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-1364","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-1364","heading":"Permits to do business","body":"Permits to do business.\n\nA. Every person desiring to engage in a business within this\n\nstate who would be designated as a Group One or Group Three vendor,\n\npursuant to Section 1363 of this title, shall be required to secure\n\nfrom the Oklahoma Tax Commission every three (3) years a written\n\npermit for a fee of Twenty Dollars ($20.00) prior to engaging in\n\nsuch business in this state. Each such person shall file with the\n\nTax Commission an application for a permit to engage in or transact\n\nbusiness in this state, setting forth such information as the Tax\n\nCommission may require. The application shall be signed by the\n\nowner of the business or representative of the business entity and\n\nas a natural person, and, in the case of a corporation, as a legally\n\nconstituted officer thereof. To obtain a sales tax permit, an\n\nindividual or sole proprietor must be at least eighteen (18) years\n\nof age. A parent or legal guardian may apply for a permit on behalf\n\nof an individual or sole proprietor who is not at least eighteen\n\n(18) years of age, provided the parent or legal guardian will be\n\nconsidered the authorized user responsible for remitting state tax.\n\nB. Upon receipt of an initial application, the Tax Commission\n\nmay issue a probationary permit effective for six (6) months which\n\nwill automatically renew for an additional thirty (30) months unless\n\nthe applicant receives written notification of the refusal of the\n\nCommission to renew the permit. Within twenty (20) days of the date\n\nof the written notification of the notice of refusal, the applicant\n\nmay request a hearing to show cause why the permit should be\n\nrenewed. Upon receipt of a request for a hearing, the Tax\n\nCommission shall set the matter for hearing and give ten (10) days'\n\nnotice in writing of the time and place of the hearing. At the\n\nhearing, the applicant shall set forth the qualifications of the\n\napplicant for a permit and proof of compliance with all state tax\n\nlaws.\n\nC. Holders of a probationary permit as provided in subsection B\n\nof this section shall not be permitted to present the permit to\n\nobtain a commercial license plate for their motor vehicle as\n\nprovided in Section 1133.1 of Title 47 of the Oklahoma Statutes.\n\nD. Upon verification that the applicant is a Group Three\n\nvendor, the Tax Commission may require such applicant to furnish a\n\nsurety bond or other security as the Commission may deem necessary\n\nto secure payment of taxes under this article, prior to issuance of\n\na permit for the place of business set forth in the application for\n\npermit. Provided, the Tax Commission is hereby authorized to set\n\nguidelines, by adoption of regulations, for the issuance of sales\n\ntax permits. Pursuant to the guidelines the Tax Commission may\n\nrefuse to issue permits to any Group Three vendors, or any class of\n\nvendors included in the whole classification of Group Three vendors,\n\nif the Tax Commission determines that it is likely this state will\n\nlose tax revenue due to the difficulty of enforcing this article for\n\nany reasons stated in paragraph 21 of Section 1354 of this title.\n\nE. A separate permit for each additional place of business to\n\nbe operated must be obtained from the Tax Commission for a fee of\n\nTen Dollars ($10.00). Such permit shall be good for a period of\n\nthree (3) years. The Tax Commission shall grant and issue to each\n\napplicant a separate permit for each place of business in this\n\nstate, upon proper application therefor and verification thereof by\n\nthe Tax Commission.\n\nF. A permit is not assignable and shall be valid only for the\n\nperson in whose name it is issued and for the transaction of\n\nbusiness at the place designated therein. The permit shall at all\n\ntimes be conspicuously displayed at the place of business for which\n\nissued in a position where it can be easily seen. The permit shall\n\nbe in addition to all other permits required by the laws of this\nsion.\n\nF. A permit is not assignable and shall be valid only for the\n\nperson in whose name it is issued and for the transaction of\n\nbusiness at the place designated therein. The permit shall at all\n\ntimes be conspicuously displayed at the place of business for which\n\nissued in a position where it can be easily seen. The permit shall\n\nbe in addition to all other permits required by the laws of this\n\nstate. Provided, if the location of the business is changed, such\n\nperson shall file with the Tax Commission an application for a\n\npermit to engage in or transact business at the new location. Upon\n\nissuance of the permit to the new location of such business, no\n\nadditional permit fee shall be due until the expiration of the\n\npermit issued to the previous location of such business.\n\nG. It shall be unlawful for any person coming within the class\n\ndesignated as Group One or the class designated as Group Three to\n\nengage in or transact a business of reselling tangible personal\n\nproperty or services within this state unless a written permit or\n\npermits shall have been issued to such person. Any person who\n\nengages in a business subject to the provisions of this section\n\nwithout a permit or permits, or after a permit has been suspended,\n\nupon conviction, shall be guilty of a misdemeanor punishable by a\n\nfine of not more than One Thousand Dollars ($1,000.00). Any person\n\nconvicted of a second or subsequent violation hereof shall be guilty\n\nof a Class D3 felony offense punishable by a fine of not more than\n\nFive Thousand Dollars ($5,000.00), or by a term of imprisonment as\n\nprovided for in subsections B through F of Section 20P of Title 21\n\nof the Oklahoma Statutes, or both such fine and imprisonment.\n\nH. Any person operating under a permit as provided in this\n\narticle shall, upon discontinuance of business by sale or otherwise,\n\nreturn such permit to the Tax Commission for cancellation, together\n\nwith a remittance for any unpaid or accrued taxes. Failure to\n\nsurrender a permit and pay any and all accrued taxes will be\n\nsufficient cause for the Tax Commission to refuse to issue a permit\n\nsubsequently to such person to engage in or transact any other\n\nbusiness in this state. In the case of a sale of any business, the\n\ntax shall be deemed to be due on the sale of the fixtures and\n\nequipment, and the Tax Commission shall not issue a permit to\n\ncontinue or conduct the business to the purchaser until all tax\n\nclaims due this state have been settled.\n\nI. All permits issued under the provisions of this article\n\nshall expire three (3) years from the date of issuance at the close\n\nof business at each place or location of the business within this\n\nstate. No refund of the fee shall be made if the business is\n\nterminated prior to the expiration of the permit. Whenever the\n\nsales tax reports required to be filed by Section 1365 of this title\n\nindicate there is no business activity at a place of business for a\n\nperiod of twelve (12) months, the Tax Commission, after giving\n\ntwenty (20) days' notice to the permit holder in writing of the time\n\nand place of hearing to show cause why the sales tax permit for that\n\nplace of business should not be revoked, may revoke or suspend the\n\npermit pursuant to an order of the Tax Commission after failure to\n\nshow cause or failure to appear by the permit holder.\n\nJ. Whenever a holder of a permit fails to comply with any\n\nprovisions of this article, the Tax Commission, after giving twenty\n\ntax permit for that\n\nplace of business should not be revoked, may revoke or suspend the\n\npermit pursuant to an order of the Tax Commission after failure to\n\nshow cause or failure to appear by the permit holder.\n\nJ. Whenever a holder of a permit fails to comply with any\n\nprovisions of this article, the Tax Commission, after giving twenty\n\n(20) days' notice in writing of the time and place of hearing to\n\nshow cause why the permit should not be revoked, may revoke or\n\nsuspend the permit pursuant to an order of the Tax Commission after\n\nfailure to show cause or failure to appear by the permit holder, the\n\npermit to be renewed upon removal of cause or causes of revocation\n\nor suspension. However, if a holder of a permit becomes delinquent\n\nfor a period of three (3) months or more in reporting or paying of\n\nany tax due under this article, any duly authorized agent of the Tax\n\nCommission may remove the permit from the taxpayer's premises and it\n\nshall be returned or renewed only upon the filing of proper reports\n\nand payment of all taxes due under this article.\n\nK. Permits are not required of persons coming within the\n\nclassification designated as Group Two. The Oklahoma Tax Commission\n\nshall issue a limited permit to Group Five vendors. The permit\n\nshall be in such form as the Tax Commission may prescribe.\n\nL. Nothing in this article shall be construed to allow a permit\n\nholder to purchase, tax exempt, anything for resale that the permit\n\nholder is not regularly in the business of reselling.\n\nM. All monies received pursuant to issuance of such permits to\n\ndo business shall be paid to the State Treasurer and placed to the\n\ncredit of the General Revenue Fund of the State Treasury.\n\nN. Notwithstanding the provisions of Section 205 of this title,\n\nthe Oklahoma Tax Commission is authorized to release the following\n\ninformation contained in the Master Sales and Use Tax File to\n\nvendors:\n\n1. Permit number;\n\n2. Name in which permit is issued;\n\n3. Name of business operation if different from ownership\n\n(DBA);\n\n4. Mailing address;\n\n5. Business address;\n\n6. Business class, North American Industry Classification\n\nSystem (NAICS), or Standard Industrial Classification (SIC); and\n\n7. Effective date and expiration or cancellation date of\n\npermit.\n\nRelease of such information shall be limited to tax remitters\n\nfor the express purpose of determining the validity of sales permits\n\npresented as evidence of purchasers' sales tax resale status under\n\nthis Oklahoma Tax Code.\n\nThe provisions of this subsection shall be strictly interpreted\n\nand shall not be construed as permitting the disclosure of any other\n\ninformation contained in the records and files of the Tax Commission\n\nrelating to sales tax or to any other taxes.\n\nThis information may be provided on a subscription basis, with\n\nperiodic updates, and sufficient fee charged, not to exceed One\n\nHundred Fifty Dollars ($150.00) per year, to offset the\n\nadministrative costs of providing the list. All revenue received by\n\nthe Oklahoma Tax Commission from such fees shall be deposited to the\n\ncredit of the Oklahoma Tax Commission Fund. No liability\n\nwhatsoever, civil or criminal, shall attach to any member of the Tax\n\nCommission or any employee thereof for any error or omission in the\n\ndisclosure of information pursuant to this subsection.\n\nO. If the Tax Commission enters into the Streamlined Sales and\n\nUse Tax Agreement under Section 1354.18 of this title, the Tax\n\nCommission is authorized to participate in its online sales and use\n\ntax registration system and shall not require the payment of the\n\nregistration fees or other charges provided in this section from a\n\nvendor who registers within the online system if the vendor has no\n\nlegal requirement to register.","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":"519002939602155a3f6dd76aef32b5f1bcd4cfad83658b3bed36789906e067ba","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-1363","next":"us-ok/okla.-stat.-tit.-68-68-1364.1"},"notice":"GroundRules: Original legal text. Not legal advice."}