{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-1634","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-1634","heading":"Sales tax on fireworks - Tax permit","body":"A. Every retail sale of fireworks by a wholesaler, distributor,\n\nmanufacturer or a retailer shall be subject to the levy and\n\ncollection of sales tax pursuant to the provisions of the Oklahoma\n\nState Tax Code.\n\nB. Every retail fireworks location shall possess a valid\n\ncurrent sales tax permit issued by the Oklahoma Tax Commission. The\n\nsales tax permit shall be conspicuously posted in the immediate\n\nvicinity of the sales operation and shall be immediately available\n\nfor examination by the public or any enforcement officer.\n\nC. Vendors that fail to collect sales tax as required by\n\nsubsection A of this section shall be subject to the penalties\n\nprovided in Section 1361 of 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":"b60960efeb3ba9159a688f20fd80e3892fa18d9c4da0c855d65e5e82914b0542","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-1633","next":"us-ok/okla.-stat.-tit.-68-68-1635"},"notice":"GroundRules: Original legal text. Not legal advice."}