{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-304","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-304","heading":"Licenses - Fees - Conditions - Revocation or suspension","body":"A. Every manufacturer and wholesaler of cigarettes in this\n\nstate, as a condition of carrying on such business, shall annually\n\nsecure from the Oklahoma Tax Commission a written license, and shall\n\npay therefor an annual fee of Two Hundred Fifty Dollars ($250.00).\n\nApplication for such license, which shall be made upon such forms as\n\nprescribed by the Oklahoma Tax Commission, shall include the\n\nfollowing:\n\n1. The applicant’s agreement to the jurisdiction of the Tax\n\nCommission and the courts of this state for the purpose of\n\nenforcement of the provisions of Section 301 et seq. of this title;\n\n2. The applicant’s agreement to abide by the provisions of\n\nSection 301 et seq. of this title and the rules promulgated by the\n\nTax Commission with reference thereto;\n\n3. The wholesaler applicant’s agreement to sell cigarettes only\n\nto licensed retailers or Indian tribal entities or licensees of\n\nIndian tribal entities; and\n\n4. The manufacturer applicant's agreement to sell cigarettes\n\nonly to a licensed wholesaler.\n\nThis license, which will be for the ensuing year, must at all\n\ntimes be displayed in a conspicuous place so that it can be seen.\n\nPersons operating more than one place of business must secure a\n\nlicense for each place of business. \"Place of business\" shall be\n\nconstrued to include the place where orders are received, or where\n\ncigarettes are sold. A \"place of business\" cannot be a location\n\nwith a physical residential address. The Tax Commission shall not\n\nissue a license for a place of business with a physical residential\n\naddress. If cigarettes are sold on or from any vehicle, the vehicle\n\nshall constitute a place of business and the regular license fee\n\nshall be paid with respect thereto. However, if the vehicle is\n\nowned or operated by a place of business for which the regular fee\n\nis paid, the annual fee for the license with respect to such vehicle\n\nshall be only Ten Dollars ($10.00). The expiration for such vehicle\n\nlicense shall expire on the same date as the current license of the\n\nplace of business.\n\nProvided, that the Tax Commission shall not authorize the use of\n\na stamp-metering device by any manufacturer or wholesaler who does\n\nnot maintain a warehouse or wholesale establishment or place of\n\nbusiness within the State of Oklahoma from which cigarettes are\n\nreceived, stocked and sold and where such metering device is kept\n\nand used; but the Tax Commission may, in its discretion, permit the\n\nuse of such metering device by manufacturers and wholesalers of\n\ncigarettes residing wholly within another state where such state\n\npermits a licensed Oklahoma resident, manufacturer or wholesaler of\n\ncigarettes the use of the metering device of such state without\n\nfirst requiring that such manufacturer or wholesaler establish a\n\nplace of business in such other state. The provisions of this\n\nsubsection relating to metering devices shall not apply to states\n\nwhich do not require the affixing of tax stamps to packages of\n\ncigarettes before same are offered for sale in such states.\n\nB. Every retailer in this state, except Indian tribal entities\n\nor licenses of Indian tribal entities, as a condition of carrying on\n\nsuch business, shall secure from the Tax Commission a license and\n\nshall pay therefor a fee of Thirty Dollars ($30.00). Application\n\nfor such license, which shall be made upon such forms as prescribed\n\nby the Tax Commission, shall include the following:\n\n1. The applicant’s agreement to the jurisdiction of the Tax\n\nCommission and the courts of this state for the purpose of\n\nenforcement of the provisions of Section 301 et seq. of this title;\n\n2. The applicant’s agreement to abide by the provisions of\n\nSection 301 et seq. of this title and the rules promulgated by the\n\nTax Commission with reference thereto;\n\n3. The applicant’s agreement that it shall not purchase any\n\ncigarettes for resale from a supplier that does not hold a current\ns of this state for the purpose of\n\nenforcement of the provisions of Section 301 et seq. of this title;\n\n2. The applicant’s agreement to abide by the provisions of\n\nSection 301 et seq. of this title and the rules promulgated by the\n\nTax Commission with reference thereto;\n\n3. The applicant’s agreement that it shall not purchase any\n\ncigarettes for resale from a supplier that does not hold a current\n\nwholesaler’s license issued pursuant to this section; and\n\n4. The applicant’s agreement to sell cigarettes only to\n\nconsumers.\n\nSuch license, which will be for the ensuing three (3) years,\n\nmust at all times be displayed in a conspicuous place so that it can\n\nbe seen. Upon expiration of such license, the retailer to whom such\n\nlicense was issued may obtain a renewal license which shall be valid\n\nfor three (3) years. The manner and prorated fee for renewals shall\n\nbe prescribed by the Tax Commission. Every person operating under\n\nsuch license as a retailer and who owns or operates more than one\n\nplace of business must secure a license for each place of business.\n\n\"Place of business\" shall be construed to include places where\n\norders are received or where cigarettes are sold. A \"place of\n\nbusiness\" cannot be a location with a physical residential address.\n\nThe Tax Commission shall not issue a license for a place of business\n\nwith a physical residential address.\n\nC. Every distributing agent shall, as a condition of carrying\n\non such business, pursuant to written application on a form\n\nprescribed by and in such detailed form as the Tax Commission may\n\nrequire, annually secure from the Tax Commission a license, and\n\nshall pay therefor an annual fee of One Hundred Dollars ($100.00).\n\nAn application shall be filed and a license obtained for each place\n\nof business owned or operated by a distributing agent. The license,\n\nwhich will be for the ensuing year, shall be consecutively numbered,\n\nnonassignable and nontransferable, and shall authorize the storing\n\nand distribution of unstamped cigarettes within this state when such\n\ndistribution is made upon interstate orders only.\n\nD. 1. All wholesale, retail, and distributing agent's licenses\n\nshall be nonassignable and nontransferable from one person to\n\nanother person. Such licenses may be transferred from one location\n\nto another location after an application has been filed with the Tax\n\nCommission requesting such transfer and after the approval of the\n\nTax Commission.\n\n2. Wholesale, retail, and distributing agent's licenses shall\n\nbe applied for on a form prescribed by the Tax Commission. Any\n\nperson operating as a wholesaler, retailer, or distributing agent\n\nmust at all times have a valid license which has been issued by the\n\nTax Commission. If any such person or licensee continues to operate\n\nas such on a license issued by the Tax Commission which has expired,\n\nor operates without ever having obtained from the Tax Commission\n\nsuch license, such person or licensee shall, after becoming\n\ndelinquent for a period in excess of fifteen (15) days, pay to the\n\nTax Commission, in addition to the annual license fee, a penalty of\n\ntwenty-five cents ($0.25) per day on each delinquent license for\n\neach day so operated in excess of fifteen (15) days. The penalty\n\nprovided for herein shall not exceed the annual license fee for such\n\nlicense.\n\nE. No license may be granted, maintained or renewed if any of\n\nthe following conditions applies to the applicant. For purposes of\n\nthis section, \"applicant\" includes any combination of persons owning\n\ndirectly or indirectly, in the aggregate, more than ten percent\n\n(10%) of the ownership interests in the applicant:\n\n1. The applicant owes Five Hundred Dollars ($500.00) or more in\n\ndelinquent cigarette taxes;\n\n2. The applicant had a cigarette manufacturer, wholesaler,\n\nretailer or distributor license revoked by the Tax Commission within\n\nthe past two (2) years;\nany combination of persons owning\n\ndirectly or indirectly, in the aggregate, more than ten percent\n\n(10%) of the ownership interests in the applicant:\n\n1. The applicant owes Five Hundred Dollars ($500.00) or more in\n\ndelinquent cigarette taxes;\n\n2. The applicant had a cigarette manufacturer, wholesaler,\n\nretailer or distributor license revoked by the Tax Commission within\n\nthe past two (2) years;\n\n3. The applicant has been convicted of a crime relating to\n\nstolen or counterfeit cigarettes, or receiving stolen or counterfeit\n\ncigarettes or has been convicted of or has entered a plea of guilty\n\nor nolo contendere to any felony;\n\n4. If the applicant is a cigarette manufacturer, the applicant\n\nis neither:\n\na. a participating manufacturer as defined in Section II\n\n(jj) of the Master Settlement Agreement as defined in\n\nSection 600.22 of Title 37 of the Oklahoma Statutes,\n\nnor\n\nb. in full compliance with the provisions of paragraph 2\n\nof subsection A of Section 600.23 of Title 37 of the\n\nOklahoma Statutes;\n\n5. If the applicant is a cigarette manufacturer, if any\n\ncigarette imported by such applicant is imported into the United\n\nStates in violation of 19 U.S.C., Section 1681a; or\n\n6. If the applicant is a cigarette manufacturer, if any\n\ncigarette imported or manufactured by the applicant does not fully\n\ncomply with the Federal Cigarette Labeling and Advertising Act, 15\n\nU.S.C., Section 1331 et seq.\n\nF. No person or entity licensed pursuant to the provisions of\n\nthis section shall purchase cigarettes from or sell cigarettes to a\n\nperson or entity required to obtain a license unless such person or\n\nentity has obtained such license.\n\nG. No person licensed as a retailer in this state shall:\n\n1. Sell any cigarettes to any other person licensed as a\n\nretailer in this state unless such sale is for the purpose of moving\n\ninventory between stores which are part of the same company; or\n\n2. Purchase any cigarettes from any person or entity other than\n\na wholesaler licensed pursuant to Section 301 et seq. of this title.\n\nH. In addition to any civil or criminal penalty provided by\n\nlaw, upon a finding that a licensee has violated any provision of\n\nSection 301 et seq. of this title, the Tax Commission may revoke or\n\nsuspend the license or licenses of the licensee pursuant to the\n\nprocedures applicable to revocation of a license set forth in\n\nSection 316 of this title.\n\nI. The Tax Commission shall create and maintain a web site\n\nsetting forth all current valid licenses and the identity of\n\nlicensees holding such licenses, and shall update the site no less\n\nfrequently than once per month.","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":"7b948fa37e3235575689ffa8db0b8b23a8272f54c845b372b18237f9bcb487f5","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-3034.2","next":"us-ok/okla.-stat.-tit.-68-68-305"},"notice":"GroundRules: Original legal text. Not legal advice."}