{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-415","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-415","heading":"Wholesale and retail licenses required – Application -","body":"Penalties.\n\nA. Every wholesaler of tobacco products in this state, as a\n\ncondition of carrying on such business, shall annually secure from\n\nthe Oklahoma Tax Commission a written license and shall pay an\n\nannual fee of Two Hundred Fifty Dollars ($250.00); provided, such\n\nfee shall not be applicable if paid pursuant to Section 304 of this\n\ntitle. The Tax Commission shall promulgate rules which provide a\n\nprocedure for the issuance of a joint license for any wholesaler\n\nmaking application pursuant to this section and Section 304 of this\n\ntitle. Application for such license, which shall be made upon such\n\nforms as prescribed by the 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 purposes of enforcement\n\nof the provisions of Section 301 et seq. of this title; and\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. This license, which will be\n\nfor the ensuing year, must at all times be displayed in a\n\nconspicuous place so that it can be seen. Persons operating more\n\nthan one place of business must secure a license for each place of\n\nbusiness. \"Place of business\" shall be construed to include the\n\nplace where orders are received, or where tobacco products are sold.\n\nA \"place of business\" cannot be a location with a physical\n\nresidential address. The Tax Commission shall not issue a license\n\nfor a place of business with a physical residential address. If\n\ntobacco products are sold on or from any vehicle, the vehicle shall\n\nconstitute a place of business, and the license fee of Two Hundred\n\nFifty Dollars ($250.00) shall be paid with respect thereto.\n\nHowever, if the vehicle is owned or operated by a place of business\n\nfor which the regular license fee is paid, the annual fee for the\n\nlicense with respect to such vehicle shall be only Ten Dollars\n\n($10.00). The expiration for such vehicle license shall expire on\n\nthe same date as the current license of the place of business.\n\nB. Every retailer in this state, 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 purposes of enforcement\n\nof 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\ntobacco products for resale from a supplier that does not hold a\n\ncurrent wholesaler's license issued pursuant to this section; and\n\n4. The applicant's agreement to sell tobacco products 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 or until expiration of the retailer's sales tax\n\npermit, whichever is earlier, after which a renewal license shall be\n\nvalid for three (3) years. The manner and prorated fee for renewals\n\nshall be prescribed by the Tax Commission. Every person operating\n\nunder such license as a retailer and who owns or operates more than\n\none place of business must secure a license for each place of\n\nbusiness. \"Place of business\" shall be construed to include places\n\nwhere orders are received or where tobacco products are sold. A\nvalid for three (3) years. The manner and prorated fee for renewals\n\nshall be prescribed by the Tax Commission. Every person operating\n\nunder such license as a retailer and who owns or operates more than\n\none place of business must secure a license for each place of\n\nbusiness. \"Place of business\" shall be construed to include places\n\nwhere orders are received or where tobacco products are sold. A\n\n\"place of business\" cannot be a location with a physical residential\n\naddress. The Tax Commission shall not issue a license for a place\n\nof business with a physical residential address.\n\nC. Nothing in this section shall be construed to prohibit any\n\nperson holding a retail license from also holding a wholesaler\n\nlicense.\n\nD. 1. All wholesale or retail licenses shall be nonassignable\n\nand nontransferable from one person to another person. Such\n\nlicenses may be transferred from one location to another location\n\nafter an application has been filed with the Tax Commission\n\nrequesting such transfer and after the approval of the Tax\n\nCommission.\n\n2. Wholesale and retail licenses shall be applied for on a form\n\nprescribed by the Tax Commission. Any person operating as a\n\nwholesaler or retailer must at all times have an effective unexpired\n\nlicense which has been issued by the Tax Commission. If any such\n\nperson or licensee continues to operate as such on a license issued\n\nby the Tax Commission which has expired, or operates without ever\n\nhaving obtained from the Tax Commission such license, such person or\n\nlicensee shall, after becoming delinquent for a period in excess of\n\nfifteen (15) days, pay to the Tax Commission, in addition to the\n\nannual license fee, a penalty of Ten Dollars ($10.00) per day on\n\neach delinquent license for each day so operated in excess of\n\nfifteen (15) days. The penalty provided for herein shall not exceed\n\nthe annual license fee for such license. The penalties collected\n\npursuant to the provisions of this paragraph shall be deposited in\n\nthe Tobacco Products Tax Enforcement Unit Revolving Fund created in\n\nSection 400.6 of this title.\n\nE. No license may be granted, maintained or renewed if any of\n\nthe following conditions apply 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 tobacco products taxes;\n\n2. The applicant had a wholesaler or retailer license revoked\n\nby the Tax Commission within the past two (2) years; or\n\n3. The applicant has been convicted of a crime relating to\n\nstolen or counterfeit tobacco products, or receiving stolen or\n\ncounterfeit tobacco products.\n\nF. No person or entity licensed pursuant to the provisions of\n\nthis section shall purchase tobacco products from or sell tobacco\n\nproducts to a person or entity required to obtain a license unless\n\nsuch person or entity has obtained such license.\n\nG. 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 418 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":"cc3c39e3192ce7ba6b9503340fbf71073e0baddf57ea1d768b35a9fb767449ed","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-414","next":"us-ok/okla.-stat.-tit.-68-68-417"},"notice":"GroundRules: Original legal text. Not legal advice."}