Effective August 26, 2011, no exemption shall apply to the
sale of fireworks other than for resale purposes and all retail fireworks
locations must possess a current sales tax permit which is to be conspicuously
posted and immediately available for examination. Fireworks retailers shall
make application for a sales tax permit by submitting to the Business Tax
Services Division, Oklahoma Tax Commission, Oklahoma City, OK 73194, a
completed Form 40003 available online at www.tax.ok.gov.
Notes
Okla. Admin.
Code §
710:65-19-116
Added at 29 Ok Reg
542, eff 5-11-12
Amended by
Oklahoma
Register, Volume 38, Issue 23, August 16, 2021, eff.
9/1/2021
Amended by
Oklahoma
Register, Volume 39, Issue 24, September 1, 2022, eff.
9/11/2022
