Okla. Admin. Code § 710:55-4-100
Current through Vol. 42, No. 4, November 1, 2024
Section 710:55-4-100 - General licensing requirement(a)Who must obtain license. The following persons must obtain a license from the Oklahoma Tax Commission prior to engaging in business in this state:(2) Terminal operator (Except licensed suppliers)(3) Exporter (Except licensed suppliers)(4) Transporter (Except licensed suppliers and bonded importers)(7) Tank wagon operator-importer (Except licensed importers who operate one or more bulk plants outside this state.)(8) Wholesaler or retailer(b)Additional license not required. A wholesaler or retailer who possesses one of the licenses described in (a) of this Section is not required to secure an additional license for its wholesale or retail business. Other than exceptions noted in (a) of this Section, all other persons must apply for all licenses that may be required.Okla. Admin. Code § 710:55-4-100
Added at 14 Ok Reg 1083, eff 1-24-97 (emergency); Added at 14 Ok Reg 2346, eff 6-12-97