Okla. Admin. Code § 710:65-21-6
Current through Vol. 42, No. 3, October 15, 2024
Every vendor who is "maintaining a place of business" as defined in OAC710:65-1-8, both inside Oklahoma and outside Oklahoma, must obtain a use tax permit. The permit, which is free of charge, is issued upon receipt of a Business Registration form. As a part of the form, the vendor must list the names and addresses of all the vendor's agents operating in the state, along with the location of any and all other warehouses in which goods are stored, offices, and other places of business in the state, or the location of any tangible personal property or real property owned, which is located in Oklahoma.
Okla. Admin. Code § 710:65-21-6