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.

Added at 29 Ok Reg 542, eff 5-11-12

Amended at 38 Ok Reg 1538, eff 9-1-21

Amended at 39 Ok Reg 2264, eff 9-11-22