- (a) Vehicles and vending machines from which cigarettes are sold constitute a "place of business" and are required to be permitted. If the vehicle or vending machine is owned or operated by a place of business for which the regular Two Hundred Fifty Dollar ($250.00) fee has been paid, or if the owner or operator has obtained a retail or wholesale cigarette license, the fee for the vehicle or vending machine is to be $10.00 and the expiration date of the vehicle or vending machine license permit is to be the expiration date of the permit issued to the other place of business.
- (b) A separate cigarette license permit must be obtained for each vehicle or vending machine. If a vending machine sells both cigarette and tobacco products, only one license is necessary as long as both license types are listed. A copy of the license must be displayed on the inside of the glass, visible from the outside. The physical location address of the vending machine must be provided on the application, and if the vending machine location changes before the license expires, the new address must be provided to the Tax Commission using Form BT-115-C.
Added at 23 Ok Reg 2867, eff 6-25-06
Amended at 27 Ok Reg 2350, eff 7-11-10
Amended at 42 Ok Reg, Number 20, effective 7-15-25