reglab/statecodes huggingface dataset:
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-1407.3. Oklahoma Tax Commission – Internet and other out-of-state retailers outreach program.

In an effort to improve compliance by Internet and other out-of-state retailers maintaining a place of business in this state for the collection of use tax on their sales to Oklahoma residents, the Oklahoma Tax Commission shall implement an outreach program. The program shall include contacting retailers for a review of their business activities to determine if such activities may require the registration and collection of Oklahoma use taxes and the providing of information regarding the provisions of the Retail Protection Act of 2016.
Added by Laws 2010, c. 412, § 4, eff. July 1, 2010. Amended by Laws 2016, c. 311, § 6, eff. Nov. 1, 2016.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-1407.4. Consumer Compliance Initiative.

A. For the purpose of encouraging the voluntary disclosure and payment of use taxes owed to this state, the Oklahoma Tax Commission is hereby authorized and directed to establish a Consumer Compliance Initiative for consumers liable for payment of use taxes, as provided in this section. A taxpayer shall be entitled to a waiver of penalty, interest and other collection fees due if the taxpayer voluntarily files delinquent tax returns and pays the taxes due during the initiative.
B. No assessment of use tax levied under the provisions of Section 1401 et seq. of Title 68 of the Oklahoma Statutes shall be made for more than one (1) year prior to the date the consumer registers to pay applicable use taxes under this initiative.
C. The relief provided herein shall not be available to a consumer with respect to any matter or matters for which the consumer received notice of the commencement of an audit and which audit is not yet finally resolved including any related administrative and judicial processes and is not available for use taxes already paid or remitted to the state.
D. The Tax Commission shall promulgate rules detailing the terms and other conditions of this program.
E. The Tax Commission shall develop and distribute a fact sheet explaining responsibilities regarding the reporting and payment of use taxes and how business entities can examine their records to establish the use tax due on purchases from out-of-state sellers. The Tax Commission shall make the fact sheet available on the Oklahoma Tax Commission’s website, mail to targeted industries, existing licensees, and all Tax Commission license applicants.
F. The Tax Commission is authorized to expend necessary available funds, including contracting with third parties, to publicly advertise the Consumer Compliance Initiative and shall be exempt from the provisions of Section 85.7 of Title 74 of the Oklahoma Statutes for the purpose of implementing this section.
G. To assist consumers in remitting use taxes due, the Tax Commission shall develop and maintain an option for consumers to remit use taxes through an Internet-based portal.
Added by Laws 2010, c. 412, § 5, eff. July 1, 2010.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-1408. Revoking permits.

Whenever any retailer or vendor not maintaining a place of business in this state, or both within and without this state, and authorized to collect the tax herein levied, fails to comply with any of the provisions of this article or any order, rules or regulations of the Commission, prescribed and adopted under this article, the Tax Commission may, upon notice and hearing as hereinafter provided, by order revoke the use tax permit, if any, issued to such retailer or vendor, and if any such retailer or vendor is a corporation authorized to do business in this state may, after notice and hearing as herein provided, cancel said corporation's license to do business in this state and shall issue a new license only when such corporation has complied with the obligations under this article. No order authorized in this section shall be made until the retailer or vendor is given an opportunity to be heard and to show cause why such order should not be made and he shall be given ten (10) days' notice by mail of the time, place and purpose of such hearing.
Laws 1963, c. 368, § 2; Laws 1965, c. 215, § 2; Laws 1968, c. 112, § 4, eff. July 1, 1968.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-1409. Reciprocal agreements with other states in administration of Sales and Use Tax Laws.

For the purpose of providing for the efficient administration of the Oklahoma Sales and Use Tax Laws the Oklahoma Tax Commission, when in its judgment it is necessary or beneficial in order to secure the collection of sales or use taxes, penalty and interest thereon, due or to become due under the Sales and Use Tax Codes of this state, is authorized to enter into reciprocal agreements with the tax departments of other states in respect to the collection, payment and enforcement of such taxes on sales of tangible personal property to residents of Oklahoma by vendors and retailers maintaining places of business in such other states.
In consideration of such an agreement by the tax departments or administrators of such other states, the Tax Commission is authorized to make similar agreements for the collection, payment and enforcement of sales and use taxes imposed by such other states on sales of tangible personal property to residents of the other states by vendors or retailers maintaining places of business in Oklahoma.
The administration of this act is vested in the Oklahoma Tax Commission and it is hereby authorized to make and enforce such rules and regulations as it may deem necessary to carry out the provisions and purpose of this act.
Laws 1968, c. 112, § 1, eff. July 1, 1968.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-1411. Additional excise tax on storage, use or other consumption of tangible personal property.

The board of county commissioners of a county levying a county sales tax or the governing body of a municipality levying a municipal sales tax may levy an additional excise tax, at a rate that equals the county or municipal sales tax rate of such county or municipality, whichever is applicable, on the storage, use or other consumption of tangible personal property used, stored or consumed within the county or municipality. This authorization to levy and impose a county or municipal use tax shall be in addition to the tax levied by Section 1402 of this title. Such tax shall be paid by every person storing, using or otherwise consuming, within the county or municipality, tangible personal property purchased or brought into the county or municipality.
The tax levy permitted in this section shall not be levied against tangible personal property intended solely for use outside the county or municipality, but which is stored in the county or municipality pending shipment outside the county or municipality or which is temporarily retained in the county or municipality for the purpose of fabrication, repair, testing, alteration, maintenance or other service.
The additional tax levied pursuant to this section shall be paid at the time of importation or storage of the property within the county or municipality. This tax shall be assessed to only property purchased outside Oklahoma.
Any person liable for payment of the tax authorized pursuant to this section, may deduct from such tax any local, county, or municipal sales tax previously paid on such goods or services. However, the amount deducted shall not exceed the amount that would have been due if the taxes imposed by the county or municipality had been levied on the sale of such goods or services.
Added by Laws 1980, c. 172, § 1. Amended by Laws 1984, c. 295, § 1, eff. Jan. 1, 1985; Laws 1998, c. 301, § 12, eff. Jan. 1, 1999; Laws 2004, c. 535, § 12, eff. Nov. 1, 2004.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-1503.1. Exempted devices.

The following coin-operated vending devices shall be exempt from the provisions of this article, Section 1501 et seq. of this title:
1. All coin-operated vending devices owned by and located in a public or private school, a church, or a governmental entity;
2. All coin-operated vending devices which dispense only newspapers or periodicals;
3. All coin-operated vending devices which dispense only postage stamps; and
4. All coin-operated vending devices installed on federal military bases.
Added by Laws 1990, c. 174, § 2, eff. July 1, 1990. Amended by Laws 1991, c. 342, § 19, emerg. eff. June 15, 1991.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-1504. Application and issuance of decal - Display.

Any person owning a coin-operated device or operating the premises where the same is to be operated or exposed to the public, shall apply to the Oklahoma Tax Commission for a decal for such device and shall, at the same time, pay to the Oklahoma Tax Commission the annual fee herein levied. The Oklahoma Tax Commission shall, upon receipt of such payment and approval of such application, issue a decal for the type of coin-operated device covered by such application and payment. The decal and application provided for herein shall be prescribed by the Oklahoma Tax Commission, and shall contain such information and description as shall be required by rule of said Commission. Any number of coin-operated devices may be included in one application. Before any coin-operated device is put in operation or placed where the same may be operated by any of the public, and at all times when the same is being operated or available to any of the public for operation, a decal shall be firmly affixed to the coin-operated device covered thereby, and plainly visible to and readable by the public. The Tax Commission may refuse to issue a decal to any person delinquent in the payment of the fees provided in Section 1503 of this title or the penalties levied in Section 1506 of this title. Provided, the Tax Commission shall provide notice of its intent to refuse as required in Section 1506 of this title.
Added by Laws 1949, p. 483, § 4, emerg. eff. May 7, 1949. Amended by Laws 1961, c. 34, p. 540, § 1, emerg. eff. July 27, 1961; Laws 1961, c. 34a, p. 540, § 1, emerg. eff. Aug. 7, 1961. Renumbered from § 1548 of this title by Laws 1965, c. 215, § 1. Amended by Laws 1982, c. 292, § 2, eff. July 1, 1982; Laws 1988, c. 47, § 3, operative July 1, 1988; Laws 2016, c. 167, § 1, eff. Nov. 1, 2016.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-1505. Taxable year - Decal for remainder of year.

For the purpose of the decal issued under Sections 1501 et seq. of this title, the fee year shall begin on the first day of July and end on the last day of the following June; and shall be divided into two (2) halves. The Tax Commission shall in each instance issue decals for the remainder of the fee year upon payment of the fee on the basis of the current and remaining half of such fee year. Any product purchased for resale, through a vending machine where fees have been paid and decals affixed, shall not be subject to sales tax.
Amended by Laws 1982, c. 292, § 3, eff. July 1, 1982; Laws 1988, c. 47, § 4, operative July 1, 1988.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-1506. Operation without decal - Fee and penalty.

A. Any owner of a coin-operated device who places such device in operation or in a place available to the public for operation, and any person who permits a coin-operated device to be in operation or accessible to the public for operation in his place of business, without a decal affixed as required by Section 1504 of this title, shall be liable for the fee on such device at the full annual rate as herein levied and shall be liable to a penalty, in addition to the amount of the fee, in the following amounts:
1. For any coin-operated music device, coin-operated amusement device, or coin-operated vending device requiring a coin or thing of value of twenty-five cents ($0.25) or more, One Hundred Dollars ($100.00); and
2. For any other coin-operated device, Ten Dollars ($10.00).
B. The Tax Commission shall notify any owner or person of the assessment of penalty and provide the owner or person thirty (30) days to remit the penalty. The Tax Commission shall not refuse to issue a decal under Section 1504 of this title until after the expiration of the thirty (30) days provided in this subsection.
Added by Laws 1949, p. 484, § 6, emerg. eff. May 7, 1949. Renumbered from § 1550 of this title by Laws 1965, c. 215, § 1. Amended by Laws 1988, c. 47, § 5, operative July 1, 1988; Laws 2016, c. 167, § 2, eff. Nov. 1, 2016.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-1507. Seizure and forfeiture of devices without decal affixed.

Where any coin-operated device as hereinbefore defined is placed on location, or after having been placed on location is there left without the decal affixed thereon as herein provided, the device, including all cash in the receptacle thereof, shall be considered forfeited to the State of Oklahoma and may be sealed until released by the Tax Commission or seized by any authorized agent of the Oklahoma Tax Commission, or any sheriff, constable, or other peace officer of this state, and upon so being seized shall, together with the cash, if any, contained in the receptacle of such device, forthwith be delivered to the Oklahoma Tax Commission. Provided, no device shall be seized less than fifteen (15) days after the sealing of the device and notice being placed on the device informing the owner that the device is subject to seizure if the applicable fees are not paid and decal affixed. The Oklahoma Tax Commission shall then proceed to hear and determine the matter of whether or not the device and cash, if any, should, in fact, be forfeited to the State of Oklahoma. The owner of the device shall be given at least ten (10) days' notice of the date of the hearing. In the event said Commission finds that the device including the cash contents, if any, should be forfeited to the State of Oklahoma, it shall make an order forfeiting the same to the State of Oklahoma, and directing the sale of such device. The device shall be sold in the county where seized or in Oklahoma County, at the discretion of the Commission, after ten (10) days' notice, which notice shall be by posting five notices in conspicuous places in the county where the sale is to be made, one of which notices shall be posted on the bulletin board at the county courthouse of said county. The sale shall be for cash, and the proceeds thereof shall be applied as follows:
1. To the payment of the costs incident to the seizure and sale;
2. To the payment of any taxes, including penalties, that may have accrued against the device; and
3. The balance, if any, shall be remitted to the owner.
The cash contained in any device and forfeited under the provisions of this section shall be forfeited as an additional tax penalty and shall be in addition to all other penalties provided for in Sections 1501 through 1512 of this title. The order of the Tax Commission, declaring a forfeiture of the device including the cash contents thereof, if any, and directing the sale of such device shall be a final order and may be appealed from as provided for in the Uniform Tax Procedure Act. It shall be the duty of all sheriffs, constables and other peace officers to cooperate with the Oklahoma Tax Commission in the enforcement of the seizure and forfeiture provisions of this section.
Added by Laws 1949, p. 484, § 7, emerg. eff. May 7, 1949. Renumbered from § 1551 of this title by Laws 1965, c. 215, § 1. Amended by Laws 1988, c. 47, § 6, operative July 1, 1988; Laws 1993, c. 146, § 23; Laws 2016, c. 167, § 3, eff. Nov. 1, 2016.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-1509. Prohibited devices not legalized - Fees not refunded.

Nothing in Sections 1501 through 1512 of this title shall be construed to legalize any device that may be prohibited by any of the statutes of this state. The Oklahoma Tax Commission may assume that any device described in any application, and for which a fee is paid, is lawful and no claim for refund of any such fee will be entertained based on an owner's inability to operate such device because of any law of this state or for any other reason.
Amended by Laws 1988, c. 47, § 8, operative July 1, 1988.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-1509.1. Sale or distribution of coin-operated devices - Permit required - Rules and regulations.

The Tax Commission shall issue permits for the sale or distribution of one or more coin-operated devices pursuant to the provisions of Sections 1509.2 et seq. of this title and shall adopt such rules and regulations as are necessary to implement such provisions.
Amended by Laws 1982, c. 292, § 4, eff. July 1, 1982; Laws 1988, c. 47, § 9, operative July 1, 1988.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-1509.2. Requirements to obtain permit.

To obtain a permit to sell or distribute coin-operated devices, an applicant shall comply with the following requirements:
1. Be a resident of this state for two (2) years preceding the date of the application;
2. Not be a convicted felon;
3. Have obtained an Oklahoma Sales Tax Permit to be used exclusively to report the sale of coin-operated devices; and
4. Be either an owner or partner of a business selling or distributing coin-operated devices.
Laws 1981, c. 142, § 5, eff. Oct. 1, 1981; Laws 1982, c. 292, § 5, eff. July 1, 1982; Laws 1988, c. 47, § 10, operative July 1, 1988; Laws 1993, c. 146, § 24.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-1509.3. Distributor's permit - Fees.

A. The seller or distributor of coin-operated devices shall be required to purchase a distributor's permit at an annual fee of Two Hundred Dollars ($200.00).
B. The permit and fees required by this section shall be in lieu of any similar permit or fee requirements of any county or municipality.
C. All permit fees collected hereunder shall be distributed in accordance with Section 1510 of this title.
Amended by Laws 1982, c. 292, § 6, eff. July 1, 1982; Laws 1988, c. 47, § 11, operative July 1, 1988.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-1509.4. Failure to obtain permit - Purchase or sale of replay game - Application of act.

A. Failure to obtain a permit under the provisions of this act shall be a misdemeanor, punishable by a fine in the amount of twice the permit fee required and ineligibility to apply for a permit for two (2) years from date of adjudication of a violation of this act.
B. Purchasing or selling a replay game shall be a felony.
C. The provisions of this act shall not apply to retail sales to individuals for personal use. The licensing provisions of this act shall not apply to machines installed on federal military bases.
Laws 1981, c. 142, § 7.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-1510. Distribution of revenues.

It is hereby declared to be the purpose of this act to provide revenues for general government functions of the state government, and for that purpose and to that end, it is expressly provided that the revenue derived herefrom, including penalties, shall be deposited monthly to the credit of the General Revenue Fund of the state for the support of the state government, to be paid out only pursuant to appropriation by the Legislature.
Amended by Laws 1986, c. 223, § 43, operative July 1, 1986.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-1511. Fee in lieu of taxes.

The fee herein levied is the exclusive fee to be imposed by the state, and is in lieu of all taxes upon coin-operated devices, except ad valorem taxes and municipal license fees except as otherwise provided by Sections 1509.1 through 1509.4 of this title. It is further provided that cities, municipalities and towns are authorized to levy a license or occupation tax upon coin-operated devices, or persons operating the same, or premises where same are located, in an amount not in excess of seventy-five percent (75%) of the fee hereby imposed.
Amended by Laws 1988, c. 47, § 12, operative July 1, 1988.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-1515. Fee on initial sale of tickets for professional sporting events.

A. There shall be assessed a fee on the initial sale of tickets in this state for admission to professional sporting events involving ice hockey, baseball, basketball, football, arena football or soccer, in amounts as follows:
1. One Dollar ($1.00) on each ticket priced at more than zero, but less than Fifty Dollars ($50.00); and
2. Two Dollars ($2.00) on each ticket priced equal to or greater than Fifty Dollars ($50.00).
B. The fee prescribed by subsection A of this section shall be remitted monthly to the Oklahoma Tax Commission on such forms as the Commission may prescribe for such purpose.
C. All monies collected pursuant to this section shall be paid by the Oklahoma Tax Commission to the State Treasurer to be deposited in the General Revenue Fund.
D. The Oklahoma Tax Commission shall promulgate rules as necessary to implement and administer the provisions of this section.
E. As used in this section, "professional sporting event" means an organized athletic competition between teams that are members of an organized league or association with centralized management that imposes requirements for participation in the league upon the teams, the individual athletes or both, and which uses a salary structure to compensate the athletes.
Added by Laws 2017, c. 238, § 1, eff. July 1, 2017.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-1621. Purpose and intent of act.

The purpose and intent of this act is to establish orderly sales, use and storage of fireworks, to specify conditions of sales and licensing provisions, to prohibit certain fireworks, to provide for seizure and disposition of illegal fireworks and to establish penalties for violations.
Laws 1969, c. 337, § 1, operative June 1, 1969; Laws 1981, c. 268, § 1, emerg. eff. June 25, 1981.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-1622. Definitions.

As used in Section 1621 et seq. of this title:
1. "Fireworks" means any composition or device for the purpose of producing a visible or an audible effect by combustion, explosion, deflagration or detonation, and which are further described as Consumer Fireworks 1.4G, Display Fireworks 1.3G, Articles, Pyrotechnic 1.4G or 1.4S as defined by the United States Department of Transportation (DOT) Title 49, CFR. The term "consumer fireworks" shall not include toy cap pistols and caps, blank cartridges, railroad flares and model rockets or any novelty. This provision shall not impose labeling requirements for any fireworks or novelties other than those required under federal law;
2. "Consumer Fireworks" means any devices suitable for use by the public that conform with the requirements of the United States Consumer Products Safety Commission (CPSC) and are designed primarily to produce visible effects by combustion, and some small devices designed to produce an audible effect;
3. "Display Fireworks" means fireworks devices that are primarily intended for commercial displays which are designed to produce visible and/or audible effects by combustion, deflagration or detonation. Display Fireworks include, but are not limited to, salutes containing more than two grains (130mg) of explosive composition, aerial shells containing more than forty (40) grams of pyrotechnic compositions and other exhibition display items that exceed the limits for Consumer Fireworks according to the Department of Transportation (DOT);
4. "Manufacturer" means any person engaged in the making or constructing of fireworks;
5. "Novelty" means a device containing small amounts of pyrotechnic and/or explosive composition. Such devices produce limited visible or audible effects. These items must be approved by the United States Department of Transportation (DOT) or have been deregulated by DOT;
6. "Distributor" means any person who sells fireworks and novelties to other distributors, wholesalers or retailers for resale or provides them as part of a pyrotechnic display service in the State of Oklahoma;
7. "Wholesaler" means any person who purchases fireworks and novelties for resale only to retailers and consumers;
8. "Retailer" means any person who purchases fireworks and novelties for resale to consumers only; and
9. "Person" means any corporation, association, partnership or one or more individuals.
Added by Laws 1969, c. 337, § 2, operative June 1, 1969. Amended by Laws 1981, c. 268, § 2, emerg. eff. June 25, 1981; Laws 2010, c. 408, § 1, emerg. eff. June 8, 2010; Laws 2014, c. 142, § 1, eff. Nov. 1, 2014.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-1623. Conditions for storage, transportation, sale, and use.

A. Consumer Fireworks may be legally stored, transported, sold and used in this state with the exceptions and conditions specified under the provisions of Section 1621 et seq. of this title and consistent with Section 22-110 of Title 11 of the Oklahoma Statutes. Novelties may be legally stored, transported, sold and used in this state.
B. All fireworks storage and sales areas shall be conspicuously posted with signs reading "FIREWORKS-NO SMOKING".
C. Fireworks offered for retail sale must be sold according to the National Fire Protection Association (NFPA) 1124 Chapter 7, 2006 Edition. Any facility licensed to sell consumer fireworks prior to November 15, 2009, shall be exempt from the NFPA regulations listed in this subsection but shall remain under the regulation of the date of licensure. Mail-order sales to consumers are prohibited through any medium of either interstate or intrastate commerce. Sales of fireworks may only be made at properly licensed retail locations within the State of Oklahoma. A sales clerk must be on duty to serve the consumer at the time of purchase.
D. An enclosed building used for sale of fireworks to the public shall be built according to the International Building Code (IBC) 2006 Edition and/or the codes and standards adopted by the Oklahoma Uniform Building Code Commission.
E. The retail license holder shall be responsible for the safe operation of retail sales to the public. The retail license holder shall be at least sixteen (16) years of age.
F. Fireworks may be sold by licensed manufacturers, distributors or wholesalers at wholesale or retail to residents and nonresidents of the state from January 1 until December 31 of each calendar year. Fireworks may only be sold by licensed retailers from June 15 until July 6 or the first Sunday after July 4th, whichever is later, and from December 15 until January 2 to residents and nonresidents of the state each calendar year.
G. Nothing in Section 1621 et seq. of this title shall be construed to require the State Fire Marshal to inspect or cause to be inspected portable retail fireworks stands, tents or other nonrigid shelters prior to opening; provided, the provisions of this subsection shall not prohibit the local governing authority of the location of the portable retail fireworks stand, tent or other nonrigid shelter from inspecting such stands, tents or other nonrigid shelters prior to opening.
Added by Laws 1969, c. 337, § 3, operative June 1, 1969. Amended by Laws 1981, c. 268, § 3, emerg. eff. June 25, 1981; Laws 1983, c. 17, § 1, emerg. eff. March 25, 1983; Laws 2010, c. 408, § 2, emerg. eff. June 8, 2010; Laws 2013, c. 167, § 1, emerg. eff. April 26, 2013; Laws 2017, c. 240, § 1, emerg. eff. May 12, 2017; Laws 2019, c. 175, § 1, eff. July 1, 2019.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-1624. Certain fireworks prohibited - Labeling of fireworks.

A. From and after July 5, 1981, the sale, gift, distribution or use of skyrockets with sticks as defined by the United States Consumer Product Safety Commission is hereby prohibited within the State of Oklahoma. This prohibition shall include, but is not limited to, explosive devices commonly known as "bottlerockets" or "stickrockets". Distribution, gift or sale from Oklahoma to a person outside the State of Oklahoma shall not be considered as occurring within the State of Oklahoma.
B. Any and all items of Consumer Fireworks not properly labeled according to the United States Consumer Product Safety Commission and identified with the appropriate United States Department of Transportation markings is prohibited under the provisions of Section 1621 et seq. of this title.
Added by Laws 1969, c. 337, § 4, operative June 1, 1969. Amended by Laws 1981, c. 268, § 4, emerg. eff. June 25, 1981; Laws 2010, c. 408, § 3, emerg. eff. June 8, 2010.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-1624.1. Aerial luminaries.

A. It shall be unlawful to sell, offer for sale, distribute, possess, ignite, or otherwise use aerial luminaries, commonly known as sky lanterns, Hawaii lanterns, Knogming Lanterns, Chinese lanterns, sky candles, fire balloons or flying luminaries.
B. As used in this section, "aerial luminary" means an airborne paper lantern containing a small candle, or other device for fuel, that heats air from inside the lantern causing the lantern to rise into the air and remain airborne until the candle or other device extinguishes.
Added by Laws 2013, c. 166, § 1.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-1625. License fees.

The following license fees shall be due and payable on or before March 1 of each year to the Office of the State Fire Marshal. Any licensed manufacturer, distributor or wholesaler permitted to sell fireworks at wholesale or retail, pursuant to Section 1623 of this title, may apply for a license.
1. A license fee of One Thousand Dollars ($1,000.00) annually shall be charged for the license to do business within this state as a manufacturer. Provided, no manufacturer's license shall be issued without:
a.
proof of inspection by the State Fire Marshal pursuant to Section 1633 of this title, and
b.
proof of workers' compensation coverage pursuant to the provisions of Title 85 of the Oklahoma Statutes.
2. A license fee of One Thousand Dollars ($1,000.00) annually shall be charged for the license to do business within this state as a distributor.
3. A license fee of Five Hundred Dollars ($500.00) annually shall be charged for the license to do business within this state as a wholesaler.
4. Any person operating a retail location where fireworks are sold directly to the consumer shall be required to purchase a retail fireworks license. The retail license fee shall be Ten Dollars ($10.00) annually and may be purchased from any licensed wholesaler, manufacturer or distributor. These serially numbered licenses shall be made available at any time to the licensed wholesalers, manufacturers or distributors in books of twenty licenses to a book. Retail licenses which are unsold may be exchanged for new licenses. Any person purchasing a retail fireworks license pursuant to this paragraph shall, at the time of purchasing such license, sign an affidavit attesting to the fact that the name, mailing address and telephone number of the purchaser as it appears on such license is correct and that the purchaser operates a retail location where fireworks are sold directly to the consumer. Said affidavit shall be an integral but easily detachable part of the application form for a retail fireworks license. Any person who signs said affidavit as required by this paragraph when such person knows that it is not true, upon conviction, shall be guilty of the felony of perjury and shall be punished as provided for by law.
Any person engaged in more than one of the licensed activities provided in this section shall only pay one fee to be based on the classification requiring the higher fee.
Added by Laws 1969, c. 337, § 5, operative June 1, 1969. Amended by Laws 1981, c. 268, § 5, emerg. eff. June 25, 1981; Laws 1985, c. 308, § 1, emerg. eff. July 24, 1985; Laws 1986, c. 239, § 1, operative Aug. 1, 1986; Laws 1997, c. 133, § 563, eff. July 1, 1999; Laws 2010, c. 408, § 4, emerg. eff. June 8, 2010; Laws 2011, c. 238, § 10, eff. May 1, 2012.
NOTE: Laws 1998, 1st Ex.Sess., c. 2, § 23 amended the effective date of Laws 1997, c. 133, § 563 from July 1, 1998, to July 1, 1999.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-1625.1. Certain person to deliver license copies to Office of the State Fire Marshal.

A. Any wholesaler, manufacturer or distributor who sells retail fireworks licenses, pursuant to paragraph 4 of Section 1625 of this title, shall deliver to the Office of the State Fire Marshal on January 31 and July 31 of each calendar year all copies of retail fireworks licenses which such wholesaler, manufacturer or distributor has issued during the preceding six-month period.
B. If the license copies are not delivered to the Office of the State Fire Marshal on January 31 and July 31 of each calendar year, an additional penalty of Five Dollars ($5.00) shall accrue for each day thereafter that said license copies are not delivered pursuant to the provisions of this section.
Added by Laws 1986, c. 239, § 2, operative Aug. 1, 1986. Amended by Laws 2012, c. 369, § 1, emerg. eff. June 8, 2012.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-1626. Collection and disposition of fees.

All license fees specified in Section 1625 of this title shall be collected by the Office of the State Fire Marshal and shall be paid to the State Treasurer of the State of Oklahoma, to be placed to the credit of the State Fire Marshall Revolving Fund.
Added by Laws 1969, c. 337, § 6, operative June 1, 1969. Amended by Laws 1984, c. 180, § 3, operative July 1, 1984; Laws 1985, c. 308, § 2, emerg. eff. July 24, 1985; Laws 1986, c. 190, § 6, operative July 1, 1986; Laws 1986, c. 223, § 44, operative July 1, 1986; Laws 2012, c. 369, § 2, emerg. eff. June 8, 2012.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-1627. Necessity for licenses - Unlawful sales - Unlawful discharging.

A. 1. No person shall knowingly sell, purchase or deliver, or cause to be sold, purchased or delivered, fireworks for resale to any other person who does not possess a valid license under this act. It shall be unlawful for a distributor, wholesaler or retailer, licensed under this act, to purchase fireworks from any person, unless the distributor, wholesaler or retailer determines that the person holds a valid distributor's, wholesaler's or manufacturer's license under this act. All retail sales outlets shall have a current retail license. The license shall be conspicuously posted in the immediate vicinity of the sales operation and shall be immediately available for examination by the public or any enforcement officer. No license provided for herein shall be transferable nor shall any person be permitted to operate under a license granted to another person.
2. A distributor, wholesaler or retailer who sells fireworks to the consumer may purchase merchandise in or out of this state as long as the retailer buys from a person that has a legal license to do business in this state.
3. The State Fire Marshal shall, by rule, enforce the provisions of this subsection.
B. It shall be unlawful to offer for retail sale or to sell any fireworks to children under the age of twelve (12) years, unless accompanied by an adult, or to any intoxicated or irresponsible person.
C. It shall be unlawful to explode or ignite fireworks within five hundred (500) feet of any church, hospital, asylum, unharvested, flammable agricultural crop, public school or where fireworks are stored, sold or offered for sale. No person shall ignite or discharge any permissible articles of fireworks within or throw the same from a motor vehicle; nor shall any person place or throw any ignited article of fireworks into or at such a motor vehicle or at or near any group of people.
Added by Laws 1969, c. 337, § 7, operative June 1, 1969. Amended by Laws 1981, c. 268, § 6, emerg. eff. June 25, 1981; Laws 2014, c. 142, § 2, eff. Nov. 1, 2014.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-1628. Violations and penalties - Contraband - Enforcement.

A. Violation of any provision of this act is a misdemeanor punishable as follows:
1. Discharging fireworks or igniting aerial luminaries in violation of this act shall be punishable by a fine not to exceed One Hundred Dollars ($100.00); and
2. Illegal sale, violation of licensing provision, false labeling, or any other violation of this act shall be punishable by a fine not to exceed One Thousand Dollars ($1,000.00), ninety (90) days' imprisonment in the county jail, or both. In the event of a second conviction the license shall be revoked for a period of eighteen (18) months. Each violation of this act shall constitute a separate offense. No other person shall be granted a license to operate in the same location during the period of a revoked license.
B. The State Fire Marshal, his deputies, or any authorized police or peace officer of this state shall seize as contraband any illegal fireworks or aerial luminaries as defined under the terms of this act. Fireworks or aerial luminaries seized in the enforcement of this act shall be held in custody of the county sheriff in which county such fireworks or aerial luminaries were seized. The party surrendering the fireworks or aerial luminaries, if aggrieved by the action, may file an appeal in writing to the district court in the county where fireworks or aerial luminaries were seized. Upon hearing the appeal, the district court may authorize the return of part or all of the confiscated fireworks or aerial luminaries; otherwise, the court shall authorize and direct that such contraband fireworks or aerial luminaries be destroyed.
C. The provisions of this act shall be enforced by the State Fire Marshal and local fire marshals, the sheriff, the police or any peace officer licensed or authorized by this state or by their respective deputies.
Added by Laws 1969, c. 337, § 8, operative June 1, 1969. Amended by Laws 1981, c. 268, § 7, emerg. eff. June 25, 1981; Laws 2013, c. 166, § 2.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-1629. Public displays.

Nothing in this act shall be construed as applying to shipping, sale, possession or use of display fireworks when displayed by holders of a permit for a public display to be conducted in accordance with the rules and regulations of the State Fire Marshal Commission.
Applications for permits for display fireworks must be submitted in writing prior to the date of display to the Authority Having Jurisdiction (AHJ) as defined by the NFPA 1123 where the display is to occur. If the display is in an area outside the jurisdiction of a city or town, application for permit shall be submitted in writing to the State Fire Marshal's Office ten (10) days prior to the date of the display. Every display shall be under the direction of a competent, responsible operator of legal age and be conducted under the code of regulations as adopted by the State Fire Marshal Commission. The person or organization making application for permit must submit to the authority having jurisdiction evidence of a general liability insurance policy in an amount of not less than One Million Dollars ($1,000,000.00) or the amount set forth by the local governing authority. Before a permit is granted, a local fire inspector or an agent of the State Fire Marshal shall inspect and approve or reject the site of the display. No permit so granted shall be transferable.
Added by Laws 1969, c. 337, § 9, operative June 1, 1969. Amended by Laws 1981, c. 268, § 8, emerg. eff. June 25, 1981; Laws 2010, c. 408, § 5, emerg. eff. June 8, 2010.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-1630. Sale or possession of display fireworks - Interstate transportation.

It shall be unlawful for any person to sell display fireworks to any holder of a permit unless the seller possesses a valid manufacturer's, distributor's or wholesaler's license under Section 1621 et seq. of this title.
No person shall ship Display Fireworks into the State of Oklahoma except under the rules and regulations of the Department of Transportation (DOT). It shall be unlawful for any person to sell or possess Display Fireworks in the State of Oklahoma unless they are licensed or permitted as noted in this act.
Added by Laws 1969, c. 337, § 10, operative June 1, 1969. Amended by Laws 1981, c. 268, § 9, emerg. eff. June 25, 1981; Laws 2010, c. 408, § 6, emerg. eff. June 8, 2010.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-1631. Minimum requirements - Additional regulation by city ordinance.

The provisions of this act shall be construed as imposing minimum requirements and shall not be construed as prohibiting any city or town within the State of Oklahoma from passing such ordinances as may be deemed necessary to properly regulate or prohibit the sale and use of fireworks within its corporate limits.
Laws 1969, c. 337, § 11, operative June 1, 1969.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-1633. Inspection and certification of Display Fireworks facilities.

No person shall engage in the business of manufacturing Display Fireworks without first requesting the State Fire Marshal to conduct a fire and safety inspection and receiving certification that a satisfactory inspection was conducted. All manufacturers of Display Fireworks shall be required to comply with the standards promulgated by the National Fire Protection Agency, Section 1124-Code for Manufacture, Transportation and Storage of Fireworks.
Upon written request of a Display Fireworks manufacturer, the State Fire Marshal shall, within ten (10) days, conduct a fire and safety inspection and shall, upon satisfactory inspection, issue certification of the inspection. Thereafter, the State Fire Marshal shall conduct a fire and safety inspection at least once every six (6) months.
Whenever the State Fire Marshal shall find any violation of NFPA-1124 which would endanger persons or property, the State Fire Marshal shall immediately order the manufacturing facility closed until such time as the violations are remedied and a new inspection and certification takes place.
Any person engaging in the business of manufacturing Display Fireworks without current certification of a satisfactory fire and safety inspection or any person refusing to comply with the State Fire Marshal's order to close a Display Fireworks manufacturing facility shall, upon conviction, be guilty of a misdemeanor and be punished by imprisonment in the county jail not exceeding one (1) year or by a fine not exceeding Ten Thousand Dollars ($10,000.00) or both such fine and imprisonment.
Any person manufacturing Display Fireworks on the effective date of this act shall, within ninety (90) days, be licensed and inspected pursuant to this act.
Added by Laws 1985, c. 308, § 5, emerg. eff. July 24, 1985. Amended by Laws 2010, c. 408, § 7, emerg. eff. June 8, 2010.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-1634. Sales tax on fireworks - Tax permit.

A. Every retail sale of fireworks by a wholesaler, distributor, manufacturer or a retailer shall be subject to the levy and collection of sales tax pursuant to the provisions of the Oklahoma State Tax Code.
B. Every retail fireworks location shall possess a valid current sales tax permit issued by the Oklahoma Tax Commission. The sales tax permit shall be conspicuously posted in the immediate vicinity of the sales operation and shall be immediately available for examination by the public or any enforcement officer.
C. Vendors that fail to collect sales tax as required by subsection A of this section shall be subject to the penalties provided in Section 1361 of this title.
Added by Laws 1986, c. 239, § 3, operative Aug. 1, 1986. Amended by Laws 2011, c. 331, § 1.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-1636. Fireworks display - Licenses or permits.

A. An individual or entity shall have the appropriate Oklahoma license or permit to conduct an outdoor fireworks display on or after January 1, 2013.
B. To receive a manufacturer, distributor or wholesaler license, an applicant shall make application to the State Fire Marshal on a form prescribed by the State Fire Marshal. The application shall be accompanied by the required fee. An individual seeking a license as a sole proprietor or on behalf of a business entity shall be at least twenty-one (21) years of age and shall not have been convicted of or pled guilty or nolo contendere to any state or federal felony. In the case of a business seeking a license, no officer or member of its governing board shall have been convicted of or pled guilty or nolo contendere to any state or federal felony.
Nothing in this act shall be construed as applying to shipping, sale, possession or use of display fireworks when displayed by holders of a permit for a public display to be conducted in accordance with the rules and regulations of the State Fire Marshal Commission.
Applications for permits for display fireworks shall be submitted in writing prior to the date of display to the Authority Having Jurisdiction (AHJ) as defined by the NFPA 1123 where the display is to occur. If the display is in an area outside the jurisdiction of a municipality, application for the permit shall be submitted in writing to the Office of the State Fire Marshal ten (10) days prior to the date of the display. Every display shall be under the direction of a competent, responsible, licensed outdoor display operator, of legal age, and shall be conducted under the code of regulations as adopted by the State Fire Marshal Commission. The individual or organization applying for a permit shall submit to the AHJ evidence of a general liability insurance policy in an amount of not less than One Million Dollars ($1,000,000.00) or the amount set forth by the local governing authority. Before a permit is granted, a local fire inspector or an agent of the State Fire Marshal shall inspect and approve or reject the site of the display. No permit so granted shall be transferable.
Added by Laws 2011, c. 238, § 2, eff. May 1, 2012. Amended by Laws 2012, c. 369, § 3, emerg. eff. June 8, 2012.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-1637. Issuance of license.

If an applicant for an outdoor display operator license complies with the requirements of this act and the rules of the State Fire Marshal, the State Fire Marshal shall issue the license within sixty (60) days of receiving the application. The term of the license is three (3) years from the date of issuance. Each license issued shall contain a distinct number assigned to the particular operator. The State Fire Marshal shall maintain a list of all licensed operators. In this list, next to the operator's name, the State Fire Marshal shall insert the period of licensure and the operator's license number. The list of licensed operators shall be posted on the State Fire Marshal’s website.
Added by Laws 2011, c. 238, § 3, eff. May 1, 2012.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-1639. Revocation, suspension, refusal to grant or renew license.

The State Fire Marshal may refuse to grant, or may suspend, revoke, or refuse to renew, any license or certification held under the provisions of this act. The provisions of the Administrative Procedures Act shall govern all matters and procedures respective to hearings and judicial review of any contested case arising under this act.
Added by Laws 2011, c. 238, § 5, eff. May 1, 2012.