Oklahoma § 68-1363 - Classification of vendors

§ 68-1363. Classification of vendors

Classification of vendors.

For the purpose of this article, all vendors are classified into

five groups:

1. Group One, vendors who are regularly and continuously

engaged in a business at an established place of business and make

sales subject to this article;

2. Group Two, vendors who occasionally make sales or become

subject to this article;

3. Group Three, vendors who are transient persons, firms or

corporations and make seasonal sales or in any manner become subject

to this article, or vendors, either within or without this state,

who make sales, subject to this article, through peddlers,

solicitors or other salesmen who do not have established places of

business in this state;

4. Group Four, vendors who continuously, regularly or

systematically engage in retail sales to the Oklahoma consumer by

solicitation through display of products by advertisement in

newspapers, or radio or television media located in this state and

make sales subject to this article; or vendors who continuously,

regularly or systematically engage in retail sales to the consumer

within Oklahoma by solicitation by advertisement through mail order

or catalog publications; and

5. Group Five, vendors who hold a valid license pursuant to

Section 33 of this act remitting sales tax based upon the use of

motor fuel or diesel fuel as a sale defined pursuant to Section 1352

of this title.

Added by Laws 1981, c. 313, § 2, emerg. eff. June 29, 1981. Amended

by Laws 1986, c. 41, § 7, operative July 1, 1986; Laws 1989, c. 167,

§ 7, eff. July 1, 1989; Laws 1991, c. 342, § 18, emerg. eff. June

15, 1991; Laws 1996, c. 345, § 64, eff. Oct. 1, 1996.