Oklahoma § 68-1634 - Sales tax on fireworks - Tax permit
Full text of Oklahoma Oklahoma Statutes § 68-1634 — Sales tax on fireworks - Tax permit, with citation guidance and answers to common questions.
§ 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
Oklahoma Statutes - Title 68. Revenue and Taxation
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.
Source: official Oklahoma text · Last verified 2026-08-27
Frequently Asked Questions About Oklahoma § 68-1634
What does Oklahoma Statutes § 68-1634 cover?
Section 68-1634 ("Sales tax on fireworks - Tax permit") is part of the Oklahoma Statutes, the codified statutory law of Oklahoma. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Oklahoma § 68-1634?
A common citation format is "Oklahoma Statutes § 68-1634" (Oklahoma). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Oklahoma law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Oklahoma official source linked on this page or consult a licensed Oklahoma attorney.
How does Oklahoma § 68-1634 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Oklahoma can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Oklahoma.