IPCPR Legislative | Operating Your Business in Oklahoma

Operating Your Business in Oklahoma

oklahoma

Operating Your Business in Oklahoma

Every wholesaler of tobacco products in Oklahoma must obtain a Wholesale Tobacco License from the Oklahoma Tax Commission by filing the Oklahoma Business Registration Application (Packet A), the Oklahoma Business Registration Packet for Cigarette and Tobacco Licensing (Packet C), an Unstamped Tobacco Products Tax Bond (Form BT-162) in the amount of $25,000, and a $250 application fee. Wholesale Tobacco Licenses are valid for one year from the date of issue and must be renewed annually by filing the same forms.

 

Okla. Stat. tit. 68, § 415(A)

 

Every tobacco products distributing agent must obtain a Tobacco Distributing Agent License by filing the Oklahoma Business Registration Application (Packet A), the Oklahoma Business Registration Packet for Cigarette and Tobacco Licensing (Packet C), an Unstamped Tobacco Products Tax Bond (Form BT-162) in the amount of $25,000, and a $100 application fee. Tobacco Distributing Agent Licenses are valid for one year from the date of issue and must be renewed annually by filing the same forms.

 

Okla. Stat. tit. 68, § 415(D)

 

Every retailer of tobacco products in Oklahoma must obtain a Retail Tobacco License by filing the Oklahoma Business Registration Application (Packet A), the Oklahoma Business Registration Packet for Cigarette and Tobacco Licensing (Packet C), an Unstamped Tobacco Products Tax Bond (Form BT-162) in the amount of $25,000, and a $30 application fee. Retail Tobacco Licenses are valid for 3 years from the date of issue, provided that the retailer timely files reports and remits the appropriate taxes due. Licenses may be renewed by filing the same forms.

 

Okla. Stat. tit. 68, § 415(B)

 

Each truck or vehicle from which cigars or tobacco products are sold will be considered a place of business and required to obtain a Wholesale Tobacco License and an Unstamped Tobacco Products Tax Bond (Form BT-162) in the amount of $500.

 

Okla. Stat. tit. 68, § 414

 

Every manufacturer, wholesaler, jobber, and distributor licensed by the Oklahoma Tax Commission to possess, use, or in any manner deal with untaxed tobacco products must file an Oklahoma Tobacco Products Tax Return (Form TOB50001) and supplemental attachments on or before the 15th day of each month, along with payment for taxes due. Retailers or consumers purchasing tobacco products and cigars from the shipper or seller through an agent are also required to file Form TOB50001.

 

Okla. Stat. tit. 68, § 413(B)

 

The prohibition on smoking does not apply to stand-alone bars, stand-alone taverns, or cigar bars, which are defined as establishment that derive more than 60% of their gross receipts, subject to verification by competent authority, from the sale of alcoholic beverages and low-point beer, admit no person under 21 years of age (except for members of a musical band), and are not located within, or do not share any common entryway or common indoor area with, any other enclosed indoor workplace, including a restaurant. However, Oklahoma law does not provide a specific application procedure to qualify for exemption from the smoking ban.

 

Okla. Stat. tit. 21, § 1247(F)
Okla. Stat. tit. 63, § 1-1522(9)

 

No agency or other political subdivision of the state, including municipalities, counties, or any agency thereof, may adopt any order, ordinance, rule or regulation concerning the sale, purchase, distribution, advertising, sampling, promotion, display, possession, licensing, or taxation of tobacco products or vapor products, except as provided in Section 1511 of Title 68 of the Oklahoma Statutes, Section 1-1521 et seq. of Title 63 of the Oklahoma Statutes and Section 1247 of Title 21 of the Oklahoma Statutes.

 

Okla. Stat. tit. 37, § 600.10

Oklahoma Tax Commission: Business Tax Forms
http://www.tax.ok.gov/btforms.html

 

Packet A: Oklahoma Business Registration Application
http://www.tax.ok.gov/forms/busregpk.pdf

 

Packet C: Oklahoma Business Registration Packet for Cigarette and Tobacco Licensing
http://www.tax.ok.gov/btforms/PktC.pdf

 

Form BT-162: Unstamped Tobacco Products Tax Bond
http://www.tax.ok.gov/btforms/BT-162.pdf

 

Oklahoma Tax Commission: Cigarette and Tobacco Forms
http://www.tax.ok.gov/cigforms.html

 

Form TOB50001: Oklahoma Tobacco Products Tax Return
http://www.tax.ok.gov/btforms/TOB50001.pdf

CONTACT IPCPR LEGISLATIVE
Questions? Comments? Interested in Getting Involved? Contact the IPCPR Legislative Team!
CONTACT US
Thank You. We will contact you as soon as possible.