Do You Need a Seller’s Permit in Oklahoma?
You need to have an Oklahoma wholesale license if your business is involved in the sale of tangible personal property on an ongoing basis. This includes virtually anything that can be seen, felt, weighed, or measured. Sales of water, electricity, gas, and computer software are all included under this definition. Businesses engaged in providing sales of taxable services are also subject to this requirement to hold a valid Oklahoma seller’s permit.
Remote (out-of-state) sellers who generate more than $100,000 in sales of taxable merchandise per year in Oklahoma must register for a permit as well.
An Oklahoma seller’s permit is not needed for a “casual” sale carried out on an occasional basis, but it is necessary to file a report with the state when such a sale is made.
Keep in mind that the sales of certain types of products, such as beer, cigarettes, and motor fuels, require a specialized type of wholesale license in Oklahoma that must be applied for separately.
