Retailing is defined as publicly selling tangible products or goods to customers from the general public for their final use or consumption. Examples of retail businesses are local stores that sell clothing, shoes, food (including grocery & convenience stores, plus restaurants), auto parts, fuel, jewelry, home appliances, furniture & accessories, hardware, etc. State laws require that retail businesses in Oklahoma must charge and collect taxes on their sales to state customers and remit these taxes to the Oklahoma Tax Commission (OTC).

A retail business may sell items that require only a general sales tax permit from OTC. Or it may sell other items, such as cigarettes, beer and motor fuels that will require special sales tax permits and additional requirements from the agency.

Owners of businesses located in Oklahoma that make online retail sales to customers in the state are also required to obtain a sales tax permit and set up an account to collect and remit sales taxes.

For business owners to obtain many of the items required from OTC, the agency has paper copies at its offices and downloadable, instructional documents or packets on its website with the needed information and application forms. For example, the Oklahoma Business Registration Packet or Packet A contains information and the forms to apply for a sales tax permit or to set up an income tax withholding account. In addition, an application for many items can also now be made online from OTC’s website and be obtained within five days, while applying by mail might take six to eight weeks. If a permit or account item is needed faster than five days, then the business owner can, physically, go into the Oklahoma City OTC office to apply and obtain the needed items the same day.

For retailers to sell meat, eggs or dairy products, additional permits or licenses are required from the Oklahoma Department of Agriculture, Food and Forestry (ODAFF).