SB 687 Summary

• Amends fireworks regulations in Oklahoma law (68 O.S. 2001, Sections 1625 and 1634) to update license fee procedures and sales tax requirements.

• Updates the deadline for fireworks license fees to be due on or before March 1 of each year, removing outdated transition language from 1981.

• Clarifies that all fireworks sales to consumers by wholesalers, distributors, manufacturers, and retailers are subject to Oklahoma sales tax with no exemptions allowed.

• Requires all retail firework locations to obtain and prominently display a valid sales tax permit issued by the Oklahoma Tax Commission, making it immediately available for public inspection.

• Effective July 1, 2011, with an emergency clause allowing immediate implementation upon passage and approval.