The provisions of this Subchapter have been promulgated for the purpose of compliance with the Oklahoma Administrative Procedures Act, 75 O.S. § 250 et seq, and to facilitate the implementation, administration, and enforcement of Section 254.1 of Title 3 of the Oklahoma Statutes, which requires that any person engaged in the business of selling, or serving in the capacity of, or acting as, a dealer of new or used aircraft in this state first obtain a license from the Oklahoma Tax Commission.
Okla. Admin. Code § 710:15-2-1