Okla. Admin. Code § 710:20-1-2
The following words and terms, when used in this Chapter, shall have the following meaning, unless the context clearly indicates otherwise:
"Commission" and"Tax Commission" mean the Oklahoma Tax Commission.
"Distributor" means and includes a manufacturer, distiller, winemaker, rectifier, bottler, importer, broker and nonresident seller of distilled spirits, cordials, specialties and all other alcoholic beverages who makes sales of such alcoholic beverages in this State or who causes such products to be shipped into this State F.O.B. manufacturer's warehouse or point from which such license holder will make shipment, whether or not such sales are consummated within or without this State.
"Licensed distributor" and "Licensed wholesaler" mean any distributor or wholesaler who holds a valid license issued by the Alcoholic Beverage Laws Enforcement (ABLE) Commission and a valid permit issued by the Oklahoma Tax Commission.
"Month" means calendar month, the period from the first day of the month to the last day, according to the established order of the division of time into years, months, weeks and days commonly recognized in the United States.
"Person" means and includes any individual, person, partnership, firm, association, corporation or other legal entity.
"Storage of alcoholic beverages in transit" means alcoholic beverages caused to be shipped into this state and stored in an alcoholic beverage warehouse, licensed and bonded by the Alcoholic Beverage Laws Enforcement (ABLE) Commission, as alcoholic beverages in transit.
"Tax remitter" means the licensed wholesaler or any other person required to collect, report and remit the tax levied on alcoholic beverages.
"Taxpayer" means the licensed wholesaler, retail dealer, retail dealer/manufacturer, or any other person liable to pay the excise tax levied on alcoholic beverages or the mixed beverage gross receipts tax levied on sale of alcoholic beverages by the individual drink. [See: 37A O.S. §§ 1-103, 5-101 and 5-105]
Okla. Admin. Code § 710:20-1-2