Okla. Admin. Code § 710:23-1-14
Current through Vol. 42, No. 7, December 16, 2024
Printers who imprint the outline of the state of Oklahoma onto bingo paper or print U-Pik-Em bingo sets are "manufacturers" pursuant to Sections 402(18) and 426(D) of Title 3A of the Oklahoma Statutes and must comply with all applicable licensing and reporting requirements. In particular, printers must report to the Oklahoma Tax Commission the number of bingo faces or U-Pik-Em bingo sets printed, the series and serial numbers of the bingo faces, and the name, address, and ABLE license number of the licensed distributor for whom the bingo faces were imprinted. In the case of dual license holders, the printer shall invoice and report sales as provided by 710:23-1-9.
Okla. Admin. Code § 710:23-1-14