A. Any person, firm or corporation desiring to become a scrap metal dealer shall be required to obtain a sales tax permit as provided by Section 1364 of Title 68 of the Oklahoma Statutes, from the Oklahoma Tax Commission, for each scrap metal yard owned or operated by such person, firm or corporation. B. The Tax Commission shall maintain a list of scrap metal dealers to whom sales tax permits have been issued and such list shall be made available for public inspection. C. The Tax Commission shall not deny any person, firm or corporation desiring a sales tax permit for the purpose of scrap metal dealing due to insufficient quantity or dollar value of sales necessary to warrant such permit. D. The Tax Commission is authorized to promulgate any rules necessary to implement the provisions of this act.
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