Oklahoma Code § 68-345

Title 68. Revenue And Taxation: Licenses required
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After the effective date of this act, no person shall engage in
or conduct the business of purchasing for resale or selling
cigarettes without having first obtained the appropriate license for
that purpose.
All such licenses shall be issued by the Commission which shall
make rules and regulations respecting applications therefor and
issuance thereof.
A wholesaler or retailer who sells or intends to sell cigarettes
at one, two or more places of business shall be required to obtain a
separate license for each place of business.
Any person licensed only as a wholesaler shall not operate as a
retailer unless the appropriate license therefor is first secured,
and any person licensed only as a retailer shall not operate as a
wholesaler unless the appropriate license therefor is first secured.

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