Revenue and taxation; sales tax; sales for resales; procedures; effective date.

HB 1582 requires businesses purchasing goods for resale to obtain a free "Sale for Resale" permit from Oklahoma's Tax Commission. Vendors must honor these permits and can verify their validity through an official electronic system, which creates a presumption of valid exemption. The law affects businesses buying inventory tax-free for resale (not end consumers), mandating permits for each business location (with multiple locations allowed under one permit). Permits expire annually on June 30, and vendors who fail to verify permits or claim exemption without one face misdemeanor penalties. The bill takes effect June 1, 2026.