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1000 N.W. Grand Boulevard, Suite. 140
Oklahoma City, Oklahoma 73118
(405) 286-3894 MAINLINE
(405) 286-4784 FAX
1-855-866-3894 TOLL FREE ANIMAL ABUSE AND UNLICENSED BREEDER HOTLINE.

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For answers to common questions below, just open the link.
1. Do I need worker's compensation insurance?
Oklahoma Department of Labor FAQ Page
Oklahoma Department of Labor Workers Compensation Page
2. What is a tax permit and how do I get it?
Oklahoma Tax Commission Home Page
Call (405) 521-3160
Recent questions about sales tax
Answers from the Oklahoma Tax Commission:
The current state tax rate is 4.5%. If the breeder is located in a city or county that also levied a sales tax, the applicable rate would be added to the state rate. The following link is to the current rate chart for all cities and counties and can be accessed on our web site: http://www.tax.ok.gov/ratechts.html.
The point of delivery determined whether to charge sales tax in Oklahoma. If the breeder delivers the dog outside the state, then the breeder does not charge Oklahoma tax. If the dog is delivered in Oklahoma, then the tax must be charged and collected.
Breeders are required to charge sales tax for sales to other breeders UNLESS the animal is purchased for resale AND breeder has a valid sales tax permit and presents the permit to the selling breeder.
3. What about rabies vaccinations, do I have to have them since my dogs are in an enclosed facility, and does a Veterinarian have to give them?
Letter from Oklahoma Department of Health on Rabies and Vaccinations
Oklahoma Department of Health Rabies Page
Title 59 O.S. § 698.2 of the Oklahoma Veterinary Practice Act provides,
“Direct Supervision” means:
a. directions have been given to a veterinary technician, nurse,
laboratory technician, intern, veterinary assistant or other
employee for medical care following the examination of an animal
by the licensed veterinarian responsible for the professional care of
the animal, or
b. that, under certain circumstances following the examination
of an animal by a licensed veterinarian responsible for the
professional care of the animal, the presence of the licensed
veterinarian on the premises in an animal hospital setting or in the
same general area in a range setting is required after directions
have been given to a veterinarian who has a certificate issued
pursuant to Section 698.8 of this title.
4. If I send in my application and haven't received my license, can I still operate?
Yes, you can still operate your business. Once an application is received you are considered to have a temporary license until your facility is inspected and granted your permanent license.
5. Do I need to have a Secretary of State Filing Number to fill out an application?
The Secretary of State Filing Number only applies to Corporations and LLC's, not sole proprietorships or unincorporated partnerships.
If you submit a question via our website, please provide your name and a valid E-mail address in order to receive a response.
Please use our toll-free hotline to report cases of animal abuse. To file a formal report or complaint, the calling party must leave their name, telephone number, location, and description of the abuse taking place.
1-855-866-3894
This number may also be used to report a suspected, unlicensed breeder.
For comments or interviews, please contact Board Chair Angel Soriano at Angel.Soriano@osbcpb.ok.gov