Direction say.
Surface must be dry and free of old finishes in poor condition, wax, grease, polish, dirt or other foreign matter.

Sand to obtain a smooth, uniform surface. Remove all dust with a cloth dampened with mineral spirits.

If desired, apply stain, such as Minwax® Wood Finish™, following the label directions for application instructions and dry times.
Shake Wipe-On Poly container thoroughly before use.
Put a liberal amount of Wipe-On Poly on a clean, soft, lint-free cloth and rub into the wood.
Allow to dry at least 2-3 hours. Sand entire surface lightly with very fine sandpaper (220 grit) or fine steel wool. Remove all sanding dust.
Apply a second coat in the same manner as the first. If a third coat is desired, repeat Step 6 before application.
Allow final coat to dry 24 hours before normal use.

It is oil based and they have you remove dust with MINERAL SPIRITS, I have use it over oil and had no problem. I have used Minwax and Watco, I like Watco best but can be hard to find .