2023 Oklahoma Statutes › Title 37A. Alcoholic Beverage › §37A-5-101. Excise tax on alcoholic beverages.

A. Except as provided in this subsection, an excise tax is hereby levied and imposed upon all alcoholic beverages imported or manufactured, for sale, use or distribution, or used or possessed in this state at the following rates:
1. One Dollar and forty-seven cents ($1.47) per liter, and a proportionate rate on fractions thereof, on each liter of spirits;
2. Nineteen cents ($0.19) per liter, and a proportionate rate on fractions thereof, on each liter of wine;
3. Fifty-five cents ($0.55) per liter, and a proportionate rate on fractions thereof, on each liter of sparkling wine; and
4. Twelve Dollars and fifty cents ($12.50) per barrel (thirty-one (31) wine gallons) and a proportionate rate on portions thereof, on each barrel of beer; provided, beer manufactured in this state for export shall not be taxed.
B. The excise tax levied on alcoholic beverages except beer under subsection A of this section shall be paid as follows:
1. Payment of the excise tax levied by this section with respect to all alcoholic beverages, other than beer, shall be made as follows:
a.
the excise tax on all wine and spirits shall be collected and remitted by the Oklahoma wine and spirits wholesaler who purchases the alcoholic beverages for sale within the state, unless otherwise provided by subparagraph b of this paragraph,
b.
the excise tax on all wine shipped directly to a consumer by a winery maintaining a Winemaker Self-Distribution License pursuant to Section 2-105 of this title or a winery maintaining a Direct Wine Shipper's Permit pursuant to Section 3-106 of this title shall be collected and remitted by the winery maintaining this license or permit; and
2. The due and payable excise tax levied by this section shall be remitted electronically simultaneously with tax returns electronically filed with the Oklahoma Tax Commission using procedures prescribed by the Tax Commission. The tax returns shall be made under oath by the person liable for the tax on forms prescribed and provided by the Tax Commission and shall be accompanied by payment of the taxes due and any additional sums due as provided by this section. Invoices describing all alcoholic beverages as described in this section which are shipped into this state or which are first sold in this state shall be delivered to the Tax Commission immediately following shipment of liquors into the state or delivery to the first purchaser. Tax returns and payment of excise tax and other sums due shall be electronically filed with the Tax Commission no later than the twentieth day of the month immediately succeeding the month of shipment, importation or first sale of the alcoholic beverages as provided in paragraph 1 of this subsection.
C. For the purpose of collecting and remitting the excise tax imposed under this section, the person liable for such tax is hereby declared to be the agent of the state for such purposes.
D. Nothing herein shall be construed to impose an additional excise tax on alcoholic beverages held in inventory by wholesalers and retailers upon which the excise tax was paid prior to the effective date of any excise tax increase.
E. The retail sale of alcoholic beverages shall be subject to the sales tax statutes enacted by the Legislature.
Added by Laws 2016, c. 366, § 104, eff. Oct. 1, 2018. Amended by Laws 2017, c. 205, § 13, eff. Oct. 1, 2018; Laws 2021, c. 171, § 1, eff. July 1, 2021.
NOTE: Laws 2016, c. 366, was conditionally effective upon passage of State Question No. 792, Legislative Referendum No. 370, which was adopted at election held on Nov. 8, 2016.