Okla. Stat. tit. 37A, § 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.