Okla. Stat. tit. 37A, § 37A-5-102: Intent of excise tax

The excise tax levied by the Alcoholic Beverages Governance Act

is hereby declared and intended to be a direct tax upon the ultimate

retail consumer of alcoholic beverages in this state, and when such

tax is paid by, or collected from, any other person, as herein

provided for, such payment shall be considered as an advance payment

for convenience and facility only, and such tax shall thereafter be

added to the price of such alcoholic beverages and recovered from

the ultimate retail consumer thereof.