Okla. Stat. tit. 37A, § 37A-5-103: Excise tax exemptions

A. The excise tax levied by Section 104 of this act shall not

apply to:

1. Alcohol used exclusively for industrial purposes by the

holder of an industrial license;

2. Alcohol lawfully withdrawn and used free of tax under a tax-

free permit issued by the United States government;

3. Alcoholic beverages used exclusively by licensed physicians

and dentists in the bona fide practice of their professions or by

licensed pharmacists in compounding prescriptions;

4. Beer, cider and wine made for personal use pursuant to a

personal use permit issued as provided in Section 70 of this act;

5. Wine used exclusively for sacramental purposes in bona fide

religious ceremonies;

6. Alcoholic beverages, not exceeding one (1) liter, imported

into this state by the possessor for his or her own personal use;

7. Alcoholic beverages provided to attendees, free of charge,

at charitable events licensed and approved by the ABLE Commission;

and

8. Mixed beverage and public event licensees which utilize the

services of a licensed caterer.

B. As a condition precedent to the allowance of any exemption

authorized by subsection A of this section:

1. If a license or permit is required by the Oklahoma Alcoholic

Beverage Control Act, for such use, the person claiming any such

exemption must have obtained from the ABLE Commission the license or

permit authorizing such exempt use; and

2. There must be furnished such proof of the exclusive use for

such exempt purposes as the Oklahoma Tax Commission may require.