{"data":{"id":"us-ok/okla.-stat.-tit.-37a-37a-5-101","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 37A, § 37A-5-101","heading":"Excise tax on alcoholic beverages","body":"A. Except as provided in this subsection, an excise tax is\n\nhereby levied and imposed upon all alcoholic beverages imported or\n\nmanufactured, for sale, use or distribution, or used or possessed in\n\nthis state at the following rates:\n\n1. One Dollar and forty-seven cents ($1.47) per liter, and a\n\nproportionate rate on fractions thereof, on each liter of spirits;\n\n2. Nineteen cents ($0.19) per liter, and a proportionate rate\n\non fractions thereof, on each liter of wine;\n\n3. Fifty-five cents ($0.55) per liter, and a proportionate rate\n\non fractions thereof, on each liter of sparkling wine; and\n\n4. Twelve Dollars and fifty cents ($12.50) per barrel (thirty-\n\none (31) wine gallons) and a proportionate rate on portions thereof,\n\non each barrel of beer; provided, beer manufactured in this state\n\nfor export shall not be taxed.\n\nB. The excise tax levied on alcoholic beverages except beer\n\nunder subsection A of this section shall be paid as follows:\n\n1. Payment of the excise tax levied by this section with\n\nrespect to all alcoholic beverages, other than beer, shall be made\n\nas follows:\n\na. the excise tax on all wine and spirits shall be\n\ncollected and remitted by the Oklahoma wine and\n\nspirits wholesaler who purchases the alcoholic\n\nbeverages for sale within the state, unless otherwise\n\nprovided by subparagraph b of this paragraph,\n\nb. the excise tax on all wine shipped directly to a\n\nconsumer by a winery maintaining a Winemaker Self-\n\nDistribution License pursuant to Section 2-105 of this\n\ntitle or a winery maintaining a Direct Wine Shipper's\n\nPermit pursuant to Section 3-106 of this title shall\n\nbe collected and remitted by the winery maintaining\n\nthis license or permit; and\n\n2. The due and payable excise tax levied by this section shall\n\nbe remitted electronically simultaneously with tax returns\n\nelectronically filed with the Oklahoma Tax Commission using\n\nprocedures prescribed by the Tax Commission. The tax returns shall\n\nbe made under oath by the person liable for the tax on forms\n\nprescribed and provided by the Tax Commission and shall be\n\naccompanied by payment of the taxes due and any additional sums due\n\nas provided by this section. Invoices describing all alcoholic\n\nbeverages as described in this section which are shipped into this\n\nstate or which are first sold in this state shall be delivered to\n\nthe Tax Commission immediately following shipment of liquors into\n\nthe state or delivery to the first purchaser. Tax returns and\n\npayment of excise tax and other sums due shall be electronically\n\nfiled with the Tax Commission no later than the twentieth day of the\n\nmonth immediately succeeding the month of shipment, importation or\n\nfirst sale of the alcoholic beverages as provided in paragraph 1 of\n\nthis subsection.\n\nC. For the purpose of collecting and remitting the excise tax\n\nimposed under this section, the person liable for such tax is hereby\n\ndeclared to be the agent of the state for such purposes.\n\nD. Nothing herein shall be construed to impose an additional\n\nexcise tax on alcoholic beverages held in inventory by wholesalers\n\nand retailers upon which the excise tax was paid prior to the\n\neffective date of any excise tax increase.\n\nE. The retail sale of alcoholic beverages shall be subject to\n\nthe sales tax statutes enacted by the Legislature.","path":["OK Code","Title 37A"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os37A.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"462809531ac54fa77a19f8e75fd2ed3e88d5d5a4184d20a2eb9fb59c75a145af","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-37a-37a-4-106","next":"us-ok/okla.-stat.-tit.-37a-37a-5-102"},"notice":"GroundRules: Original legal text. Not legal advice."}