{"data":{"id":"us-ok/okla.-stat.-tit.-37a-37a-5-103","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 37A, § 37A-5-103","heading":"Excise tax exemptions","body":"A. The excise tax levied by Section 104 of this act shall not\n\napply to:\n\n1. Alcohol used exclusively for industrial purposes by the\n\nholder of an industrial license;\n\n2. Alcohol lawfully withdrawn and used free of tax under a tax-\n\nfree permit issued by the United States government;\n\n3. Alcoholic beverages used exclusively by licensed physicians\n\nand dentists in the bona fide practice of their professions or by\n\nlicensed pharmacists in compounding prescriptions;\n\n4. Beer, cider and wine made for personal use pursuant to a\n\npersonal use permit issued as provided in Section 70 of this act;\n\n5. Wine used exclusively for sacramental purposes in bona fide\n\nreligious ceremonies;\n\n6. Alcoholic beverages, not exceeding one (1) liter, imported\n\ninto this state by the possessor for his or her own personal use;\n\n7. Alcoholic beverages provided to attendees, free of charge,\n\nat charitable events licensed and approved by the ABLE Commission;\n\nand\n\n8. Mixed beverage and public event licensees which utilize the\n\nservices of a licensed caterer.\n\nB. As a condition precedent to the allowance of any exemption\n\nauthorized by subsection A of this section:\n\n1. If a license or permit is required by the Oklahoma Alcoholic\n\nBeverage Control Act, for such use, the person claiming any such\n\nexemption must have obtained from the ABLE Commission the license or\n\npermit authorizing such exempt use; and\n\n2. There must be furnished such proof of the exclusive use for\n\nsuch exempt purposes as the Oklahoma Tax Commission may require.","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":"5c4f8dd6a463dd2152a3dab18783af90739626db094f0757684338631d72fbdd","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-37a-37a-5-102","next":"us-ok/okla.-stat.-tit.-37a-37a-5-104"},"notice":"GroundRules: Original legal text. Not legal advice."}