{"data":{"id":"us-ok/okla.-stat.-tit.-37a-37a-5-108","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 37A, § 37A-5-108","heading":"Promulgation of rules to implement reporting method of","body":"taxing - Payment of excise tax on beer.\n\nA. The Oklahoma Tax Commission shall promulgate rules to\n\nimplement a reporting method of taxing all alcoholic beverages sold\n\nor delivered in this state to eliminate the use of any type of\n\nstamps.\n\nB. Except as otherwise provided by subsection C of this\n\nsection, payment of the excise tax levied by the Oklahoma Alcoholic\n\nBeverage Control Act, with respect to beer shall be made by the\n\nmanufacturer or brewer as to all beer produced by such brewer within\n\nthe state for sale within this state, and shall be made by the\n\nimporting manufacturer or beer distributor who is the original\n\nconsignee of beer manufactured or produced outside of this state as\n\nto all beer imported into this state by such importing licensee. It\n\nis the duty of each Oklahoma licensed brewer with respect to beer\n\nproduced by such brewer within this state, and of each Oklahoma\n\nlicensed beer distributor as to beer produced outside of this state\n\nand imported into this state by such beer distributor, to pay the\n\nexcise tax on such beer to the Oklahoma Tax Commission as\n\nhereinafter provided.\n\nC. A brewer that distributes beer produced by the brewer within\n\nthe state without making delivery of beer to a person or entity\n\nlicensed as a beer distributor pursuant to the Oklahoma Alcoholic\n\nBeverage Control Act and which distributes the beer so produced\n\nwithin the state only through the same legal entity holding a brewer\n\nlicense, small brewer license, or brewpub license shall make payment\n\nof the excise tax levied by the Oklahoma Alcoholic Beverage Control\n\nAct with respect to sales of beer made by the brewer for consumption\n\non the premises and off the premises at which the beer is\n\nmanufactured by the brewer, or such other premises as permitted by\n\nlaw, and beer distributed through the legal entity holding the\n\nbrewer license, small brewer license, or brewpub license. If\n\ndistribution of beer is made by an entity holding a beer\n\ndistributor’s license, the payment of the excise tax shall be made\n\nby the entity making such distribution.\n\nD. Notwithstanding any other provision of law, the tax levied\n\nby the Oklahoma Alcoholic Beverage Control Act shall be part of the\n\ngross proceeds or gross receipts from the sale of alcoholic\n\nbeverages, as those terms are defined in paragraph 12 of Section\n\n1352 of Title 68 of the Oklahoma Statutes.","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":"f90456d79d0f764e48b0d2c5eb8cd2ae08d88284c32ca9c09a621080266c80f6","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-37a-37a-5-107","next":"us-ok/okla.-stat.-tit.-37a-37a-5-109"},"notice":"GroundRules: Original legal text. Not legal advice."}