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STATE OF OKLAHOMA
1st Session of the 58th Legislature (2021)
COMMITTEE SUBSTITUTE
FOR
HOUSE BILL NO. 2684 By: Echols
COMMITTEE SUBSTITUTE
An Act relating to alcoholic beverages; amending
Section 104, Chapter 366, O.S.L. 2016, as amended by
Section 13, Chapter 205, O.S.L. 2017 (37A O.S. Supp.
2020, Section 5-101), which relates to excise
taxation upon alcoholic beverages; modifying
provisions related to incident of tax; requiring
remittance of tax by designated license holders;
providing an effective date; and declaring an
emergency.
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. AMENDATORY Section 104, Chapter 366, O.S.L.
2016, as amended by Section 13, Chapter 205, O.S.L. 2017 (37A O .S.
Supp. 2020, Section 5 -101), is amended to read as follows:
Section 5-101. A. Except as provided in this subsection, an
excise tax is hereby levied and imposed upon all alcoholic beverages
imported or manufactured, for sale, use or distribution, or us ed or
possessed in this state at the following rates:
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1. One Dollar and forty -seven cents ($1.47) per liter, and a
proportionate rate on fractions thereof, on each liter of spirits;
2. Nineteen cents ($0.19) per liter, and a proportionate rate
on fractions thereof, on each liter of wine;
3. Fifty-five cents ($0.55) per liter, and a proportionate rate
on fractions thereof, on each liter of sparkling wine; and
4. Twelve Dollars and fifty cents ($12.50) per barrel (thirty -
one (31) wine gallons) and a propo rtionate rate on portions thereof,
on each barrel of beer; provided, beer manufactured in this state
for export shall not be taxed.
B. The excise tax levied on alcoholic beverages except beer
under subsection A of this section shall be paid as follows:
1. Payment of the excise tax levied by this section with
respect to all alcoholic beverages, other than beer, shall be made
by the person shipping the same into Oklahoma, or in the case of
direct imports from foreign countries by the importer, or in the
case of alcoholic beverages manufactured in Oklahoma by the first
seller thereof as follows:
a. the excise tax on all wine and spirits shall be
collected and remitted by the Oklahoma wine and
spirits wholesaler who purchases the alcoholic
beverages for sale w ithin the state, unless otherwise
provided by subparagraph b of this paragraph,
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b. the excise tax on all wine shipped directly to a
consumer by a winery maintaining a Winemaker Self -
Distribution License pursuant to Section 2 -105 of this
title or a winery maintaining a Direct Wine Shipper's
Permit pursuant to Section 3 -106 of this title shall
be collected and remitted by the winery maintaining
this license or permit ; and
2. The due and payable excise tax levied by this section shall
be remitted electronical ly simultaneously with tax returns
electronically filed with the Oklahoma Tax Commission using
procedures prescribed by the Tax Commission. The tax returns shall
be made under oath by the person liable for the tax on forms
prescribed and provided by the T ax Commission and shall be
accompanied by payment of the taxes due and any additional sums due
as provided by this section. Invoices describing all alcoholic
beverages as described in this section which are shipped into this
state or which are first sold in this state shall be delivered to
the Tax Commission immediately following shipment of liquors into
the state or delivery to the first purchaser. Tax returns and
payment of excise tax and other sums due shall be electronically
filed with the Tax Commiss ion no later than the twentieth day of the
month immediately succeeding the month of shipment, importation or
first sale of the alcoholic beverages as provided in paragraph 1 of
this subsection.
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C. For the purpose of collecting and remitting the excise ta x
imposed under this section, the person liable for such tax is hereby
declared to be the agent of the state for such purposes.
D. Nothing herein shall be construed to impose an additional
excise tax on alcoholic beverages held in inventory by wholesalers
and retailers upon which the excise tax was paid prior to the
effective date of any excise tax increase.
E. The retail sale of alcoholic beverages shall be subject to
the sales tax statutes enacted by the Legislature.
SECTION 2. This act shall become effective July 1, 2021.
SECTION 3. It being immediately necessary for the preservation
of the public peace, health or safety, an emergency is hereby
declared to exist, by reason whereof this act shall take effect and
be in full force from and after its passage and approval.
58-1-7607 JL 02/18/21