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SENATE FLOOR VERSION
April 6, 2021
ENGROSSED HOUSE
BILL NO. 2684 By: Echols of the House
and
Thompson of the Senate
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; a nd 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 used or
possessed in this state at the following rates:
1. One Dollar and forty-seven cents ($1.47) per liter, and a
proportionate rate on fractions thereof, on each liter of spirits;
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2. Nineteen cents ($0.19) per liter, and a proportionate rate
on fractions thereof, on eac h liter of wine;
3. Fifty-five cents ($0.55) pe r 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 proportionate rate on p ortions thereof,
on each barrel of beer; provide d, 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 e xcise 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 bev erages 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 within the state, u nless otherwise
provided by subparagraph b of th is paragraph,
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
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title or a winery maintaining a Direc t Wine Shipper's
Permit pursuant to Section 3 -106 of this title shall
be collected and remitted by the winery maintaining
the license or permit; and
2. The due and payable excise tax levied by this section shall
be remitted electronically simultaneously w ith tax returns
electronically filed with the Ok lahoma 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 Tax Commission and s hall 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 Commission no later than t he twentieth day of the
month immediately succee ding the month of shipment, importation or
first sale of the alcoholic beverages as provided in paragraph 1 of
this subsection.
C. For the purpose of collecting and remitting the excise tax
imposed under this section, the person liable for such tax is her eby
declared to be the agent of the state for such purposes.
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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 effec tive 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 a fter its passage and approval.
COMMITTEE REPORT BY: COMMITTEE ON FINANCE
April 6, 2021 - DO PASS