Oklahoma 2022 Regular Session

Oklahoma House Bill HB2684 Compare Versions

Version 1 (Old)

Version 2 (New)

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1		-	An Act
2		-	ENROLLED HOUSE
3		-	BILL NO. 2684 By: Echols of the House
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	3	+	Req. No. 8269 Page 1 1
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	27	+
	28	+	STATE OF OKLAHOMA
	29	+
	30	+	1st Session of the 58th Legislature (2021)
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	32	+	CONFERENCE COMMITTEE
	33	+	SUBSTITUTE
	34	+	FOR ENGROSSED
	35	+	HOUSE BILL NO. 2684 By: Echols of the House
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5	37		and
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7	39		Thompson of the Senate
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	46	+	CONFERENCE COMMITTEE SUBSTITUTE
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14	48		An Act relating to a lcoholic beverages; amending
15	49		Section 111, Chapter 366, O.S.L. 2016, as amended by
16	50		Section 27, Chapter 322, O.S.L. 2019 (37A O.S. Supp.
17	51		2020, Section 5-108), which relates to the reporting
18	52		method of excise tax on beer; specifying when excise
19	53		tax for beer sales are due and who they are to be
20	54		paid by; providing an effective date; and declaring
21	55		an emergency.
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26		-	SUBJECT: Alcoholic beverages
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28	60		BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
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30	61		SECTION 1. AMENDATORY Section 111, Chapter 366, O.S.L.
31	62		2016, as amended by Section 27, Chapter 322, O.S.L. 2019 (37A O.S.
32	63		Supp. 2020, Section 5 -108), is amended to read as follows:
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34	64		Section 5-108. A. The Oklahoma Tax Commission shall promulgate
35	65		rules to implement a reporting method of taxing all alcoholic
36	66		beverages sold or delivered in this state to eliminate the use of
37	67		any type of stamps.
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	69	+	Req. No. 8269 Page 2 1
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39	94		B. Payment Except as otherwise provided by subsection C of this
40	95		Section, payment of the excise tax levied by the Oklahoma Alcoholic
41	96		Beverage Control Act, with respect to beer shall be made by the
42	97		manufacturer or brewer as to all beer produced by such brewer within
43	98		the state for sale within this state, and shall be made by the
44	99		importing manufacturer or beer distributor who is the original
45	100		consignee of beer manufactured or produced out side of this state as
46		-	to all beer imported into this state by such importing licensee. It ~~ENR. H. B. NO. 2684 Page 2~~
	101	+	to all beer imported into this state by such importing licensee. It
47	102		is the duty of each Oklahoma licensed brewer with respect to beer
48	103		produced by such brewer within this state, and of each Oklahoma
49	104		licensed beer distributor as to bee r produced outside of this state
50	105		and imported into this state by such beer distributor, to pay the
51	106		excise tax on such beer to the Oklahoma Tax Commission as
52	107		hereinafter provided.
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54	108		C. A brewer that distributes beer produced by the brewer within
55	109		the state without making delivery of beer to a person or entity
56	110		licensed as a beer distributor pursuant to the Oklahoma Alcoholic
57	111		Beverage Control Act and which distributes the beer so produced
58	112		within the state only through the same legal entity holding a brewer
59	113		license, small brewer license, or brewpub license shall make payment
60	114		of the excise tax levied by the Oklahoma Alcoholic Beverage Control
61	115		Act with respect to sales of beer made by the brewer for consumption
62	116		on the premises and off the premises at which the beer is
63	117		manufactured by the brewer, or such other premises as permitted by
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64	144		law, and beer distributed through the legal entity holding the
65	145		brewer license, small brewer license, or brewpub license. If
66	146		distribution of beer is made by an entity holding a beer
67	147		distributor’s license, the payment of the excise tax shall be made
68	148		by the entity making such distribution.
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70	149		D. Notwithstanding any other provision of law, the tax levied
71	150		by the Oklahoma Alcoholic Beverage Control Act shall be part of the
72	151		gross proceeds or gros s receipts from the sale of alcoholic
73	152		beverages, as those terms are defined in paragraph 12 of Section
74	153		1352 of Title 68 of the Oklahoma Statutes.
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76	154		SECTION 2. This act shall become effective July 1, 2021.
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78	155		SECTION 3. It being immediately necessary for the preservation
79	156		of the public peace, health or safety, an emergency is hereby
80	157		declared to exist, by reason whereof this act shall take effect and
81	158		be in full force from and after its passage and approval.
82		-	ENR. H. B. NO. 2684 Page 3
83		-	Passed the House of Representatives the 24th day of May, 2021.
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88		-	Presiding Officer of the House
89		-	of Representatives
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92		-	Passed the Senate the 26th day of May, 2021.
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97		-	Presiding Officer of the Senate
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101		-	OFFICE OF THE GOVERNOR
102		-	Received by the Office of the Governor this ____________________
103		-	day of ___________________, 20_______, at _______ o'clock _______ M.
104		-	By: _____________________ ____________
105		-	Approved by the Governor of the State of Oklahoma this _________
106		-	day of ___________________, 20_______, at _______ o'clock _______ M.
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108		-
109		-	_________________________________
110		-	Governor of the State of Oklahoma
111		-
112		-	OFFICE OF THE SECRETARY OF STATE
113		-	Received by the Office of the Secretary of State this __________
114		-	day of ___________________, 20_______, at _______ o'clock _______ M.
115		-	By: _________________________________
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