An Act
ENROLLED HOUSE
BILL NO. 2684 By: Echols of the House
and
Thompson of the Senate
An Act relating to alcoholic beverages; amending
Section 111, Chapter 366, O.S.L. 2016, as amended by
Section 27, Chapter 322, O.S.L. 2019 (37 A O.S. Supp.
2020, Section 5-108), which relates to the reporting
method of excise tax on beer; specifying when excise
tax for beer sales are due and who they are to be
paid by; providing an effective date; and declaring
an emergency.
SUBJECT: Alcoholic beverages
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. AMENDATORY Section 111, Chapter 366, O.S.L.
2016, as amended by Section 27, Chapter 322, O.S.L. 2019 (37 A O.S.
Supp. 2020, Section 5 -108), is amended to read as follows:
Section 5-108. A. The Oklahoma Tax Commission shall promulgate
rules to implement a reporting method of taxing all alcoholic
beverages sold or delivered in this state to eliminate the use of
any type of stamps.
B. Payment Except as otherwise provided b y subsection C of this
section, payment of the excise tax levied by the Oklahoma Alcoholic
Beverage Control Act, with respect to beer shall be made by the
manufacturer or brewer as to all beer produced by such brewer within
the state for sale within this s tate, and shall be made by the
importing manufacturer or beer distributor who is the original
consignee of beer manufactured or produced outside of this state as
to all beer imported into this state by such importing licensee. It ENR. H. B. NO. 2684 Page 2
is the duty of each Oklah oma licensed brewer with respect to beer
produced by such brewer within this state, and of each Oklahoma
licensed beer distributor as to beer produced outside of this state
and imported into this state by such beer distributor, to pay the
excise tax on such beer to the Oklahoma Tax Commission as
hereinafter provided.
C. A brewer that distributes beer produced by the brewer within
the state without making delivery of beer to a person or entity
licensed as a beer distributor pursuant to the Oklahoma Alcohol ic
Beverage Control Act and which distributes the beer so produced
within the state only through the same legal entity holding a brewer
license, small brewer license, or brewpub license shall make payment
of the excise tax levied by the Oklahoma Alcoholic Beverage Control
Act with respect to sales of beer made by the brewer for consumption
on the premises and off the premises at which the beer is
manufactured by the brewer, or such other premises as permitted by
law, and beer distributed through the legal e ntity holding the
brewer license, small brewer license, or brewpub license. If
distribution of beer is made by an entity holding a beer
distributor’s license, the payment of the excise tax shall be made
by the entity making such distribution.
D. Notwithstanding any other provision of law, the tax levied
by the Oklahoma Alcoholic Beverage Control Act shall be part of the
gross proceeds or gross receipts from the sale of alcoholic
beverages, as those terms are defined in paragraph 12 of Section
1352 of Title 68 of the Oklahoma Statutes.
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.
ENR. H. B. NO. 2684 Page 3
Passed the House of Representatives the 24th day of May, 2021.
Presiding Officer of the House
of Representatives
Passed the Senate the 26th day of May, 2021.
Presiding Officer of the Senate
OFFICE OF THE GOVERNOR
Received by the Office of the Governor this ____________________
day of ___________________, 20_______, at _______ o'clock _______ M.
By: _____________________ ____________
Approved by the Governor of the State of Oklahoma this _________
day of ___________________, 20_______, at _______ o'clock _______ M.
_________________________________
Governor of the State of Oklahoma
OFFICE OF THE SECRETARY OF STATE
Received by the Office of the Secretary of State this __________
day of ___________________, 20_______, at _______ o'clock _______ M.
By: _________________________________