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STATE OF OKLAHOMA
2nd Session of the 58th Legislature (2022 )
HOUSE BILL 3638 By: Dempsey
AS INTRODUCED
An Act relating to revenue and taxation ; amending 37A
O.S. 2021, Section 5 -101, which relates to alcohol
excise tax; exempting certain spirits from tax; and
providing an effective date .
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. AMENDATORY 37A O.S. 2021, 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 ;
provided, spirits manufactured in this state for export shall not be
taxed;
2. Nineteen cents ($0.19) per liter, and a proportionate rate
on fractions thereof, on each liter of wine;
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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 proportionate rate on po rtions 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 ex cise tax levied by this section with
respect to all alcoholic beverages, other than beer, shall be mad e
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 alco holic
beverages for sale within the state, unless otherwise
provided by subparagraph b of this paragra ph,
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
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2. The due and payable excise tax levied by this section shal l
be remitted electronically simultaneously with tax returns
electronically filed with the Oklahoma Ta x 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 shall be
accompanied by payment of the taxes due and any a dditional 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 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.
C. For the purpose of collecting a nd remitting the excise tax
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 i n inventory by wholesalers
and retailers upon which the excise tax was paid prior to the
effective date of any excise tax increase.
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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 November 1, 2022.
58-2-9730 AQH 12/14/21