Oklahoma 2022 Regular Session

Oklahoma House Bill HB3638 Compare Versions

Version 1 (Old)

Version 2 (New)

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3		-	ENGR. H. B. NO. 3638 Page 1 1
	3	+	HB3638 HFLR Page 1
	4	+	BOLD FACE denotes Committee Amendments. 1
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28		-	ENGROSSED HOUSE
29		-	BILL NO. 3638 By: Dempsey and Humphrey of the
	29	+	HOUSE OF REPRESENTATIVES - FLOOR VERSION
	30	+
	31	+	STATE OF OKLAHOMA
	32	+
	33	+	2nd Session of the 58th Legislature (2022 )
	34	+
	35	+	HOUSE BILL 3638 By: Dempsey and Humphrey of the
30	36		House
31	37
32	38		and
33	39
34	40		Coleman and Kidd of the
35	41		Senate
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	47	+	AS INTRODUCED
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42	49		An Act relating to revenue and taxation; amending 37A
43	50		O.S. 2021, Section 5 -101, which relates to alcohol
44	51		excise tax; exempting certain spirits from tax; and
45	52		providing an effective date .
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50	57		BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
51	58		SECTION 1. AMENDATORY 37A O.S. 2021, Section 5 -101, is
52	59		amended to read as follows:
53	60		Section 5-101. A. Except as provided in this subsection, an
54	61		excise tax is hereby levied and imposed upon all alcoholic beverages
55	62		imported or manufactured, for sale, use or distribution, or us ed or
56	63		possessed in this state at the following rates:
57	64		1. One Dollar and forty -seven cents ($1.47) per liter, and a
58	65		proportionate rate on fractions thereof, on each liter of spirits ;
59		-	provided, spirits manufactured in this state for export shall not be
60		-	taxed;
61		-	2. Nineteen cents ($0.19) per liter, and a proportionate rate
62		-	on fractions thereof, on each liter of wine;
63	66
64		-	ENGR. H. B. NO. 3638 Page 2 1
	67	+	HB3638 HFLR Page 2
	68	+	BOLD FACE denotes Committee Amendments. 1
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	93	+	provided, spirits manufactured in this state for export shall not be
	94	+	taxed;
	95	+	2. Nineteen cents ($0.19) per liter, and a proportionate rate
	96	+	on fractions thereof, on each liter of wine;
89	97		3. Fifty-five cents ($0.55) per liter, and a proportionate rate
90	98		on fractions thereof, on each liter of sparkling wine; and
91	99		4. Twelve Dollars an d fifty cents ($12.50) per barrel (thirty -
92	100		one (31) wine gallons) and a proportionate rate on po rtions thereof,
93	101		on each barrel of beer; provided, beer manufactured in this state
94	102		for export shall not be taxed.
95	103		B. The excise tax levied on alcoholic beverages except beer
96	104		under subsection A of this section shall be paid as follows:
97	105		1. Payment of the ex cise tax levied by this section with
98	106		respect to all alcoholic beverages, other than beer, shall be mad e
99	107		as follows:
100	108		a. the excise tax on all wine and spirits sha ll be
101	109		collected and remitted by the Oklahoma wine and
102	110		spirits wholesaler who purchases the alco holic
103	111		beverages for sale within the state, unless otherwise
104	112		provided by subparagraph b of this paragra ph,
105	113		b. the excise tax on all wine shipped directly to a
106	114		consumer by a winery maintaining a Winemaker Self -
107	115		Distribution License pursuant to Section 2 -105 of this
108	116		title or a winery maintaining a Direct Wine Shipper 's
109		-	Permit pursuant to Section 3 -106 of this title shall
110		-	be collected and remitted by the winery maintai ning
111		-	this license or permit; and
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113		-	ENGR. H. B. NO. 3638 Page 3 1
	118	+	HB3638 HFLR Page 3
	119	+	BOLD FACE denotes Committee Amendments. 1
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	144	+	Permit pursuant to Section 3 -106 of this title shall
	145	+	be collected and remitted by the winery maintai ning
	146	+	this license or permit; and
138	147		2. The due and payable excise tax levied by this section shal l
139	148		be remitted electronically simultaneously with tax returns
140	149		electronically filed with the Oklahoma Ta x Commission using
141	150		procedures prescribed by the Tax Commiss ion. The tax returns shall
142	151		be made under oath by the person liable for the tax on forms
143	152		prescribed and provided by the Tax Commission and shall be
144	153		accompanied by payment of the taxes due and any a dditional sums due
145	154		as provided by this section. Invoices d escribing all alcoholic
146	155		beverages as described in this section which are shipped into this
147	156		state or which are first sold in this state shall be delivered to
148	157		the Tax Commission immediately following shipment of liquors into
149	158		the state or delivery to the firs t purchaser. Tax returns and
150	159		payment of excise tax and other sums due shall be electronically
151	160		filed with the Tax Commission no later than the twentieth day of the
152	161		month immediately succeeding the month of shipment, importation or
153	162		first sale of the alcohol ic beverages as provided in paragraph 1 of
154	163		this subsection.
155	164		C. For the purpose of collecting a nd remitting the excise tax
156	165		imposed under this section, the person liable for such tax is hereby
157	166		declared to be the agent of the state for such purposes.
158		-	D. Nothing herein shall be construed to impose an additional
159		-	excise tax on alcoholic beverages held i n inventory by wholesalers
160		-	and retailers upon which the excise tax was paid prior to the
161		-	effective date of any excise tax increase.
162	167
163		-	ENGR. H. B. NO. 3638 Page 4 1
	168	+	HB3638 HFLR Page 4
	169	+	BOLD FACE denotes Committee Amendments. 1
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	194	+	D. Nothing herein shall be construed to impose an additional
	195	+	excise tax on alcoholic beverages held i n inventory by wholesalers
	196	+	and retailers upon which the excise tax was paid prior to the
	197	+	effective date of any excise tax increase.
188	198		E. The retail sale of alcoho lic beverages shall be subject to
189	199		the sales tax statutes enacted by the Legislature.
190	200		SECTION 2. This act shall become effective November 1, 2022.
191		-	Passed the House of Representatives the 8th day of March, 2022.
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196		-	Presiding Officer of the House
197		-	of Representatives
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200		-	Passed the Senate the ___ day of __________, 2022.
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205		-	Presiding Officer of the Senate
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	202	+	COMMITTEE REPORT BY: COMMITTEE ON APPROPRIATIONS AND BUDGET , dated
	203	+	03/02/2022 - DO PASS, As Coauthored.