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STATE OF OKLAHOMA
1st Session of the 59th Legislature (2023)
HOUSE BILL 2349 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; modifying sales tax amount for spirits;
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 f ollows:
Section 5-101. A. Except as provided in this subsection, an
excise tax is hereby levied and imposed upon all alco holic beverages
imported or manufactured, for sale, use or distribution, or us ed 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 spir its
with an alcohol-by-volume (ABV) of fifteen (15%) percent or more,
provided, spirits manufactured in this state for export shall not be
taxed;
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2. Nineteen cents ($0.19) per liter, an d a proportionate rate
on fractions thereof, on each liter of spirits with an alcohol -by-
volume (ABV) of less than fifteen (15%) percent;
2. 3. Nineteen cents ($0.19) per liter, and a proportionate
rate on fractions thereof, on each liter of wine;
3. 4. Fifty-five cents ($0.55) per liter, and a proportionate
rate on fractions thereof, on each liter of sparkling wine; and
4. 5. 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; provid ed, 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 pa id as follows:
1. Payment of the ex cise tax levied by this section with
respect to all alcoholic beverages, other than beer, shall be made
as follows:
a. the excise tax on all wine and spirits sha ll be collected
and remitted by the Oklahoma wine and spiri ts wholesaler who
purchases the alcoholic beverages for sale within the state, unl ess
otherwise provided by subparagrap h b of this paragraph,
b. the excise tax on all wine shipped directly to a con sumer
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 Sec tion 3-106 of this title
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shall be collected and remitted by the winery maintai ning this
license or permit; and
2. The due and payable ex cise tax levied by this section shal l
be remitted electronically simultaneously wi th tax returns
electronically filed w ith the Oklahoma Tax Commission using
procedures prescribed by the Tax Commiss ion. The tax returns shall
be made under oath by the perso n liable for the tax on forms
prescribed and provided by the Tax Commission and sh all be
accompanied by payment of the taxes due and any additional sums due
as provided by this section. Invoices d escribing all alcoholic
beverages as described in this sect ion which are shipped into this
state or which are first sold in this state shall be delivered to
the Tax Commission im mediately following shipment of liquors into
the state or delivery to the firs t purchaser. Tax returns and
payment of excise tax and oth er sums due shall be electronically
filed with the Tax Commission no later than th e twentieth day of the
month immediately succeeding the month of shipment, importation or
first sale of the alcohol ic 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
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and retailers upon which the excise tax was paid prior t o the
effective date of any excise tax increase.
E. The retail sale of alcoho lic beverages shall be subject to
the sales tax statutes en acted by the Legislature.
SECTION 2. This act shall become effec tive November 1, 2023.
59-1-6207 JL 01/18/23