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ENGROSSED HOUSE
BILL NO. 2349 By: Dempsey of the House
and
Coleman of the Senate
[ revenue – taxation – alcohol – excise tax – spirits
– effective date ]
BE IT ENACTED BY THE P EOPLE 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 alco holic beverages
imported or manufactured, for sale, use or distr ibution, or used or
possessed in this state at the follo wing 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
manufactured in this state for export shall be exempt from Oklahoma
excise tax;
2. Nineteen cents ($0.19) per liter , and a proportionate rate
on fractions thereof, on each liter of wine;
3. Fifty-five cents ($0.55) per liter, and a proportionate rate
on fractions thereof, on each liter of sparkling wine; and
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4. Twelve Dollars and fifty cents ($12.50) per barrel (thir ty-
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 al coholic 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 made
as follows:
a. the excise tax on all wi ne and spirits shall be collected
and remitted by the Ok lahoma wine and spirits 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 shippe d directly to a consumer by
a winery maintaining a Winem aker 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 shall be
collected and remitted by the winery maintaining this license or
permit; and
2. The due and payable excise 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 Commission. The tax returns shall
be made under oath by the person liable for the tax on forms
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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 s ection. 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 im mediately 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 th e 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 suc h purposes.
D. Nothing herein shall be construed to imp ose an additional
excise tax on alcoholic beverages held i n inventory by wholesalers
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 alcoholic beverages shall be subject to
the sales tax statutes enacted by the Legislature.
SECTION 2. This act shall become effec tive November 1, 2023.
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Passed the House of Representatives the 21st day of March, 2023.
Presiding Officer of the House
of Representatives
Passed the Senate the ____ day of __________, 2023.
Presiding Officer of the Senate