Oklahoma 2024 Regular Session

Oklahoma House Bill HB2349 Compare Versions

Version 1 (Old)

Version 2 (New)

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3		-	ENGR. H. B. NO. 2349 Page 1 1
	3	+	HB2349 HFLR Page 1
	4	+	BOLD FACE denotes Committee Amendments. 1
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28		-	ENGROSSED HOUSE
29		-	BILL NO. 2349 By: Dempsey of the House
	29	+	HOUSE OF REPRESENTATIVES - FLOOR VERSION
	30	+
	31	+	STATE OF OKLAHOMA
	32	+
	33	+	1st Session of the 59th Legislature (2023)
	34	+
	35	+	COMMITTEE SUBSTITUTE
	36	+	FOR
	37	+	HOUSE BILL NO. 2349 By: Dempsey of the House
30	38
31	39		and
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33	41		Coleman of the Senate
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	45	+
	46	+
	47	+	COMMITTEE SUBSTITUTE
37	48
38	49		[revenue – taxation – alcohol – excise tax – spirits
39	50		– effective date]
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44	55		BE IT ENACTED BY THE P EOPLE OF THE STATE OF OKLAHOMA:
45	56		SECTION 1. AMENDATORY 37A O.S. 2021, Section 5 -101, is
46	57		amended to read as follows:
47	58		Section 5-101. A. Except as provided in this subsection, an
48	59		excise tax is hereby levied and imposed upon all alco holic beverages
49	60		imported or manufactured, for sale, use or distribution, or us ed or
50	61		possessed in this state at the follo wing rates:
51	62		1. One Dollar and forty -seven cents ($1.47) per liter, and a
52	63		proportionate rate on fractions thereof, on each liter of spir its
53		-	manufactured in this state for export shall be exempt from Oklahoma
54		-	excise tax;
55		-	2. Nineteen cents ($0.19) per liter , and a proportionate rate
56		-	on fractions thereof, on each liter of wine;
57		-	3. Fifty-five cents ($0.55) per liter, and a proportionate rate
58		-	on fractions thereof, on each liter of sparkling wine; and
59	64
60		-	ENGR. H. B. NO. 2349 Page 2 1
	65	+	HB2349 HFLR Page 2
	66	+	BOLD FACE denotes Committee Amendments. 1
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	91	+	manufactured in this state for export shall be exempt from Oklahoma
	92	+	excise tax;
	93	+	2. Nineteen cents ($0.19) per liter , and a proportionate rate
	94	+	on fractions thereof, on each liter of wine;
	95	+	3. Fifty-five cents ($0.55) per liter, and a proportionate rate
	96	+	on fractions thereof, on each liter of sparkling wine; and
85	97		4. Twelve Dollars and fifty cents ($12.50) per barrel (thir ty-
86	98		one (31) wine gallons) and a proportionate rate on po rtions thereof,
87	99		on each barrel of beer; provid ed, beer manufactured in this state
88	100		for export shall not be taxed.
89	101		B. The excise tax levied on alcoholic beverages except beer
90	102		under subsection A of this section shall be paid as follows:
91	103		1. Payment of the ex cise tax levied by this section with
92	104		respect to all alcoholic beverages, other than beer, shall be made
93	105		as follows:
94	106		a. the excise tax on all wine and spirits sha ll be collected
95	107		and remitted by the Ok lahoma wine and spirits wholesaler who
96	108		purchases the alcoholic beverages for sale within the state, unl ess
97	109		otherwise provided by subparagrap h b of this paragraph,
98	110		b. the excise tax on all wine shipped directly to a con sumer by
99	111		a winery maintaining a Winem aker Self-Distribution License pursuant
100	112		to Section 2-105 of this title or a winery maintaining a Direct Wine
101	113		Shipper's Permit pursuant to Sec tion 3-106 of this title shall be
102		-	collected and remitted by the winery maintaining this license or
103		-	permit; and
104		-	2. The due and payable excise tax levied by this section shal l
105		-	be remitted electronically simultaneously wi th tax returns
106		-	electronically filed w ith the Oklahoma Tax Commission using
107		-	procedures prescribed by the Tax Commission. The tax returns shall
108		-	be made under oath by the person liable for the tax on forms
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110		-	ENGR. H. B. NO. 2349 Page 3 1
	115	+	HB2349 HFLR Page 3
	116	+	BOLD FACE denotes Committee Amendments. 1
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	141	+	collected and remitted by the winery maintai ning this license or
	142	+	permit; and
	143	+	2. The due and payable excise tax levied by this section shal l
	144	+	be remitted electronically simultaneously wi th tax returns
	145	+	electronically filed w ith the Oklahoma Tax Commission using
	146	+	procedures prescribed by the Tax Commiss ion. The tax returns shall
	147	+	be made under oath by the person liable for the tax on forms
135	148		prescribed and provided by the Tax Commission and sh all be
136	149		accompanied by payment of the taxes due and any additional sums due
137	150		as provided by this section. Invoices d escribing all alcoholic
138	151		beverages as described in this section which are shipped into this
139	152		state or which are first sold in this state shall be delivered to
140	153		the Tax Commission im mediately following shipment of liquors into
141	154		the state or delivery to the firs t purchaser. Tax returns and
142	155		payment of excise tax and other sums due shall be electronically
143	156		filed with the Tax Commission no later than th e twentieth day of the
144	157		month immediately succeeding the month of shipment, importation or
145	158		first sale of the alcohol ic beverages as provided in paragraph 1 of
146	159		this subsection.
147	160		C. For the purpose of collecting a nd remitting the excise tax
148	161		imposed under this section, the person liable for such tax is hereby
149	162		declared to be the agent of the state for such purposes.
150	163		D. Nothing herein shall be construed to imp ose an additional
151	164		excise tax on alcoholic beverages held i n inventory by wholesalers
152		-	and retailers upon which the excise tax was paid prior t o the
153		-	effective date of any excise tax increase.
154		-	E. The retail sale of alcoholic beverages shall be subject to
155		-	the sales tax statutes enacted by the Legislature.
156		-	SECTION 2. This act shall become effec tive November 1, 2023.
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158		-	ENGR. H. B. NO. 2349 Page 4 1
	166	+	HB2349 HFLR Page 4
	167	+	BOLD FACE denotes Committee Amendments. 1
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183		-	Passed the House of Representatives the 21st day of March, 2023.
	192	+	and retailers upon which the excise tax was paid prior t o the
	193	+	effective date of any excise tax increase.
	194	+	E. The retail sale of alcoho lic beverages shall be subject to
	195	+	the sales tax statutes enacted by the Legislature.
	196	+	SECTION 2. This act shall become effec tive November 1, 2023.
184	197
185		-
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187		-
188		-	Presiding Officer of the House
189		-	of Representatives
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191		-
192		-	Passed the Senate the ____ day of __________, 2023.
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197		-	Presiding Officer of the Senate
198		-
199		-
	198	+	COMMITTEE REPORT BY: COMMITTEE ON APPROPRIATIONS AND BUDGET , dated
	199	+	03/02/2023 - DO PASS, As Amended and Coauthored.