Section 5-108 - Promulgation of rules to implement reporting method of taxing - Payment of excise tax on beerA. The Oklahoma Tax Commission shall promulgate rules to implement a reporting method of taxing all alcoholic beverages sold or delivered in this state to eliminate the use of any type of stamps.B. Except as otherwise provided by subsection C of this section, payment of the excise tax levied by the Oklahoma Alcoholic Beverage Control Act, with respect to beer shall be made by the manufacturer or brewer as to all beer produced by such brewer within the state for sale within this state, and shall be made by the importing manufacturer or beer distributor who is the original consignee of beer manufactured or produced outside of this state as to all beer imported into this state by such importing licensee. It is the duty of each Oklahoma licensed brewer with respect to beer produced by such brewer within this state, and of each Oklahoma licensed beer distributor as to beer produced outside of this state and imported into this state by such beer distributor, to pay the excise tax on such beer to the Oklahoma Tax Commission as hereinafter provided.C. A brewer that distributes beer produced by the brewer within the state without making delivery of beer to a person or entity licensed as a beer distributor pursuant to the Oklahoma Alcoholic Beverage Control Act and which distributes the beer so produced within the state only through the same legal entity holding a brewer license, small brewer license, or brewpub license shall make payment of the excise tax levied by the Oklahoma Alcoholic Beverage Control Act with respect to sales of beer made by the brewer for consumption on the premises and off the premises at which the beer is manufactured by the brewer, or such other premises as permitted by law, and beer distributed through the legal entity holding the brewer license, small brewer license, or brewpub license. If distribution of beer is made by an entity holding a beer distributor's license, the payment of the excise tax shall be made by the entity making such distribution.D. Notwithstanding any other provision of law, the tax levied by the Oklahoma Alcoholic Beverage Control Act shall be part of the gross proceeds or gross receipts from the sale of alcoholic beverages, as those terms are defined in paragraph 12 of Section 1352 of Title 68 of the Oklahoma Statutes.Okla. Stat. tit. 37A, § 5-108
Amended by Laws 2021 , c. 555, s. 1, eff. 7/1/2021.Amended by Laws 2019 , c. 322, s. 27, eff. 5/7/2019.Added by Laws 2016 , c. 366, s. 111, eff. 10/1/2018.