Title 37A, Alcoholic Beverages

A. A retailer may offer for sale and sell alcoholic beverages which are packaged or are to be packaged with nonalcoholic promotional items, if such packaging and all nonalcoholic promotional items are provided by the manufacturer or brewer or agent of the manufacturer or brewer a…

No alcoholic beverages intended for off-premise or on-premise consumption shall be sold at retail for less than a six percent (6%) markup, unless the sale meets one or more of the following conditions: 1. Where seasonable merchandise is sold in bona fide clearance sales, if adver…

It shall be unlawful for any manufacturer, brewer, wine and spirits wholesaler, beer distributor or person authorized to sell alcoholic beverages to a wholesaler, or any employee, officer, director, stockholder owning fifteen percent (15%) or more of the stock, any type of partne…

No mixed beverage, beer and wine, caterer, public event or bottle club licensee, partner in any type of partnership, manager or member of a limited liability company, officer, director or stockholder of any corporate licensee owning more than fifteen percent (15%) of the stock sh…

No manufacturer, brewer, wine and spirits wholesaler, beer distributor, partner in any type of partnership, manager or member of a limited liability company, or officer, director or stockholder of any nonresident seller, brewer, or manufacturer licensee, owning more than fifteen …

A. As used in this section: 1. "Interactive entertainment facility" means premises that feature interactive computer and video entertainment attractions, themed merchandise, food and alcoholic beverages; and 2. "Main purpose of the business" means that the total gross income deri…

A. It shall be unlawful for any person privileged to sell alcoholic beverages to wholesalers, beer distributors or retailers: 1. To discriminate, directly or indirectly, in price between one wine and spirits wholesaler and another wine and spirits wholesaler, when that manufactur…

A. Sale of alcoholic beverages by the individual drink for on- premises consumption shall be unlawful in any county of this state unless the sale has been approved by a majority of the registered voters of the county voting thereon at a special election called by the board of cou…

A. No alcoholic beverages may be sold, dispensed, served or consumed on the premises of a mixed beverage, caterer, public event, charitable event, special event, on-premises beer and wine, small brewer or brewpub licensee between the hours of 2:00 a.m. and 8:00 a.m. Municipalitie…

No alcoholic beverages may be dispensed, served or consumed on the premise of a bottle club licensee between the hours of 2:00 a.m. and 10:00 a.m. Added by Laws 2016, c. 366, § 96, eff. Oct. 1, 2018. NOTE: Laws 2016, c. 366, was conditionally effective upon passage of State Quest…

A. No person shall be allowed to enter or remain in the designated bar or lounge area of a bottle club unless that person possesses a valid membership card for that club issued by the club. Membership cards issued by a bottle club shall be purchased by the club from the ABLE Comm…

A. Municipalities are authorized to enact ordinances consistent with the provisions of the Oklahoma Alcoholic Beverage Control Act. In municipalities with populations of thirty-five thousand (35,000) or more according to the most recent federal decennial census, these ordinances …

The governing body of any municipality, as to any mixed beverage, beer and wine, caterer, public event or bottle club licensee having its principal place of business in such municipality, and the board of county commissioners of any county, as to any mixed beverage, beer and wine…

Municipalities and counties are hereby authorized to create a new zoning classification to regulate the location of establishments that sell, serve, mix, dispense or allow consumption of alcoholic beverages on the premises. Such zoning classification may include but shall not be …

Municipalities are hereby authorized to levy an annual occupational tax for the privilege of operating as a retailer, mixed beverage, beer and wine, caterer, public event or special event licensee, bottle club, manufacturer, brewer, wine and spirits wholesaler or beer distributor…

Counties are hereby authorized to levy an annual occupational tax for the privilege of operating as a retailer, mixed beverage, beer and wine, caterer, public event or special event licensee or as a bottle club, within their respective jurisdictions and not located in a municipal…

All sheriffs, marshals and police officers, all district and city or town attorneys and all employees of the ABLE Commission, shall diligently enforce all provisions of the Oklahoma Alcoholic Beverage Control Act. If any such person shall fail or refuse to do or perform any duty …

A. Except as provided in this subsection, an excise tax is hereby levied and imposed upon all alcoholic beverages imported or manufactured, for sale, use or distribution, or used or possessed in this state at the following rates: 1. One Dollar and forty-seven cents ($1.47) per li…

The excise tax levied by the Alcoholic Beverages Governance Act is hereby declared and intended to be a direct tax upon the ultimate retail consumer of alcoholic beverages in this state, and when such tax is paid by, or collected from, any other person, as herein provided for, su…

A. The excise tax levied by Section 104 of this act shall not apply to: 1. Alcohol used exclusively for industrial purposes by the holder of an industrial license; 2. Alcohol lawfully withdrawn and used free of tax under a tax- free permit issued by the United States government; …

All revenue accruing from the excise tax levied by Section 104 of this act shall be collected by the Oklahoma Tax Commission and distributed as follows: 1. Two-thirds of ninety-seven percent (2/3 of 97%) of such tax revenue shall be paid to the State Treasurer and placed to the c…

A. A tax at the rate of thirteen and one-half percent (13.5%) is hereby levied and imposed on the total gross receipts of a holder of an on-premises beer and wine, mixed beverage, caterer, public event or special event license issued by the ABLE Commission, from: 1. The sale, pre…

All revenues generated from the gross receipts tax levied pursuant to Section 108 of this act shall be paid to the State Treasurer and placed to the credit of the General Revenue Fund of the State of Oklahoma. Added by Laws 2016, c. 366, § 109, eff. Oct. 1, 2018. NOTE: Laws 2016,…

A. Every holder of a mixed beverage, if not catered, beer and wine, caterer, hotel beverage, public event, if not catered, or special event license, issued by the ABLE Commission, shall obtain a mixed beverage tax permit from the Oklahoma Tax Commission prior to engaging within t…

A. 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 exci…

The Oklahoma Tax Commission shall have authority to allow credit for or make refunds of any money paid for stamps issued by the Tax Commission in payment of state excise tax by the manufacturer or brewer pursuant to authority granted by the Tax Commission. All applications to the…

A. Payment of the excise tax levied by Section 104 of this act with respect to beer shall be made by the brewer or the beer distributor as herein provided. The tax shall be due and payable on the first day of each month for the preceding calendar month and if not paid on or befor…

A. Every wine and spirits wholesaler and/or other person authorized under the Oklahoma Alcoholic Beverage Control Act to import alcoholic beverages into this state, shall make and transmit to the Oklahoma Tax Commission on or before the tenth day of each month, upon a form prescr…

A. All manufacturers, importers, brokers and others who sell alcoholic beverages to a wholesaler in Oklahoma, regardless of whether the sale is consummated within or without the State of Oklahoma, shall obtain a distributor permit from the Oklahoma Tax Commission. B. Any person h…

A. The Oklahoma Tax Commission, as provided by the Uniform Tax Procedure Code, may issue a distributor permit or wholesaler permit to any person who sells alcoholic beverages to a wine and spirits wholesaler or beer distributor or to any person having a wholesaler license. B. Eac…

A. All bottles or other original containers of alcoholic beverages in the possession of any person upon which the taxes have not been paid as required by the Oklahoma Alcoholic Beverage Control Act and the rules thereunder are declared to be contraband. Any duly authorized employ…

Any employee of the ABLE Commission or the Oklahoma Tax Commission shall have power and authority, without a warrant, to enter and examine the licensed premises of all licensees to determine whether any licensee possesses any container of alcoholic beverage upon which the taxes h…

A. After the seizure of such container of alcoholic beverage upon which the taxes have not been paid, any officer or employee of the ABLE Commission, designated in writing by the Director, shall hold a hearing to determine whether the container of alcoholic beverage seized did no…

After an order of forfeiture, and when a proceeding for judicial review of the order has been concluded or the time for judicial review has expired, the ABLE Commission, to the extent that its order is sustained on review, shall sell such forfeited alcoholic beverage at such time…

Every person who shall possess more than one (1) liter of alcoholic beverage, the bottle or other original container upon which the excise tax levied by Section 104 of this act has not been paid as provided for by the Oklahoma Alcoholic Beverage Control Act, shall be guilty of a …

Every manufacturer of alcoholic beverages other than beer shall package, ship, store and deliver same in cases, and no alcoholic beverage other than beer shall be sold, shipped, stored or delivered by any such manufacturer except in sealed cases. Every manufacturer of alcoholic b…

All licensees under the Oklahoma Alcoholic Beverage Control Act shall keep books and records with regard to alcoholic beverages which shall contain such information and itemization thereof as the ABLE Commission may prescribe by rule. All books, records, inventories, invoices and…

Every holder of a nonresident seller license, when applicable, shall make and transmit to the Oklahoma Tax Commission, on or before the tenth day of each month upon a form prescribed and furnished by the Tax Commission, an itemized and verified report for the preceding calendar m…

Every manufacturer and brewer, subject to licensing hereunder, shall make and transmit to the Oklahoma Tax Commission, on or before the tenth day of each calendar month, upon a form prescribed and furnished by the Tax Commission, an itemized and verified report, for the preceding…

Every manufacturer, brewer, importer, broker or other who sells alcoholic beverages to a wine and spirits wholesaler, or beer distributor in Oklahoma, after having been issued a license by the ABLE Commission, shall, before manufacturing, purchasing or selling any alcoholic bever…

A. Every manufacturer, brewer, wine and spirits wholesaler, beer distributor or nonresident seller, selling alcoholic beverages in this state, or selling alcoholic beverages for shipment into this state shall, at the time such sale is made, make and deliver to the purchaser or tr…

A. Every manufacturer, brewer, wine and spirits wholesaler, beer distributor, nonresident seller, retailer, mixed beverage, caterer, public event and special event licensee shall keep a record of all alcoholic beverages imported, purchased, received, manufactured, produced, sold,…

The county excise board of each county in the state, in approving the estimates of needs for cities and towns for each fiscal year, shall make reasonable estimates of the revenue to be derived under the provisions of the Oklahoma Alcoholic Beverage Control Act. Added by Laws 2016…

A. There is hereby created in the State Treasury a fund to be known as the "Alcoholic Beverage Control Fund" which shall consist of revenues collected by the state from license and registration fees, with any interest, fines or penalties levied and collected by the ABLE Commissio…

A. There is hereby created in the State Treasury a revolving fund for the Oklahoma Department of Agriculture, Food, and Forestry to be designated the "Oklahoma Viticulture and Enology Center Development Revolving Fund". B. The fund shall be a continuing fund, not subject to fisca…

The ABLE Commission is hereby authorized to promulgate rules governing the labeling of alcoholic beverages bottled, packaged, sold or possessed for sale within this state, not inconsistent with the provisions of the Oklahoma Alcoholic Beverage Control Act. Added by Laws 2016, c. …

The bottling, packaging, sale or possession by any licensee of any alcoholic beverage not labeled in conformity with such rules and the provisions of the Oklahoma Alcoholic Beverage Control Act shall be grounds for suspension, revocation or cancellation of the license. Added by L…

A. Except as provided in subsection D of this section, no alcoholic beverage shall be labeled, offered or advertised for sale in this state unless in accordance with rules promulgated pursuant to the provisions of Section 5-130 of this title and unless the brand label shall have …

For purposes of an approved charitable collaboration beer as authorized in Section 3 of this act, the production of wort and non- retail packaged alcohol products necessary for the development, mixing, fermentation, brewing, storage or retail packaging, in whole or any part there…

A. No holder of a mixed beverage, beer and wine, caterer, special event, public event or airline/railroad beverage license shall refill with any substance a container which contained any alcoholic beverage on which the tax levied by Section 104 of this act has been paid. B. A mix…