Bill Summary – FastDemocracy

1                                STATE OF OKLAHOMA
2                    1st Session of the 59th Legislature (2023)
3    HOUSE BILL 2349                         By: Dempsey
4
5
6                                  AS INTRODUCED
7             An Act relating to revenue and taxation; amending 37A
              O.S. 2021, Section 5-101, which relates to alcohol
8             excise tax; modifying sales tax amount for spirits;
              exempting certain spirits from tax; and providing an
9             effective date.
10
11
     BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
12
         SECTION 1.       AMENDATORY     37A O.S. 2021, Section 5-101, is
13
     amended to read as follows:
14
         Section 5-101.    A.   Except as provided in this subsection, an
15
     excise tax is hereby levied and imposed upon all alcoholic beverages
16
     imported or manufactured, for sale, use or distribution, or used or
17
     possessed in this state at the following rates:
18
         1.   One Dollar and forty-seven cents ($1.47) per liter, and a
19
     proportionate rate on fractions thereof, on each liter of spirits
20
     with an alcohol-by-volume (ABV) of fifteen (15%) percent or more,
21
     provided, spirits manufactured in this state for export shall not be
22
     taxed;
23
24
     Req. No. 6207                                                     Page 1
1       2.   Nineteen cents ($0.19) per liter, and a proportionate rate
2    on fractions thereof, on each liter of spirits with an alcohol-by-
3    volume (ABV) of less than fifteen (15%) percent;
4       2. 3.   Nineteen cents ($0.19) per liter, and a proportionate
5    rate on fractions thereof, on each liter of wine;
6       3. 4.   Fifty-five cents ($0.55) per liter, and a proportionate
7    rate on fractions thereof, on each liter of sparkling wine; and
8       4. 5.   Twelve Dollars and fifty cents ($12.50) per barrel
9    (thirty-one (31) wine gallons) and a proportionate rate on portions
10   thereof, on each barrel of beer; provided, beer manufactured in this
11   state for export shall not be taxed.
12      B.   The excise tax levied on alcoholic beverages except beer
13   under subsection A of this section shall be paid as follows:
14      1.   Payment of the excise tax levied by this section with
15   respect to all alcoholic beverages, other than beer, shall be made
16   as follows:
17      a.      the excise tax on all wine and spirits shall be collected
18   and remitted by the Oklahoma wine and spirits wholesaler who
19   purchases the alcoholic beverages for sale within the state, unless
20   otherwise provided by subparagraph b of this paragraph,
21      b.      the excise tax on all wine shipped directly to a consumer
22   by a winery maintaining a Winemaker Self-Distribution License
23   pursuant to Section 2-105 of this title or a winery maintaining a
24   Direct Wine Shipper's Permit pursuant to Section 3-106 of this title
     Req. No. 6207                                                     Page 2
1    shall be collected and remitted by the winery maintaining this
2    license or permit; and
3       2.   The due and payable excise tax levied by this section shall
4    be remitted electronically simultaneously with tax returns
5    electronically filed with the Oklahoma Tax Commission using
6    procedures prescribed by the Tax Commission.    The tax returns shall
7    be made under oath by the person liable for the tax on forms
8    prescribed and provided by the Tax Commission and shall be
9    accompanied by payment of the taxes due and any additional sums due
10   as provided by this section.   Invoices describing all alcoholic
11   beverages as described in this section which are shipped into this
12   state or which are first sold in this state shall be delivered to
13   the Tax Commission immediately following shipment of liquors into
14   the state or delivery to the first purchaser.    Tax returns and
15   payment of excise tax and other sums due shall be electronically
16   filed with the Tax Commission no later than the twentieth day of the
17   month immediately succeeding the month of shipment, importation or
18   first sale of the alcoholic beverages as provided in paragraph 1 of
19   this subsection.
20      C.   For the purpose of collecting and remitting the excise tax
21   imposed under this section, the person liable for such tax is hereby
22   declared to be the agent of the state for such purposes.
23      D.   Nothing herein shall be construed to impose an additional
24   excise tax on alcoholic beverages held in inventory by wholesalers
     Req. No. 6207                                                      Page 3
1    and retailers upon which the excise tax was paid prior to the
2    effective date of any excise tax increase.
3        E.   The retail sale of alcoholic beverages shall be subject to
4    the sales tax statutes enacted by the Legislature.
5        SECTION 2.   This act shall become effective November 1, 2023.
6
7        59-1-6207      JL      01/18/23
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
     Req. No. 6207                                                   Page 4