OK

Oklahoma DTC compliance

Registration, tax, and operational requirements for shipping wine direct-to-consumer in Oklahoma. Every rule traces to a primary source.

Permitted

DTC wine shipping is permitted in Oklahoma today.

Statute

“Authorizes the holder to ship up to six 9-liter cases of wine annually directly to an Oklahoma resident”

https://oklahoma.gov/able-commission/licensing/license-and-permit-guide/business-license-guide.html

Compliance reference

  • Excise tax collected by

    Preliminary

    Shipper

  • Direct shipping allowed

    Preliminary

    Yes

  • Sales tax collected by

    Cross-source verified

    Shipper

  • Reporting frequency threshold (gallons)

    Single source

    0

  • Volume limit basis

    Preliminary

    Per consumer per year

  • Permit expiration anchor

    Single source

    Anniversary

  • Common carrier delivery allowed

    Cross-source verified

    Yes

  • Permit term

    Single source

    1 year

  • Age verification required

    Cross-source verified

    Yes

  • Reporting frequency

    Cross-source verified

    Quarterly

  • Statute citation (NCSL)

    Withheld, older than the rules it backs

    This OK reference text was published 2021-10-15, before the 2026-08-31 date Ratify holds for the rules above it, so Ratify withholds it rather than printing superseded language beside current fields. It returns once the source is re-pulled and re-graded.

  • Permit required

    Single source

    Yes

  • Volume limit

    Cross-source verified

    6

  • Permit fee

    Cross-source verified

    $300

  • Volume limit unit

    Preliminary

    9-liter cases

Sales-tax rate

Base state sales-tax rate

Cross-source verified

4.5%

Confirmed across ≥2 independent governmental/industry sources.

Rate facts

Bond amount (maximum)
—
Bond amount (minimum)
—
Bond basis formula
—
Bond required
No
Excise rate by alcohol class
ABV 0–14%: rate 0.19; ABV 14–24%: rate 0.55
Excise rate basis
Per liter
Excise rate per unit
$0.19
Federal basic permit required
Yes
Franchise tax required
No
Litter tax required
No
Monthly zero-sales report required
No
Economic nexus threshold
$100,000
Permit application form
DSP
Permit application URL
https://oklahoma.gov/content/dam/ok/en/able-commission/documents/Direct%20Wine%20Shipper.pdf
Product registration required
No
Maximum local sales-tax add-on
—
State sales-tax rate
4.5%
Single local use-tax rate option
No

Primary sources

3