Oklahoma DTC compliance

Compliance reference

• excise_tax_collected_by

  Preliminary

  shipper

• direct_ship_allowed

  Preliminary

  true

• sales_tax_collected_by

  Cross-source verified

  shipper

• reporting_frequency_threshold_gallons

  Cross-source verified

  0

• volume_limit_basis

  Preliminary

  per_consumer_per_year

• permit_expiration_anchor

  Cross-source verified

  anniversary

• common_carrier_allowed

  Cross-source verified

  true

• permit_term_years

  Cross-source verified

  1

• age_verification_required

  Cross-source verified

  true

• reporting_frequency

  Cross-source verified

  quarterly

• ncsl_statute_citation

  Preliminary

  Type of Alcohol and Whether License or Permit Required: Okla. Stat. tit. 37A, §3-106 Wine; requires direct wine shipper’s permit Maximum Amount for Shipping: A Direct Wine Shipper's Permit allows a winery to ship up to six 9-liter cases of wine annually. Direct Shipping License or Permit: A. A Direct Wine Shipper's Permit may be issued by the Oklahoma ABLE Commission to a winery licensed in this or any other state within the United States as a wine producer. A Direct Wine Shipper's Permit allows a winery to ship up to six 9-liter cases of wine annually directly to an Oklahoma resident who is 21 years of age or older for such resident's personal use and not for resale. No resident shall be permitted to purchase more than 30 nine-liter cases of wine per year under the provisions of this section. B. The ABLE Commission shall promulgate rules governing the application, issuance and renewal of Direct Wine Shipper's Permits, which shall include but not be limited to: 1. Proof of current licensure in this or any other state as a wine producer; 2. Payment of a registration fee of $300 for original permits and $150 for renewal permits; and 3. Any other documentation that the ABLE Commission believes is reasonably necessary to verify the identity and physical location of the winery. C. With regard to direct wine shipments permitted by this section, Direct Wine Shipper permit holders: 1. Shall not ship more than six 9-liter cases of wine annually to any person for his or her personal use; 2. Shall not ship wine intended for resale; 3. Shall ensure that all packages containing wine shipped directly to a resident in this state are conspicuously labeled with the words "CONTAINS ALCOHOL: SIGNATURE OF PERSON AGE 21 OR OLDER REQUIRED FOR DELIVERY" or are conspicuously labeled with alternative wording preapproved by the ABLE Commission; 4. Shall require the transporter or common carrier that delivers the wine to obtain the signature of a person 21 years of age or older at the delivery address at the time of delivery. At the expense of the Direct Wine Shipper, the Direct Wine Shipper shall receive a delivery confirmation from the express company, common carrier or contract carrier indicating the location of delivery and the name and signature of the individual who accepted the delivery. The ABLE Commission shall design and create a label or approve a label that must be affixed to the shipping container by the licensee; 5. Shall report to the ABLE Commission annually, by a method prescribed by the ABLE Commission, the total amount of wine shipped into the state the preceding calendar year; 6. Shall annually pay to the Oklahoma Tax Commission all applicable taxes due on sales authorized by this section to Oklahoma residents in the preceding calendar year. The amount of such taxes shall be calculated as if the sale were in Oklahoma at the location where delivery is made. Upon request, permit holders shall permit the Tax Commission to perform an audit of the permit holder's records in order to assure compliance; 7. Shall be deemed to have consented to the jurisdiction of any agency or court of the State of Oklahoma tasked with the enforcement of or adjudication of controversies related to this section and any related laws or rules; and 8. Shall require the consumer to verify, by electronic means or otherwise, that the consumer is at least 21 years of age. D. Every express company, common carrier, contract carrier and every firm or corporation that shall bring, carry or transport wine for delivery to any person in the state, except wine or spirit wholesalers or beer distributors, shall prepare and file quarterly with the ABLE Commission a report, which shall not be subject to the Oklahoma Open Records Act, of known wine shipments containing: 1. The name of the company, carrier, person, firm or corporation making the report; 2. The period of time covered by the report; 3. The name and business address of the consignor shipping the wine; 4. The weight of the packages shipped; 5. The unique tracking number of the delivery; and 6. The date of delivery. E. The provisions of this section do not apply to a motor carrier or freight forwarder as defined in §13102 of Title 49 of the U.S. Code or to an air carrier as defined in §40102 of Title 49 of the U.S. Code.

• permit_required

  Single source

  true

• volume_limit_value

  Cross-source verified

  6

• permit_fee_usd

  Cross-source verified

  300

• volume_limit_unit

  Preliminary

  cases_9l

Sales-tax rate

Rate facts

Data coming soon. Sales and excise rates, volume limits, and reporting cadences will appear here as we add them.