Okla. Stat. tit. 37A, § 37A-5-108

taxing - Payment of excise tax on beer.

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 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

Oklahoma Statutes - Title 37a. Alcoholic Beverages Page 153

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.