2014 Oklahoma Statutes
Title 37. Intoxicating Liquors
§37-554. Exemptions from excise tax.

A. The excise tax levied by Section 553 of this title 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 Alcohol lawfully withdrawn and used free of tax under a tax-free permit issued by the United States government;

3. Alcoholic beverages used exclusively by licensed physicians and dentists in the bona fide practice of their professions or by licensed pharmacists in compounding prescriptions;

4. Beer, cider and wine made for personal use pursuant to a personal use permit issued as provided in Section 505 of this title;

5. Wine used exclusively for sacramental purposes in bona fide religious ceremonies; and

6. Alcoholic beverages, not exceeding one (1) liter, imported into this state by the possessor for his or her own personal use.

B. As a condition precedent to the allowance of any exemption authorized by subsection A of this section:

1. Where a license or permit is required by the Oklahoma Alcoholic Beverage Control Act, for such use, the person claiming any such exemption must have obtained from the Alcoholic Beverage Laws Enforcement Commission the license or permit authorizing such exempt use; and

2. There must be furnished such proof of the exclusive use for such exempt purposes as the Oklahoma Tax Commission may require.

Added by Laws 1959, p. 168, § 54, emerg. eff. June 23, 1959. Amended by Laws 1985, c. 6, § 51, emerg. eff. March 14, 1985; Laws 2010, c. 229, § 5.