2017 Oklahoma Statutes
Title 37A. Alcoholic Beverage
§37A-5-113. Furnishing of permits prior to selling or purchasing alcoholic beverages - Itemized and verified record of monthly sales or purchases

Text effective Oct. 1, 2018. See, also, Title 37 for text effective until Oct. 1, 2018

A. The Oklahoma Tax Commission, as provided by the Uniform Tax Procedure Code, may issue a distributor permit or wholesaler permit to any person who sells alcoholic beverages to a wine and spirits wholesaler or beer distributor or to any person having a wholesaler license.

B. Each wholesaler shall furnish a copy of the wholesaler permit to manufacturers, importers, brokers and others who sell alcoholic beverages prior to purchasing alcoholic beverages from a holder of a distributor permit. Each manufacturer, importer, broker and other who sells alcoholic beverages shall furnish a copy of the distributor permit to the wine and spirits wholesaler or beer distributor prior to selling alcoholic beverages to a wholesaler.

C. Holders of distributor permits or wholesaler permits shall maintain an itemized and verified record for the preceding calendar month of all sales or purchases of alcoholic beverages and shall transmit the verified record to the Tax Commission on or before the tenth day of each month, upon a form prescribed and furnished by the Tax Commission. Permit holders shall maintain records of sales and purchases of alcoholic beverages for three (3) years.

Added by Laws 2016, c. 366, § 116, eff. Oct. 1, 2018.

NOTE: This section shall become effective October 1, 2018, upon certification of election returns favoring passage of the Constitutional Amendment proposed in Senate Joint Resolution No. 68 of the 2nd Session of the 55th Oklahoma Legislature.