Permit
DTC PERMIT
- Required: Yes
- Initial Fee: $300, $150 for subsequent renewals
- Expiration: one year from issue date
- Bond:Not Required as of 3/1/2019
Sales Tax
Use Tax Required
- State:4.5%
- Local:Yes
- Tax on Shipping:No
Excise Tax
Excise Tax Required
- Still Wine: $.19/liter
- Sparkling Wine: $.55/liter
Volume Limit
Limits per Winery
- Year: 6 cases per person
Reporting
Reporting Required
- Use Tax:Quarterly by the 20th
- Excise Tax:Quarterly by the 20th
- Direct Shipment: Quarterly by the 20th
- Record Keeping: At least 3 years
Product Requirements
Product Registration
- Required:No
Additional Information
Effective October 1, 2018, a Direct Wine Shippers Permit is required for making on-site and off-site wine sales and shipments to consumers in Oklahoma. The cost for the initial permit is $300 with subsequent renewals costing $150 per year.
- Once a winery has registered with the ABLE Commission for a Direct Wine Shippers Permit, the Commission will notify the Oklahoma Tax Commission and the Oklahoma Tax Commission will then notify the winery of the requirements for receiving a Direct Wine Shipper (Tax) Permit and a Vendor Use Tax Permit.
- Beginning July 15, 2019, a winery should complete the online business registration application.
- Registration with the Oklahoma Secretary of State is NOT required.
- Effective March 1, 2019, the Tax Commission does NOT require a bond in order to issue a Direct Wine Shipper (Tax) Permit.
- Use tax and excise tax must be reported and paid to the Tax Commission on a quarterly basis beginning Jan. 1, 2024.
- Direct shippers must file a quarterly direct shipment report with the ABLE Commission.
- The consumer is required to verify, by electronic means or otherwise, that they are at least 21 years of age.
- Direct shippers shall ensure that all packages containing wine shipped directly to a consumer in Oklahoma 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.
- The Oklahoma ABLE Commission is interpreting their DTC statute to prohibit wineries from utilizing a fulfillment house to ship wine on their behalf. At this time, any wineries shipping wine to consumers in OK should be doing so from their own licensed premise.
Note that starting Oct. 1, 2018, the Federal on-site provision will no longer apply to consumers in Oklahoma, and wineries that do not hold a Wine Shipper’s Permit will be prohibited from making on-site or off-site shipments to Oklahoma consumers under any circumstances.
Oklahoma Removes Bond Requirement for DTC
March 7, 2019Effective immediately, the Oklahoma Tax Commission will NOT require a bond in order to issue a Direct Wine Shipper (Tax) Permit for out-of-state direct wine shippers. Additionally, the Commission confirmed that registration with the Oklahoma Secretary of State is not a requirement for obtaining a Direct Wine Shipper (Tax) permit and Vendor Use Tax Permit. … Read More ⟶
CONTACT INFORMATION
Oklahoma ABLE Commission
50 NE 23rd Street
Oklahoma City, OK 73105
Phone: (405) 521-3484
Fax: (405) 521-6578
50 NE 23rd Street
Oklahoma City, OK 73105
Phone: (405) 521-3484
Fax: (405) 521-6578
