Last Updated: February 13, 2019

Permit

DTC PERMIT
  • Required: Yes
  • Initial Fee: $300, $150 for subsequent renewals
  • Expiration: one year from issue date
  • Bond:Yes

Sales Tax

Use Tax Required - Do not apply for a Sales Tax permit online.
  • 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
  • 6 cases per person per year

Reporting

Reporting Required
  • Use Tax:Annually by Jan. 20th
  • Excise Tax:Annually by Jan. 20th
  • Direct Shipment: Annually by Feb. 15th
  • 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 send a letter to the winery with the forms for registering as a direct wine shipper taxpayer and a Vendor Use Tax Permit.
  • Wineries should NOT complete the online business registration application.
  • Use tax and excise tax must be reported and paid to the Tax Commission annually.  There is no fee for a Vendor Use tax permit or a Direct Wine Shipper (taxpayer) permit.
  • Direct shippers must file an annual direct shipment report with the ABLE Commission.
  • The consumer is required to verify, by electronic means or otherwise, that they are at least twenty-one (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.

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- or off-site shipments to Oklahoma consumers under any circumstances.

Oklahoma Clarifies Tax Requirements for DTC Shipping

February 14, 2019

Wine Institute has received clarification regarding the tax requirements, registration and reporting process for direct-to-consumer wine shipping in Oklahoma. A winery must obtain a Direct Wine Shippers Permit from the ABLE Commission before registering with the Oklahoma Tax Commission to pay use tax and excise tax on wine shipped directly to Oklahoma consumers and should not apply online for … Read More ⟶

CONTACT INFORMATION

Oklahoma ABLE Commission
3812 N. Santa Fe, Suite 200
Oklahoma City, OK 73118
Phone: (405) 521-3484
Fax: (405) 521-6578
Oklahoma Tax Commission
2501 North Lincoln Boulevard
Oklahoma City, OK 73194
Phone: (405) 521-3160