Last Updated: October 1, 2018

Permit

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

Sales Tax

  • Required: Yes
  • State:4.5%
  • Local:Yes
  • Tax on Shipping:No

Excise Tax

  • Required: Yes
  • Still Wine: $.19/liter
  • Sparkling Wine: $.55/liter

Volume Limit

Limits per Winery
  • 6 cases per person per year

Reporting

  • Required:Yes
  • 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 Shipper’s 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.

  • Direct Wine Shippers must complete the online Business Registration Application and obtain a Sales Tax Permit from the Oklahoma Tax Commission. Sales tax permits require a $20 fee, plus a $2.00 convenience fee and a 2.25% transaction fee. The sales tax permit is renewable every three years from the date the permit was issued.
  • Both sales and excise taxes must be reported and paid to the Tax Commission annually. The first report, covering shipments made during the 2018 calendar year, will be due January 20, 2019. Once a winery has registered with the ABLE Commission for a Direct Wine Shipper Permit, the Commission will notify the Oklahoma Tax Commission and the Oklahoma Tax Commission will then notify the winery of its tax reporting requirements.
  • 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.

Upcoming Compliance Workshops

September 29, 2018

Wine Institute with Compli and FedEx is co-hosting a series of Compliance Workshops this fall in Lodi, the Sierra Foothills, Temecula, Napa and Monterey. Workshops will cover recent regulatory changes at the state and federal levels, focusing on such topics as direct shipping, end-of-the year reporting and what to expect in 2019. Winery owners, tasting … 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