Out-of-State wineries that obtain Direct Wine Shipper Permits from the Oklahoma ABLE Commission are also required to obtain a Sales Tax Permit from the Oklahoma Tax Commission, and pay sales and excise taxes on wine shipped directly to Oklahoma consumers. Wineries may apply for a sales tax permit by completing the online Business Registration Application located on the Oklahoma Taxpayer Access Point (OKTAP) portal on the Tax Commission’s website. 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. The Oklahoma Tax Commission is working on a new form for out-of-state wineries to report the amount of wine shipped into Oklahoma and the amount of tax collected. 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.
To get started go to https://oktap.tax.ok.gov/OkTAP/Web/_/ . Select “Register” and then “Register a Business.”
*It is Wine Institute’s understanding that holding a Direct Wine Shipper Permit does not create an obligation for an out-of-state winery to register with the Oklahoma Secretary of State. This may change, however, if the shipping winery has financial interests outside of California and in the receiving state. This is not intended as and should not be considered a substitute for tax or legal advice.