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

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. Amended by Laws 2019, c. 322, § 29, emerg. eff. May 7, 2019.

NOTE: Laws 2016, c. 366, was conditionally effective upon passage of State Question No. 792, Legislative Referendum No. 370, which was adopted at election held on Nov. 8, 2016.