§ 37-163.3. Tax on low-point beer - Exemptions from other taxes.

There is hereby levied on all low-point beer containing more than one-half of one percent (1/2 of 1%) of alcohol measured by volume and not more than three and two-tenths percent (3.2%) of alcohol measured by weight which are manufactured and sold, or removed for consumption or sale, within this state a tax of Eleven Dollars and twenty-five cents ($11.25) for every barrel containing not more than thirty-one (31) gallons, and at a like rate of tax for any other quantities or for a fractional part of a barrel.  Provided, any low-point beer manufactured in this state for export or produced pursuant to a valid personal use permit issued by the Alcoholic Beverage Laws Enforcement Commission pursuant to Section 4 of this act shall not be taxed as provided in this section.

Each wholesaler making reports and remittances to the Oklahoma Tax Commission shall be allowed the sum of one percent (1%) of the tax remittances collected for maintaining and collecting the tax for the benefit of this state.

Machinery and equipment directly used in the manufacture within this state of low-point beer taxed pursuant to the provisions of this section shall be exempt from taxation under any other law of this state levying a sales or consumers or use tax.

Added by Laws 1947, p. 286, § 3, emerg. eff. April 24, 1947.  Amended by Laws 1949, p. 277, § 1, emerg. eff. April 21, 1949; Laws 1951, p. 109, §1; Laws 1953, p. 140, § 1, emerg. eff. March 24, 1953; Laws 1984, c. 153, § 1, emerg. eff. April 21, 1984; Laws 1987, c. 113, § 1, operative June 1, 1987; Laws 1995, c. 274, § 10, eff. Nov. 1, 1995; Laws 2003, c. 484, § 1, eff. Nov. 1, 2003; Laws 2010, c. 229, § 2.