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§ 7. Taxation of alcoholic beverages

Oklahoma Statutes AnnotatedConstitution of the State of Oklahoma [Annotated]Effective: October 1, 2018

Oklahoma Statutes Annotated
Constitution of the State of Oklahoma [Annotated] (Refs & Annos)
Article XXVIII-a. .--Alcoholic Beverage Laws and Enforcement
Effective: October 1, 2018
OK Const. Art. 28-A, § 7
§ 7. Taxation of alcoholic beverages
The retail sale of alcoholic beverages shall be subject to the sales tax laws enacted by the Legislature and in addition thereto the Legislature may levy taxes upon the manufacture, possession and/or all sales of alcoholic beverages, including sales by any entity that sells alcoholic beverages to consumers for off-premise and/or on-premise consumption, the proceeds of which, except sales tax, shall be distributed provided by law.


Added by State Question No. 792, Legislative Referendum No. 370, adopted at election held on Nov. 8, 2016.
OK Const. Art. 28-A, § 7, OK CONST Art. 28-A, § 7
Current with amendments approved through June 30, 2020.
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