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Oklahoma

State Shipping Laws:

oklahoma

Last Updated June 24, 2025

Restricted Shipping

Permit

DTC Permit

Required

Yes

Initial Fee

$300, $150 for subsequent renewals

Expiration

One year from issue date

Bond

Not Required as of 3/1/2019

Restricted Shipping

Yes

  • Fulfillment Houses Prohibited

Sales Tax

Use Tax Required

State

4.5%

Local

Yes

Tax on Shipping

No

Excise Tax

Excise Tax Required

Still Wine

$.19/liter

Sparkling Wine

$.55/liter

Volume Limit

Limits per Winery

Year

6 cases per person

Reporting

Required

Yes

Use Tax

Quarterly by the 20th

Excise Tax

Quarterly by the 20th

Direct Shipment

Quarterly by the 20th

Record Retention

At least 3 years

Product Requirements

Product Registration

Required

No

Additional Information


Effective October 1, 2018, a Direct Wine Shippers 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.

  • Once a winery has registered with the ABLE Commission for a Direct Wine Shippers Permit, the Commission will notify the Oklahoma Tax Commission and the Oklahoma Tax Commission will then notify the winery of the requirements for receiving a Direct Wine Shipper (Tax) Permit and a Vendor Use Tax Permit.
  • Beginning July 15, 2019, a winery should complete the online business registration application.
  • Registration with the Oklahoma Secretary of State is NOT required.
  • Effective March 1, 2019, the Tax Commission does NOT require a bond in order to issue a Direct Wine Shipper (Tax) Permit.
  • Use tax and excise tax must be reported and paid to the Tax Commission on a quarterly basis beginning Jan. 1, 2024.
  • Direct shippers must file a quarterly direct shipment report with the ABLE Commission.
  • The consumer is required to verify, by electronic means or otherwise, that they are at least 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.
  • The Oklahoma ABLE Commission is interpreting their DTC statute to prohibit wineries from utilizing a fulfillment house to ship wine on their behalf. At this time, any wineries shipping wine to consumers in OK should be doing so from their own licensed premise.

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-site or off-site shipments to Oklahoma consumers under any circumstances.

Compliance Alerts


New OK DTC Permit Law

 

View All Compliance Alerts

Contact Information

Oklahoma ABLE Commission
50 NE 23rd Street
Oklahoma City, OK 73105
Phone: (405) 521-3484
Fax: (405) 521-6578

Oklahoma Tax Commission
300 N Broadway Ave.
Oklahoma City, OK 73194
Phone: (405) 521-3160

 

 

More DTC Compliance Resources

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Direct Shipping Laws for Wineries

Learn more about direct-to-consumer shipping laws and access useful direct shipping tools.

This information is intended for winegrower licensees only. All information above is provided as an informational aid and is not legal advice. Data may be out-of-date or incomplete. Please consult a lawyer before taking any action.