OK · constitutions
Okla. Const. art. XXVIII-A, § 7
Taxation of alcoholic beverages
Text effective Oct. 1, 2018
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.
History
Added by State Question No. 792, Legislative Referendum No. 370, adopted at election held on Nov. 8, 2016, effective Oct. 1, 2018.
Provenance
- Source
- oklegislature.gov
- Retrieved
- 2026-09-29
- Edition
- supplied-2026-09-29
- Content hash
18d543cba842c56176275f567ae5cf79f28caa079bda91a8e0287e62a31e4911
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