Business Tax Types: Alcohol and Tobacco Tax

This information is designed to assist business people and people thinking about operating a business in Oklahoma. What follows is meant to be basic, introductory information and should not be considered the final word in business taxes in Oklahoma. For further information, please contact one of our Taxpayer Assistance Offices or attend one of our Business Tax Workshops.

Beverage licenses for the sale of low-point (3.2) beer expire three years from the date sales begin. License fees per three year period are:

Retail cigarette licenses for over-the-counter sales expire three years from the date the sales begin. The license fee is $30 per three year period.

All holders of a Mixed Beverage License issued by the ABLE Commission must obtain a Mixed Beverage Tax Permit, which is a non-fee three year renewable permit.