Oklahoma
Open, with extra limitsPrepared for youLast checked September 29, 2026
Open to California wineries with a Direct Wine Shipper's Permit, for up to six cases per resident a year; ship from your own licensed premises, not a fulfillment house, unless the ABLE Commission approves otherwise in writing.
Oklahoma has its own chapter in the free book Direct to Consumer, State by State, and this page carries any change since it went to press. Get the whole book
Can you ship here?
- Permit
- Direct Wine Shipper's Permit from the ABLE Commission: $300 to obtain, $150 to renew. Oklahoma's alcohol licenses run one year from issue; go by the expiration date on your permit.
- Volume limit
- Six nine-liter cases per resident per year from your winery; 30 cases per resident from all wineries.
- Bond
- None; neither the statute nor ABLE's direct shipment rules require one.
What you'll file
| Return or report | Form | Agency | How Pinrates handles it |
|---|---|---|---|
| Vendors use tax return, state plus city/county (quarterly, by the 20th) | SVU-20005-B | Oklahoma Tax Commission | Prepared by Pinrates. You submit it in OkTAP. |
| Direct shipper excise return (quarterly by statute; confirm with the Tax Commission) | formerly ALC 50024 | Oklahoma Tax Commission (no current form; statute linked) | Prepared by Pinrates. You submit it in OkTAP. |
| Direct Wine Shipper Quarterly Report, by email (file by the 10th) | ABLE.BR-06 | ABLE Commission | Prepared by Pinrates. You submit it by email to the ABLE Commission. |
When it's due
| ABLE shipment report, BR-06 | Jan, Apr, Jul, Oct, by the file by the 10th (rule 15th, web 20th) |
| Use tax, SVU-20005-B | Jan, Apr, Jul, Oct, by the 20th |
| Excise return (confirm frequency) | Jan, Apr, Jul, Oct, by the 20th |
Everything recurring lands in January, April, July and October; confirm the excise schedule with the Tax Commission, and renew the permit by its expiration date.
Tax rates
Use tax (4.5% state plus city and county) and wine excise of 19 cents a liter (55 cents for sparkling).
Local rates: calculated from each delivery address.
Other rules
- Label registration
- No product registration, but ABLE must approve your 4 x 6 inch carton label before use.
- Carrier
- The carrier must get a 21+ signature at the delivery address and files its own quarterly report with ABLE.
Changes since September 29, 2026
None recorded. The Oklahoma chapter of Direct to Consumer, State by State is current as of September 29, 2026; any change to Oklahoma's direct-shipping rules after that date is posted here.
Ship to Oklahoma?
Of the returns and reports above, Pinrates prepares 3 for you to submit, on the Prepare plan at $299 a month.
Sources
Every source the Oklahoma chapter of Direct to Consumer, State by State cites, last checked September 29, 2026. Each key opens the same page as the short link printed in the book.
Forms
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| ok-03 | 4.5% state rate | Oklahoma Tax Commission, Form SVU-20005-B (May 2024), Oklahoma Vendors Use Tax Return for returns beginning Aug. 1, 2024, and instructions | Oklahoma ABLE Commission |
| ok-08 | Oklahoma ABLE Commission, Form ABLE.BR-06 (rev. 02/2026), Oklahoma Direct Wine Shipper Quarterly Report | Oklahoma ABLE Commission | |
| ok-10 | Annual | Oklahoma Tax Commission, Form ALC 50024 (Oct. 2018), Direct Shipper to Oklahoma Consumers Excise Tax Return | |
| ok-12 | Apply for and renew the permit online | Accela portal | Oklahoma ABLE Commission |
| ok-13 | Vendor use tax permit | Oklahoma ABLE Commission |
Portals and accounts
Statutes
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| ok-01 | Direct Wine Shipper's Permit | Okla. Stat. tit. 37A, § 3-106 | |
| ok-02 | Licenses valid one year from issuance unless the Act provides otherwise | Okla. Stat. tit. 37A, § 2-101(E) | |
| ok-04 | Excise tax rates on wine and sparkling wine | Okla. Stat. tit. 37A, § 5-101 | Oklahoma Tax Commission (no current form; statute linked) |
| us-53 | Alcoholic beverages nonmailable | 18 U.S.C. § 1716(f) |
Regulations
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| ok-07 | Direct Shipment of Wine, added eff. Oct. 1, 2018 | Okla. Admin. Code 45:25-5-1 to 45:25-5-6 |
Agency guidance and other sources
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| ok-05 | Direct wine shipper and carrier quarterly reports | Oklahoma ABLE Commission, "Required ABLE Reporting" | Oklahoma ABLE Commission |
| ok-06 | Industry guidance | Wine Institute, "Oklahoma" DTC summary, updated June 1, 2026 | |
| ok-09 | DSP, Direct Wine Shipper Permit | Oklahoma ABLE Commission, "Business License Guide" | Oklahoma ABLE Commission |
| ok-11 | Searchable list | Oklahoma Tax Commission, Forms | Oklahoma ABLE Commission |
This page is a reference, not legal advice. Confirm requirements with the state before acting on them.
The Oklahoma chapter is one of 51 in Direct to Consumer, State by State. Get the free digital edition.