A. Every manufacturer, brewer, wine and spirits wholesaler, beer distributor or nonresident seller, selling alcoholic beverages in this state, or selling alcoholic beverages for shipment into this state shall, at the time such sale is made, make and deliver to the purchaser or transporter an invoice, bill of lading, manifest or other document describing such alcoholic beverages, showing:

1. The date of such sale or delivery;

2. The name and ABLE Commission license number of the seller;

3. The point of origin of the movement of such alcoholic beverages and the destination of same;

4. The kind and quantity and a description of such alcoholic beverages, including the proof of all spirits;

5. The name and ABLE Commission license number of the purchaser;

6. The sale price; and

7. Such other information as the Oklahoma Tax Commission may, by form or rule, require.

Every such invoice, bill of lading, manifest or other document describing such alcoholic beverages, except beer, must be identified by consecutive numbers printed upon the invoice or document, and each such seller and purchaser must account for each copy of his or her invoice and each number thereof.

B. Every manufacturer, brewer, wine and spirits wholesaler or beer distributor importing into or purchasing in this state any alcoholic beverage, and any retailer purchasing any alcoholic beverage in this state, shall at the time of delivery or acceptance of such alcoholic beverage, demand and receive a proper bill of lading, invoice, manifest or other document, particularly describing such alcoholic beverage and showing the proof of all spirits.

C. Every manufacturer, brewer, wine and spirits wholesaler, beer distributor, nonresident seller and retailer shall retain one copy of each invoice, bill of lading, manifest or similar document covering all such sales and purchases by such licensee, as a part of the permanent records of such licensee for a period of at least three (3) years.

D. Any person violating any of the provisions of this section, whether acting for himself or herself or as the agent or employee of any licensee hereunder, shall be guilty of a misdemeanor and, upon conviction, shall be punished as provided by law. Any violation of the provisions of this section shall also constitute grounds for the revocation by the ABLE Commission of any license issued under the Oklahoma Alcoholic Beverage Control Act.

Added by Laws 2016, c. 366, § 128, eff. Oct. 1, 2018. Amended by Laws 2018, c. 113, § 4, eff. Oct. 1, 2018; Laws 2019, c. 322, § 32, emerg. eff. May 7, 2019.

NOTE: Laws 2016, c. 366, was conditionally effective upon passage of State Question No. 792, Legislative Referendum No. 307, which was adopted at election held on Nov. 8, 2016.