OK SB1239

Requires electronic remittance of low-point beer excise taxes and electronic filing of tax returns with the Oklahoma Tax Commission, with taxes due by the 20th of each month for the preceding month

Requires electronic remittance of alcoholic beverage excise taxes (other than beer) beginning July 1, 2016, with returns filed electronically using Tax Commission procedures

Eliminates outdated provisions requiring an additional 20% payment during a 1981 transition period and a 2% deduction system from 1982

Maintains existing excise tax rates: $1.47 per liter on spirits, $0.19 per liter on wine, $0.55 per liter on sparkling wine, and $12.50 per barrel on beer

Effective date of July 1, 2016, with an emergency clause for immediate effect upon passage