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§37-554.
§37-554.
A. The excise tax levied by Section 553 of this title shall not apply
to:
1. alcohol used exclusively for industrial purposes by the holder of
an industrial license;
2. alcohol lawfully withdrawn and used free of tax under a tax-free
permit issued by the United States government;
3. alcoholic beverages used exclusively by licensed physicians and
dentists in the bona fide practice of their professions or by licensed
pharmacists in compounding prescriptions;
4. cider and wine made for personal use, as provided in Section 505 of
this title;
5. wine used exclusively for sacramental purposes in bona fide
religious ceremonies; and
6. alcoholic beverages, not exceeding one (1) liter, imported into
this state by the possessor for his own personal use.
B. As a condition precedent to the allowance of any exemption
authorized by subsection A of this section:
1. Where a license or permit is required by the Oklahoma Alcoholic
Beverage Control Act, for such use, the person claiming any such
exemption must have obtained from the Alcoholic Beverage Laws
Enforcement Commission the license or permit authorizing such exempt
use; and
2. There must be furnished such proof of the exclusive use for such
exempt purposes as the Oklahoma Tax Commission may require.
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