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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 alcohol lawfully withdrawn and used free of tax under a tax-free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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