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InsightDawn M. RahmeTax LawHospitality and Restaurants

OTC issues tax notice related to curbside or drive-through sales of packaged beer and wine

By June 13th, 2022No Comments

By Phillips Murrah Director Dawn M. Rahme

The ABLE Commission recently issued an advisory letter allowing restaurants holding mixed beverage licenses to sell packaged beer and wine in conjunction with food sales through curbside pickup or drive-through.

In response, the Oklahoma Tax Commission issued a notice dated March 20, 2020 addressing the mixed beverage tax related to curbside or drive-through sales of packaged beer and wine.  The Oklahoma Tax Commission’s notice provides that such sales do not constitute mixed beverages that are subject to the 13.5% mixed beverage tax. However, the sale of packaged beer and wine in these instances should be treated as a retail sale subject to regular sales tax.

Dawn Rahme Oklahoma City tax law

Dawn M. Rahme is a Director and a member of the Firm’s Executive Committee. She represents individuals and businesses in an array of transactional matters with a focus on assisting corporations, partnerships and individuals in general tax planning.

For more information on this alert and its impact on your business, please call 405.606.4770 or email me.

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