State Law: Legal Amounts of Homemade Wine
Oklahoma laws regarding homemade wine are pursuant to the federal law which states the following:
The aggregate amount of wine exempt from tax under this subsection with respect to any household shall not exceed – (1) 200 gallons per calendar year if there are 2 or more adults in such household, or (2) 100 gallons per calendar year if there is only 1 adult in such household.
State Alcoholic Beverages Control Agency
Alcoholic Beverage Laws Enforcement Commission (ABLE)
3812 N. Santa Fe, Suite 200
Oklahoma City, Oklahoma 73118
Phone: 405.521.3484
Fax: 405.521.6578
Statute Title & Description
No person shall manufacture, rectify, sell, possess, store, import into or export from this state, transport, or deliver any alcoholic beverage except as specifically provided in the Oklahoma Alcoholic Beverage Control Act. Provided, that nothing herein shall prevent the possession and transportation of alcoholic beverages for the personal use of the possessor, his family and guests, so long as the Oklahoma excise tax has been paid thereon, except for beer. Provided, that nothing herein shall prevent the making of cider or of wine, not to exceed two hundred (200) gallons in any one (1) year pursuant to a license first obtained from the Alcoholic Beverage Laws Enforcement Commission, by simple fermentation and without distillation, if made solely for the use of the maker, his family and guests.
“Alcohol” means and includes hydrated oxide of ethyl, ethyl alcohol, ethanol, or spirits of wine, from whatever source or by whatever process produced. It does not include wood alcohol or alcohol which has been denatured or produced as denatured in accordance with Acts of Congress and regulations promulgated thereunder.
“Alcoholic beverage” means alcohol, spirits, beer, and wine as those terms are defined herein and also includes every liquid or solid, patented or not, containing alcohol, spirits, wine or beer and capable of being consumed as a beverage by human beings, but does not include low-point beer as that term is defined in Section 163.2 of this title.
“Wine” means and includes any beverage containing more than one-half of one percent (1/2 of 1%) alcohol by volume and not more than twenty-four percent (24%) alcohol by volume at sixty (60) degrees Fahrenheit obtained by the fermentation of the natural contents of fruits, vegetables, honey, milk or other products containing sugar, whether or not other ingredients are added, and includes vermouth and sake, known as Japanese rice wine.
The Alcoholic Beverage Laws Enforcement Commission is authorized to issue, upon application of a person who is twenty-one (21) years of age or older, an annual personal use permit which when granted authorizes the holder thereof to make, store, possess and transport for personal use, low-point beer as defined by Section 163.2 of this title, beer as defined by Section 506 of this title, fermented non-distilled ciders, and wine as defined by Section 506 of this title.
Section 554 Exemptions from excise tax
The excise tax levied by Section 553 of this title shall not apply to:
Beer cider and wine made for personal use, as provided in Section 505 of this title.
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;
There must be furnished such proof of the exclusive use for such exempt purposes as the Oklahoma Tax Commission may require.
NOTE: The information presented here is not a substitute for legal advice. For detailed information regarding the laws of your state please contact the state’s governing agency and/or a lawyer licensed to practice in your state.
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