Every manufacturer, wine and spirits wholesaler, beer distributor, nonresident seller, retailer, mixed beverage, caterer, public event and special event licensee shall keep a record of all alcoholic beverages imported, purchased, received, manufactured, produced, sold, delivered or otherwise disposed of, and the amount of all alcoholic beverages on hand, as herein provided. Such records must be kept for a period of at least three (3) years and shall include:

1. 1. The date;
2. 2. The number of the invoice, manifest, bill of lading or similar type document; and

3. 3. The total amount of alcoholic beverages purchased, imported, received, manufactured, produced, sold, delivered or otherwise disposed of, by such licensee in each transaction.

   Each such licensee shall keep and maintain such other records in details as the Oklahoma Tax Commission may require.

Laws 2016, SB 383, c. 366, § 129, eff. October 1, 2018.