Okla. Stat. tit. 68, § 68-307: Consumer bringing cigarettes from without state as

retailer.

A consumer who secures cigarettes from without the state and has

same brought into the state by a common carrier or otherwise shall

be held to be a retailer, and its, his or her place of business

shall be deemed the point within the state at which the cigarettes

are received. Such person holding himself out as consumer and

purchasing cigarettes in a larger quantity than forty shall be

subject to the same provisions, rules and regulations with respect

to cigarettes as are by this article imposed upon retailers.