Okla. Stat. tit. 68, § 68-402: Amount of tax

There shall be levied, assessed, collected and paid in respect

to the articles containing tobacco enumerated in Section 401 et seq.

of this title, a tax in the following amounts:

1. Little Cigars. Upon cigars of all descriptions made of

tobacco, or any substitute therefor, and weighing not more than

three (3) pounds per thousand, the tax levied on the products coming

under this paragraph shall be equal to the tax on such products that

is reported and paid as cigarette tax under Sections 301 through 325

of this title. Further, the tax levied herein shall be paid in the

same manner as required in Sections 301 through 325 of this title;

2. Cigars. Upon cigars of all descriptions made of tobacco, or

any substitute therefor, weighing more than three (3) pounds per

thousand and having a manufacturer's recommended retail selling

price, under the Federal Code, of not exceeding four cents ($0.04)

per cigar, one cent ($0.01) for each cigar;

3. Cigars. Upon all other cigars of all descriptions made of

tobacco, or any substitute therefor, and weighing more than three

(3) pounds per thousand, Twenty Dollars ($20.00) per thousand. For

the purpose of computing the tax, cheroots, stogies, etc., are

hereby classed as cigars;

4. Smoking Tobacco. Upon all smoking tobacco, the tax shall be

twenty-five percent (25%) of the factory list price exclusive of any

trade discount, special discount or deals; and

5. Smokeless Tobacco. Upon smokeless tobacco, the tax shall be

twenty percent (20%) of the factory list price exclusive of any

trade discount, special discount or deals.

It shall not be permissible for a retailer to advertise that the

retailer will absorb the tax due on the taxable merchandise

described herein. Such tax shall be paid by the consumer.

Notwithstanding any other provision of law, the tax levied

pursuant to the provisions of Section 401 et seq. of this title

shall be part of the gross proceeds or gross receipts from the sale

of tobacco products, or both, as those terms are defined in

paragraph 12 of Section 1352 of this title.