{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-301","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-301","heading":"Definitions","body":"For purposes of Section 301 et seq. of this title:\n\n1. The term \"cigarette\" is defined to mean and include all\n\nrolled tobacco or any substitute therefor, wrapped in paper or any\n\nsubstitute therefor and weighing not to exceed three (3) pounds per\n\nthousand cigarettes;\n\n2. The term \"person\" is defined to mean and include any\n\nindividual, company, partnership, joint venture, joint agreement,\n\nassociation (mutual or otherwise), limited liability company,\n\ncorporation, estate, trust, business trust receiver, or trustee\n\nappointed by any state or federal court, or otherwise, syndicate, or\n\nany political subdivision of the state or combination acting as a\n\nunit, in the plural or singular number;\n\n3. The term \"wholesaler\", “distributor” and/or \"jobber\" is\n\ndefined to mean and include a person, firm or corporation organized\n\nand existing, or doing business, primarily to sell cigarettes to,\n\nand render service to retailers in the territory such person, firm\n\nor corporation chooses to serve, and that:\n\na. purchases cigarettes directly from the manufacturer,\n\nb. at least seventy-five percent (75%) of whose gross\n\nsales are made at wholesale,\n\nc. handles goods in wholesale quantities and sells\n\nthrough salespersons, advertising and/or sales\n\npromotion devices,\n\nd. carries at all times at its principal place of\n\nbusiness a representative stock of cigarettes for\n\nsale, and\n\ne. comes into the possession of cigarettes for the\n\npurpose of selling them to retailers or to persons\n\noutside or within the state who might resell or retail\n\nsuch cigarettes to consumers.\n\nIn addition to the foregoing, and irrespective of the percentage\n\nor type of sales, the term \"wholesaler\", “distributor” and/or\n\n“jobber” shall also include all purchasers of cigarettes making\n\npurchases directly from the manufacturer for distribution at\n\nwholesale or retail sale and this shall not affect the requirements\n\nrelating to retail licenses;\n\n4. The term \"retailer\" is defined to be:\n\na. a person who comes into the possession of cigarettes\n\nfor the purpose of selling, or who sells them at\n\nretail, or\n\nb. a person, not coming within the classification of\n\nwholesaler, distributor and/or jobber as herein\n\ndefined, having possession of more than one thousand\n\ncigarettes;\n\n5. The term \"consumer\" is defined to be a person who receives\n\nor who in any way comes into possession of cigarettes for the\n\npurpose of consuming them, giving them away, or disposing of them in\n\na way other than by sale, barter or exchange;\n\n6. The term \"Tax Commission\" is defined to mean the Oklahoma\n\nTax Commission;\n\n7. The term \"sale\" and/or \"sales\" is hereby defined to be and\n\ndeclared to include sales, barters, exchanges and every other\n\nmanner, method and form of transferring the ownership of personal\n\nproperty from one person to another, and is also declared to be the\n\nuse or consumption in this state in the first instance of cigarettes\n\nreceived from without the state or of any other cigarettes upon\n\nwhich the tax has not been paid. The term \"first sale\" shall mean\n\nand include the first sale or distribution of cigarettes in\n\nintrastate commerce or the first use or consumption of cigarettes\n\nwithin this state;\n\n8. The term \"stamp\" as herein used shall mean the stamp or\n\nstamps by use of which:\n\na. the tax levied pursuant to the provisions of Section\n\n301 et seq. of this title is paid,\n\nb. the tax levied pursuant to the provisions of Section\n\n349 of this title is paid, or\n\nc. the payment in lieu of taxes authorized pursuant to a\n\ncompact entered into by the State of Oklahoma and a\n\nfederally recognized Indian tribe or nation pursuant\n\nto the provisions of subsection C of Section 346 of\n\nthis title is paid;\n\n9. The term \"drop shipment\" shall mean and include any delivery\n\nof cigarettes received by any person within this state when payment\n9 of this title is paid, or\n\nc. the payment in lieu of taxes authorized pursuant to a\n\ncompact entered into by the State of Oklahoma and a\n\nfederally recognized Indian tribe or nation pursuant\n\nto the provisions of subsection C of Section 346 of\n\nthis title is paid;\n\n9. The term \"drop shipment\" shall mean and include any delivery\n\nof cigarettes received by any person within this state when payment\n\nfor such cigarettes is made to the shipper or seller by or through a\n\nperson other than the consignee;\n\n10. The term \"distributing agent\" shall mean and include every\n\nperson in this state who acts as an agent of any person outside the\n\nstate by receiving cigarettes in interstate commerce and storing\n\nsuch cigarettes subject to distribution or delivery upon order from\n\nthe person outside the state to distributors, wholesale dealers and\n\nretail dealers, or to consumers. The term \"distributing agent\"\n\nshall also mean and include any person who solicits or takes orders\n\nfor cigarettes to be shipped in interstate commerce to a person in\n\nthis state by a person residing outside of Oklahoma, the tax not\n\nhaving been paid on such cigarettes;\n\n11. The term \"vending machine\" shall mean and include any coin\n\noperating machine, contrivance, or device, by means of which\n\ncigarettes are sold or dispensed in their original container;\n\n12. The term \"use\" means and includes the exercise of any right\n\nor power over cigarettes incident to the ownership or possession\n\nthereof, except that it shall not include the sale of cigarettes in\n\nthe regular course of business;\n\n13. a. The term “delivery sale” means any sale of cigarettes\n\nto a consumer in Oklahoma where either:\n\n(1) the purchaser submits the order for such sale by\n\nmeans of a telephonic or other method of voice\n\ntransmission, the mails or any other delivery\n\nservice, or the Internet or other online service,\n\nor\n\n(2) the cigarettes are delivered by use of the mails\n\nor other delivery service.\n\nb. A sale of cigarettes which satisfies the criteria in\n\nsubparagraph a of this paragraph shall be a delivery\n\nsale regardless of whether the seller is located\n\nwithin or outside of Oklahoma.\n\nc. A sale of cigarettes not for personal consumption to a\n\nperson who is a wholesale dealer or a retail dealer\n\nshall not be a delivery sale.\n\nd. For purposes of this paragraph, any sale of cigarettes\n\nto an individual in Oklahoma shall be treated as a\n\nsale to a consumer unless such individual is licensed\n\nas a distributor or retailer of cigarettes by the Tax\n\nCommission;\n\n14. The term “delivery service” means any person, including but\n\nnot limited to the United States Postal Service, that is engaged in\n\nthe commercial delivery of letters, packages, or other containers;\n\n15. The term “manufacturer” means any person who manufactures,\n\nfabricates, assembles, processes, or labels a finished cigarette; or\n\nimports, either directly or indirectly, a finished cigarette for\n\nsale or distribution in this state;\n\n16. The term “mails” or “mailing” means the shipment of\n\ncigarettes through the United States Postal Service;\n\n17. The term “shipping container” means a container in which\n\ncigarettes are shipped in connection with a delivery sale; and\n\n18. The term “shipping documents” means bills of lading,\n\nairbills, or any other documents used to evidence the undertaking by\n\na delivery service to deliver letters, packages, or other\n\ncontainers.","path":["OK Code","Title 68"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os68.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"7785b1582c14019622169b93464550a371195ede203f6b27fe8cc8100b74c6a5","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-3009","next":"us-ok/okla.-stat.-tit.-68-68-3010"},"notice":"GroundRules: Original legal text. Not legal advice."}