{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-302","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-302","heading":"Stamp excise tax upon sale, use, gift, possession or","body":"consumption of cigarettes.\n\nThere is hereby levied upon the sale, use, gift, possession, or\n\nconsumption of cigarettes within the State of Oklahoma a tax at the\n\nrate of four (4) mills per cigarette. Beginning November 3, 1992,\n\nthe revenue resulting from the tax levied pursuant to this section\n\nshall be apportioned by the Oklahoma Tax Commission and transmitted\n\nto the State Treasurer, who shall deposit the same in the Oklahoma\n\nBuilding Bonds of 1992 Sinking Fund. No part of the cigarette tax\n\nreceipts derived from the increase in the cigarette tax rate shall\n\nbe used in determining the amount of cigarette tax collections to be\n\npaid into the State of Oklahoma Building Bonds of 1961 Sinking Fund\n\npursuant to the provisions of Sections 57.31 through 57.43 of Title\n\n62 of the Oklahoma Statutes.\n\nThe tax hereby levied shall be paid only once on any cigarettes\n\nsold, used, received, possessed, or consumed in this state. The tax\n\nshall be evidenced by stamps which shall be furnished by and\n\npurchased from the Tax Commission or by an impression of such tax by\n\nthe use of a metering device when authorized by the Tax Commission\n\nas provided for in Section 301 et seq. of this title, and the stamps\n\nor impression shall be securely affixed to one end of each package\n\nin which cigarettes are contained or from which consumed.\n\nThe impact of the tax levied by the provisions of Section 301 et\n\nseq. of this title is hereby declared to be on the vendee, user,\n\nconsumer, or possessor of cigarettes in this state, and, when the\n\ntax is paid by any other person, such payment shall be considered as\n\nan advance payment and shall thereafter be added to the price of the\n\ncigarettes and recovered from the ultimate consumer or user. In\n\nmaking a sale of cigarettes in this state, a wholesaler or jobber\n\nmay separately state and show upon the invoice covering the sale the\n\namount of tax paid on the cigarettes sold. The tax shall be\n\nevidenced by appropriate stamps attached to each package of\n\ncigarettes sold. Every retailer who makes sales of cigarettes\n\nwithin this state to persons for use or consumption shall separately\n\nshow the amount of tax paid as evidenced by appropriate stamps on\n\neach package of cigarettes sold, and the tax shall be collected by\n\nthe retailer from the user or consumer. The provisions of this\n\nsection shall in no way affect the method of collection of tax on\n\ncigarettes as now provided for by existing law. As to cigarettes\n\npacked in quantities of less than ten, for distribution as samples,\n\npayment of the tax may be made to the Tax Commission in a lump sum\n\nwithout affixing stamps on such packages.\n\nNotwithstanding any other provision of law, the tax levied\n\npursuant to the provisions of Section 301 et seq. of this title\n\nshall be part of the gross proceeds or gross receipts from the sale\n\nof cigarettes, as those terms are defined in paragraph 7 of Section\n\n1352 of this title.","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":"f5e8f98fba7dcb9619f1f5c3ed1bb1266f6be08da74a5163c35a6a7382e68412","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-3019","next":"us-ok/okla.-stat.-tit.-68-68-302-1"},"notice":"GroundRules: Original legal text. Not legal advice."}