{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-327","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-327","heading":"Definitions","body":"The following words, terms and phrases, when used in this act,\n\nshall have the meaning ascribed to them in this section, except\n\nwhere the context clearly indicates a different meaning:\n\na. \"Person\" shall mean and include any individual, firm,\n\nassociation, company, partnership, limited liability company,\n\ncorporation, joint stock company, club, agency, syndicate municipal\n\ncorporation, or other political subdivision of this state, trust,\n\nreceiver, trustee, fiduciary, and conservator.\n\nb. \"Cigarettes\" shall mean and include any roll for smoking,\n\nmade wholly or in part of tobacco, irrespective of size or shape and\n\nwhether or not such tobacco is flavored, adulterated, or mixed with\n\nany other ingredient, the wrapper or cover of which is made of\n\npaper, leaves, string, or any other substance or material, excepting\n\ntobacco.\n\nc. \"Tobacco Products\" shall mean any bidis, cigars, cheroots,\n\nstogies, smoking tobacco (including granulated, plug cut, crimp cut,\n\nready rubbed, and any other kinds and forms of tobacco suitable for\n\nsmoking in a pipe or cigarette), chewing tobacco (including\n\ncavendish, twist, plug, scrap, and any other kinds and forms of\n\ntobacco suitable for chewing), however prepared; and shall include\n\nany other articles or products made of tobacco or any substitute\n\ntherefor.\n\nd. \"Sale\" shall mean any transfer for a consideration,\n\nexchange, barter, gift, offer for sale, and distribution in any\n\nmanner or by any means whatsoever.\n\ne. \"Wholesaler\" and/or \"jobber\" is defined to mean a person,\n\nfirm, or corporation organized and existing, or doing business\n\nprimarily to sell cigarettes to, and render service to retailers in\n\nthe territory such person, firm or corporation chooses to serve;\n\nthat purchases cigarettes directly from the manufacturer; that at\n\nleast seventy-five percent (75%) of whose gross sales are made at\n\nwholesale; to other than their own retail stores, that handles goods\n\nin wholesale quantities and sells through salesmen, advertising,\n\nand/or sales promotion devices; that carries at all times at his or\n\nits principal place of business a representative stock of cigarettes\n\nand tobacco products for sale, and that comes into the possession of\n\ncigarettes for the purpose of selling them to retailers or to\n\npersons outside or within the state who might resell or retail such\n\ncigarettes to consumers.\n\nf. The word \"Sub-Jobber\" is defined to mean any person in this\n\nstate who does not purchase cigarettes and tobacco products from a\n\nmanufacturer and who acquires stamped cigarettes and tobacco\n\nproducts from a wholesaler, at least seventy-five percent (75%) of\n\nwhich are for purposes of resale to retailers in this state, or to\n\npersons for the purpose of resale only.\n\ng. \"Retailer\" means any person in this state who is engaged in\n\nthe business of selling cigarettes and tobacco products at retail\n\nand any person selling cigarettes through vending machines.\n\nh. \"Manufacturer's representative, or manufacturer's salesman\"\n\nshall mean any person working for or under the supervision of a\n\nmanufacturer and whose action is not controlled by the wholesaler or\n\nretailer.\n\ni. \"Consumer\" shall mean a person who comes into possession of\n\ncigarettes or tobacco products for the purpose of consuming them,\n\ngiving them away, or disposing of them in a way other than by sale,\n\nbarter, or exchange.\n\nj. \"Drop shipment\" shall mean and include any delivery of\n\ncigarettes or tobacco products received by any person within this\n\nstate when payment for such cigarettes or tobacco products is made\n\nto the shipper or seller by or through a person other than the\n\nconsignee.\n\nk. \"Sell at retail\", \"sale at retail\", and \"retail sales\" shall\n\nmean and include any transfer of title to cigarettes and tobacco\n\nproducts for a valuable consideration, made in the ordinary course\n\nof trade or usual conduct of the seller's business, to the purchaser\n\nfor consumption or use.\nes or tobacco products is made\n\nto the shipper or seller by or through a person other than the\n\nconsignee.\n\nk. \"Sell at retail\", \"sale at retail\", and \"retail sales\" shall\n\nmean and include any transfer of title to cigarettes and tobacco\n\nproducts for a valuable consideration, made in the ordinary course\n\nof trade or usual conduct of the seller's business, to the purchaser\n\nfor consumption or use.\n\nl. \"Sell at wholesale\", \"sale at wholesale\", and \"wholesale\n\nsales\" shall mean and include any transfer of title to cigarettes\n\nand tobacco products for a valuable consideration, made in the\n\nordinary course of trade or usual conduct of the wholesaler's\n\nbusiness, to the retailer for the purpose of resale.\n\nm. \"Basic costs of cigarettes and tobacco products\" shall mean\n\nthe invoice cost of cigarettes and tobacco products to the retailer\n\nor wholesaler, as the case may be, or the replacement cost of\n\ncigarettes and tobacco products to the retailer or wholesaler, as\n\nthe case may be, within thirty (30) days prior to the date of sale\n\nin the quantity last purchased, whichever is lower, less all trade\n\ndiscounts, except the customary discounts for cash, to which shall\n\nbe added the full face value of any stamps which may be required by\n\nany cigarette and tobacco products tax act of this state or federal\n\nact now in effect or hereafter enacted, if not already included by\n\nthe manufacturer in the list price.","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":"ad78c487590f583e8bd48ba92c8264ff533d46bcf2822d7c96dfd9a132fe9d31","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-326","next":"us-ok/okla.-stat.-tit.-68-68-328"},"notice":"GroundRules: Original legal text. Not legal advice."}