{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-401","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-401","heading":"Definitions","body":"For the purpose of this article:\n\n1. The word \"person\" shall mean any individual, company,\n\nlimited liability company, corporation, partnership, association,\n\njoint adventure, estate, trust or any other group, or combination\n\nacting as a unit, and the plural as well as the singular, unless the\n\nintention to give a more limited meaning is disclosed by the\n\ncontext;\n\n2. The term \"Tax Commission\" shall mean the Oklahoma Tax\n\nCommission;\n\n3. The word \"wholesaler\" shall include dealers whose principal\n\nbusiness is that of a wholesale dealer, and who is known to the\n\ntrade as such, who shall sell any tobacco products to licensed\n\nretail dealers only for the purpose of resale;\n\n4. The word \"retailer\" shall include every dealer, other than a\n\nwholesaler as defined above, whose principal business is that of\n\nselling merchandise at retail, who shall sell, or offer for sale,\n\ntobacco products;\n\n5. The word \"consumer\" shall mean a person who comes into\n\npossession of tobacco for the purpose of consuming it;\n\n6. The words \"first sale\" shall mean and include the first\n\nsale, or distribution, of tobacco products in intrastate commerce,\n\nor the first use or consumption of tobacco products within this\n\nstate;\n\n7. The words \"tobacco products\" shall mean any cigars, smoking\n\ntobacco and smokeless tobacco;\n\n8. The term \"cigars\" shall include any roll of tobacco for\n\nsmoking, irrespective of size or shape and irrespective of the\n\ntobacco being flavored, adulterated or mixed with any other\n\ningredients, where such roll has a wrapper made chiefly of tobacco;\n\n9. The term \"smokeless tobacco\" shall mean all smokeless\n\ntobacco including snuff and chewing tobacco;\n\n10. The term \"snuff\" shall mean any finely cut, ground or\n\npowdered tobacco that is not intended to be smoked;\n\n11. The term \"chewing tobacco\" means any leaf tobacco that is\n\nnot intended to be smoked;\n\n12. The term \"smoking tobacco\" shall mean any pipe tobacco or\n\nroll-your-own tobacco;\n\n13. The term \"pipe tobacco\" means any tobacco which, because of\n\nits appearance, type, packaging or labeling, is suitable for use and\n\nlikely to be offered to, or purchased by, consumers as tobacco to be\n\nsmoked in a pipe;\n\n14. The term \"roll-your-own tobacco\" means any tobacco which,\n\nbecause of its appearance, type, packaging or labeling, is suitable\n\nfor use and likely to be offered to, or purchased by, consumers as\n\ntobacco for making cigarettes or cigars, or for use as wrappers\n\ntherof; and\n\n15. The term \"untaxed\" means that the full amount of tax has\n\nnot been paid as required by Section 400 et seq. 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":"ca604c80619ed1b67908507057e80321355ed14a3ff271ec5108a839ef701b22","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-4002","next":"us-ok/okla.-stat.-tit.-68-68-402"},"notice":"GroundRules: Original legal text. Not legal advice."}