{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-402","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-402","heading":"Amount of tax","body":"There shall be levied, assessed, collected and paid in respect\n\nto the articles containing tobacco enumerated in Section 401 et seq.\n\nof this title, a tax in the following amounts:\n\n1. Little Cigars. Upon cigars of all descriptions made of\n\ntobacco, or any substitute therefor, and weighing not more than\n\nthree (3) pounds per thousand, the tax levied on the products coming\n\nunder this paragraph shall be equal to the tax on such products that\n\nis reported and paid as cigarette tax under Sections 301 through 325\n\nof this title. Further, the tax levied herein shall be paid in the\n\nsame manner as required in Sections 301 through 325 of this title;\n\n2. Cigars. Upon cigars of all descriptions made of tobacco, or\n\nany substitute therefor, weighing more than three (3) pounds per\n\nthousand and having a manufacturer's recommended retail selling\n\nprice, under the Federal Code, of not exceeding four cents ($0.04)\n\nper cigar, one cent ($0.01) for each cigar;\n\n3. Cigars. Upon all other cigars of all descriptions made of\n\ntobacco, or any substitute therefor, and weighing more than three\n\n(3) pounds per thousand, Twenty Dollars ($20.00) per thousand. For\n\nthe purpose of computing the tax, cheroots, stogies, etc., are\n\nhereby classed as cigars;\n\n4. Smoking Tobacco. Upon all smoking tobacco, the tax shall be\n\ntwenty-five percent (25%) of the factory list price exclusive of any\n\ntrade discount, special discount or deals; and\n\n5. Smokeless Tobacco. Upon smokeless tobacco, the tax shall be\n\ntwenty percent (20%) of the factory list price exclusive of any\n\ntrade discount, special discount or deals.\n\nIt shall not be permissible for a retailer to advertise that the\n\nretailer will absorb the tax due on the taxable merchandise\n\ndescribed herein. Such tax shall be paid by the consumer.\n\nNotwithstanding any other provision of law, the tax levied\n\npursuant to the provisions of Section 401 et seq. of this title\n\nshall be part of the gross proceeds or gross receipts from the sale\n\nof tobacco products, or both, as those terms are defined in\n\nparagraph 12 of Section 1352 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":"35cd0575d138f1cb88a7a3fb66582f7db2a3878e5edb41d7454e035ba05780d8","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-401","next":"us-ok/okla.-stat.-tit.-68-68-402-1"},"notice":"GroundRules: Original legal text. Not legal advice."}