{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-402-1","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-402-1","heading":"Additional tax on tobacco products - Rates -","body":"Apportionment of revenues.\n\nIn addition to the tax levied by Section 402 of this title,\n\nthere is hereby levied upon the sale, use, exchange or possession of\n\narticles containing tobacco as defined in Section 402 of this title,\n\na tax in the following amounts:\n\n1. Upon cigars of all descriptions made of tobacco, or any\n\nsubstitute therefor, and weighing more than three (3) pounds per\n\nthousand, and having a manufacturer's recommended retail selling\n\nprice, under the Federal Code, of more than four cents ($0.04) for\n\neach cigar, Ten Dollars ($10.00) per thousand. For the purpose of\n\ncomputing the tax, cheroots, stogies, etc., are hereby classed as\n\ncigars;\n\n2. Upon all smoking tobacco, the tax shall be fifteen percent\n\n(15%) of the factory list price exclusive of any trade discount,\n\nspecial discount or deals; and\n\n3. Upon smokeless tobacco, the tax shall be ten percent (10%)\n\nof the factory list price exclusive of any trade discount, special\n\ndiscount or deals.\n\nThis tax shall be paid by the consumer and no retailer may\n\nadvertise that he will pay or absorb this tax.\n\nThe tax herein levied on tobacco products shall be collected on\n\nthe same basis and in the same manner and in all respects as the tax\n\nlevied by the Tobacco Products Tax Law. The revenue from this\n\nadditional tax shall be apportioned by the Oklahoma Tax Commission\n\nin the same manner as provided in Section 404 of this title, for the\n\napportionment of other tobacco products tax revenue.","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":"f56c8689a94be7e028dd08c4505e7c730594e80b0bb43004956254907385b11d","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-402","next":"us-ok/okla.-stat.-tit.-68-68-402-3"},"notice":"GroundRules: Original legal text. Not legal advice."}