{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-402-3","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-402-3","heading":"Tobacco products tax in addition to tax levied in","body":"Sections 402 to 402-1 - Rates - Apportionment.\n\nA. In addition to the tax levied in Sections 402 and 402-1 of\n\nthis title, effective January 1, 2005, there shall be levied,\n\nassessed, collected, and paid in respect to the articles containing\n\ntobacco enumerated in Section 401 et seq. of this title, a tax in\n\nthe following amounts:\n\n1. Cigars. Upon all cigars of all descriptions made of\n\ntobacco, or any substitute therefor, and weighing more than three\n\n(3) pounds per thousand, Ninety Dollars ($90.00) per thousand. For\n\nthe purpose of computing the tax, cheroots, stogies, etc., are\n\nhereby classed as cigars;\n\n2. Smoking Tobacco. Upon all smoking tobacco, the tax shall be\n\nforty percent (40%) of the factory list price exclusive of any trade\n\ndiscount, special discount or deals; and\n\n3. Smokeless Tobacco. Upon smokeless tobacco, the tax shall be\n\nthirty percent (30%) of the factory list price exclusive of any\n\ntrade discount, special discount or deals.\n\nB. Except as provided in subsection C of this section, the\n\nrevenue resulting from the additional tax levied in subsection A of\n\nthis section shall be apportioned by the Oklahoma Tax Commission and\n\ntransmitted to the State Treasurer as follows:\n\n1. Twenty-two and six-hundredths percent (22.06%) shall be\n\nplaced to the credit of the Health Employee and Economy Improvement\n\nAct Revolving Fund created in Section 1010.1 of Title 56 of the\n\nOklahoma Statutes;\n\n2. Three and nine-hundredths percent (3.09%) shall be placed to\n\nthe credit of the Comprehensive Cancer Center Debt Service Revolving\n\nFund created in Section 160.1 of Title 62 of the Oklahoma Statutes;\n\n3. Before July 1, 2008, seven and fifty-hundredths percent\n\n(7.50%) shall be placed to the credit of the Trauma Care Assistance\n\nRevolving Fund created in Section 1-2530.9 of Title 63 of the\n\nOklahoma Statutes. On and after July 1, 2008, seven and fifty-\n\nhundredths percent (7.50%) shall be allocated as follows:\n\na. every month, an amount equal to the actual amount\n\nplaced to the credit of the Trauma Care Assistance\n\nRevolving Fund pursuant to this paragraph for the same\n\nmonth of the 2008 fiscal year shall be credited to the\n\nTrauma Care Assistance Revolving Fund,\n\nb. every month, any amount over and above the amount\n\nplaced to the credit of the Trauma Care Assistance\n\nRevolving Fund pursuant to subparagraph a of this\n\nparagraph shall be credited to the Oklahoma Emergency\n\nResponse Systems Stabilization and Improvement\n\nRevolving Fund as created in Section 1-2512.1 of Title\n\n63 of the Oklahoma Statutes until the combined amount\n\ncredited to the Oklahoma Emergency Response Systems\n\nStabilization and Improvement Revolving Fund pursuant\n\nto this section and Section 302-5 of this title is\n\nequal to Two Million Five Hundred Thousand Dollars\n\n($2,500,000.00) each year, and\n\nc. any additional revenue allocated pursuant to this\n\nparagraph shall be placed to the credit of the Trauma\n\nCare Assistance Revolving Fund;\n\n4. Three and nine-hundredths percent (3.09%) shall be placed to\n\nthe credit of the Oklahoma State University College of Osteopathic\n\nMedicine Revolving Fund created in Section 160.2 of Title 62 of the\n\nOklahoma Statutes;\n\n5. Twenty-six and thirty-eight-hundredths percent (26.38%)\n\nshall be placed to the credit of the Oklahoma Health Care Authority\n\nMedicaid Program Fund created in Section 5020 of Title 63 of the\n\nOklahoma Statutes for the purposes of maintaining programs and\n\nservices funded under the federal \"Jobs and Growth Tax Relief\n\nReconciliation Act of 2003\", reimbursing city/county-owned\n\nhospitals, increasing emergency room physician rates, and providing\n\nTEFRA 134, also known as \"Katie Beckett\" services;\n\n6. Two and sixty-five-hundredths percent (2.65%) shall be\n\nplaced to the credit of the Department of Mental Health and\n\nSubstance Abuse Services Revolving Fund created in Section 2-303 of\nal \"Jobs and Growth Tax Relief\n\nReconciliation Act of 2003\", reimbursing city/county-owned\n\nhospitals, increasing emergency room physician rates, and providing\n\nTEFRA 134, also known as \"Katie Beckett\" services;\n\n6. Two and sixty-five-hundredths percent (2.65%) shall be\n\nplaced to the credit of the Department of Mental Health and\n\nSubstance Abuse Services Revolving Fund created in Section 2-303 of\n\nTitle 43A of the Oklahoma Statutes;\n\n7. Forty-four-hundredths of one percent (0.44%) shall be placed\n\nto the credit of the Belle Maxine Hilliard Breast and Cervical\n\nCancer Treatment Revolving Fund created in Section 1-559 of Title 63\n\nof the Oklahoma Statutes;\n\n8. One percent (1%) shall be placed to the credit of the\n\nTeachers' Retirement System Revolving Fund created in Section 158 of\n\nTitle 62 of the Oklahoma Statutes;\n\n9. Two and seven-hundredths percent (2.07%) shall be placed to\n\nthe credit of the Education Reform Revolving Fund created in Section\n\n34.89 of Title 62 of the Oklahoma Statutes;\n\n10. Sixty-six-hundredths percent (0.66%) shall be placed to the\n\ncredit of the Tobacco Prevention and Cessation Revolving Fund\n\ncreated in Section 1-105d of Title 63 of the Oklahoma Statutes;\n\n11. Sixteen and eighty-three-hundredths percent (16.83%) shall\n\nbe placed to the credit of the General Revenue Fund; and\n\n12. For fiscal years beginning July 1, 2004, and ending June\n\n30, 2006, fourteen and twenty-three-hundredths percent (14.23%)\n\nshall be apportioned to municipalities and counties that levy a\n\nsales tax, in the proportions which total municipal and county sales\n\ntax revenue was apportioned by the Tax Commission in the preceding\n\nmonth.\n\nFor fiscal years beginning July 1, 2006, and thereafter, the\n\napportionment percentage specified in paragraph 12 of this\n\nsubsection will be adjusted by dividing the total municipal and\n\ncounty sales tax revenue collected in the calendar year immediately\n\npreceding the commencement of the fiscal year by the sum of the\n\nstate sales tax revenue and total municipal and county sales tax\n\nrevenue collected in the same year. This ratio shall be divided by\n\nthe ratio of the total municipal and county sales tax revenue\n\ncollected in the calendar year beginning January 1, 2004, and ending\n\nDecember 31, 2004, divided by the sum of the state sales tax revenue\n\nand total municipal and county sales tax revenue collected in the\n\nsame year. The resulting quotient shall be multiplied by fourteen\n\nand twenty-three-hundredths percent (14.23%) to determine the\n\napportionment percentage for the fiscal year.\n\nFor fiscal years beginning July 1, 2006, and thereafter, any\n\nadjustment to the percentage of revenues apportioned to\n\nmunicipalities and counties shall be reflected in the percent of\n\nrevenues apportioned to the General Revenue Fund.\n\nC. The net amount of any revenue resulting from a payment in\n\nlieu of excise taxes on little cigars, cigars, smoking tobacco and\n\nsmokeless tobacco levied by this section, pursuant to a compact with\n\na federally recognized Indian tribe or nation after deductions for\n\ndeposits into trust accounts pursuant to such compacts, shall be\n\napportioned by the Tax Commission and transmitted to the State\n\nTreasurer as follows:\n\n1. Thirty-three and forty-nine-hundredths percent (33.49%)\n\nshall be placed to the credit of the Health Employee and Economy\n\nImprovement Act Revolving Fund created in Section 1010.1 of Title 56\n\nof the Oklahoma Statutes;\n\n2. Four and sixty-nine-hundredths percent (4.69%) shall be\n\nplaced to the credit of the Comprehensive Cancer Center Debt Service\n\nRevolving Fund created in Section 160.1 of Title 62 of the Oklahoma\n\nStatutes;\n\n3. Before July 1, 2008, eleven and thirty-nine-hundredths\n\npercent (11.39%) shall be placed to the credit of the Trauma Care\n\nAssistance Revolving Fund created in Section 1-2530.9 of Title 63 of\n\nthe Oklahoma Statutes. On and after July 1, 2008, eleven and\nto the credit of the Comprehensive Cancer Center Debt Service\n\nRevolving Fund created in Section 160.1 of Title 62 of the Oklahoma\n\nStatutes;\n\n3. Before July 1, 2008, eleven and thirty-nine-hundredths\n\npercent (11.39%) shall be placed to the credit of the Trauma Care\n\nAssistance Revolving Fund created in Section 1-2530.9 of Title 63 of\n\nthe Oklahoma Statutes. On and after July 1, 2008, eleven and\n\nthirty-nine-hundredths percent (11.39%) shall be allocated as\n\nfollows:\n\na. every month, an amount equal to the actual amount\n\nplaced to the credit of the Trauma Care Assistance\n\nRevolving Fund pursuant to this paragraph for the same\n\nmonth of the 2008 fiscal year shall be credited to the\n\nTrauma Care Assistance Revolving Fund,\n\nb. every month, any amount over and above the amount\n\nplaced to the credit of the Trauma Care Assistance\n\nRevolving Fund pursuant to subparagraph a of this\n\nparagraph shall be credited to the Oklahoma Emergency\n\nResponse Systems Stabilization and Improvement\n\nRevolving Fund as created in Section 1-2512.1 of Title\n\n63 of the Oklahoma Statutes until the combined amount\n\ncredited to the Oklahoma Emergency Response Systems\n\nStabilization and Improvement Revolving Fund pursuant\n\nto this section and Section 302-5 of this title is\n\nequal to Two Million Five Hundred Thousand Dollars\n\n($2,500,000.00) each year, and\n\nc. any additional revenue allocated pursuant to this\n\nparagraph shall be placed to the credit of the Trauma\n\nCare Assistance Revolving Fund;\n\n4. Four and sixty-nine-hundredths percent (4.69%) shall be\n\nplaced to the credit of the Oklahoma State University College of\n\nOsteopathic Medicine Revolving Fund created in Section 160.2 of\n\nTitle 62 of the Oklahoma Statutes;\n\n5. Forty and six-hundredths percent (40.06%) shall be placed to\n\nthe credit of the Oklahoma Health Care Authority Medicaid Program\n\nFund created in Section 5020 of Title 63 of the Oklahoma Statutes\n\nfor the purposes of maintaining programs and services funded under\n\nthe federal \"Jobs and Growth Tax Relief Reconciliation Act of 2003\",\n\nreimbursing city/county-owned hospitals, increasing emergency room\n\nphysician rates, and providing TEFRA 134, also known as \"Katie\n\nBeckett\" services;\n\n6. Four and one-hundredths percent (4.01%) shall be placed to\n\nthe credit of the Department of Mental Health and Substance Abuse\n\nServices Revolving Fund created in Section 2-303 of Title 43A of the\n\nOklahoma Statutes;\n\n7. Sixty-seven-hundredths percent (0.67%) shall be placed to\n\nthe credit of the Belle Maxine Hilliard Breast and Cervical Cancer\n\nTreatment Revolving Fund created in Section 1-559 of Title 63 of the\n\nOklahoma Statutes; and\n\n8. One percent (1%) shall be placed to the credit of the\n\nTobacco Prevention and Cessation Revolving Fund created in Section\n\n1-105d of Title 63 of the Oklahoma Statutes.\n\nD. It shall not be permissible for a retailer to advertise that\n\nthe retailer will absorb the tax due on the taxable merchandise\n\ndescribed herein. Such tax shall be paid by the consumer.","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":"42009990b576d40a4b7c0809ebc0a3ff8b32ca50687ac079e7c39cbeed72d8a3","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-402-1","next":"us-ok/okla.-stat.-tit.-68-68-403"},"notice":"GroundRules: Original legal text. Not legal advice."}