Oklahoma § 68-401 - Definitions

§ 68-401. Definitions

For the purpose of this article:

1. The word "person" shall mean any individual, company,

limited liability company, corporation, partnership, association,

joint adventure, estate, trust or any other group, or combination

acting as a unit, and the plural as well as the singular, unless the

Oklahoma Statutes - Title 68. Revenue and Taxation

intention to give a more limited meaning is disclosed by the

context;

2. The term "Tax Commission" shall mean the Oklahoma Tax

Commission;

3. The word "wholesaler" shall include dealers whose principal

business is that of a wholesale dealer, and who is known to the

trade as such, who shall sell any tobacco products to licensed

retail dealers only for the purpose of resale;

4. The word "retailer" shall include every dealer, other than a

wholesaler as defined above, whose principal business is that of

selling merchandise at retail, who shall sell, or offer for sale,

tobacco products;

5. The word "consumer" shall mean a person who comes into

possession of tobacco for the purpose of consuming it;

6. The words "first sale" shall mean and include the first

sale, or distribution, of tobacco products in intrastate commerce,

or the first use or consumption of tobacco products within this

state;

7. The words "tobacco products" shall mean any cigars, smoking

tobacco and smokeless tobacco;

8. The term "cigars" shall include any roll of tobacco for

smoking, irrespective of size or shape and irrespective of the

tobacco being flavored, adulterated or mixed with any other

ingredients, where such roll has a wrapper made chiefly of tobacco;

9. The term "smokeless tobacco" shall mean all smokeless

tobacco including snuff and chewing tobacco;

10. The term "snuff" shall mean any finely cut, ground or

powdered tobacco that is not intended to be smoked;

11. The term "chewing tobacco" means any leaf tobacco that is

not intended to be smoked;

12. The term "smoking tobacco" shall mean any pipe tobacco or

roll-your-own tobacco;

13. The term "pipe tobacco" means any tobacco which, because of

its appearance, type, packaging or labeling, is suitable for use and

likely to be offered to, or purchased by, consumers as tobacco to be

smoked in a pipe;

14. The term "roll-your-own tobacco" means any tobacco which,

because of its appearance, type, packaging or labeling, is suitable

for use and likely to be offered to, or purchased by, consumers as

tobacco for making cigarettes or cigars, or for use as wrappers

therof; and

15. The term "untaxed" means that the full amount of tax has

not been paid as required by Section 400 et seq. of this title.

Added by Laws 1965, c. 238, § 2, eff. July 1, 1965. Amended by Laws

1992, c. 339, § 17, eff. Jan. 1, 1993; Laws 1993, c. 366, § 31, eff.

Sept. 1, 1993; Laws 2021, c. 385, § 9, eff. July 1, 2021; Laws 2021,

c. 526, § 1, eff. July 1, 2021.

Oklahoma Statutes - Title 68. Revenue and Taxation