Okla. Stat. tit. 68, § 68-301

For purposes of Section 301 et seq. of this title:

1. The term "cigarette" is defined to mean and include all

rolled tobacco or any substitute therefor, wrapped in paper or any

substitute therefor and weighing not to exceed three (3) pounds per

thousand cigarettes;

2. The term "person" is defined to mean and include any

individual, company, partnership, joint venture, joint agreement,

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association (mutual or otherwise), limited liability company,

corporation, estate, trust, business trust receiver, or trustee

appointed by any state or federal court, or otherwise, syndicate, or

any political subdivision of the state or combination acting as a

unit, in the plural or singular number;

3. The term "wholesaler", “distributor” and/or "jobber" is

defined to mean and include a person, firm or corporation organized

and existing, or doing business, primarily to sell cigarettes to,

and render service to retailers in the territory such person, firm

or corporation chooses to serve, and that:

a. purchases cigarettes directly from the manufacturer,

b. at least seventy-five percent (75%) of whose gross

sales are made at wholesale,

c. handles goods in wholesale quantities and sells

through salespersons, advertising and/or sales

promotion devices,

d. carries at all times at its principal place of

business a representative stock of cigarettes for

sale, and

e. comes into the possession of cigarettes for the

purpose of selling them to retailers or to persons

outside or within the state who might resell or retail

such cigarettes to consumers.

In addition to the foregoing, and irrespective of the percentage

or type of sales, the term "wholesaler", “distributor” and/or

“jobber” shall also include all purchasers of cigarettes making

purchases directly from the manufacturer for distribution at

wholesale or retail sale and this shall not affect the requirements

relating to retail licenses;

4. The term "retailer" is defined to be:

a. a person who comes into the possession of cigarettes

for the purpose of selling, or who sells them at

retail, or

b. a person, not coming within the classification of

wholesaler, distributor and/or jobber as herein

defined, having possession of more than one thousand

cigarettes;

5. The term "consumer" is defined to be a person who receives

or who in any way comes into possession of cigarettes for the

purpose of consuming them, giving them away, or disposing of them in

a way other than by sale, barter or exchange;

6. The term "Tax Commission" is defined to mean the Oklahoma

Tax Commission;

7. The term "sale" and/or "sales" is hereby defined to be and

declared to include sales, barters, exchanges and every other

manner, method and form of transferring the ownership of personal

property from one person to another, and is also declared to be the

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use or consumption in this state in the first instance of cigarettes

received from without the state or of any other cigarettes upon

which the tax has not been paid. The term "first sale" shall mean

and include the first sale or distribution of cigarettes in

intrastate commerce or the first use or consumption of cigarettes

within this state;

8. The term "stamp" as herein used shall mean the stamp or

stamps by use of which:

a. the tax levied pursuant to the provisions of Section

301 et seq. of this title is paid,

b. the tax levied pursuant to the provisions of Section

349 of this title is paid, or

c. the payment in lieu of taxes authorized pursuant to a

compact entered into by the State of Oklahoma and a

federally recognized Indian tribe or nation pursuant

to the provisions of subsection C of Section 346 of

this title is paid;

9. The term "drop shipment" shall mean and include any delivery

of cigarettes received by any person within this state when payment
9 of this title is paid, or

c. the payment in lieu of taxes authorized pursuant to a

compact entered into by the State of Oklahoma and a

federally recognized Indian tribe or nation pursuant

to the provisions of subsection C of Section 346 of

this title is paid;

9. The term "drop shipment" shall mean and include any delivery

of cigarettes received by any person within this state when payment

for such cigarettes is made to the shipper or seller by or through a

person other than the consignee;

10. The term "distributing agent" shall mean and include every

person in this state who acts as an agent of any person outside the

state by receiving cigarettes in interstate commerce and storing

such cigarettes subject to distribution or delivery upon order from

the person outside the state to distributors, wholesale dealers and

retail dealers, or to consumers. The term "distributing agent"

shall also mean and include any person who solicits or takes orders

for cigarettes to be shipped in interstate commerce to a person in

this state by a person residing outside of Oklahoma, the tax not

having been paid on such cigarettes;

11. The term "vending machine" shall mean and include any coin

operating machine, contrivance, or device, by means of which

cigarettes are sold or dispensed in their original container;

12. The term "use" means and includes the exercise of any right

or power over cigarettes incident to the ownership or possession

thereof, except that it shall not include the sale of cigarettes in

the regular course of business;

13. a. The term “delivery sale” means any sale of cigarettes

to a consumer in Oklahoma where either:

(1) the purchaser submits the order for such sale by

means of a telephonic or other method of voice

transmission, the mails or any other delivery

service, or the Internet or other online service,

or

(2) the cigarettes are delivered by use of the mails

or other delivery service.

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b. A sale of cigarettes which satisfies the criteria in

subparagraph a of this paragraph shall be a delivery

sale regardless of whether the seller is located

within or outside of Oklahoma.

c. A sale of cigarettes not for personal consumption to a

person who is a wholesale dealer or a retail dealer

shall not be a delivery sale.

d. For purposes of this paragraph, any sale of cigarettes

to an individual in Oklahoma shall be treated as a

sale to a consumer unless such individual is licensed

as a distributor or retailer of cigarettes by the Tax

Commission;

14. The term “delivery service” means any person, including but

not limited to the United States Postal Service, that is engaged in

the commercial delivery of letters, packages, or other containers;

15. The term “manufacturer” means any person who manufactures,

fabricates, assembles, processes, or labels a finished cigarette; or

imports, either directly or indirectly, a finished cigarette for

sale or distribution in this state;

16. The term “mails” or “mailing” means the shipment of

cigarettes through the United States Postal Service;

17. The term “shipping container” means a container in which

cigarettes are shipped in connection with a delivery sale; and

18. The term “shipping documents” means bills of lading,

airbills, or any other documents used to evidence the undertaking by

a delivery service to deliver letters, packages, or other

containers.