Okla. Stat. tit. 68, § 68-327

The following words, terms and phrases, when used in this act,

shall have the meaning ascribed to them in this section, except

where the context clearly indicates a different meaning:

a. "Person" shall mean and include any individual, firm,

association, company, partnership, limited liability company,

corporation, joint stock company, club, agency, syndicate municipal

corporation, or other political subdivision of this state, trust,

receiver, trustee, fiduciary, and conservator.

b. "Cigarettes" shall mean and include any roll for smoking,

made wholly or in part of tobacco, irrespective of size or shape and

whether or not such tobacco is flavored, adulterated, or mixed with

any other ingredient, the wrapper or cover of which is made of

paper, leaves, string, or any other substance or material, excepting

tobacco.

c. "Tobacco Products" shall mean any bidis, cigars, cheroots,

stogies, smoking tobacco (including granulated, plug cut, crimp cut,

ready rubbed, and any other kinds and forms of tobacco suitable for

smoking in a pipe or cigarette), chewing tobacco (including

cavendish, twist, plug, scrap, and any other kinds and forms of

tobacco suitable for chewing), however prepared; and shall include

Oklahoma Statutes - Title 68. Revenue and Taxation Page 185

any other articles or products made of tobacco or any substitute

therefor.

d. "Sale" shall mean any transfer for a consideration,

exchange, barter, gift, offer for sale, and distribution in any

manner or by any means whatsoever.

e. "Wholesaler" and/or "jobber" is defined to mean 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;

that purchases cigarettes directly from the manufacturer; that at

least seventy-five percent (75%) of whose gross sales are made at

wholesale; to other than their own retail stores, that handles goods

in wholesale quantities and sells through salesmen, advertising,

and/or sales promotion devices; that carries at all times at his or

its principal place of business a representative stock of cigarettes

and tobacco products for sale, and that 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.

f. The word "Sub-Jobber" is defined to mean any person in this

state who does not purchase cigarettes and tobacco products from a

manufacturer and who acquires stamped cigarettes and tobacco

products from a wholesaler, at least seventy-five percent (75%) of

which are for purposes of resale to retailers in this state, or to

persons for the purpose of resale only.

g. "Retailer" means any person in this state who is engaged in

the business of selling cigarettes and tobacco products at retail

and any person selling cigarettes through vending machines.

h. "Manufacturer's representative, or manufacturer's salesman"

shall mean any person working for or under the supervision of a

manufacturer and whose action is not controlled by the wholesaler or

retailer.

i. "Consumer" shall mean a person who comes into possession of

cigarettes or tobacco products for the purpose of consuming them,

giving them away, or disposing of them in a way other than by sale,

barter, or exchange.

j. "Drop shipment" shall mean and include any delivery of

cigarettes or tobacco products received by any person within this

state when payment for such cigarettes or tobacco products is made

to the shipper or seller by or through a person other than the

consignee.

k. "Sell at retail", "sale at retail", and "retail sales" shall

mean and include any transfer of title to cigarettes and tobacco

products for a valuable consideration, made in the ordinary course

of trade or usual conduct of the seller's business, to the purchaser

for consumption or use.
es or tobacco products is made

to the shipper or seller by or through a person other than the

consignee.

k. "Sell at retail", "sale at retail", and "retail sales" shall

mean and include any transfer of title to cigarettes and tobacco

products for a valuable consideration, made in the ordinary course

of trade or usual conduct of the seller's business, to the purchaser

for consumption or use.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 186

l. "Sell at wholesale", "sale at wholesale", and "wholesale

sales" shall mean and include any transfer of title to cigarettes

and tobacco products for a valuable consideration, made in the

ordinary course of trade or usual conduct of the wholesaler's

business, to the retailer for the purpose of resale.

m. "Basic costs of cigarettes and tobacco products" shall mean

the invoice cost of cigarettes and tobacco products to the retailer

or wholesaler, as the case may be, or the replacement cost of

cigarettes and tobacco products to the retailer or wholesaler, as

the case may be, within thirty (30) days prior to the date of sale

in the quantity last purchased, whichever is lower, less all trade

discounts, except the customary discounts for cash, to which shall

be added the full face value of any stamps which may be required by

any cigarette and tobacco products tax act of this state or federal

act now in effect or hereafter enacted, if not already included by

the manufacturer in the list price.