Okla. Stat. tit. 68, § 68-402-1

Apportionment of revenues.

In addition to the tax levied by Section 402 of this title,

there is hereby levied upon the sale, use, exchange or possession of

Oklahoma Statutes - Title 68. Revenue and Taxation Page 229

articles containing tobacco as defined in Section 402 of this title,

a tax in the following amounts:

1. Upon cigars of all descriptions made of tobacco, or any

substitute therefor, and weighing more than three (3) pounds per

thousand, and having a manufacturer's recommended retail selling

price, under the Federal Code, of more than four cents ($0.04) for

each cigar, Ten Dollars ($10.00) per thousand. For the purpose of

computing the tax, cheroots, stogies, etc., are hereby classed as

cigars;

2. Upon all smoking tobacco, the tax shall be fifteen percent

(15%) of the factory list price exclusive of any trade discount,

special discount or deals; and

3. Upon smokeless tobacco, the tax shall be ten percent (10%)

of the factory list price exclusive of any trade discount, special

discount or deals.

This tax shall be paid by the consumer and no retailer may

advertise that he will pay or absorb this tax.

The tax herein levied on tobacco products shall be collected on

the same basis and in the same manner and in all respects as the tax

levied by the Tobacco Products Tax Law. The revenue from this

additional tax shall be apportioned by the Oklahoma Tax Commission

in the same manner as provided in Section 404 of this title, for the

apportionment of other tobacco products tax revenue.