Oklahoma SB680 modifies the definition of cigarettes and exempts heated tobacco products from the stamp excise tax.
Oklahoma SB680 amends the definition of cigarettes to include products intended to be heated rather than burned. It exempts these heated tobacco products from the stamp excise tax. The Oklahoma Tax Commission is required to prescribe rules and regulations to comply with the exemption. The act also updates statutory language and references, and it becomes effective November 1, 2025.
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