Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 70 - Tobacco, Tobacco Products, and Cigarettes › Subchapter 2 - Cigarette Stamp Tax › Part 3 - DELIVERY SALES › Section 710:70-2-50.1 - Definitions

Current through Vol. 41, No. 20, July 1, 2024
The following words and terms, when used in Part 3 of this
					 Subchapter, shall have the following meaning, unless the context clearly
					 indicates otherwise:
"Cigarette"
means:
(A) Any product that contains nicotine, is intended to be
					 burned or heated under ordinary conditions of use, and consists of or
					 contains:
(i) any roll of tobacco wrapped in paper or in any
					 substance not containing tobacco,
(ii) tobacco, in any form, that is functional in the
					 product, which, because of its appearance, the type of tobacco used in the
					 filler, or its packaging and labeling, is likely to be offered to, or purchased
					 by, consumers as a cigarette, or
(iii) any roll of tobacco wrapped in any substance
					 containing tobacco which, because of its appearance, the type of tobacco used
					 in the filler, or its packaging and labeling, is likely to be offered to, or
					 purchased by, consumers as a cigarette described in subparagraph (i) of this
					 subparagraph.
(B) And includes "roll-your-own" (i.e., 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). For purposes of this definition of "cigarette", nine
					 one-hundredths (0.09) of an ounce of "roll-your-own" tobacco shall constitute
					 one individual"cigarette". [37 O.S. §
										600.22(4)
					 ]
"Distributor"
or "Wholesaler"
means and includes 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.
(F)
In addition to the foregoing, and irrespective of
					 the percentage or type of sales, the term "wholesaler" or "distributor"
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. [68 O.S. §
										301(3)
					 ]
"Retailer"
means:
(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. [68 O.S. §
										301(4)
					 ]