Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 70 - Tobacco, Tobacco Products, and Cigarettes › Subchapter 9 - Reporting Required by the Prevention of Youth Access to Tobacco Act and the Master Settlement Agreement Complementary Act › Section 710:70-9-2 - Definitions

Current through Vol. 41, No. 20, July 1, 2024
The following words and terms, when used in this Subchapter,
				  shall have the following meaning, unless the context clearly indicates
				  otherwise:
"Cigarette"
:
(A)
means 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
[(i) of this
				  subparagraph].
(B)
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"
. [
See:
37 O.S. §
									600.22(4)
				  ]
"Commission"
means the Oklahoma Tax
				  Commission.
"Non-participating manufacturer"
means any
				  tobacco product manufacturer, as the term is defined by 37 O.S. §
									600.22(9),
				  selling products to consumers within Oklahoma, whether directly or through a
				  distributor, retailer or similar intermediary or intermediaries, who does
not
elect to become a participating manufacturer, pursuant to 37
				  O.S. §
									600.23(A)(1),
				  and thus incurs the duty to place funds into a qualified escrow fund, as
				  required by the provisions of 37 O.S. §
									600.23(A)(2).
"Tobacco taxpayer"
means every wholesaler,
				  distributor, retailer, manufacturer or any other person, firm, corporation,
				  club, or association; selling, receiving, distributing, storing, or using
				  cigarettes or roll-your-own tobacco products, or both, in the State of
				  Oklahoma, whether qualified to do business in this state or not, and without
				  regard to whether the person is licensed or permitted, as required by any tax
				  law.
"Units sold"
means the number of individual
				  cigarettes (including the quantity of calculated unit-equivalents of
				  roll-your-own tobacco) manufactured by a non-participating manufacturer and
				  sold in the state each month, either directly, or through a distributor,
				  retailer, or similar intermediary or intermediaries.
Added at 17 Ok Reg 3284,
				  eff 7-7-00 (emergency); Added at 18 Ok Reg 2848, eff
				  6-25-01