HB 1747 Summary

• Expands the definition of "cigarette" in Oklahoma tax code to include rolled tobacco products with a ring size of 28 or less, regardless of flavoring or ingredients, as long as the wrapper is made chiefly of tobacco

• Modifies 68 O.S. 2011, Sections 301 and 401 to update tax treatment of tobacco products and add comprehensive definitions related to cigarette taxation and sales

• Applies to delivery sales of cigarettes, including those made by mail or other delivery services, establishing that such sales are taxable regardless of seller location

• Becomes effective July 1, 2013, with an emergency clause allowing immediate enactment upon passage and approval

• Clarifies that certain rolled tobacco products previously classified as cigars will now be treated as cigarettes for tax purposes