OK SB1892

Amends Oklahoma tobacco tax law (68 O.S. 2011, Sections 401 and 402) to add a new definition for "vapor products" covering electronic cigarettes, electronic cigars, electronic pipes, and similar noncombustible devices that produce vapor, including cartridges and solutions used with such devices

Explicitly exempts vapor products from the existing tobacco products tax, which includes taxes on cigars, smoking tobacco, and chewing tobacco

Excludes from the "vapor products" definition any products regulated by the FDA under Chapter V of the Federal Food, Drug, and Cosmetic Act

Makes technical formatting changes to Section 401, converting lettered subsections (a, b, c) to numbered paragraphs (1, 2, 3) and updating internal cross-references

Declares an emergency, making the act effective immediately upon passage and approval