OK HB3065

Creates a new excise tax on electronic cigarettes and vapor products in Oklahoma, effective November 1, 2026

Closed system products (pre-filled cartridges/pods) taxed at $0.15 per milliliter of e-liquid plus $1.00 per cartridge

Open system products (refillable devices) taxed at 15% of the sales price

Exempts electronic cigarettes and vapor products from state sales tax once the new excise tax is paid, replacing other taxes with this single excise tax

Requires retailers to file monthly electronic tax reports with the Oklahoma Tax Commission by the 20th of each month, with all revenue deposited into the General Revenue Fund