OK HB3983

Provides a 50% excise tax exemption for cigarettes intended to be heated rather than burned (heat-not-burn tobacco products)

Amends the definition of "cigarette" to specifically include products "intended to be heated or burned," while removing language about tobacco substitutes

Requires the Oklahoma Tax Commission to create distinct tax stamps for heat-not-burn cigarette products and make them available by the effective date

Updates statutory cross-references in cigarette tax exemption provisions related to sales to Indian tribes and nations under state compacts

Effective date: November 1, 2026