OK SB680

Expands the definition of "cigarette" under Oklahoma law to include products intended to be heated or burned, bringing heated tobacco products under existing cigarette regulations

Creates a 50% exemption from the cigarette stamp tax for cigarettes intended to be heated rather than burned

Requires the Oklahoma Tax Commission to have tax stamps available by November 1, 2026 for heated tobacco products

Removes a previous tax exemption for sales to federally recognized Indian tribes based on a separate tax provision (Section 4)

Effective date: November 1, 2026