No person or entity engaged in the business of selling or distributing cigarettes that is not a manufacturer, wholesaler, or distributor of cigarettes or other tobacco products licensed by the Oklahoma Tax Commission shall mail, ship or otherwise deliver cigarettes to any person in this state that is not a distributor or wholesaler of cigarettes licensed by the Oklahoma Tax Commission; an export warehouse proprietor, the operator of a customs bonded warehouse , or a person who is an officer, employee or agent of the U.S. Government, Oklahoma, or a department, agency, instrumentality or political subdivision of the United States or Oklahoma when the person is acting in accordance with their official duties.
Every wholesaler of tobacco products in Oklahoma must obtain a Wholesale Tobacco License from the Oklahoma Tax Commission by filing the Oklahoma Business Registration Application (Packet A), the Oklahoma Business Registration Packet for Cigarette and Tobacco Licensing (Packet C), an Unstamped Tobacco Products Tax Bond (Form BT-162) in the amount of $25,000, and a $250 application fee. Wholesale Tobacco Licenses are valid for one year from the date of issue and must be renewed annually by filing the same forms.
Additional information about licensing in Oklahoma is available at the Operating Your Business and Definitions link above.
The federal PACT Act requires any person who sells, transfers, or ships cigarettes, roll-your-own tobacco, and smokeless tobacco into a state to register with the tobacco tax administrator of the state. The federal PACT Act requires delivery sellers to comply with shipping requirements.
Oklahoma does not have any specific age verification requirements for the shipping of tobacco products. Sellers must comply with all existing age verification requirements. In addition, the federal PACT Act age verification requirements for the shipping of cigarettes, roll-your-own tobacco, and smokeless tobacco products apply.
Oklahoma imposes a series of excise taxes on the manufacturer, wholesaler, warehouseman, distributor, or jobber first possessing, selling, using, distributing, exchanging, bartering, or in any manner dealing with the tobacco products in Oklahoma. No other person, wholesaler, warehouseman, distributor, jobber, or retailer may first possess, use, sell, exchange, distribute, barter, or in any manner deal with tobacco products upon which the excise tax has not been paid. There are no additional tax requirements for the shipment of tobacco products. First possessors must pay all applicable taxes.
No agency or other political subdivision of the state, including municipalities, counties, or any agency thereof, may adopt any order, ordinance, rule or regulation concerning the sale, purchase, distribution, advertising, sampling, promotion, display, possession, licensing, or taxation of tobacco products or vapor products, except as provided in Section 1511 of Title 68 of the Oklahoma Statutes, Section 1-1521 et seq. of Title 63 of the Oklahoma Statutes and Section 1247 of Title 21 of the Oklahoma Statutes.