Oklahoma legislation · 2026 Regular Session
Oklahoma HB3065: Revenue and taxation; sales tax; excise tax; electronic cigarette and vapor products; effective date.
Status: In committee, February 3, 2026
What the bill says
An Act relating to revenue and taxation; amending O.S. 2021, Section 1355, as amended by Section 1, Chapter 370, O.S.L. 2023 (68 O.S. Supp. 2025, Section 1355), which relates to exemptions from sales tax and subject to other tax; modifying list to include electronic cigarettes and vapor products; defining terms; creating excise tax on electronic cigarettes and vapor products; providing excise tax be paid in lieu of any other tax; requiring when excise tax be paid; mandating retailer to file form; requiring Oklahoma Tax Commission to provide forms; establishing requirements of form…
From the introduced text, January 12, 2026:
An Act relating to revenue and taxation; amending O.S. 2021, Section 1355, as amended by Section 1, Chapter 370, O.S.L. 2023 (68 O.S. Supp. 2025, Section 1355), which relates to exemptions from sales tax and subject to other tax; modifying list to include electronic cigarettes and vapor products; defining terms; creating excise tax on electronic cigarettes and vapor products; providing excise tax be paid in lieu of any other tax; requiring when excise tax be paid; mandating retailer to file form; requiring Oklahoma Tax Commission to provide forms; establishing requirements of form; deeming tax to be delinquent if not paid by certain date; charging interest on delinquent form; requiring report to be electronically filed; providing for codification; and providing an effective date. BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA: SECTION 1. AMENDATORY 68 O.S. 2021, Section 1355, as amended by Section 1, Chapter 370, O.S.L. 2023 (68 O.S. Supp. 2025, Section 1355), is amended to read as follows: Section 1355. Exemptions - Subject to other tax. There are hereby specifically exempted from the tax levied pursuant to the provisions of Section 1350 et seq. of this title: Req. No. 14027 Page 1. Sale of gasoline, motor fuel, methanol, "M-85" which is a mixture of methanol and gasoline containing at least eighty-five percent (85%) methanol, compressed natural …