Oklahoma legislation · 2026 Regular Session
Oklahoma SB680: Tobacco products; modifying definition; providing exemption. Effective date.
Status: Chaptered, April 1, 2026
What the bill says
An Act relating to heated tobacco products; amending 68 O.S. 2021, Sections 301, 321, and 322, which relate to the cigarette stamp tax; modifying definition; providing exemption; requiring the Oklahoma Tax Commission to prescribe certain rules and regulations to comply with certain exemption; updating statutory language; updating statutory references; and providing an effective date. SUBJECT: Cigarette stamp tax.
From the enrolled text, March 25, 2026:
An Act relating to heated tobacco products; amending 68 O.S. 2021, Sections 301, 321, and 322, which relate to the cigarette stamp tax; modifying definition; providing exemption; requiring the Oklahoma Tax Commission to prescribe certain rules and regulations to comply with certain exemption; updating statutory language; updating statutory references; and providing an effective date. SUBJECT: Cigarette stamp tax SECTION 1. AMENDATORY 68 O.S. 2021, Section 301, is amended to read as follows: Section 301. For purposes of Section 301 et seq. of this title: 1. The term "cigarette" is defined to mean and include all rolled tobacco or any substitute therefor, wrapped in paper or any substitute therefor and weighing not to exceed three (3) pounds per thousand cigarettes. The term cigarette shall include products that are intended to be heated or burned; 2. The term "person" is defined to mean and include any individual, company, partnership, joint venture, joint agreement, association (mutual or otherwise), limited liability company, corporation, estate, trust, business trust receiver, or trustee appointed by any state or federal court, or otherwise, syndicate, or any political subdivision of the state or combination acting as a unit, in the plural or singular number; 3. The term "wholesaler", "distributor" and/or "jobber" is defined to mean and include a person, firm or corporation organized and existing, or doing business, primarily …
Sponsors
- Lonnie Paxton (R, SD-023) · primary sponsor
Latest actions
- : Becomes law without Governor's signature 04/01/2026
- : Sent to Governor
- : Signed, returned to Senate
- : Enrolled, to House
- : Referred for enrollment
- : Signed, returned to Senate
- : Third Reading, Measure passed: Ayes: 52 Nays: 38
- : General Order
- : CR; Do Pass Appropriations and Budget Committee
- : Recommendation to the full committee; Do Pass Appropriations and Budget General Government Subcommittee
Votes
- Third Reading (March 24, 2026): 52 yea, 38 nay, passed
- Floor Vote (April 15, 2025): 15 yea, 12 nay, passed
- Floor Vote (April 7, 2025): 7 yea, 1 nay, passed
- Third Reading (March 26, 2025): 31 yea, 14 nay, failed
- Third Reading (March 26, 2025): 31 yea, 14 nay, passed
- Senate Revenue & Taxation Committee (February 24, 2025): 7 yea, 5 nay, passed
Common questions
- What is SB680?
- SB680 is a bill in the Oklahoma Legislature (2026 Regular Session): Tobacco products; modifying definition; providing exemption. Effective date.
- What does SB680 do?
- In its own words: An Act relating to heated tobacco products; amending 68 O.S. 2021, Sections 301, 321, and 322, which relate to the cigarette stamp tax; modifying definition; providing exemption; requiring the Oklahoma Tax Commission to prescribe certain rules and regulations to comply with certain exemption; updating statutory language; updating statutory references; and providing an effective date. SUBJECT: Cigarette stamp tax.
- What is the status of SB680?
- Chaptered as of April 1, 2026. Latest action: Becomes law without Governor's signature 04/01/2026 (April 1, 2026).
- Who sponsored SB680?
- Lonnie Paxton (R, SD-023).
- Where is the official record for SB680?
- On the Oklahoma Legislature website: https://www.oklegislature.gov/BillInfo.aspx?Bill=SB680&Session=2600
Source: official Oklahoma record. Tracked by Delilah, AI for legislation across all 50 states and Congress.