Oklahoma tobacco and nicotine laws

What it would do: Amends Oklahoma cigarette excise tax law to define cigarettes intended to be heated rather than burned and exempts such cigarettes from fifty percent of the excise tax. Requires the Tax Commission to create distinct stamps for heated cigarettes by November 1, 2026.

What it would do: Establishes manufacturing, labeling, and marketing requirements for alternative nicotine products, including child-proof caps, tamper-evident packaging, and prohibitions on candy-like names and youth-oriented imagery. Requires manufacturers to attest FDA approval status and pay fees, with enforcement by the Attorney General and civil penalties up to $10,000 per violation.

What it would do: Creates the Oklahoma Clean Indoor Air Act prohibiting smoking in indoor workplaces, government buildings, restaurants, bars, public transportation, health care facilities, educational institutions, retail stores, and sports arenas, with exceptions for tobacco shops, cigar bars, private residences, designated hotel rooms, and tribal lands.

What it would do: This amendment to SB 1102 changes three deadline dates from September 1, 2026 to September 1, 2025 regarding vapor product attestation, notice, and seizure requirements.

What it would do: Amends Oklahoma cigarette excise tax law to apply a 50% tax exemption to cigarettes intended to be heated rather than burned, and requires the Tax Commission to create distinct stamps for such heated tobacco products by November 1, 2025.

What it would do: Modifies fines under Oklahoma's Prevention of Youth Access to Tobacco Act so that both employees and store owners are subject to fines when an employee sells tobacco, nicotine, or vapor products to a minor. Effective November 1, 2025.

What it would do: Establishes manufacturing, labeling, marketing, and safety requirements for e-liquid and vapor products in Oklahoma, prohibits products with child-appeal characteristics, restricts advertising near schools and on social media without age verification, and authorizes the Attorney General to enforce violations with civil penalties up to $10,000 per violation.

What it would do: Prohibits any person from knowingly smoking tobacco or marijuana or using vapor products in a motor vehicle while a minor is present, with violations subject to fines between $50 and $100 deposited into the Tobacco Prevention and Cessation Revolving Fund. Effective November 1, 2025.

What it would do: Creates an excise tax on electronic cigarettes and vapor products: 15 cents per milliliter plus $1.00 per cartridge for closed system products, and 15% of sales price for open system products, in lieu of other taxes, with monthly reporting and payment requirements to the Oklahoma Tax Commission.

What it would do: Creates a 30% excise tax on the wholesale cost of e-liquid in Oklahoma, collected by manufacturers, distributors, or retailers who first receive the product in the state and remitted monthly to the Oklahoma Tax Commission. Revenue is allocated 50/50 to a Vapor Products Regulation Revolving Fund and General Revenue Fund through June 30, 2028, then 75/25 thereafter.

What it would do: Amends Oklahoma smoking law to allow political subdivisions to adopt regulations controlling smoking and vaping in public places, provided such regulations are not less stringent than state law, and authorizes cities and towns to restrict smoking on properties they own or operate.