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Bill > HB3065
OK HB3065
OK HB3065Revenue and taxation; sales tax; excise tax; electronic cigarette and vapor products; effective date.
summary
Introduced
02/02/2026
02/02/2026
In Committee
02/03/2026
02/03/2026
Crossed Over
Passed
Dead
Introduced Session
2026 Regular Session
Bill Summary
An Act relating to revenue and taxation; amending 68 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.
AI Summary
This bill amends existing Oklahoma law to introduce a new excise tax on electronic cigarettes and vapor products, defining these terms to include both refillable (open system) and pre-filled (closed system) devices. The new tax will be levied at fifteen cents ($0.15) per milliliter of e-liquid plus one dollar ($1.00) per cartridge for closed system products, and fifteen percent (15%) of the sales price for open system products. This excise tax is explicitly stated to be in lieu of any other excise or sales tax on these products. Retailers will be required to file an electronic report and remit the collected tax to the Oklahoma Tax Commission by the twentieth day of each month, with the tax becoming delinquent if not paid by that date, and interest charged on late payments. The bill also specifies that these new provisions will take effect on November 1, 2026.
Committee Categories
Budget and Finance
Sponsors (1)
Last Action
Referred to Appropriations and Budget Finance Subcommittee (on 02/03/2026)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | http://www.oklegislature.gov/BillInfo.aspx?Bill=hb3065&Session=2600 |
| BillText | https://www.oklegislature.gov/cf_pdf/2025-26%20INT/hB/HB3065%20INT.PDF |
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