70-5-12. Oklahoma tobacco products tax rates

(a) Inventories in stock. The rates set out in this Section shall only be applicable to inventories acquired on or after January 1, 2005. (b) Rates effective January 1, 2005, applicable to non-tribal sales. The non-tribal rates are: (1) For little (Class A) cigars: $0.036 each. (2) For Class B cigars: $0.10 each. (3) For all other (Class C) cigars: $0.12 each. (4) For smoking tobacco: Eighty percent (80%) of the Factory List Price. (5) For chewing tobacco: Sixty percent (60%) of the Factory List Price. (c) Classification of little (Class A) cigars. The term “little cigar” shall mean cigars of all descriptions made of tobacco, or any substitute therefore, and weighing not more than three (3) pounds per thousand. Absent evidence to the contrary cigars with a ring size of 20 or less shall be considered little cigars.