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Oklahoma LAWS & TAXES
- The purchase or possession of vapor products by persons under age 18 is prohibited.1
- The sale and distribution of vapor products to persons under age 18 is prohibited.2
- The use of vaping devices is prohibited on properties owned, leased or contracted for use by the state, including buildings, land and vehicles owned, leased or contracted for use by the state, except when used by those living in Veteran’s Affairs Residential Facilities while they are on facility grounds.3
- The possession and use of vapor products is prohibited on the grounds of Comprehensive Community Addiction Recovery Centers’, Mental Illness Service Programs, Gambling Treatment Programs, Community Mental Health Centers, Substance Related and Addictive Disorder Treatment, Opioid Treatment Programs, and in all Dept. of Corrections facilities, including vehicles and grounds.4
- Oklahoma’s Clean Indoor Air Act has not been amended to prohibit the use of vapor products where smoking is prohibited.
Tobacco/Vapor 21 Law: Federal law passed December 20, 2019 prohibits sales of all tobacco and vapor products to anyone under the age of 21 years old. FDA stated law became effective on that date. States may choose to continue with current age law at the risk of losing federal funding.
Flavor Bans: Federal law prohibits the sale of closed system devices (pods, cartridges) containing e-liquid in flavors other than tobacco or menthol.
- Vapor products do not have an additional state excise tax.
- Snuff and other smoke-free tobacco are subject to a state excise tax of 60%-80% of the factory list price.5
- Download document
- Download document
- Oklahoma Office of Administrative Rules
- Sales Tax Handbook – Oklahoma Tobacco Excise Taxes
Updated February 2023