Revenue and taxation; cigarettes; heated tobacco products; definition; exemption; stamps; effective date.

HB 2742 amends Oklahoma's cigarette tax code by clarifying key definitions for tax purposes. It defines "cigarette" to include heated tobacco products intended to be heated or burned, and adds specific rules for "delivery sales" (like online or mail orders) and "distributing agents." The bill directly affects cigarette manufacturers, wholesalers, retailers, and the Oklahoma Tax Commission by updating how these entities are categorized under tax law. It does not change tax rates or create new taxes, but ensures consistent application of existing excise tax rules to new product types and sales methods. The bill focuses on administrative clarity for tax collection, not policy changes.