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

HB 2742 clarifies and updates definitions related to Oklahoma's cigarette and heated tobacco product excise tax system. It defines "cigarette" to explicitly include heated tobacco products and creates new rules for "delivery sales" (such as online or mail orders to consumers). The bill affects cigarette manufacturers, wholesalers, retailers, and online sellers by specifying tax obligations for these transactions. Key provisions include redefining terms like "wholesaler," "retailer," and "delivery sale," and clarifying tax exemptions for sales to veterans hospitals, the U.S. government, and other specific entities. This is a procedural tax administration bill, not a new tax rate change.